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AFSCME Financial Standards Code

Download FSC as a PDFThe AFSCME Financial Standards Code is a resource for those within AFSCME who oversee union finances—not only affiliate secretary-treasurers, but officers, executive board members, trustees, and AFSCME members. Copies of the Code are mailed to newly-elected secretary-treasurers and distributed at our popular Secretary-Treasurer Training classes.

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.

Use the table of contents below to view specific sections of the Code.

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