Reports to International Union
Report Name |
Who Must File |
Information Required |
Due Date |
| CPA Audit Report |
All Councils and any Local Union having 2,000 or more members | Copy of CPA Annual Audit Report and Management Letter | Following adoption by membership |
| Annual Budget | Councils and Local Unions having 2,000 or more members | Budget to be approved by Executive Board in advance of its fiscal year | 10 days after adoption plus prompt notification of any modifications |
| Quarterly Financial Statement |
Councils and Local Unions having 2,000 or more members |
Balance Sheet and Operating Statement |
Following adoption by membership or executive board |
| Local Union Annual Financial Report |
All Local Unions |
Complete the form sent to the financial reporting officer which includes a balance sheet and operating statement. |
Due by May 15 or four and one-half months after fiscal year end |
| Surety Bond Report |
Councils, Local Unions, Retiree Chapters and Retiree Sub-Chapters | Complete the form sent to the financial reporting officer reporting assets and receipts handled during the previous year. | March 1 |
