Collecting Members Money | General Overview Firm Experience | Payroll Audits Payroll Audits, also known as "Agreed Upon Procedures" have become a significant issue in the past 15 years. Trustees of Taft Hartley Multiemployer Funds have a fiduciary responsibility to make sure contributions are remitted to the funds in accordance with collective bargaining agreements. One way this is accomplished is by comparing employers payroll records and other significant information to contribution records at the fund's office. ©2000 Schultheis & Panettieri LLP, All Rights reserved.