U.S. Department of Labor Employment Standards Administration
Office of Labor-Management Standards
Cleveland District Office
1240 East Ninth Street
Room 831
Cleveland, OH 44199
(21 6)357-5455 Fax: (21 6)357-5425

November 19,2008

Mr. Randall Larr, Treasurer
Mine Workers AFL CIO
Local 1188
46557 TR 479
Coshocton, OH 43812
LM File Number 050-905
Case Number: -

Dear Mr. Larr:

This office has recently completed an audit of Mine Workers Local 1188 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 on October 16,2008, 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.

Re-p orting- Violations

The audit disclosed a violation of LMRDA Section 201(b), which requires labor organizations to file annual financial reports accurately disclosing their financial
condition and operations. The Labor Organization Annual Report Form LM-3 filed by Local 811 for fiscal year ending December 31,2007, was deficient in the following areas:

1. Reported Receipts
The union reported dues receipts of $16,568 (item 38) and interest income of $155 (item 41), which resulted in a total receipts of $16,723. The audit calculated that dues receipts were $8,204, interest income was $155, other receipts (item 43), from the merger of Local 1818, were $7,025. This resulted in a total receipts of $15,384.

2. Reported Disbursements
The union reported disbursements totaling $350. The audit calculated that disbursements totaled $6,457 for fiscal year 2007. Previously unreported
disbursements need to be categorized of in accordance with the guidance found in the instructions for Form LM-3 that concerns items 45-44 of the LM report.
Local 811 must file an amended Form LM-3 for fiscal year ending December 31,2008, to correct the deficient items discussed above. I provided you with a blank form and instructions, and advised you that the reporting forms and instructions are available on the OLMS website (www.olms.dol.gov). The amended Form LM-3 should be submitted to this office at the above address as soon as possible, but not later than December 1, 2008. Before filing, review the report thoroughly to be sure it is complete, accurate, and signed properly with original signatures.

I want to extend my personal appreciation to Mine Workers Local 1188 for the cooperation and courtesy extended during this compliance audit. I strongly
recommend that you make sure this letter and the compliance assistance materias provided to you are passed on to future officers. If we can provide any additional
assistance, please do not hesitate to call.

cc: Tom Barrett, President