HERE ARE THE ACCOUNTING OBLIGATIONS OF THE SOCIAL AND ECONOMIC COMMITTEES.A social and economic committee aims to represent the staff. He has a role with the employer in all decisions affecting the lives of employees. A CSE must maintain transparency in all its actions, in particular its accounts. What are the accounting obligations of CSEs? Here are the key things to remember!
Accounting for small CSEs
The accounting obligations of the social and economic committees depend on their size. For a CSE whose total resources are substantially equal to €153,000, this is simple accounting. It is therefore not necessary to call on an expert to manage the accounts of the CSEs.
According to article L.2315-65 of the labor code, it will be a question of considering only the entries and exits of the CSE. As an obligation, he must have a book in which he makes a chronological mention of the assets and liabilities realized. He must think about establishing a summary statement in order to present his future commitments and the updated data concerning his assets. These are actions that the finance department can carry out without external intervention. It is therefore not necessary to define a special budget for this.
CSE means accounting
In this case, it is also a simplified accounting. If the sum between operation and social works must exceed €153,000, other conditions are still added. Indeed, at the date of the end of a financial year, this amount must be governed by three thresholds:
- the provision of at least 50 employees working continuously within the company
- a balance sheet total of €1.55 million and
- resources amounting to €3.10 million.
In terms of accounting obligations, the CSE that belongs to this category can only record credits and due, provided that it does so at the end of the financial year. If the CSE opts for this simplified account presentation, it must be done according to the rules of the accounting standards authority. In this case, he must make an account presentation to a chartered accountant whose fees he must pay.
The accounting of large CSEs
For a large CSE, it is a question of presenting a complete and advanced accounting. According to Article L.123-12 of the Commercial Code, this commitment accounting for receivables and payables must be done without simplification. It must consist of:
- income statement
- a balance sheet and
- an annex.
To give more transparency in the results, they must choose an auditor with a substitute. The latter have the mission of examining the accounts and denouncing any abuse. For greater impartiality, they must not be appointed from among the members of the company.
A large-scale CSE must have a market commission which must present an activity report and a management report. Composed of specialists, the commission presents a purchase budget and chooses suppliers. Since this is advanced accounting, it is necessary to hire an accountant. The CSE is responsible for paying the fees of the latter.
The accounting obligations of the social and economic committees make it possible to trace the financial transactions carried out by them during the year. They are essential for supporting future social works that will be initiated by the CSE.
