Guide for Multiemployer Plan Payroll Audits

October 9, 2013 (  How to conduct an effective and cost-efficient payroll audit is the focus of the newly published “Payroll Auditing: A Guide for Multiemployer Plans, Second Edition.”

The book offers practical advice for the audit process and stresses the importance of conducting an audit. Larry Beebe and Philip Vivirito, two auditors with more than 65 years of combined experience in payroll audits for multiemployer benefit funds, have updated their guide to include commonly asked questions and real-life stories that illustrate key points of the payroll audit process.

The book advises multiemployer plan trustees and administrators on how to choose an individual and firm to conduct a payroll audit, as well as how to determine audit frequency. The book also offers insight about how to prevent and collect delinquent employer contributions.

The guide includes sample letters, checklists and other forms that can be adapted for use during the audit process. There is also advice about conducting an audit and preparing the audit report. The new edition includes an entire chapter addressing what to do when contributing employers are unable or unwilling to cooperate during the audit process and an additional chapter about the payroll auditor as a witness in a collections dispute that goes to court.

Published by the International Foundation of Employee Benefit Plans, “Payroll Auditing: A Guide for Multiemployer Plans, Second Edition” is available for purchase at for $39 ($29 for International Foundation members).