Disbursement Journal of the Employer. (k) Payroll Journal of the Employer. Employee records are to be maintained by the Employer for a period of at least four (4) years or in accordance with State and Federal requirements. In the event that such an examination of such Employer’s records reveals that such Employer is not making full and prompt payments of all sums required to be paid by him/her to the Trust Funds, then such Employer shall pay to the Trust Funds such costs, including accountant fees, as may have been reasonably incurred in making such determination. Upon the written request of the Board of Trustees, or their duly authorized representative, such Employer may be requested to bring or send his/her records for auditing to the Trust Fund Office or to the office of the designated accountant. Whenever an employee appears on work as defined in this Agreement and he/she appears as an employee or subcontractor for other work on the Employer’s records, fringe benefits shall be paid. The hours due shall be computed at the rate of a journeyperson painter’s wages per hour when lump sums have been paid, or on the labor portion of an itemized invoice. Any bonuses, expenses or sums of monies paid to an Employee other than as provided by this Agreement shall be specifically identified in the Employer’s records and on the employee’s check.
