This handbook was prepared to help you do your work as a Local Union secretary-treasurer or trustee.

This handbook goes through each of the functions of the secretary-treasurer. In particular there is a detailed explanation of how to complete the ledger and per capita forms that are supplied to all Locals by the CUPE Accounting Department.

Trustees are responsible for monitoring the activities of the secretary-treasurer. This means seeing that proper financial practices are followed. Every year a few CUPE Locals lose large amounts of money because the financial practices described in this handbook were not followed, and because trustees did not report these poor financial practices to the membership.

This handbook gives trustees a list of items that they should be examining to ensure that proper procedures are followed when doing an audit. Since trustees need to know how secretary-treasurers should be doing their jobs, it is important that trustees go through the secretary-treasurer’s section of this handbook.

If you have any questions about how to do anything described in the booklet, phone the Secretary-Treasurer Helpline at 1-800-363-2873To receive a paper copy, please call the Helpline and select option 6, or send us an email at