THE SOCIAL WORKERS UNION
STATEMENT TO MEMBERS ISSUED IN CONNECTION WITH THE UNION’S ANNUAL RETURN FOR YEAR ENDED 30 SEPTEMBER 2012
AS REQUIRED BY SECTION 32A OF TRADE UNION AND LABOUR RELATIONS (CONSOLIDATION) ACT 1992
Income and Expenditure
The total income of the union for the period was £621,059. This amount included payments of £621,059 in respect of membership of the union. The union’s total expenditure for the period was £621,059. The union does not maintain a political fund.
Salary paid to and other benefits provided to the General Secretary, President and members of the Executive
The General Secretary or any of the Executive were not paid any amount in respect of salary or benefits.
A member who is concerned that some irregularity may be occurring, or have occurred, in the conduct of the financial affairs of the union may take steps with a view to investigating further, obtaining clarification and, if necessary, securing regularisation of that conduct.
The member may raise any such concern with such one or more of the following as it seems appropriate to raise it with: the officials of the union, the trustees of the property of the union, the auditor or auditors of the union, the Certification Officer (who is an independent officer appointed by the Secretary of State) and the police.
Where a member believes that the financial affairs of the union have been or are being conducted in breach of the law or in breach of the rules of the union and contemplates bringing civil proceedings against the union or responsible officials or trustees, he should consider obtaining independent legal advice.
Independent Auditor’s Report to the Members of The Social Workers Union
We have audited the financial statements of The Social Workers Union for the year ended 30 September 2012 which comprise the income and expenditure account, the balance sheet and the related notes. The financial reporting framework that has been applied in their preparation is applicable law and United Kingdom Accounting Standards (United Kingdom Generally Accepted Accounting Practice).
This report is made solely to The Social Workers Union’s members, as a body. Our audit work has been undertaken so that we might state to The Social Workers Union’s members those matters we are required to state to them in an auditor’s report and for no other purpose. To the fullest extent permitted by law, we do not accept or assume responsibility to anyone other than The Social Work Union and The Social Workers Union’ members as a body, for our audit work, for this report, or for the opinions we have formed.
Respective responsibilities of the Executive Committee and auditor
The Trade Union and Labour Relations (Consolidation) Act 1992 and the Trade Union Reform and Employment Rights Act 1993 require the officers of The Social Workers Union to: keep proper accounting records which give a true and fair view of the state of affairs of The Social Workers Union and explain its transactions; establish and maintain a satisfactory system of control of the accounting records, cash holding and all the receipts and remittances; prepare an annual return for the Certification Officer giving a true and fair view of the revenue account and balance sheet and provide members of The Social Workers Union with
a statement of income and expenditure for the year. Our responsibility is to audit and express an opinion on the financial statements in accordance with applicable law and International Standards on Auditing (UK and Ireland). Those standards require us to comply with the Auditing Practices Board’s (APB’s) Ethical Standards for Auditors.
Scope of the audit of the financial statements
An audit involves obtaining evidence about the amounts and disclosures in the financial statements sufficient to give reasonable assurance that the financial statements are free from material misstatement, whether caused by fraud or error. This includes an assessment of: whether the accounting policies are appropriate to the club’s circumstances and have been consistently applied and adequately disclosed; the reasonableness of significant accounting estimates made by the Executive Committee; and the overall presentation of the financial statements. In addition, we read all the financial and non-financial information in the Annual Return to identify material inconsistencies with the audited financial statements. If we become aware of any apparent material misstatements or inconsistencies we consider the implications for our report.
Opinion on financial statements
In our opinion the financial statements:
give a true and fair view of the state of the Union’s affairs as at 30 September 2012 and of its transactions for the year then ended; and
have been properly prepared in accordance with United Kingdom Generally Accepted Accounting Practice.
Matters on which we are required to report by exception
We have nothing to report in respect of the following matters where The Trade Union and Labour Relations (Consolidation) Act 1992 and the Trade Union Reform and Employment Rights Act 1993 require us to report to you if, in our opinion:
proper books of account have not been kept by the union in accordance with the requirements of the legislation,
a satisfactory system of control over transactions has not been maintained by the union in accordance with the requirements of the legislation,
the revenue account to which our report relates, and the balance sheet are not in agreement with the books of account of the union,
we have not obtained all the information and explanations necessary for the purposes of our audit.
26 February 2013