Part Five: Employment

The bodies listed in Article D. 5427-4 are subject to audits by the Inspectorate General of Finances and by the accountants of the Directorate General of Public Finances. The latter will close the fund, ensure that the entries are in order and that article D. 5427-10 and the decree provided for in article L. 5427-10 have been correctly applied.

At the end of each financial year, the organisations listed in article D. 5427-4 draw up an operating account, a profit and loss account and a balance sheet. After approval of these documents by the Board of Directors, a copy is sent to the departmental or, where applicable, regional director of public finance responsible for audits and to the budget controller provided for in article D. 5427-11.

Supporting documents for income and expenditure must be kept for at least five years after the end of the financial year and must be produced whenever required.

At the end of each month and each year, Unédic draws up a statement showing, for each of the bodies listed in article D. 5427-4, statistical and financial information enabling their operation to be monitored.

The funds available to Assédic are paid to Unédic, which manages them in accordance with the conditions laid down by the decree provided for in Article L. 5427-10.

A budget controller shall exercise control over the bodies provided for in Article D. 5427-4 in accordance with the terms and conditions set out in Decree no. 55-763 of 26 May 1955.

A decree issued on the report of the Minister of Finance determines the amount and terms of payments to be made by audited bodies to cover the costs incurred in carrying out the audit.

The Minister for Employment shall receive the statements provided for in Article D. 5427-9. It shall also be sent the deliberations of the general circulars concerning the application of the agreement and its annexes.

The deliberations of the joint committee set up by article 2 of the agreement of 31 December 1958 and relating to the scope of application of the approved agreement are subject to the approval of the minister responsible for employment.In the absence of an express decision within three weeks of the deliberation being lodged with the services of the ministry responsible for employment, it is deemed to have been approved.

The central and external services of the Délégation générale à l’emploi et à la formation professionnelle are authorised to check with the bodies listed in article D. 5427-4 that the legal provisions mentioned in articles L. 5422-21 and L. 5422-22 are respected.