The applicant, a union member, filed an application under section 92 of the Labour Relations Act, 1995, seeking a copy of the union's audited financial statements for 1996 and a breakdown of specific expenses.
The union had provided unaudited financial statements with a Review Engagement Report, arguing this was sufficient.
The Board held that a review engagement does not constitute an audit, as it lacks the systematic verification of receipts and vouchers required by the Act.
The Board also ordered the union to provide the requested breakdown of expenses, noting the strained relationship between the parties and the minimal effort required.
The union was directed to file and provide the audited statements and breakdown by January 1, 1998.
