Payroll Audit. The Trustees are authorized to conduct payroll audits of Employers from time to time as the Trustees deem desirable. If an Employer fails to schedule an audit for a date within 30 days of the Trustees’ notice of audit or if an Employer refuses to schedule an audit, the Trustees shall immediately assess the Employer $1,000. The Trustees shall assess the Employer an additional $2,000 if the audit is not scheduled by the end of the following month. Thereafter, the Trustees shall assess the employer $3,000 per month until the Employer complies. If an audit discloses an underpayment, liquidated damages of fifteen percent (15%), multiplied by the amount of the underpayment, will be assessed. If the underpayment and liquidated damages are not paid by the last day of the month following at least fifteen (15) days notice by the Trust office, the same rules above that apply to delinquent contributions will apply except that the total liquidated damages will not exceed twenty percent (20%) of the underpayment. If the audit discloses an underpayment of three percent (3%) or more of the total contributions due for the audit period, the cost of the audit (deemed to be $750) will be paid by the Employer. If Fund Counsel files suit to collect an underpayment or to enforce the Trustees' right to conduct an audit, the Employer will be liable for any attorneys' fees and costs incurred by the Trustees in addition to any underpayment, liquidated damages and interest.
Payroll Audit. Employees may request a payroll audit of their previous thirty-six (36) months’ of wage payments to determine if an erroneous under or over payment has been made. If an error is discovered pursuant to an employee request or a City-initiated review, the City will provide written notice informing the employee of the error. The City will correct any underpayment within thirty (30) calendar days of its discovery. The City will follow the procedures described in RCW 49.48.200 to recover any overpayment. Except in cases of alleged employee fraud, any under or over payments will be considered waived for those payments made more than thirty-six (36) months prior to the date of the City’s written notice describing the error to the employee.
Payroll Audit. Paragraph D. In addition to any requirement imposed by the Trust Agreements, each Employer covered by this Agreement shall furnish to the Administrator of the Fund Disbursement Office, upon request, such information and reports, other than for audit purposes, as he deems necessary for the performance of his duties. For purposes of a regular or special audit, a certified public accounting firm as designated by the Trustees who administer the Fund Disbursement Office, shall have the right at all reasonable times during the business hours to enter the premises of the Employer and to examine all records which said certified public accounting firm may deem necessary for a regular or special audit, including all books of account, general and special ledgers, including all payroll records, and Employer reports to governmental tax collecting agencies. In the event a payroll audit discloses a contribution deficiency that exceeds $1,000, or three percent (3%) of the contributions required for the audited period, whichever is greater, the Employer shall be held responsible for the costs associated with the payroll audit, including all liquidated damages, interest charges and reasonable attorney’s fees and costs, if applicable, unless otherwise waived by the Board of Trustees in its discretion. The administrator of the Fund Disbursement Office, with the authorization from the Trustees of the various Funds, may institute whatever proceedings, including legal proceedings, that may be necessary to enforce compliance with the provisions of this agreement relating to contributions and deductions. Legal fees incurred by the administrator in so acting shall be charged to the delinquent Employer.
