Subsection 3: Economic and financial provisions

Pôle emploi’s accounts are certified by two statutory auditors.

Pôle emploi is subject to economic and financial control by the State under the conditions set out in Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management. Pôle emploi is subject to audit by the Cour des Comptes.

Expenditure and revenue transactions in the first two sections of the Pôle emploi budget are presented in third-party accounts. The agreements relating to the mandates entrusted to Pôle emploi define the provisions ensuring the neutrality of the operations for the budget and the cash position of Pôle emploi. A resolution of the Board of Directors specifies the methods for presenting the budget. Pôle emploi keeps analytical accounts, the principles of…

The internal rules governing contracts and purchasing specify in particular the contracts for which the Regional Directors have contracting authority.

Pôle emploi is not subject to Chapter II of Title II of Book I of the regulatory part of the Code du Domaine de l’Etat and to the provisions of Decree No. 86-455 of 14 March 1986 relating to the abolition of property transaction and architecture commissions and the procedures for consulting the Estates Department. Proposals to sell, contribute or create a security interest in a work or plot of…