[Code of Federal Regulations]
[Title 29, Volume 2]
[Revised as of July 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR403.1]

[Page 144]
 
                             TITLE 29--LABOR
 
  CHAPTER IV--OFFICE OF LABOR-MANAGEMENT STANDARDS, DEPARTMENT OF LABOR
 
PART 403_LABOR ORGANIZATION ANNUAL FINANCIAL REPORTS--Table of Contents
 
Sec. 403.1  Fiscal year for reports required by this part.




Sec.
403.1 Fiscal year for reports required by this part.
403.2 Annual financial report.
403.3 Form of annual financial report--detailed report.
403.4 Simplified annual reports for smaller labor organizations.
403.5 Terminal financial report.
403.6 Personal responsibility of signatories of reports.
403.7 Maintenance and retention of records.
403.8 Dissemination and verification of reports.
403.9 Attorney-client communications exempted.
403.10 Publication of reports required by this part.
403.11 OMB control number.

    Authority: Secs. 202, 207, 208, 73 Stat. 525, 529 (29 U.S.C. 432, 
437, 438); Secretary's Order No. 4-2001, 66 FR 29656, May 31, 2001.

    Source: 28 FR 14383, Dec. 27, 1963, unless otherwise noted.


    (a) As used in this part, unless otherwise defined, the term fiscal 
year means the calendar year or other period of 12 consecutive calendar 
months, on the basis of which financial accounts are kept by a labor 
organization reporting under this part. Where a labor organization 
designates a new fiscal year period prior to the expiration of a 
previously established fiscal year period, the resultant period of less 
than 12 consecutive calendar months, and thereafter the newly 
established fiscal year, shall in that order each constitute a fiscal 
year for purposes of the report required to be filed by section 201(b) 
of the Act, and of the regulations in this part.
    (b) A labor organization which is subject to section 201(b) of the 
Act for only a portion of its fiscal year because the labor organization 
first becomes subject to the Act during such fiscal year, may consider 
such portion as the entire fiscal year in making its report under this 
part.

[28 FR 14383, Dec. 27, 1963, as amended at 42 FR 59070, Nov. 15, 1977]