If you’ve ever been through a union pension audit, you know how quickly missing documents or unclear remittances can turn into a compliance nightmare. But the process doesn’t have to be stressful or chaotic.

This article outlines exactly what to expect in an entertainment industry benefit audit from MPIPHP or IANBF and how your team can prepare with confidence, from gathering the right documentation to navigating potential disputes.

What Is a Union Pension and Health Audit?

Union benefit audits are a routine part of doing business in the entertainment industry. Whether conducted by the Motion Picture Industry Pension and Health Plans (MPIPHP) or the IATSE National Benefit Funds (IANBF), these audits are designed to verify that pension and health contributions were correctly reported and paid in line with applicable collective bargaining agreements.

Typically, audits cover the following:

• A defined time period, often spanning one year or more
• All employees covered by the funds
• Timecards, paystubs, and payroll documentation
• Contributions made during the period under review

You’ll usually receive a formal notice requesting records for a specific project or production company account. While some audits are scheduled at random, others are triggered by reporting inconsistencies or prior findings. Regardless of the cause, being well-prepared is your best defense.

Common Red Flags in MPIPHP and IANBF Reviews

Auditors tend to flag the same types of issues in most reviews. Knowing what they’re looking for can help you avoid preventable findings.

Here are some of the most common red flags:

• Unreported Covered Work
  This includes failing to contribute for days worked during prep or wrap, or for travel days and hold days that don’t appear on the call sheet.
• Misclassification of Workers
  A frequent issue involves classifying someone as a non-affiliate or paying them on a non-union deal memo when their position should have been reported under a union contract.
• Missing or Low Contributions
  Underreporting wages, especially when employees are paid below scale or have multiple rates, often leads to findings.
• Incomplete Start Paperwork
  Auditors will flag situations where they can’t confirm the employee’s job classification, union status, or hire location due to missing start forms or deal memos.
• Inconsistent Reporting
  A major red flag occurs when timecards show days worked, but no matching benefit contributions are found, or when contributions are made without supporting timecards.

Even small gaps or oversights can create expensive findings when they span multiple individuals or episodes.

Must-Have Documents and Reports

Strong documentation is the cornerstone of audit readiness. Organizing your records in advance helps you respond quickly and accurately when an audit request arrives.

Here’s what you’ll want to have ready:

• Start Forms and Deal Memos
  Include project names, job titles, union affiliations, and dates of employment.
• Timecards
  Make sure they reflect in and out times, meal breaks, premiums, and total hours worked.
• Grossing Memos and Adjustment Sheets
  These support any non-standard earnings such as box rentals, travel allowances, or penalty payments.
• Fringe and Remittance Reports
  Provide details of contributions submitted to MPIPHP or IANBF during the covered period.
• Payroll Registers and Journal Reports
  Break down each employee’s gross pay, deductions, and benefit contributions.
• Proof of Payment
  Include copies of contribution checks or bank confirmation for ACH payments.
• Communication Records
  Save emails or letters that show correspondence with unions, payroll companies, or the fund regarding corrections or clarifications.

Organize these materials by project and week-ending date, and make sure your digital and physical filing systems match. A clean audit file not only speeds up the review but also reduces the chances of incorrect findings.

How to Handle Findings or Disputes

Even with the best preparation, it’s not uncommon to receive draft findings from the fund. How you respond can determine whether those findings result in financial liability.

Start by reviewing the audit report carefully. Don’t assume every item is correct. If a finding appears inaccurate or incomplete, gather the relevant documentation and provide a clear explanation in your response.

Be sure to:

• Provide Supporting Documents
  Backup such as deal memos, emails, or call sheets can often resolve disputes over coverage or classification.
• Clarify Coverage
  If the auditor believes a worker was covered by a union agreement when they were not, refer to the CBA language or your correspondence with the union.
• Address Time-Barred Issues
  In some cases, particularly with IANBF, findings may fall outside of the timeframe where corrections or payments are enforceable. You’ll need to confirm the fund’s policy on these timelines.
• Collaborate with Your Payroll Provider
  If contribution errors were caused by payroll reporting issues, coordinate directly with your payroll company to correct and remit the difference.

Above all, stay on top of deadlines. If you need more time to respond, request an extension early. A proactive and organized response can often result in waived or reduced findings.

When to Bring in an Audit Consultant

While many teams handle audits internally, there are times when bringing in an experienced consultant can save time, reduce liability, and relieve pressure from your staff.

Consider hiring outside support if:

• You’re unsure how contributions should have been calculated under a specific CBA
• The audit covers multiple years or overlapping projects
• The findings include significant penalties or legal exposure
• You’ve received prior audit findings and want to avoid repeated issues

FTV Consulting supports studios, payroll companies, and independent productions with union audit preparation, response strategies, and dispute resolution. We review audit findings, organize documentation, and negotiate with funds so your team can stay focused on production.

Final Thoughts

Union audits don’t have to feel overwhelming. With the right documentation practices, awareness of red flags, and a plan for responding to findings, your team can get through an MPIPHP or IANBF audit smoothly and with fewer surprises.

If you’re unsure whether your current records are audit-ready, or you’re dealing with a complex review, FTV Consulting is here to help you navigate the process from start to finish without breaking a sweat.