Occupational Therapy News OTnews April 2019 | Page 55

AUDITOR'S REPORT REPORT
Auditor’s report for BAOT members
I
n order to fulfil our legal obligations under the Trade Union and
Labour Relations (Consolidation) Act 1992, we have to issue
a statement of the financial affairs of the British Association of
Occupational Therapists (BAOT) to all members.
This statement must contain certain elements – details of
the income and expenditure for the union, the full report made
by the auditor of the union and a form of words explaining
how a member who is concerned that some irregularity may
be occurring may complain (this is known as the ‘irregularity
statement’).
These elements are set out below. If you have any queries or
questions relating to this, please contact Trevor White, RCOT
Director of Finance and Corporate Services, by email: trevor.
[e-mail].
Statement to members
INCOME AND EXPENDITURE ACCOUNT
for the year ended 30 September 2018

2018
2017

£ £
INCOME
Membership subscriptions
8,073,885
7,948.256

Total Income
8,073,885
7,948,256

EXPENDITURE
Cost of trade union subscriptions transferred to Unison
Balance of subscriptions available to BAOT (1,557,900) (1,557,900)
6,515,985
6,390,356
Administration costs (18,946) (22,338)
Transferred to the Royal College of Occupational Therapists
(6,497,039)

Net Surplus
NIL
(6,368,018)
NIL
NOTES:
None of the income is used for any political fund
Irregularity statement
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.
OTnews April 2019 55