Income

SUBSCRIPTIONS

How is subscription income collected?

What proportion is check-off, bankers order, or direct debit by hand?

How does the union deal with those in arrears?

How quickly can arrears be identified?

How are membership records kept?

How accurate and up to date are they?

How many different contribution scales are there?

What is the distribution of members across contribution scales?

How are adjustments made to subscription rates?

What are the main pressures to raise subscriptions?

What are the main constraints?

Does the union compete with other unions for membership; if so, which unions?

Is the income from different membership groups monitored?

What proportion of due subscriptions are collected?

OTHER INCOME

What are the other main income sources? (other than investment income)

EXPENDITURE

How is money defrayed between (e.g.) head office, branch, regions?

How are HO/branch/regional budgets calculated?

What restrictions are there on the spending of branch officials, regional officers, department heads, etc.?

What is the fund structure of the union?

Are there separate expenditure accounts for (e.g.) strikes, legal, benefits?

How are decisions taken about major expenditure items, e.g., property /computer purchase, strike pay, recruitment drives?

What are the major recurrent expenditure items?

How many officials are there, and what are they paid?

What does the union spend other than on its members?

INVESTMENTS

What are the union's principal investments

equities

gilts

local government securities

What are its major assets?

Who is responsible for investment and asset management?

Are there trustees; if so, who are they and what are their qualifications?

How are decisions about new investments made?