Field Guide To Union Leadership
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 You are here: Home >> Operating the Union >> Financial Procedures >> Expenses

Expenses

Expenses should be listed in the period when the funds were spent. Budget estimates should be compared to expenses monthly. Exceeding the budgeted amount for an expense category may require separate approval. Advanced authorization may be required for certain expenses.

  Insurance
  Major equipment or vehicle purchase
  Leases
  Contracting for professional services

Sample Expense Categories

  Salaries Per Capita
  Accounting Expenses
  Arbitration
  Auto
  Contributions
  Depreciation
  Dues Refunds
  Executive Board Dues
  Insurance
  Legal
  Miscellaneous
  Negotiating Expenses
  Office Supplies
  Organizing
  Pension
  Postage
  Professional Fees
  Rent
  Taxes
  Telephone
  Travel
  Legal Defense
  COPE
  Retired Members
  Officers and Employees Reimbursed Expenses


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