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AFSCME Financial Standards Code

Table of Contents
  1. Introduction
  2. Preface
  3. Article I - Purpose and Scope
  4. Article II - Custody of Funds
  5. Article III - Maintaining Records
  6. Article IV - Income
  7. Article V - Expenditures - Authorization
  8. Article VI - Expenditures - Procedures
  9. Article VII - Expenditures - Documentation
  10. Article VIII - Minutes of Meetings
  11. Article IX - Reporting
  12. Article X - Confidentiality of Financial Records
  13. Article XI - Audits
  14. Appendices
  15. Glossary of Terms
  16. Exhibits
  17. Trustee Audit Guide

Welcome to our new resource for those within AFSCME who oversee union finances—not only affiliate secretary-treasurers, but also other officers, executive board members, trustees, AFSCME members and employees of our affiliates. What follows is the complete text of AFSCME's "Financial Standards Code," now available to all of AFSCME's membership with access to the Internet.

This new resource on AFSCME's website is part of our continuing effort to educate those responsible for handling our union's funds and other assets, maintaining our financial records, and making decisions regarding expenditures. The Code is one of the most comprehensive sets of financial standards in the labor movement. It provides step-by-step procedures for maintaining financial records, preparing meaningful financial reports, makes recommendations regarding sound business procedures, clarifies the rules governing paying wages, reimbursing expenses, paying allowances, etc.

Copies of the Code are mailed to newly-elected secretary-treasurers and the Code is reprinted in the materials distributed at our popular Secretary-Treasurer Training classes conducted across the country. With the addition of the Code to this website, every member can now log on to learn better ways to maintain fiscal controls over the union's assets.

We have formatted the Code so that you may easily download the entire text of the AFSCME Financial Standards Code document, or portions of it, and we have established an email address that you may direct any questions you have regarding the Code directly to the attention of AFSCME's Director of Financial Services, Charlie Jurgonis. Simply CLICK on this address, describe your question or questions, and SEND the message to us. Financial Services staff are committed to respond promptly to your inquiries.

Finally, having the Code on the web will permit us to communicate additional changes to the Code as they are approved. While the Code has not been substantially revised during the last several years, it is our intent to update, revise and expand provisions of the Code as needed. Please watch this website for our announcement of any changes to the Code.

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