Paragraph 6: Control and accounting

Skills operators draw up annual accounts in accordance with the accounting principles and methods defined in the French Commercial Code.

Skills operators are required to draw up annual accounts in accordance with the procedures defined by a regulation of the French Accounting Standards Authority (Autorité des normes comptables).

In order to audit the accounts, the skills operators appoint at least one auditor and one alternate.

The resources of the skills operators are kept in cash, either deposited at sight or invested for the short term. Interest earned on sums deposited or placed in short-term accounts has the same status as the sums from which it is earned. It is subject to the same conditions of use and the same control procedure.

Skills operators and training insurance funds for non-salaried workers are subject to economic and financial control by the State under the conditions laid down by the aforementioned decree no. 55-733 of 26 May 1955.

The expenses relating to the training provided for in Article L. 2315-18 that the skills operators may cover under the financial section mentioned in 2° of Article L. 6332-3 are as follows: 1° Pedagogical costs; 2° Remuneration and statutory and collectively agreed social security contributions for employees undergoing training, up to the hourly cost of the interprofessional minimum growth wage per hour of training; 3° Ancillary transport, catering and accommodation…