Article 373 Federal Labor Law

The board of the labor unions, under the terms established by their bylaws, must render to the assembly at least every six months a complete and detailed account of the administration of the union patrimony. The rendering of accounts shall include the status of the income from union dues and other assets, as well as their destination, and a record of said assembly must be drawn up.

The record of the assembly at which the account of the administration of the union patrimony is rendered must be delivered within the following ten days to the Federal Center for Conciliation and Labor Registration for its deposit and registration in the union registration file; this obligation may be fulfilled by electronic means.

The foregoing information must be delivered in writing to each member of the labor union in complete form, leaving evidence of its receipt.

The obligations referred to in the preceding paragraphs are not dispensable.

At all times any employee shall have the right to request information from the board or from the Registration Authority (Autoridad Registral), about the administration of the patrimony of the labor union.

In the event that the employees have not received the information about the administration of the union patrimony, or deem that irregularities exist in the management of the union funds, they may resort to the internal bodies and procedures provided in the bylaws, under the terms of Article 371, section XIII, of this Law. If the existence of the aforementioned irregularities is proven, whoever or those who are found responsible for them shall be sanctioned, following the conduct of the investigation and resolution procedure established in the bylaws; if the latter do not provide effective sanctions proportional to the seriousness of the conducts or omissions incurred, those responsible may be sanctioned by the competent union organs with the suspension or removal from their position, according to the seriousness of the irregularity committed, without prejudice to the exercise of the other legal actions that may correspond.

Irrespective of the foregoing, if the corresponding information or clarifications are not provided, the employees may process before the corresponding Court the fulfillment of said obligations.

The employee may also resort to the Registration Authority to report the aforementioned omission so that said authority requires the labor union to deliver the complete information of the administration of the union patrimony, warning the general and finance secretaries or their counterparts under the terms of Article 731 of this Law.

The exercise of the actions referred to in the preceding paragraphs shall under no circumstance imply the loss of union rights, nor shall it be cause for the expulsion or separation of the nonconforming employee.