U.S. Department of Labor
Employment Standards Administration
Office of Labor-Management Standards
Chicago District Office
230 South Dearborn Street
Room 774, Federal Office Building
Chicago, IL 60604
(312)596-7160 Fax: (312)596-7174

July 17, 2007

Mr. Mark Hogan, Business Manager
International Alliance of Theatrical and Stage Employees (IATSE) AFL-CIO
Local 476
6309 N. Northwest Highway
Chicago, IL 60631-1669

Re: Case Number

LM File Nunber 023-854

Dear Mr. Hogan:

This office has recently completed an audit of IATSE LU 476 under the Compliance Audit Program (CAP) to determine your organization's compliance with the provisions of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA). As discussed during the exit interview with you, Office Manager Linda Biddle and Eric Wampler, CPA on May 18, 2007, the following problems were disclosed during the CAP. The matters listed below are not an exhaustive list of all possible problem areas since the audit conducted was limited in scope.

The audit disclosed the following other issues:

1. Signing Blank Checks

During the audit, you advised that you signed blank checks. Article VII, Section 3 (page 15) of your union's bylaws require that all checks be signed by the president and business manager. The two signature requirement is an effective internal control of union funds. Its purpose is to attest to the authenticity of a completed document already signed. However, signing a blank check in advance does not attest to the authenticity of a completed check, and negates the purpose of the two signature requirement. OLMS recommends that Local 476 review these procedures to improve internal control of union funds.

I want to extend my personal appreciation to IATSE LU 476 for the cooperation and courtesy extended during this compliance audit. I strongly recommend that you make sure this letter and the compliance assistance materials provided to you are passed on to future officers. If we can provide any additional assistance, please do not hesitate to call.

Sincerely,
Investigator

cc: Richard Oakes, President IATSE LU 476
Eric J. Wampler, CPA Wampler & Associates