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Case Study: Dodger's Hospital

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Levy Premium Food Service d/b/a Dodger’s Stadium (Food & Beverage) is located at 1000 Elysian Park Avenue in Los Angeles, California and contributes to the Welfare Fund only. This Stadium was built in 1962 and is home to the L.A. Dodgers. The audit was conducted in-house at the Los Angeles office. Our employer contact was Carole Felix, Location Controller. We also contacted Dan Eccles, Regional Controller, Stephanie Laumar, Senior Payroll Manager & POD Administrator, Melissa Smith, Human Resources Director and Melanie Morales, Human Resources Assistant. Fieldwork began on July 9, 2015, and it was performed by Lorena Willis, Senior Payroll Auditor. The audit was set-up as a waived scope [See D-9]. PRIOR ISSUES: The previous audit was for the period of October 1, 2007, through December 31, …show more content…

During Fieldwork, the Employer was reluctant to provide the necessary non-covered documentation to perform the audit. However, they supplied an Employee list that contained union and non-union employees job titles, hire and term date and union employees gross wages. They also provided several union employees W-2s, W-3, 941s and payroll registers. We were able to balance the number of workers from the employee list to the W-3 and the 941s. Additionally, we tie out the payroll registers to the W-2s provided. After performing these tests, we placed reliability on the Employee List. During Fieldwork, we identified 124 borrowed employees. Borrowed employees are workers from other Levy properties hired as support. Since we determined the employee list to be complete, no further investigation was needed. We included the borrowed employees in our Department Code Breakdown for count purposes. They were placed on the job description “On MHR

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