Article L6362-4 of the French Labour Code
Employers shall present the documents and evidence justifying the objectives and implementation of the actions mentioned in article L. 6313-1, as well as the resources used for this purpose, when these actions are financed by the State, local authorities, the Caisse des dépôts et consignations, Pôle emploi or skills operators. Failing this, these actions are deemed not to have been carried out and give rise to reimbursement from the body…