Mapping Labour Unions in Pakistan Funds All CBAs are entitled to a“check-in” facility by the employer whereby the employer deducts the union membership fee from the employees’ wages and transfers to the union. The fee amount is outlined in the union’s constitution. The constitution also includes other modalities of fundraising for instance external donations, financial assistance from federations, or international grants. Unions that are Collective Bargaining Agents also access support from the management. The management extends payments to organise events and mark auspicious days such as Eid and Holi. In terms of expenses, in interviews, unions and federations pointed to office rent, utilities, staff salaries, equipment, travel for inter and intra city meetings, protests and demonstrations, as key regular expenditures. They also marked litigations as term time-consuming and cost-intensive component as the lawyer fees are usually on a higher side. Apart from affiliate membership, federations and unions also shared they depended on donations, even personal contributions, by members as a source of funding. Major events are also organised with support from international affiliates. At least one federation(that of the municipality) also outlined taking support from the government. Financial Accountability Mechanisms According to IRA(Clause 15 and 16, in case of IRA 2012), trade unions are required to maintain an account book showing receipts and expenditures. The returns are to be filed annually with the registrar on a prescribed date. The registrar audits the returns and issues a certificate of acceptance. Any violations are dealt with by filing a complaint before the NIRC for the initiation of the cancellation proceedings of the unions. In their interviews, TUs stated the following: 1. All TUs and federations interviewed stated they follow an annual filing of returns and audits as per Industrial Relations Act. 2. For financial accountability purpose, a Clause is added in the safe custody of finance section of the constitution which says that any member at any time can check the financial statements of the union. 3. Another way is that before or during the General Body meeting the 22