U.S. Department of Labor

Employment Standards Administration
Office of Labor-Management Standards
Honolulu Resident Office
300 Ala Moana Boulevard
Room 5-121
Honolulu, HI 96850
(808) 541-2705 Fax:(808) 541-2719



March 25, 2008

Mr. Scott A. Kroeker, President
State County & Muni Empls AFL-CIO LU 928
1601 East-West Road
Honolulu, HI 96848-1601

LM File Number: 533-867
Case Number: ||||||||||

Dear Mr. Kroeker:

This office has recently completed an audit of State County & Muni Empls AFL-CIO
LU 928 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 and Treasurer Roxanne Tunoa on February 4, 2008, the following problem was disclosed during the CAP. The matter listed below is not an exhaustive list of all possible problem areas since the audit conducted was limited in scope.

Reporting Violation

The audit disclosed the following violation:

Failure to File Form LM-3

The audit revealed a violation of LMRDA Section 201(b), which requires labor organizations to file annual financial reports accurately disclosing their financial condition and operations within 90 days after the end of your organization’s fiscal year (12-month reporting period). LU 928 failed to file the Labor Organization Annual Report Form LM-3 for fiscal year ending June 30, 2007.

LU 928 has now filed their Form LM-3 for fiscal year ending June 30, 2007. As a result, OLMS will take no further enforcement action regarding this issue.

I want to extend my personal appreciation to State County & Muni Empls AFL-CIO
LU 928 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.



|||||||| ||||

cc: Ms. Roxanne L. Tunoa, Treasurer