Subsection 9: Drawing up and auditing the accounts of the social and economic committee

The thresholds mentioned in II of article L. 2315-64 allowing the social and economic committee to adopt a simplified presentation of its accounts and to record its receivables and payables only at the close of the financial year are set: 1° At fifty for the number of employees at the close of a financial year; 2° At the amount provided for in 2° of article R. 612-1 of the Commercial…

For the assessment of the threshold mentioned in 2° of article D. 2315-33, the annual resources are equal to the total of: 1° The amount of the operating grant provided for in article L. 2315-61 ; 2° The amount of the resources mentioned in article R. 2312-50, with the exception of proceeds from the sale of real estate for the income mentioned in 8° of the said article; 3° After…

The threshold of annual resources enabling the social and economic committee to discharge its accounting obligations in accordance with the procedures defined in article L. 2315-65 is that set out inarticle D. 612-5 of the French Commercial Code.

For the purposes of assessing the threshold referred to in Article D. 2315-35, annual resources are equal to the total of: 1° The amount of the operating grant provided for in Article L. 2315-61 ; 2° The amount of the resources referred to in Article R. 2312-50, with the exception of proceeds from the sale of real estate for the income referred to in 8° of the said Article; 3°…

The annual accounts or the documents referred to in Article L. 2315-65 are approved within six months of the end of the financial year. This period may be extended at the request of the social and economic committee by order of the president of the judicial court ruling on a petition.

I.-For social and economic committees governed by Article L. 2315-64, the report referred to in Article L. 2315-69 , which provides information for analysing the accounts, includes information relating to: 1° Organisation of the committee: number of legal or contractual seats, number of elected representatives and, where applicable, number of committee employees, number and nature of committee committees, organisation chart of committee departments; 2° Use of the operating subsidy: a)…

The outgoing members of the social and economic committee report to the new committee on their management, including the committee’s economic responsibilities and social and cultural activities. They provide the new members with all documents relating to the administration and activities of the committee.

The thresholds for consolidation, certification and the involvement of a chartered accountant provided for respectively in Articles L. 2315-67, L. 2315-73 and L. 2315-76 are as follows: THRESHOLDS Number of employees Annual resources defined in article D. 2315-33 Balance sheet total Consolidation of accounts 50 Amount provided for in 2° of Article R. 612-1 of the French Commercial Code Amount provided for in 3° of article R. 612-1 of the…

The information provided for in the first paragraph of Article L. 2315-74 concerns any fact likely to jeopardise the continued operation of the social and economic committee that the statutory auditor identifies when examining the documents provided to him or any fact of which he becomes aware in the course of his work. This information shall be sent without delay to the secretary and chairman of the social and economic…

The secretary of the social and economic committee shall reply by any means that provides a definite date of receipt within thirty days of receiving the information referred to in article R. 2315-41. He shall give an analysis of the situation and specify any measures envisaged.