Lessons to learn from BASSA
BASSA says that it is the biggest branch.
I can see that if a Branch or Lodge or Chapel has less than a hundred members, then it is tough work on the shop stewards - and certainly would be inappropriate for the "parent" Union to impose bureaucratic systems like auditing of accounts._ But size changes relationships and opportunities._ Relationships are easy to talk about._ Opportunities are something to privately think about.
It seems to me that 100 members is a threshold and at some point slightly above that, the parent Union should require that accounts are published every year (say within 3 months after the year end).
At a higher threshold - somewhere between 500 and a 1000 members - the Union should require that the accounts be annually audited, published and there should also be a facility for questions and answers and these questions and answers should be available as information to all those members of that Branch (and the timescale should be defined by the parent Union in the form of rules that apply to all branches without exception).
If there is someone in either Unite or any other Union reading this, then I say thank you for reading this, and I respectfully suggest that what I am advocating can only be to the advantage of the Union movement.