U.S. Department of Labor
Office of Labor-Management Standards
1240 East 9th Street, Suite 831
Cleveland, OH 44199
(216) 357-5455 Fax: (216) 357-5425
November 23, 2015
Sandra Cassaubon, Treasurer
IATSE Local 24
Case Number: 350-6006255
LM Number: 010043
Dear Sandra Cassaubon:
This office has recently completed an audit of IATSE Local 24 under the Compliance Audit Program (CAP) to determine your organization’s compliance with the provisions of the Labor-Management Reporting and Disclosure Act of 1959 (LMRDA). As discussed during the exit interview with you on November 13, 2015, the following problems were disclosed during the CAP. The matters listed below are not an exhaustive list of all possible problem areas since the audit conducted was limited in scope.
Failure to File Bylaws
The audit disclosed a violation of LMRDA Section 201(a), which requires that a union submit a copy of its revised constitution and bylaws with its LM report when it makes changes to its constitution or bylaws. Local 24 amended its constitution and bylaws in 1995, but did not file a copy with its LM report for that year.
Local 24 has now filed a copy of its constitution and bylaws.
1. Single Signature Checks
A two signature check requirement is an effective internal control of union funds. Its purpose is to attest to the authenticity of a completed document already signed. OLMS recommends that Local 24 review these procedures to improve the internal financial controls of union.
2. Salary Authorization
The documentation that established officer salaries was not available during the audit. Though in the past salary levels have been disclosed and accepted by the membership, the union should reestablish the salary levels by documenting membership approval. This can be accomplished by updating the local’s bylaws or documenting membership approval at a monthly membership meeting.
I want to extend my personal appreciation to IATSE Local 24 for the cooperation and courtesy extended during this compliance audit. I strongly recommend that you make sure this letter and the compliance assistance materials provided to you are passed on to future officers. If we can provide any additional assistance, please do not hesitate to call.
cc: Bill Ocheske, President