the same criticism is made.

The union, primarily funded by its members, takes in several million dollars in membership fees. Around $1 million is then paid out to the union's permanent staff in salaries and benefits.

In fairness to the union, the accounts make better reading now than they did some years ago. This year, the union recorded a solid surplus which is good news. The union -- Bermuda's largest and most influential -- must be financially strong in order to meet its members' needs in lean years.

And two of the BIU's businesses -- the Liberty Theatre and the BIU Gas Station -- recorded profits this year which should also benefit the membership. This is an example of "the workers'' having a greater stake in the Bermuda economy by being owners of tangible, successful enterprises.

The surpluses which the union is recording are important; they should also help to pay off the union's headquarters and it is to be hoped that they are signs that the union is improving its own internal management.

Against that, the union's primary expense -- salaries for permanent staff -- appear to be high, while the benefits paid out to members who fall ill, retire or lose work remain low.

When slightly more than $35,000 is paid out to members seeking assistance at the same time that almost $1 million is paid out to BIU officers in wages and salaries, some criticism is inevitable.

BIU president Derrick Burgess has stated that money has to be held back in case high numbers of members need help, and to some extent he is correct. The union needs to put money away in the good years when the economy is expanding to tide it and its members over in the lean ones.

But if members are having to sacrifice or are turned down for assistance, then the management of the union should be finding ways to cut expenses as well.

There are union members who have worked for their whole lives to make the BIU strong. Now they may be weak, or indisposed and the union owes it to them to give something back.