Washington DC

Law Enforcement Officers Security Unions (LEOSU-DC)

1155 F St NW #1050, Washington, DC 20004

Tel: 202-595-3510

The Washington metropolitan area is the metropolitan area centered on Washington, D.C., the capital of the United States. The area includes all of the federal district and parts of the U.S. states of Maryland and Virginia, along with a small portion of West Virginia.

 

The Washington metropolitan area is the most educated and, by some measures, the most affluent metropolitan area in the United States. As of the 2012 U.S. Census Bureau estimate, the population of the Washington metropolitan area was estimated to be 5,860,342, making it the largest metropolitan area in the Census' Southeast region and the seventh-largest metropolitan area in the country.

©  Law Enforcement Officers Security Unions (LEOSU) and its Washington DC District Union Division (LEOSU-DC)

Affiliated with the Law Enforcement Officers Security & Police Benevolent Association (LEOS-PBA) All rights reserved.

Conducting Audits in Small Unions — A Guide for Trustees

 

 

 

A Message To Trustees

This Guide features a 10-step audit designed to help Trustees from small unions carry out their duties. For purposes of this Guide, a small union is considered to be one with annual receipts of less than $50,000. Trustees from larger unions with more complex recordkeeping systems may also find this Guide helpful.

 

The Office of Labor-Management Standards (OLMS) of the U.S. Department of Labor has prepared this Guide to further the aims of the Labor-Management Reporting and Disclosure Act of 1959, as amended (LMRDA). More commonly known as the Landrum-Griffin Act, the LMRDA has several provisions designed to promote the financial integrity of unions, including those pertaining to financial reporting, recordkeeping, bonding, and loans. The LMRDA applies to unions which represent private sector employees and U.S. Postal Service employees. The Civil Service Reform Act of 1978 (CSRA) has similar provisions which apply to most unions which represent federal government employees.

Office of Labor-Management Standards (OLMS)

Conducting Audits in Small Unions — A Guide for Trustees

Table of Contents

A Message to Trustees

Chapters

  1. Getting Ready

  2. Audit Overview

  3. Disbursements

  4. Receipts

  5. Assets

  6. LMRDA Compliance

  7. Wrapping Up

Figures

  1. Audit Planner

  2. Letter Requesting Access to Financial Records

  3. Financial Questionnaire

  4. Completed Financial Questionnaire

  5. Disbursements Reconciliation Worksheet

  6. Receipts Reconciliation Worksheet

  7. Liquid Assets Inventory

  8. Fixed Assets Inventory

  9. Ending Bank Balance Reconciliation Worksheet

  10. LMRDA Requirements Relating to Union Funds

  11. LMRDA Recordkeeping Requirements

  12. LMRDA Bonding Requirements

  13. Internal Financial Controls

  14. Completed Audit Report

References

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LEOSU Washington DC

 Protecting Those Who  Protect 

Our Homeland Security

 

LEOSU Washington DC -The District of Columbia's Newest 9(b)3 Security Union for Law Enforcement & Special Police Officers serving Washington DC Capitol Region