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Preface

“Bill of Rights for Union Members” states that “members shall have the right to a full and clear accounting of all union funds.”  To guide AFSCME’s affiliates in that task, the International Executive Board has approved the Financial Standards Code, the latest revisions of which are published in this booklet.  These updates reflect new conditions, amendments to the International Constitution, changing laws and changing times.

The revised Code contains expanded Appendices on topics requiring further comment.  These Appendices more fully explain certain topics contained in the Code, and are equally binding on all affiliates.  It is our intent to continuously expand and/or revise these Appendices as required by law or constitution or changing times.

Included in this booklet are the Trustees Audit Guide and Trustees Audit Checklist.  While not part of the Financial Standards Code itself, these items are important documents for use by Trustees and officers who have a fiduciary responsibility to safeguard the unions assets.   The Trustees Audit Guide and Trustees Audit Checklist are a suggested series of steps to aid in the review of the affiliate’s financial activities.

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