It remains to know how far it will be applied

Measurement has gone somewhat unnoticed at the time of the adoption of the reform of Union representativeness and yet. In the revolution that is underway, trade unions of employees as the employers will have to establish annual accounts, but they will also have to publish it. The device will be the subject of a decree in the fall, at the same time as those on the certification of their accounts. It looks heavy since it resumed the accounting recommendations developed by a working group with the social partners in the national Council of the accounts which should validate them September 3. The Minister of labour, Xavier Darcos, aims to publish all these texts regulatory late September - early October.

It is for the larger structures that change will be the most radical advertising also. Beyond 230,000 euros of resources (see box), threshold selected for the duty of certification of the accounts, any employer or trade union organization shall publish its accounts on the site of the "Official Journal". Therefore, they should be accessible to any citizen with a single click, such as those of associations receiving more than 153.000 euros of subsidies. All the federations of the CGT and the CFDT will be affected, as much of their intermediate levels: more than 50 of departmental unions of the CGT and the main territorial unions the CFDT, chemistry and Metallurgy in particular, exceed the threshold. The impact is naturally more limited in the smaller unions but remains important. At the CFTC, the majority of fourteen federations will be concerned. FO indicates that this will also be the case of "all" of its large federations.

Three steps

Probably between 23,000 euros (corresponding to resources on average by 100 members employees) and 230,000 euros, the publication requirement should also apply, but to take cognizance of the State of the finances of a Union of employees or employers organization, need to go there where its statutes were deposited (in City Hall, if it is an act of 1884; Prefecture organization)(, if it is an association). Smaller structures (below 23,000 euros or perhaps 15,000 euros) will be able simply to file their accounts with the departmental Directorate of labour. This mechanism will aim to avoid that the transparency of accounts leads to in fact disclose the identity of the members.

Caused by the scandal of the accounts of the UIMM two years ago, this current revolution is major, after decades of total opacity. It will not happen overnight. The Act provides that it leads to transparency in three steps. Confederations and federations will have to fold there next year and will broadcast their 2010 accounts the following year. Regional and departmental unions will join in 2011, and then the system will be widespread. It will be more demanding than that in force for associations, since the publication requirement will affect all structures regardless of their size. It remains to know how far it will be applied. It is clear that on this point, the pressure will be much greater for the unions of employees and employers. The transparency of the accounts is the third criterion to meet in order to be a representative trade union and therefore negotiate and sign agreements, according to the article won the Act of August 20, 2008. The sanction of the non-sincérité of Auditors or their publication will therefore go without saying. Nothing of the sort on the employers organisations since, for the time being, the record of their representativeness was returned to more later.

Find the two draft decree concerning the validation of the accounts of the unions by a Commissioner of accounts on