General Union of Palestinian Teachers

- General Union of Palestinian Teachers, an institution affiliated with the Palestine Liberation Organization (PLO), was established in 1969, and the union was formed based on a decision by the late President Yasser Arafat..The union aims to develop a spirit of cooperation, deepen trade-union and national awareness among teachers, provide job opportunities for them, improve their living and professional conditions, in addition to strengthening the Palestinian curriculum and working to develop it.

· The State Audit and Administrative Control Bureau (SAACB) conducted financial audits of the General Union of Palestinian Teachers for the years 2016-2018, and the Bureau reached the following most important observations, which, through their wording, indicate the bleakness of the union's financial situation and shortcomings in achieving its objectives with transparency, to the extent that the first external audit report to which the union was subjected...since its establishment, was in 2018. As for the dozens of previous years...it appears that they were on (الجهجهون)...!!. It is inconceivable that this would be acceptable.... At the same time, union branches destroy all documentary support for financial transactions such as receipt or disbursement vouchers..!. , while tens of thousands of teachers belong to this union and have their subscription payments, and there are multiple branches of the union, but they are not subject to supervision or follow-up by the union's General Secretariat, whose annual meetings are counted on one hand....! as stated in the Bureau's report.., this is a painful situation, and it shows indifference, and the matter was simply, to establish a general union ..like this..! Below I quote some of the texts of the Bureau's report, although this publication is large, it deserves to be read by every Palestinian:

- The union, and all its reference bodies, failed to exercise their competencies in monitoring and supervising the union's work and directing its activities, especially the work of the branches.

- The absence of the role of the union's Central Council, and its inability to perform its role in governance and in supervising the work of the General Secretariat.

- There is a large gap between the union's General Secretariat and its affiliated branches, where there are no control and audit mechanisms for the financial operations in the branches...especially receipt operations and disbursement items.!!

- The General Secretariat did not hold branch conferences during the years 201-2017, contrary to Article 22A of the Statute which states "The branch conference shall convene at least once every year"

- The General Secretariat consisted of only 21 members during the period between 13-6-2016 and 23-8-2019, contrary to Article 25 which states "The General Secretariat of the union shall consist of 23 members".

- The General Secretariat did not hold its meetings on a weekly basis, contrary to Article 54 which states "The General Secretariat shall meet at least once every week", where it was found that the General Secretariat met during the years 2016-2018...... 20 meetings out of an expected 144 meetings.!

- The General Secretariat did not issue any decisions concerning financial disbursement for the union and its various branches, for fuel, travel allowances, travel expenses, mobile phone expenses, work assignments or any other expenses..!

· Financial organization in the union

- The union does not have a computerized accounting system, nor a clear, controlled documentary cycle and forms, and the union did not present its financial statements for external audit on an annual basis, as it was found that the first report issued by an external auditor was in 2018, covering the financial period from 14-3-2016 to 10-7-2018, and before this date there are no audited financial statements.!

- The union did not obligate its branches to prepare their own financial statements, and the union's financial statements do not include the financial operations of the branches, and there were no periodic financial reports directed to the union by the branches to ensure the guidance of branch activities and oversight of their financial operations

- All receipt and disbursement supporting documents were destroyed by all the union's branches, contrary to Article 95...of the union's Internal Regulations adopted in 2013...!

- The financial statements prepared concerning the union's activities for the financial period 14-3-2016 to 10-7-2018 do not include the financial data of the branches, and they were not based on supporting records and financial data from the branches that would demonstrate the accuracy and correctness of the monetary listings.

- The available confirmations regarding the accuracy of opening balances of receivables and payables, and the union's assets, are not sufficient, due to the union preparing audited financial statements for the first time in 2018..!!

- The necessary confirmations regarding the accuracy of disbursement and receipt operations and the completeness of revenues collected from the branches are not sufficient because the union's branches do not prepare financial statements annually, and there are no audited financial statements for all branches...and supporting documentary evidence reinforcing them is not available (branch expenses and central expenses from the National Fund).

- The union did not recognize in its financial statements the receivables due from teachers affiliated with the union who have not paid their financial obligations, amounting to 573,510 shekels.

- The union did not disclose the value of the union branch loan in its accounting records, nor did the union disclose all accounts related to the mentioned loan, and its balance at the end of the period, in the financial statements under audit.!!

- Unrecognized revenues in the financial statements amounted to 312,837 shekels, which are bank transfers received from various branches and from the National Fund.!

· Bank accounts :

- The union's actual bank account balance does not match its balance in the financial statements, where the account balance disclosed in the financial statements was 10,618 shekels (Bank of Palestine), while the bank statement showed the account balance as 22,527 shekels, as of 10-7-2018.

- The union's financial statements did not disclose its bank accounts held at the Arab Bank..where the Arab Bank is the bank accredited to the Palestine Liberation Organization (PLO), in which petty cash allocations and some donations and assistance granted by the Organization in favor of the Teachers' Union are transferred..!

- The union's financial statements did not disclose its bank accounts held at Bank of Palestine related to the union's branches.!

- Bank reconciliations are not performed at the end of each month.

- The union does not have a detailed and comprehensive database of affiliated and non-affiliated members.

- The number of teachers affiliated with the union, according to the statement of the (General Secretary of the union)..!, is approximately 36,000 affiliates ..only, paid and unpaid for membership, out of 40,079 and representing 73%...of the total Palestinian governmental teachers... The percentage of payers out of the total affiliates reached 47%.!

- Date: 22-9-2021