U.S. Department of Labor
Office of Labor-Management Standards
Washington, DC 20210
FORM LM-2 LABOR ORGANIZATION ANNUAL REPORT
Form Approved
Office of Management and Budget
No.
1245-0003
Expires:
09-30-2021
MUST BE USED BY LABOR ORGANIZATIONS WITH $250,000 OR
MORE IN TOTAL ANNUAL RECEIPTS AND LABOR ORGANIZATIONS IN
TRUSTEESHIP
This report is
mandatory under P.L. 86-257, as amended. Failure to comply
may result in criminal prosecution, fines, or civil penalties as
provided by 29 U.S.C. 439 or 440.
READ THE INSTRUCTIONS CAREFULLY BEFORE PREPARING THIS
REPORT.
For Official Use Only
1. FILE NUMBER
528-271
2.
PERIOD COVERED
From
01/01/2020
Through
12/31/2020
3.
(a) AMENDED - Is this an amended report:
No
(b) HARDSHIP - Filed under the hardship procedures:
No
(c) TERMINAL - This
is a terminal report:
No
4. AFFILIATION OR ORGANIZATION NAME
STATE COUNTY AND MUNI EMPLS AFL-CIO
5. DESIGNATION (Local, Lodge, etc.)
LOCAL UNION
6. DESIGNATION NBR
449
7. UNIT NAME (if any)
TUCSON-PIMA COUNTY
8. MAILING ADDRESS (Type or print in capital
letters)
First Name
James
Last Name
Garcia
P.O Box - Building and Room Number
#305
Number and Street
3819 S EVANS BLVD, #305
City
Tucson
State
AZ
ZIP Code + 4
85714
9. Are your organization's records kept at its
mailing address?
Yes
Each of the undersigned, duly authorized
officers of the above labor organization, declares,
under penalty of perjury and other applicable penalties
of law, that all of the information submitted in this
report (including information contained in any
accompanying documents) has been examined by the
signatory and is, to the best of the undersigned
individual's knowledge and belief, true, correct
and complete (See Section V on penalties in the
instructions.)
70. SIGNED:
James Garcia
VICE-PRESIDENT
71. SIGNED:
James Garcia
TREASURER
Date:
Mar 30, 2021
Telephone
Number:
520-571-8884
Date:
Mar 30, 2021
Telephone
Number:
520-571-8884
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
ITEMS 10 THROUGH 21
FILE NUMBER:
528-271
10. During the reporting period did the labor
organization create or participate in the administration of
a trust or a fund or organization, as defined in the
instructions, which provides benefits for members or
beneficiaries?
No
11(a). During the reporting period did the
labor organization have a political action committee (PAC)
fund?
No
11(b). During the reporting period did the
labor organization have a subsidiary organization as
defined in Section X of these Instructions?
No
12. During the reporting period did the labor
organization have an audit or review of its books and
records by an outside accountant or by a parent body
auditor/representative?
Yes
13. During the reporting period did the labor
organization discover any loss or shortage of funds or
other assets? (Answer "Yes" even if there has
been repayment or recovery.)
Yes
14. What is the maximum amount recoverable
under the labor organization's fidelity bond for a
loss caused by any officer, employee or agent of the labor
organization who handled union funds?
$100,000
15. During the reporting period did the labor
organization acquire or dispose of any assets in a manner
other than purchase or sale?
No
16. Were any of the labor organization's
assets pledged as security or encumbered in any way at the
end of the reporting period?
No
17. Did the labor organization have any
contingent liabilities at the end of the reporting period?
No
18. During the reporting period did the labor
organization have any changes in its constitution or
bylaws, other than rates of dues and fees, or in
practices/procedures listed in the instructions?
No
19. What is the date of the labor
organization's next regular election of officers?
05/2021
20. How many members did the labor organization
have at the end of the reporting period?
770
21. What are the labor organization's rates of dues
and fees?
Rates of Dues and Fees
Dues/Fees
Amount
Unit
Minimum
Maximum
(a) Regular Dues/Fees
Various
per
Month
15
60
(b) Working Dues/Fees
per
(c) Initiation Fees
per
(d) Transfer Fees
per
(e) Work Permits
per
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
STATEMENT A - ASSETS
AND LIABILITIES
FILE NUMBER:
528-271
ASSETS
ASSETS
Schedule
Number
Start of Reporting Period
(A)
End of Reporting Period
(B)
22. Cash
$406,929
$392,247
23. Accounts Receivable
1
$0
$0
24. Loans Receivable
2
$0
25. U.S. Treasury
Securities
$0
$0
26. Investments
5
$0
27. Fixed Assets
6
$0
28. Other Assets
7
$1,614
$1,833
29.
TOTAL ASSETS
$408,543
$394,080
LIABILITIES
LIABILITIES
Schedule
Number
Start of Reporting Period
(A)
End of Reporting Period
(B)
30. Accounts Payable
8
$193
31. Loans Payable
9
$0
32. Mortgages Payable
$0
$0
33. Other Liabilities
10
$0
34. TOTAL
LIABILITIES
$0
$193
35. NET
ASSETS
$408,543
$393,887
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
STATEMENT B -
RECEIPTS AND DISBURSEMENTS
FILE NUMBER:
528-271
CASH
RECEIPTS
SCH
AMOUNT
36. Dues and Agency Fees
$348,954
37. Per Capita Tax
$0
38. Fees, Fines,
Assessments, Work Permits
$0
39. Sale of Supplies
$0
40. Interest
$0
41. Dividends
$0
42. Rents
$0
43. Sale of Investments
and Fixed Assets
3
$0
44. Loans Obtained
9
$0
45. Repayments of Loans
Made
2
$0
46. On Behalf of
Affiliates for Transmittal to Them
$0
47. From Members for
Disbursement on Their Behalf
$0
48. Other Receipts
14
$332
49. TOTAL RECEIPTS
$349,286
CASH DISBURSEMENTS
SCH
AMOUNT
50.
Representational Activities
15
$55,053
51.
Political Activities and Lobbying
16
$0
52.
Contributions, Gifts, and Grants
17
$0
53. General
Overhead
18
$101,768
54. Union
Administration
19
$40,043
55. Benefits
20
$19,149
56. Per
Capita Tax
$118,771
57. Strike
Benefits
$0
58. Fees,
Fines, Assessments, etc.
$0
59. Supplies
for Resale
$0
60. Purchase
of Investments and Fixed Assets
4
$0
61. Loans
Made
2
$0
62.
Repayment of Loans Obtained
9
$0
63. To
Affiliates of Funds Collected on Their Behalf
$0
64. On
Behalf of Individual Members
$0
65. Direct
Taxes
$0
66. Subtotal
$334,784
67.
Withholding Taxes and Payroll Deductions
67a. Total
Withheld
$0
67b. Less Total
Disbursed
$0
67c.
Total Withheld But Not Disbursed
68.
TOTAL DISBURSEMENTS
$334,784
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 1 - ACCOUNTS
RECEIVABLE AGING SCHEDULE
FILE NUMBER:
528-271
Entity or Individual Name
(A)
Total Account Receivable
(B)
90-180 Days
Past Due
(C)
180+ Days
Past Due
(D)
Liquidated Account
Receivable
(E)
Total of all itemized
accounts receivable
$0
$0
$0
$0
Totals from all other
accounts receivable
$0
$0
$0
$0
Totals
(Total of Column (B) will be automatically entered in Item
23, Column(B))
$0
$0
$0
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 2 - LOANS
RECEIVABLE
FILE NUMBER:
528-271
List below loans to officers, employees, or members which
at any time during the reporting period exceeded $250 and
list all loans to business enterprises regardless of amount.
(A)
Loans
Outstanding at
Start of Period
(B)
Loans Made
During Period
(C)
Repayments Received During Period
Cash
(D)(1)
Other Than Cash
(D)(2)
Loans
Outstanding at
End of Period
(E)
Total of loans not
listed above
$0
$0
$0
$0
$0
Total of all lines
above
$0
$0
$0
$0
$0
Totals will be
automatically entered in...
Item 24
Column (A)
Item 61
Item 45
Item 69
with Explanation
Item 24
Column (B)
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 3 - SALE OF
INVESTMENTS AND FIXED ASSETS
FILE NUMBER:
528-271
Description (if land or buildings, give location)
(A)
Cost
(B)
Book Value
(C)
Gross Sales Price
(D)
Amount Received
(E)
Total of all
lines above
$0
$0
$0
$0
Less Reinvestments
$0
(The
total from Net Sales Line will be automatically entered
in Item 43)
Net Sales
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 4 - PURCHASE
OF INVESTMENTS AND FIXED ASSETS
FILE NUMBER:
528-271
Description (if land or buildings, give location)
(A)
Cost
(B)
Book Value
(C)
Cash Paid
(D)
Total
of all lines above
$0
$0
$0
Less Reinvestments
$0
(The
total from Net Purchases Line will be automatically
entered in Item 60.)
Net Purchases
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 5 -
INVESTMENTS
FILE NUMBER:
528-271
Description
(A)
Amount
(B)
Marketable Securities
A. Total Cost
B. Total Book Value
$0
C. List each
marketable security which has a book value over $5,000
and exceeds 5% of Line B.
Other Investments
D. Total Cost
$0
E. Total Book Value
$0
F. List each other
investment which has a book value over $5,000 and
exceeds 5% of Line E. Also, list each subsidiary
for which separate reports are attached.
G. Total of Lines B and E
(Total will be automatically entered in Item 26,
Column(B))
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 6 - FIXED
ASSETS
FILE NUMBER:
528-271
Description
(A)
Cost or Other Basis
(B)
Total Depreciation or
Amount Expensed
(C)
Book Value
(D)
Value
(E)
A. Land (give
location)
$0
$0
$0
B. Buildings
(give location)
$0
$0
$0
$0
C. Automobiles
and
Other Vehicles
$0
$0
$0
$0
D. Office
Furniture
and Equipment
$0
$0
$0
$0
E.
Other Fixed Assets
$0
$0
$0
$0
F. Totals of Lines A through E
(Column(D) Total will be automatically entered in Item
27, Column(B))
$0
$0
$0
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 7 - OTHER
ASSETS
FILE NUMBER:
528-271
Description
(A)
Book Value
(B)
Total
(Total will be automatically entered in Item 28, Column(B))
$1,833
Rent
$1,833
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 8 - ACCOUNTS
PAYABLE AGING SCHEDULE
FILE NUMBER:
528-271
Entity or Individual Name
(A)
Total Account
Payable
(B)
90-180 Days
Past Due
(C)
180+ Days Past
Due
(D)
Liquidated Account
Payable
(E)
Total for all itemized accounts payable
$0
$0
$0
$0
Total from all other accounts payable
$193
$0
$0
$0
Totals
(Total for Column(B) will be automatically entered in Item
30, Column(D))
$193
$0
$0
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 9 - LOANS
PAYABLE
FILE NUMBER:
528-271
Source of Loans Payable at Any
Time During the Reporting Period
(A)
Loans Owed at
Start of Period
(B)
Loans Obtained
During Period
(C)
Repayment
During Period
Cash
(D)(1)
Repayment
During Period
Other Than Cash
(D)(2)
Loans Owed at
End of Period
(E)
Total Loans Payable
$0
$0
$0
$0
$0
Totals will be automatically entered in...
Item 31
Column (C)
Item 44
Item 62
Item 69
with Explanation
Item 31
Column (D)
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 10 - OTHER
LIABILITIES
FILE NUMBER:
528-271
Description
(A)
Amount at End of Period
(B)
Total Other Liabilities
(Total will be automatically entered in Item 33, Column(D))
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 11 - ALL
OFFICERS AND DISBURSEMENTS TO OFFICERS
FILE NUMBER:
528-271
(A) Name
(B) Title
(C) Status
(D)
Gross Salary
Disbursements
(before any
deductions)
(E)
Allowances
Disbursed
(F)
Disbursements
for Official Business
(G)
Other
Disbursements not reported in
(D) through (F)
(H)
TOTAL
A
B
C
SCHLECHT
,
JONATHAN
R PRESIDENT C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
GONZALES
,
MIKE
VICE PRESIDENT C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
85
%
Schedule 16
Political Activities and Lobbying
5
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
YOURGULEZ
,
ANGELA
M RECORDING SEC N
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
GONZALEZ
,
RICKY
RECORDING SEC/ PCC CHAIR C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
GARCIA
,
JAMES
SECRETARY TREASURER N
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
GARSHA
,
MICHELE
PC DIVISION CHAIR C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
GRAYBILL
,
CINDY
TUSD DIVISION CHAIR C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
DURAN
,
JOHN
EL RIO DIVISION CHAIR C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
BIGGS
,
PATRICK
COT DIVISION CHAIR C
$0
$0
$0
$0
$0
I
Schedule 15
Representational Activities
90
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
10
%
A
B
C
CARTER
,
AMANDA
TRUSTEE N
$0
$0
$399
$0
$399
I
Schedule 15
Representational Activities
50
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
0
%
Schedule 19
Administration
50
%
Total Officer
Disbursements
$0
$0
$399
$0
$399
Less Deductions
Net
Disbursements
$399
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 12 -
DISBURSEMENTS TO EMPLOYEES
FILE NUMBER:
528-271
(A) Name
(B) Title
(C) Other Payer
(D)
Gross Salary
Disbursements
(before any
deductions)
(E)
Allowances Disbursed
(F)
Disbursements for Official Business
(G)
Other Disbursements not reported in
(D) through (F)
(H)
TOTAL
A
B
C
VALDEZ
,
MARY
D OFFICE MANGER NONE
$55,320
$2,640
$0
$0
$57,960
I
Schedule 15
Representational Activities
0
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
50
%
Schedule 19
Administration
50
%
A
B
C
CITLALCOATL
,
JESSICA
ORGANIZER NONE
$23,923
$1,870
$0
$0
$25,793
I
Schedule 15
Representational Activities
80
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
20
%
Schedule 19
Administration
0
%
A
B
C
BROCE
,
MARITZA
ORGANIZER NONE
$42,985
$2,640
$0
$0
$45,625
I
Schedule 15
Representational Activities
75
%
Schedule 16
Political Activities and Lobbying
0
%
Schedule 17
Contributions
0
%
Schedule 18
General Overhead
5
%
Schedule 19
Administration
20
%
TOTALS RECEIVED
BY EMPLOYEES MAKING $10,000 OR LESS
$0
I
Schedule 15
Representational Activities
Schedule 16
Political Activities and Lobbying
Schedule 17
Contributions
Schedule 18
General Overhead
Schedule 19
Administration
Total
Employee Disbursements
$122,228
$7,150
$0
$0
$129,378
Less
Deductions
Net Disbursements
$129,378
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 13 -
MEMBERSHIP STATUS
FILE NUMBER:
528-271
Category of Membership
(A)
Number
(B)
Voting Eligibility
(C)
Members
(Total of all lines above)
770
Agency Fee Payers*
Total Members/Fee Payers
770
*Agency Fee Payers are
not considered members of the labor organization.
FULL TIME MEMBERS
745
Yes
PART TIME MEMBERS
25
Yes
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
DETAILED SUMMARY PAGE
- SCHEDULES 14 THROUGH 19
FILE NUMBER:
528-271
SCHEDULE 14 OTHER RECEIPTS
1. Named Payer
Itemized Receipts
$0
2. Named Payer
Non-itemized Receipts
$0
3. All Other Receipts
$332
4. Total
Receipts
$332
SCHEDULE 17 CONTRIBUTIONS,
GIFTS & GRANTS
1. Named Payee
Itemized Disbursements
$0
2. Named Payee
Non-itemized Disbursements
$0
3. To Officers
$0
4. To Employees
$0
5. All Other
Disbursements
6. Total
Disbursements
$0
SCHEDULE 15 REPRESENTATIONAL
ACTIVITIES
1. Named Payee
Itemized Disbursements
$0
2. Named Payee
Non-itemized Disbursements
$0
3. To Officers
$200
4. To Employees
$54,853
5. All Other
Disbursements
6. Total
Disbursements
$55,053
SCHEDULE 18 GENERAL OVERHEAD
1. Named Payee
Itemized Disbursements
$22,159
2. Named Payee
Non-itemized Disbursements
$0
3. To Officers
$0
4. To Employees
$36,420
5. All Other
Disbursements
$43,189
6. Total
Disbursements
$101,768
SCHEDULE 16 POLITICAL
ACTIVITIES AND LOBBYING
1. Named Payee
Itemized Disbursements
$0
2. Named Payee
Non-itemized Disbursements
$0
3. To Officers
$0
4. To Employees
$0
5. All Other
Disbursements
6. Total
Disbursements
$0
SCHEDULE 19 UNION
ADMINISTRATION
1. Named Payee
Itemized Disbursements
$0
2. Named Payee
Non-itemized Disbursements
$0
3. To Officers
$200
4. To Employees
$38,105
5. All Other
Disbursements
$1,738
6. Total
Disbursements
$40,043
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 14 - OTHER
RECEIPTS
FILE NUMBER:
528-271
Name and Address
(A)
-1
Type or Classification
(B)
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
Total
Non-Itemized Transactions with this Payee/Payer
Total of All Transactions with this
Payee/Payer for This Schedule
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 15 -
REPRESENTATIONAL ACTIVITIES
FILE NUMBER:
528-271
Name and Address
(A)
-1
Type or Classification
(B)
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
Total
Non-Itemized Transactions with this Payee/Payer
Total of All Transactions with this
Payee/Payer for This Schedule
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 16 -
POLITICAL ACTIVITIES AND LOBBYING
FILE NUMBER
528-271
Name and Address
(A)
-1
Type or Classification
(B)
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
Total
Non-Itemized Transactions with this Payee/Payer
Total of All Transactions with this
Payee/Payer for This Schedule
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 17 -
CONTRIBUTIONS, GIFTS & GRANTS
FILE NUMBER:
528-271
Name and Address
(A)
-1
Type or Classification
(B)
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
Total
Non-Itemized Transactions with this Payee/Payer
Total of All Transactions with this
Payee/Payer for This Schedule
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 18 - GENERAL
OVERHEAD
FILE NUMBER:
528-271
Name and Address
(A)
AJO EVANS LLC
3819 S EVANS BLVD #305 Tucson AZ 85714
Type or Classification
(B)
occupancy
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
$22,159
Total
Non-Itemized Transactions with this Payee/Payer
$0
Total of All Transactions with this
Payee/Payer for This Schedule
$22,159
RENT
12/31/2020
$22,159
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 19 - UNION
ADMINISTRATION
FILE NUMBER:
528-271
Name and Address
(A)
-1
Type or Classification
(B)
Purpose
(C)
Date
(D)
Amount
(E)
Total
Itemized Transactions with this Payee/Payer
Total
Non-Itemized Transactions with this Payee/Payer
Total of All Transactions with this
Payee/Payer for This Schedule
$0
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
SCHEDULE 20 -
BENEFITS
FILE NUMBER:
528-271
Description
(A)
To Whom Paid
(B)
Amount
(C)
Total of all
lines above (Total will be automatically entered in Item
55.)
$19,149
HEALTH INSURANCE
HUMANA
$13,516
DENTAL INSURANCE
DELTA DENTAL
$233
RETIREMENT
ADP DIRECT PAYMENT
$5,400
Form LM-2 (Revised 2010); (Tech. Rev. 2/2013)
69. ADDITIONAL
INFORMATION SUMMARY
FILE NUMBER:
528-271
Item 70 Title: The president is on administrative leave pending final results of AFSCME Audit Departments findings
Question 13: Based on a preliminary audit report completed by the Internation Audit Department of AFSCME, there are various expenses that are potentially non-member related and could potential require repayment by the card holder.
Cash Reconciliation:The Local 449 had 2 audits during 2020. The independent audit with Tucson Accounting found that there were several transactions during 2020 that affected prior period transactions. This would have impacted the cash roll forward from prior periods.
The AFSCME International Audit Department's finding are pending finalization.
Statement A,
Accounts Receivable Begin Total: This amount matches last years filed Account Receivable
Statement A,
Cash Begin Total: This matches the ending cash balance in the prior year's filing