ARTICLE 48
Local Union Audits
Section 1. The fiscal year of the Local Union shall be from January 1st through December 31st.
Section 2. It shall be the duty of the Trustees of each Local Union, as provided for in Article 40, Section 12, to audit or cause to be audited by a Certified Public Accountant the books and financial affairs of their Local Union semi-annually on the forms supplied by the International Union; and this semi-annual report shall be made to the Local Union and a copy forwarded to the International Secretary-Treasurer of the International Union and to the Local Union's Regional Director.
Section 3. Should inaccuracies or discrepancies appear to exist in a Local Union, the International Secretary-Treasurer, upon the approval of the International President or the International Executive Board, shall have the authority to designate a representative to take charge of and audit all financial books, records and accounts of said Local Union and/or may employ a Certified Public Accountant to audit same.
Section 4. The report and findings of the representative or the Certified Public Accountant shall be filed with the President of the Local Union and the International Secretary-Treasurer of the International Union.
Section 5. (a) If upon investigation by the International Union or as the result of an audit it should appear that any member, alone or in concert with others, has received Union funds improperly, has spent Union funds improperly or otherwise has engaged in financial misconduct, the International Secretary-Treasurer shall set forth the specifics in writing to the International President. These shall include the exact nature of the alleged offense, the amount involved and the time during which such alleged offenses occurred.
(b) The International President shall within fifteen (15) days of receipt of such specifics, forward a copy of them to the involved member by receipted, registered or certified mail. If the member then makes restitution or otherwise corrects the financial misconduct and in the judgment of the International President no purpose would be served by further proceedings, the International President may terminate the investigation. However, if the member fails or refuses to make restitution or otherwise correct the financial misconduct, or if in the judgment of the International President further proceedings are warranted due to the nature of the alleged financial misconduct, the International President shall within twenty (20) days after notification to the member, appoint a member or members of the International Executive Board or a staff member to conduct a hearing into the alleged financial misconduct. Within ten (10) days after the selection of a hearing officer/s, the member shall be notified in writing by the hearing officer/s, of the time and place of the hearing and her/his right to appear and to present evidence, witnesses and her/his position. Similar notice shall be given the International Secretary-Treasurer. The hearing must be held not less than fifteen (15) days nor more than thirty (30) days after notification to the member and the Secretary- Treasurer. The hearing shall be held as close as practical to the locality in which the member lives. The Secretary-Treasurer and the member (or their representatives) shall be notified to appear before the hearing officer/s with such counsel and witnesses as they may choose. The hearing officer/s shall conduct a fair hearing to illuminate the facts and issues. The hearing officer/s shall make a written report to the International President within twenty-one (21) days of the close of the hearing.
(c) The International President shall decide the case based on the files and record, briefs which may have been submitted and the recommendation of the hearing officer/s. If the International President decides that there is convincing evidence of improper receipt or expenditure or other financial misconduct, s/he may order reimbursement and, in her/his discretion, may summarily suspend the member from any office s/he may hold or the right to seek any Union office. Said member shall be promptly notified.
(d) Within thirty (30) days of such notification, the member may appeal the President's decision or action, in which case her/his appeal shall be processed in the same manner as appeals to the International Executive Board from decisions of subordinate bodies under Article 33 of this Constitution.
(e) Any appealed suspension shall automatically be lifted unless the International Executive Board has rendered its decision within one hundred twenty (120) days of the day the appealing member commences her/his appeal. If the suspended member fails to appeal from the suspension within the thirty (30) days al lowed, or if the International Executive Board upholds the suspension by a two-thirds (2/3) vote, the member shall be considered removed from any office or position s/he may have held, as well as from the privilege of seeking election or appointment to any office or position, and s/he shall not thereafter be eligible to hold any office or position unless and until the removal has been lifted by a two-thirds (2/3) vote of the International Executive Board and then only when the member has made full restitution. Any member so suspended, whose appeal has been denied by the International Executive Board, may further appeal the suspension either to the Public Review Board or the Convention Appeals Committee as provided for in Article 33 of this Constitution.
(f) The procedure provided in this Section shall be in addition to and exclusive of any other action which may be taken against such member. Under no circumstances shall a sum found to have been improperly received or spent be written off the books of a Local Union or a final settlement of same be made without the approval of the International Secretary-Treasurer.
Section 6. If it is claimed that a member owes non- dues money to her/his Local Union, the International Union or the International Strike Assistance Fund, and that s/he has failed to meet the obligation, a fair hearing shall be held to determine if s/he owes the obligation. The member shall receive written notice of the hearing setting forth the Union's claim as to the nature of the obligation and the amount owed. If, as a result of the hearing a determination is made that the member owes the money, the member shall be so notified in writing and given thirty (30) days to pay the money owed. If the member fails to meet an obligation to pay the amount owed within the thirty (30) days, the determination and documentation shall then be forwarded to the International President. If the foregoing provisions have been complied with, the International President shall advise the member and her/his Local Union that the member is not eligible to participate in the affairs of the Union until the obligation is paid. In the event the member disagrees with the decision of the International President, the member shall have the right to appeal under Article 33 of this Constitution.