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

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) Consultancy activities and economic missions: fees of experts paid by the committee, remuneration of committee employees, travel costs, documentation costs;

b) Expenditure on economic training for elected representatives: training, transport and accommodation costs;

c) Expenditure on communication with company employees;

d) Other operating costs;

e) Any amount paid to the central social and economic committee.

3° Use of resources linked to social and cultural activities:

a) The description and location of these activities, distinguishing, where applicable, between those managed directly by the committee, those in whose management it participates, and those whose management it has delegated; in the latter two cases, the amount delegated by the committee and the service provider used are specified;

b) Analysis of the variances between the forecast budget and the actual budget;

c) Data relating to the various services offered as part of the activities and their beneficiaries;

4° Description and valuation of the assets;

5° Current commitments and significant transactions.

II - For the social and economic committees covered by L. 2315-65, the report includes the information set out in 1°, 2° and c of 3° of I. The report also contains:

1° A simplified summary statement of its resources and expenditure, including the information set out in a model drawn up by the French Accounting Standards Authority (Autorité des normes comptables);

2° A simplified summary statement of its assets and liabilities, as defined by a regulation of the French Accounting Standards Authority (Autorité des normes comptables).

3° Information relating to significant transactions carried out.