How should the time of a part-time officer be allocated?
A. This is a judgment call. Generally, as is the case with any officer, the allocation should be based on the work the officer does as part of his or her official duties-not for any volunteer work the officer may perform unrelated to the official duties. Q. Wages for a local union’s officers are paid by a district council and the local then reimburses the district council for the wages and associated benefits. How should this be reported by the local and district council? A. The local should report the amount that it reimburses the district council for officers’ wages in Schedule 11 of the Form LM-2 by each officer’s name with an explanation in Item 69 (Additional Information) that the wages are paid by reimbursing the district council. The amount that the local reimburses the district council for benefits should be included in Schedule 20 (Benefits). The district council should report its disbursements to the local officers in Schedule 18 (General Overhead) with a notation in the purp
