statements from two of Bermuda's unions this week.

And two of the unions involved say they have definitely handed in their finances, some months ago.

The Bermuda Industrial Union, the Hotel Empoyers of Bermuda and the Fire Service Association, should have submitted their accounts by June.

If unions do not make their financial statments available for public scrutiny they are breaking the law and could face penalties.

The BIU announced on Wednesday that their account was now with the Registry General. It should have been sent on time, but for some reason it had been forgotten, officials said. The union has been praised in the past for their promptness.

But HEB executive officer Mr. John Harvey and Fire Services Association President, Mr. Randolph Lowe, claim that their financial records for 1991 were sent in to the Government office before the June deadline.

Mr. Harvey said: "We are now trying to get confirmation. We have done what is necessary and we are up to date. We have called the office.'' Fire Service Association President Mr. Randolph Lowe said: " We dealt with this in February. It is a requirement by law. We just fill in the forms and give it to our accountant.'' Registrar General, Mrs. Marlene Christopher said that it was not unusual for her officers to have to send reminder letters to certain unions.

But she refused to discuss any penalties which may be imposed on unions which fail to make their finances public, because it was premature to talk about taking that kind of action.