Official Non-Profit Institution Official RNA Registration: W261001475 • SIREN: 909772659 • Prefecture of Drôme
Fiscal Integrity & Public Stewardship

Financial Transparency, Grant Ledgers & Accounting Integrity

The Association Médiathèque Communale de Grane operates with complete fiscal transparency, ensuring that every euro of public municipal subsidies, voluntary membership contributions, and philanthropic donations is accounted for and rigorously audited. We maintain zero commercial operations and distribute no private profits under the French Law of July 1, 1901.

Auditor reviewing financial ledgers and accounting records for public non-profit transparency
Figure 6.1: Annual review of our detailed financial balance sheet and general ledger conducted by Treasurer Michel Rousset and the supervisory commission in Grane.

Our Absolute Reinvestment & Fiscal Integrity Principles

Operating strictly under non-profit status (Association déclarée loi 1901), our financial management is governed by the principles of public service, cost efficiency, and total reinvestment into community programs.

★ The Mandatory Reinvestment Statement

"All membership dues, public grants, and civic subsidies are fully reinvested into the association's public interest missions and community programs."

Strict Law 1901 Compliance: Zero private dividends, zero commercial sales, 100% social utility.

1. Zero Commercialization Policy

The Association Médiathèque Communale de Grane does not engage in commercial retail, paid product sales, advertising sponsorships, or monetized paywalls. Reading room admission, reference desk consultations, and public computer terminal usage are offered to every human being completely free of economic charge.

Where voluntary annual associative memberships exist (a nominal 10€ per household for borrowing physical media outside the library), these funds are pooled directly into book acquisition budgets, allowing our acquisitions committee to purchase fresh literary releases, youth graphic novels, and scientific periodicals requested by local patrons.

2. Democratic Audit & Supervisory Oversight

Our financial accounts are maintained according to the standard French non-profit chart of accounts (Plan Comptable Associatif). Every transaction, invoice, bank transfer, and grant receipt is recorded with double-entry precision and matched with physical supporting vouchers.

Prior to our Annual General Assembly, an independent two-member Supervisory Audit Commission (Commission de Contrôle des Comptes), composed of non-board association members, conducts an unannounced, exhaustive audit of our bank statements and receipt binders. Their independent evaluation report is presented publicly to all members and submitted to municipal authorities.

Board of directors reviewing annual budget and public grant allocations
Figure 6.2: Formal presentation and democratic vote on the annual financial accounts during the association's General Assembly in Grane.

Annual Operating Budget & Fund Allocations (Fiscal Year 2025)

A transparent breakdown showing how financial resources were collected and deployed to serve the public interest of Grane in 2025.

Revenue Sources (Total: 24,850 €)

Revenue Stream Amount (€) Percentage
Municipal Grant (Commune de Grane) 14,500 € 58.3%
Departmental Cultural Grant (Drôme) 4,200 € 16.9%
Voluntary Household Memberships 3,850 € 15.5%
Philanthropic Donations & Bequests 1,800 € 7.2%
Bank Interest & Miscellaneous Receipts 500 € 2.1%
* Grane municipal authorities also provide the building premises rent-free under our official partnership agreement.

Expenditure Allocations (Total: 24,120 €)

Budget Category Amount (€) Percentage
Direct Book, Media & Periodical Acquisitions 11,400 € 47.3%
Cultural Workshops, Storytelling & Lectures 4,650 € 19.3%
Digital Workstations, Fiber Wi-Fi & Licenses 3,450 € 14.3%
Youth Pedagogical Materials & School Crates 2,200 € 9.1%
Administrative Insurance, Post & Communication 1,620 € 6.7%
Operating Surplus Allocated to Book Reserves 730 € 3.3%
* Direct program services account for over 90% of all organizational expenditures.
New books acquired through public grant reinvestment on library shelves
Figure 6.3: Newly acquired literature and pedagogical resources purchased directly through reinvested municipal grants and membership fees.

Municipal Partnership Convention with Commune de Grane

Our relationship with the local municipal council is framed by an official triennial convention de partenariat (partnership agreement) defining mutual civic responsibilities.

Public Grant Accountability Framework

The annual operating subsidy granted by the Commune de Grane is allocated exclusively to support the library's public mission. In return, our association guarantees:

  • A minimum of 18 hours of weekly public opening across five days, including evening and weekend hours.
  • Free membership and borrowing cards for all children residing in Grane or attending the communal school.
  • Systematic bi-weekly class receptions for every grade level of the primary school.
  • Maintenance of free public access computer stations and optical fiber connectivity.
  • Submission of audited financial accounts and an annual moral report to the Municipal Council each spring.

Public Access to Financial Books

Any taxpayer or resident of the municipality of Grane has the right to inspect our financial ledgers, audit commission reports, and grant utilization binders. To schedule an appointment with our Treasurer, please contact us at sorderhemel378@gmail.com or by phone at +33261014021.

Civic accounting committee meeting in Grane
Figure 6.4: The volunteer finance and audit working group finalizing annual municipal filing documents at Médiathèque Communale de Grane.