The Sheffield Star reports that a regional Unison officer investigated the books of the 8,000-strong branch following the discovery of evidence that union rules may have been broken.
Regional secretary Cliff Williams said: 'A number of officers in the suspended branch face disciplinary charges. The individuals concerned know that, but charges have not yet been laid. Our inquiry is continuing.'
External auditors have been consulted and police action has not been ruled out, said Mr Williams. The branch was suspended last month after allegations that a group of members had taken control and had diverted union funds for political ends.
'The issue will be discussed at a fringe meeting and 53 branches are supporting an emergency motion to lift the suspension,' said Andy D'Agorne, suspended branch chairman.
The Sheffield branch has accused regional officials or ignoring the day-to-day work of the union in dealing with management - a claim denied by Mr Williams.