Fiscal Integrity • Non-Profit Accounting Standards

Financial Transparency & Public Accounting

An open-book inspection of our audited annual financial records, municipal subsidy allocations, habitat restoration expenditures, and strict non-commercial reinvestment protocols.

Association financial auditors and municipal delegates examining balance sheets in civic meeting hall — Figure 1: The annual financial audit session held at the Etupes municipal secretariat, where association accounts are reviewed by independent auditors and verified against prefectural non-profit standards.

The Principles of Non-Profit Fiscal Responsibility

The ASSOCIATION INTERCOMMUNALE DE CHASSE AGREEE ETUPES TAILLECOURT FUSION operates under the strict financial governance frameworks set forth by the French Law of July 1, 1901, and the General Directorate of Public Finances (DGFiP). As an officially approved association (association agréée), our financial integrity is subject to scrutiny not only by our voting members, but also by municipal controllers and departmental authorities.

Our core fiscal principle is simple: total disinterest and complete reinvestment. The association maintains no commercial subsidiaries, owns no commercial equities, and pays zero executive salaries or dividends. Every euro contributed by members through statutory contributions or received via public grants is deployed exclusively toward ecological field equipment, safety infrastructure, public education, and administrative compliance.

Mandatory Non-Commercial Reinvestment Disclosure:
All membership dues, public grants, and civic subsidies are fully reinvested into the association's public interest missions and community programs. The association operates with absolute commercial neutrality: there are no commercial products, paid services, checkout processes, or pricing packages. No board member, officer, or volunteer receives any form of profit distribution or financial remuneration.

Tax Status: Registered Non-Profit Association (Loi 1901) Auditing Jurisdiction: Sub-Prefecture of Montbéliard • Doubs

Annual Financial Ledger (Fiscal Year 2025 Audit)

The following consolidated financial tables reflect our approved 2025 operating budget, audited by our certified public trustee, Alain Girard, and presented before the General Assembly on January 17, 2026:

1. Revenue Sources (Resource Ledger)

Revenue Category	Description & Purpose	Amount (€)	Share (%)
Member Statutory Dues	Annual contributions from local residents and permitted members	€14,850	52.3%
Municipal Environmental Subsidies	Civic grants from the Municipalities of Etupes and Taillecourt	€5,200	18.3%
Departmental Federation Grants (FDC 25)	Targeted biodiversity and habitat restoration allocations	€4,600	16.2%
Public Voluntary Donations	Civic contributions from agricultural partners and local supporters	€2,450	8.6%
Temporary Guest Contributions	Administrative fees for seasonal visitor day permits	€1,300	4.6%
Total Operating Resources	Total funds mobilized for public interest missions	€28,400	100.0%

Agricultural fencing materials and tools stored in orderly condition — Figure 2: Investment in non-lethal protective infrastructure: solar energizers, grounding rods, and polywire fencing units maintained for rapid deployment around agricultural fields in Etupes.

2. Program Expenditure Breakdown (Deployment Ledger)

Our expenditures are categorized in strict compliance with the analytical accounting chart for non-profit organizations:

Expenditure Program	Allocated Activities & Investments	Amount (€)	Ratio (%)
Field Safety & Elevated Stands	Building 45 miradors, fluorescent trail signs, radio maintenance	€8,750	30.8%
Biodiversity & Hedgerow Planting	Purchasing native shrubs, seed mixtures, wetland maintenance tools	€6,420	22.6%
Agricultural Fencing & Deterrents	Solar fence energizers, battery replacements, scent repellents	€4,380	15.4%
Scientific Censuses & Veterinary Tests	Thermal drone flights, trichinella lab biopsies, optical supplies	€3,650	12.9%
Public Education & Workshops	Educational pamphlets, nest-box workshops, community symposium	€2,800	9.9%
Administrative & Insurance Overhead	Statutory insurance policies, legal filings, web hosting, bank fees	€2,400	8.4%
Total Capital Outlay	100% of all funds fully allocated to civic missions	€28,400	100.0%

Volunteers planting native saplings in a community countryside restoration project — Figure 3: Over 22% of our annual expenditure is dedicated to biodiversity enhancements, such as these native sapling plantings along communal riparian corridors.

Program Spending vs. Administrative Overhead: An 91.6% Direct Impact Ratio

A vital benchmark of non-profit excellence is the efficiency ratio between direct mission execution and administrative overhead. In fiscal year 2025:

Direct Field & Community Operations: 91.6% (€26,000) was channeled directly into physical field safety, environmental conservation, agricultural defense, and civic education.
Administrative & Compliance Overhead: Only 8.4% (€2,400) was required for indispensable legal expenses, comprehensive group liability insurance, bank account maintenance, and regulatory audit filings.

This lean operational structure is possible because our entire governance team—including the President, Treasurer, and Secretary—serves on an entirely voluntary, uncompensated basis. We maintain no paid headquarters staff, eliminating executive overhead entirely.

Accounting review documents and environmental maps displayed during public audit — Figure 4: Annual audit documentation, invoices, and bank statements made available for member and public review at the association's registered office in Etupes.

Public Grant Utilization & Municipal Verification

The public subsidies granted by the Municipalities of Etupes and Taillecourt are ring-fenced under formal grant conventions (Conventions d'Objectifs). Under these agreements, municipal funds can only be drawn down upon the submission of receipted third-party supplier invoices for:

Procuring and maintaining public safety signage placed along departmental hiking paths (GR 59 connections).
Funding subsidized materials for volunteer-led tree planting campaigns in communal school forests.
Maintaining the communal wildlife emergency alert infrastructure in coordination with local fire brigades and police.

Every euro of municipal subsidy is accompanied by a certified utilization report submitted to the municipal treasurer before the end of each calendar year.

Statutory Reserve Policy & Banking Institution Verification

In alignment with conservative non-profit treasury management guidelines recommended by the French Ministry of the Economy, our association maintains a strictly capped operating reserve fund. This statutory reserve is equivalent to three months of baseline administrative obligations (€3,500) and is held in a regulated public non-profit savings account (Livret A Associatif) with Crédit Agricole Franche-Comté.

The reserve exists exclusively to cushion emergency operational requirements, such as unexpected storm damage requiring urgent removal of fallen trees across safety barricades or urgent fencing repairs during high-risk spring sowing weeks. Under no circumstances may reserves be deployed for speculative financial investments, commercial loans, or non-mission activities.

Audit Verification Protocols & Public Consultation Rights

In strict adherence to Article 14 of our prefectural bylaws, any resident of the municipalities of Etupes or Taillecourt, as well as any regional public auditor, possesses the statutory right to consult our physical ledger, vouchers, and bank statements at our registered office upon written request to our Treasurer.

To schedule an appointment or to request certified digital copies of our latest balance sheets, please transmit a formal request through our Contact Portal or email our administrative secretariat directly at rehmanjoiba@gmail.com.