Total Financial Transparency & Civic Stewardship
As a non-profit association serving the public interest in Béthoncourt, we uphold uncompromising standards of fiscal integrity, public reporting, and non-commercial accountability.
Public Subsidies & Operational Funding Model
Every euro managed by the Office Municipal des Sports originates from verified civic and public mechanisms, without commercial sales or private profit extraction.
The Office Municipal des Sports operates exclusively under non-profit statutory conventions. We generate zero commercial revenue: we sell no merchandise, host no paid advertising banners, distribute no shareholder dividends, and solicit zero private donations. Our activities are maintained through disciplined civic partnership with public territorial institutions.
Our operating budget is primarily established through the annual municipal operating grant allocated by the Municipal Council of Béthoncourt. This public investment is supplemented by targeted territorial sports development grants from the Agence Nationale du Sport (ANS) and the Conseil Départemental du Doubs, specifically earmarked for youth health and disability inclusion programs.
Nominal voluntary affiliation dues contributed by registered local sports clubs represent a small fraction of overall revenue and are deployed entirely to maintain shared equipment, fund certified volunteer coach training, and cover civic liability insurance premiums. In strict compliance with our charter: "All membership fees and dues are fully reinvested in the association's public interest missions."
2025–2026 Certified Financial Statement
Detailed ledger breakdown approved during our General Assembly, demonstrating balanced expenditure dedicated 100% to civic utility.
Operational Revenues (Produits de Fonctionnement)
| Funding Source | 2025 Actual | 2026 Budget |
|---|---|---|
| Municipal Operating Grant (Ville de Béthoncourt) | €32,500 | €34,000 |
| Territorial Sports Grant (Agence Nationale du Sport) | €8,200 | €8,500 |
| Conseil Départemental du Doubs (Sport-Santé) | €4,100 | €4,500 |
| Club Affiliation Dues (100% Reinvested) | €1,850 | €1,900 |
| Total Operating Revenue | €46,650 | €48,900 |
Public Mission Expenditures (Charges d'Exploitation)
| Civic Expenditure Category | 2025 Actual | 2026 Budget |
|---|---|---|
| Youth Discovery & Holiday Camp Logistics | €17,400 | €18,200 |
| Sports Equipment Bank & Safety Gear Procurement | €11,350 | €12,000 |
| Senior Health Clinics & Adaptive Sports Monitors | €9,200 | €9,800 |
| Civil Liability & Minor Protection Insurance | €4,800 | €4,900 |
| Volunteer Training, First-Aid & Secretariat | €3,900 | €4,000 |
| Total Public Expenditures | €46,650 | €48,900 |
Audit Governance & Zero Commercial Sales Certification
Every transaction is subject to dual-level oversight to verify that public funds are utilized strictly according to non-profit regulations.
Internal Supervisory Commission
Two independent volunteer auditors elected by the General Assembly inspect all receipts, invoice vouchers, bank reconciliations, and equipment asset logs prior to the annual vote.
Municipal Financial Scrutiny
Pursuant to French administrative law (Loi n° 2000-321 du 12 avril 2000), our full financial dossier is transmitted annually to the Direction Générale des Services of the Ville de Béthoncourt.
Zero Commercial Profit Mandate
Our Association Loi 1901 bylaws strictly forbid profit distributions. Officers and administrators serve entirely on a voluntary, non-remunerated basis (bénévolat désintéressé).
Request Certified Accounting Records
In alignment with French freedom of information and municipal non-profit governance standards, certified financial ledgers and subsidy grant conventions are open to public examination.