Best Practices for Responding to an Audit Request from Trust Funds

This paper is intended to be general guidance on best practices for responding to an audit request by a trust fund. The Department of Labor has made clear that multiemployer trust funds that rely on contractors to self‐report contributions need to have in place a random audit program, in addition to audit procedures for when there is cause to suspect a delinquency. Therefore, every contractor at some point will be subject to a trust fund audit.  

Best Practices for Responding to an Audit Request from Trust Funds