Paragraph 3: Resources and expenditure

The cost of running the inter-company social and cultural activities committee is borne by the companies in proportion to the number of employees they employ.

The resources of the inter-company social and cultural activities committee are made up, under the conditions provided for in Article L. 2312-78, of the sums paid by the social and economic committees for the operation of the social and cultural activities for which they are responsible.

Sub-paragraph 5 of paragraph 3 of sub-section 6 and sub-section 9 of section 3 of chapter V of title II of book III of the second part are applicable to the inter-company social and cultural activities committee, under the conditions provided for in articles R. 2312-53 to R. 2312-54.

For the assessment of the thresholds mentioned in article L. 2315-37 and in sub-section 9 of section 3 of chapter V of title I of book III of the second part of the present code, all the resources received in respect of a given year by the inter-company social and cultural activities committee are taken into account, including the resources provided for in articles R. 2312-53 and R. 2312-54.

The following costs are borne by the inter-company social and cultural activities committee out of the sums paid to it for its operation: 1° The cost of certification of the annual accounts provided for in article L. 2315-73; 2° The cost of the presentation of the accounts by the chartered accountant as provided for in article L. 2315-76.

The content of the report presenting qualitative information on the social and cultural activities of the inter-company social and cultural activities committee and on its financial management complies with the regulatory provisions adopted for the application of the third paragraph of article L. 2315-69, with the exception of any obligation relating to the use of the operating subsidy that the employer pays to the social and economic committee pursuant to…