In certain industries a review of an employer’s cash disbursements can be critical in determining whether or not all contributions due have been paid. In these circumstances, payroll auditors need to be familiar with the “non-payroll” aspects of an employer’s operations in determining if payments are being made to participants, affiliated companies, or non-union subcontractors outside of the payroll system. At Schultheis & Panettieri, LLP, we have extensive experience with this aspect of payroll audits.