Impact, Public Accounts & Financial Transparency
A documented overview of our audited financial accounts, public grant stewardship, non-profit tax exemption status, and annual operating budget dedicated to family welfare in Jugon-les-Lacs.
Principles of Fiscal Integrity & Disinterested Administration
ASS CATHO CHEFS DE FAMILLE is governed under the French Law of July 1, 1901, and the fiscal regime applicable to non-profit associations of general interest (organismes d'intérêt général). Our financial administration is grounded in the absolute principle of disinterested management (gestion désintéressée). The association does not pursue any commercial profit, does not distribute dividends or capital gains, and maintains complete operational separation from commercial enterprises.
In strict conformity with French tax law and the doctrine established by the Direction Générale des Finances Publiques (DGFiP), the association is exempt from corporate income tax (impôt sur les sociétés), value-added tax (taxe sur la valeur ajoutée - TVA), and local business territorial contributions (cotisation foncière des entreprises - CFE). This exemption is justified by our entirely non-commercial activities, the strictly voluntary service of our governance board, and our dedicated focus on the general public interest.
Annual Independent Audit & General Assembly Review
The financial accounts of ASS CATHO CHEFS DE FAMILLE undergo an annual double-layer verification. First, our elected Treasurer maintains continuous double-entry ledgers recording every public subsidy voucher, membership contribution, and operating expenditure. Second, an independent statutory comptroller, elected by the General Assembly of Members, conducts an exhaustive audit of all financial records, checking bank statements, invoices, and grant allocation covenants.
The comprehensive financial ledger and auditor's report are submitted to the annual Ordinary General Assembly for public debate and formal vote. Every member in good standing possesses equal voting power to approve the moral and financial accounts. Once approved, the full financial synthesis is filed with the Prefecture of Côtes-d'Armor and made available for public inspection at our registered secretariat in Saint-Igneuc.
Fiscal Year 2025 Operating Budget & Resource Allocation
Our financial resources are mobilized exclusively to support grassroots family programs, parental guidance circles, rural outreach visits, and intergenerational cultural assemblies. Below is the audited allocation breakdown for the most recent closed fiscal year (January 1, 2025 to December 31, 2025):
| Funding Category | Institutional Origin | Amount (EUR) | Percentage |
|---|---|---|---|
| Departmental Social Cohesion Grants | Conseil Départemental des Côtes-d'Armor | €18,500.00 | 42.5% |
| Municipal Operating Subsidies | Commune de Jugon-les-Lacs & Intercommunalité | €12,200.00 | 28.0% |
| Statutory Annual Membership Dues | Association Members & Participating Families | €7,850.00 | 18.0% |
| Lawful Civic Support & Bequests | Community Benefactors & Civic Supporters | €4,950.00 | 11.5% |
| Total Audited Annual Revenue | General Public Interest Pool | €43,500.00 | 100.0% |
Operating Expenditure Ledgers by Program Area
Every euro received is dedicated strictly to direct community benefits. No executive compensation or administrative profit is extracted from the association's revenue.
Our expenditure controls require dual authorization for any outlay exceeding two hundred euros, ensuring that both the Treasurer and President review invoices against our annual budget lines before payment is initiated. Furthermore, our banking facilities are maintained exclusively with regulated French credit institutions committed to community solidarity, guaranteeing full traceability for all transactions.
| Expenditure Category | Operational Purpose | Disbursed (EUR) | Allocation |
|---|---|---|---|
| Parental Circles & Pedagogical Workshops | Educational materials, room accessibility, expert guest speakers | €14,800.00 | 34.0% |
| Rural Mobile Outreach & Isolation Mitigation | Outreach van maintenance, mobile computing tools, fuel | €12,600.00 | 29.0% |
| Youth Mentorship & Civic Assemblies | Workshops, apprentice booklets, civic literacy colloquiums | €8,250.00 | 19.0% |
| Living Memory & Intergenerational Programs | Oral history recordings, garden maintenance, cultural exhibits | €5,100.00 | 11.7% |
| Institutional Governance & Insurance | Statutory liability insurance, annual postal registry, audit fees | €2,750.00 | 6.3% |
| Total Audited Annual Expenditures | 100% Reinvested in Public Interest | €43,500.00 | 100.0% |
Citizen Access to Public Accounts
In accordance with French transparency directives, the accounts of ASS CATHO CHEFS DE FAMILLE are accessible to any registered member, public partner, or resident of the municipality upon formal written request to our registered secretariat.
We believe that public funds entrusted by local councils and community dues contributed by local households deserve the highest standard of accountability. Our books reflect zero administrative overhead waste, zero commercial speculation, and zero diversion of funds from their registered statutory destination.
To consult the complete, certified ledger binders or discuss public grant reporting schedules with our financial comptroller, please submit an inquiry directly through our administrative secretariat.
