{"id":22535,"date":"2023-10-20T11:28:35","date_gmt":"2023-10-20T11:28:35","guid":{"rendered":"http:\/\/localhost:8080\/?p=22535"},"modified":"2023-10-20T11:28:35","modified_gmt":"2023-10-20T11:28:35","slug":"presentation-des-comptes-2022-du-cse-par-le-le-cabinet-comptable-kpmg","status":"publish","type":"post","link":"https:\/\/dev.cfecgc-orange.app\/index.php\/2023\/10\/20\/presentation-des-comptes-2022-du-cse-par-le-le-cabinet-comptable-kpmg\/","title":{"rendered":"Pr\u00e9sentation des comptes 2022 du CSE par le cabinet comptable KPMG."},"content":{"rendered":"<p><strong>Un bilan qualifi\u00e9 de \u00ab&nbsp;sain&nbsp;\u00bb selon le cabinet d\u2019expert-comptable :<\/strong><\/p>\n<p>KPMG a dress\u00e9 une situation d\u00e9taill\u00e9e des comptes du CSEE.<\/p>\n<p><strong>Les chiffres cl\u00e9s de 2022 par poste :<\/strong><\/p>\n<ul>\n<li><strong>Les produits <\/strong><\/li>\n<li>Subventions ASC+AEP&nbsp;: 1 095 942\u20ac en l\u00e9g\u00e8re progression vs N-1<\/li>\n<li>Participations des salari\u00e9s&nbsp;: 10&nbsp;671\u20ac en nette progression vs N-1 (2&nbsp;392\u20ac) ann\u00e9e post-covid avec moins de manifestations en faveur des salari\u00e9s. La situation est redevenue nominale en 2022<\/li>\n<li>Transfert de charges et autres&nbsp;: 13&nbsp;270 \u20ac en 22 vs 5 560\u20ac en 21<\/li>\n<li><strong>Les principales charges ASC<\/strong>: 1&nbsp;032&nbsp;356 \u20ac en 2022 dont<\/li>\n<li>Ch\u00e8ques vacances&nbsp;: 453&nbsp;635\u20ac<\/li>\n<li>Remboursement vacances sur facture&nbsp;: 180&nbsp;944\u20ac<\/li>\n<li>Cadeau fin d\u2019ann\u00e9e&nbsp;: 127&nbsp;628\u20ac<\/li>\n<\/ul>\n<p>Ces 3 postes ci-dessus repr\u00e9sentent 74% des charges ASC.<\/p>\n<p>Les 26 % restant concernent la f\u00eate des parents (50&nbsp;901\u20ac)&nbsp;; le No\u00ebl des enfants (48 587\u20ac)&nbsp;; la soir\u00e9e de fin d\u2019ann\u00e9e (40&nbsp;028\u20ac) et divers (billetteries cin\u00e9ma, charges de personnel (notamment d\u00e9placement \u00e0 Mayotte), association de retrait\u00e9s, rentr\u00e9e scolaire, solidarit\u00e9, CESU pour un total de 80&nbsp;575\u20ac.<\/p>\n<ul>\n<li><strong>Les charges AEP (fonctionnement du CSEE)&nbsp;:<\/strong><\/li>\n<\/ul>\n<p>Ces charges s\u2019\u00e9l\u00e8vent \u00e0 93&nbsp;834\u20ac en 2022. Sans surprise, ce sont les charges de personnel (45&nbsp;632\u20ac) qui arrivent en t\u00eate (soit 49%), les salaires des 2 employ\u00e9s du CSEE ont \u00e9t\u00e9 revaloris\u00e9s.<\/p>\n<p>On peut noter \u00e9galement la formation (7 824\u20ac)&nbsp;; les honoraires comptables (13&nbsp;486\u20ac) et une redevance (7 794\u20ac).<\/p>\n<p>Finalement, le compte de r\u00e9sultats du CSEE 2022 affiche un l\u00e9ger d\u00e9ficit. Les charges (1&nbsp;127&nbsp;592\u20ac) sont sup\u00e9rieures aux produits (1&nbsp;119 882\u20ac) soit -7 710\u20ac mais rien d\u2019alarmant car ce bilan retra\u00e7ant l\u2019activit\u00e9 du 01\/01 au 31\/12 ne prend pas en compte le report de l\u2019ann\u00e9e N-1. KPMG n\u2019a pas \u00e9mis d\u2019alerte particuli\u00e8re sur la situation des comptes du CSEE 2022.<\/p>\n<h4>Analyse de la CFE-CGC<\/h4>\n<p>Le document de pr\u00e9sentation a \u00e9volu\u00e9 positivement. En effet, les remarques formul\u00e9es l\u2019ann\u00e9e derni\u00e8re sur la clart\u00e9 et l\u2019ajout de commentaires ont bien \u00e9t\u00e9 prises en compte. Le travail de restitution de KMPG est conforme au standard attendu par un cabinet d\u2019expert-comptable. Toutefois, \u00e0 la CFE-CGC Orange, des divergences subsistent concernant certaines facettes de la politique du bureau actuel, particuli\u00e8rement en ce qui concerne les r\u00e9trocessions. C&rsquo;est pourquoi, nous avons choisi de nous abstenir.<\/p>\n<p>Vote des \u00e9lus<\/p>\n<ul>\n<li>Pour&nbsp;: 9 soit FO (4) SUD (4) et UNSA (1)<\/li>\n<li>Contre&nbsp;: 0<\/li>\n<li>Abstention&nbsp;: 9 soit CFDT (6) et CFE-CGC (3)<\/li>\n<\/ul>\n<p><a href=\"http:\/\/localhost:8080\/wp-content\/uploads\/2023\/10\/essentiel_cse_dorm_extraordinaire_oct23_vf.pdf\" class=\"wf_file\"><img decoding=\"async\" src=\"http:\/\/localhost:8080\/wp-content\/uploads\/2010\/11\/pdf.png\" alt=\"pdf\" class=\"wf_file_icon\" style=\"border: 0px; vertical-align: middle; max-width: inherit;\"><span class=\"wf_file_text\">Tous les sujets de l&rsquo;essentiel<\/span><\/a><\/p>\n<p><a href=\"2023102013653\/do-reunion-mayotte\/essentiel-du-cse-dorm-extraordinaire-octobre-2023.html\">Retour au sommaire<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Un bilan qualifi\u00e9 de \u00ab&nbsp;sain&nbsp;\u00bb selon le cabinet d\u2019expert-comptable : KPMG a dress\u00e9 une situation d\u00e9taill\u00e9e des comptes du CSEE. Les chiffres cl\u00e9s de 2022 par poste : Les produits [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":12,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[79],"tags":[],"class_list":["post-22535","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-do-reunion-mayotte"],"blog_post_layout_featured_media_urls":{"thumbnail":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"full":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false]},"categories_names":{"79":{"name":"DO-R\u00e9union-Mayotte","link":"https:\/\/dev.cfecgc-orange.app\/index.php\/category\/etablissements\/directions-orange\/do-reunion-mayotte\/"}},"tags_names":[],"comments_number":"0","wpmagazine_modules_featured_media_urls":{"thumbnail":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-medium":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-medium-plus":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-portrait":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-medium-square":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-large":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"cvmm-small":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false],"full":["https:\/\/dev.cfecgc-orange.app\/wp-content\/uploads\/2010\/11\/pdf.png",20,20,false]},"_links":{"self":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts\/22535","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/comments?post=22535"}],"version-history":[{"count":0,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/posts\/22535\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/media\/12"}],"wp:attachment":[{"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/media?parent=22535"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/categories?post=22535"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.cfecgc-orange.app\/index.php\/wp-json\/wp\/v2\/tags?post=22535"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}