BEC management expenses: $398,000 HEB spending on salaries: $80,000 Management costs and staff salaries figure highly in the spending of Bermuda's employer and worker associations.

Current accounts for the several groups show a high proportion of members' subscriptions and other income are spent on wages and other administration costs.

At the same time little appears to have been paid out as benefits to members.

The review, undertaken by The Royal Gazette , comes just weeks after Bermuda's biggest union, the Bermuda Industrial Union, posted a profit of $446,000.

The union accrued $2,685,000 in total income, but spent $2,239,000 -- of which $1,868,298 was spent on salaries and other management costs.

The Bermuda Public Services Association, which looks after the Island's white collar professionals, made a profit of $74,060 in the year up to October 31, 1997 on an income of $959,926.

Its expenses came to $885,866, with $563,403 being paid out as salaries and benefits to BPSA staff. The rest of the money was spent on entertainment, administration costs, a convention, members club expenses, scholarships and other ancillary expenses.

A dispute or other demand on BPSA funds could have hit the $74,000 surplus hard, but a balance from the previous year of $1.5 million ensured the organisation had cash to fall back on.

The accounts were the latest available. A spokesman for the Registrar General's Office said they were awaiting overdue 1998 statements from the BPSA and also from the Hotel Employers of Bermuda.

Management expenses of the Bermuda Employers Council, in the year up to July 31, 1998, fall just short of $398,000 -- as opposed to the $337,400 from members subscriptions. But other contributions ensured a total income of $457,601. Salaries of the executive director, marketing director, office manager and administrator top $207,000.

A carry over fund of $145,988 from the previous year ensured there was a surplus of $206,046.

Figures from the Hotel Employers of Bermuda show an income in the year up until June 1997 of $115,011, with expenses totalling $114,873.

The resulting profit of $138 reduces previous year losses of $2,208 to $2,070.

Of that expenditure, close to $80,000 went on salaries, with the remainder on legal expenses ($22,732) and other management costs ($13,059).

The 307-member Electricity Supplies Trade Union has built up a balance of $532,559, as of February 28 this year.

Income from membership dues and interest brought in $103,880 and expenses just topped $61,000 -- increasing the previous reserve of $489,852 by $42,707. The expenses were split between annual fees, donations, insurance, scholarships, union functions and other administration costs.