Every year, associations can receive subsidies, in cash or in kind, granted in the public interest. How can you find out how much? What you need to know.
Grant conditions
First of all, it's important to remember that subsidies include aid of any kind granted in the public interest. These subsidies may be paid by various organizations and administrations: the State, local authorities, public administrative establishments, social security organizations, public industrial and commercial establishments, and other organizations in charge of managing a public administrative service.
To be eligible for a grant, an association must be registered in the Sirene register. The subsidy must be granted to carry out an action or investment project, to contribute to the development of activities, or to help finance its activity. In certain cases, the association must also hold ministerial approval.
Once the grant has been awarded, the beneficiary association must provide the relevant body with a financial report justifying the expenditure incurred. This document must be submitted within 6 months of the end of the financial year for which the grant was awarded.
How can I find out about government grants?
Each year, as part of the examination of the Finance Bill, the Government sends Parliament an appendix outlining the State's financial support for associations. This document lists all the subsidies allocated by the State during the previous year, and highlights several items of information, including: the budget program from which the expenditure is charged, the SIREN number, NAF code and name of the association, the purpose of the payment and the location of the association's head office. It also presents the strategic orientations of the national policy in favor of these structures and the ministerial subsidy policies.
Anyone can access the report on the Public Finance, State Budget and Public Performance platform, in the "Budget documents" section. The document is obtained by choosing a fiscal year, selecting "The Finance Bill and appended documents" and then ticking "Budgetary yellows".
Obligation to prepare annual financial statements
In addition to providing a financial report, associations in receipt of subsidies are required to draw up annual accounts if the amount of this cash assistance exceeds 153,000 euros. They must provide a balance sheet, an income statement and notes to the accounts, failing which their directors are liable to a fine of 9,000 euros.
In addition, the association is required to appoint an auditorand a deputy auditor. It must also publish its annual accounts and the auditor's report in the JOAFE, the Journal officiel des associations et fondations d'entreprise, within 3 months of approval of the accounts. This must be done online.
The annual financial statements are published electronically and can be consulted free of charge on the Journal-officiel.gouv.fr website.