Annual Financial Allocations, Statutory Audits & Field Metrics
As a public-interest non-profit organization operating under French Association Loi 1901 regulations, ATOUT LIVRE publishes complete financial and operational balance sheets. Review our verified 2026 budget allocations, independent supervisory audit certificates, and territorial literacy impact assessments.
Civic Accountability & Statutory Openness
The legitimacy of a community literacy association rests on absolute institutional transparency. Because ATOUT LIVRE benefits from the trust of local citizens and public funding from the Mairie de Saint-Rambert-d'Albon and the Conseil Départemental de la Drôme, every euro received is recorded in verified double-entry bookkeeping ledgers.
In accordance with the democratic charter of Association Loi 1901, our executive board officers serve on a completely volunteer, non-remunerated basis. Zero euros (€0.00) are expended on executive salaries, management fees, or commercial profit dividends. 100% of available resources are channeled directly into book conservation, catalog acquisitions, educational ateliers, and logistical materials supporting municipal readers.
2026 Operational Budget & Resource Allocation Ledger
Ratified by unanimous vote during the Ordinary General Assembly. Figures presented in Euros (€) covering the 2025–2026 fiscal cycle:
| Resource Channel / Funding Source | Category | Amount (€) | Share (%) |
|---|---|---|---|
| Subvention Municipale (Mairie de St-Rambert-d'Albon) | Public Civic Subsidy | € 9,400.00 | 52.2% |
| Subvention Culturelle (Département de la Drôme) | Departmental Literacy Grant | € 4,200.00 | 23.3% |
| Cotisations des Adhérents (Member Dues) | Voluntary Membership Fees | € 2,850.00 | 15.8% |
| Dons Philanthropiques Non-Affectés | Civic Endowments | € 1,550.00 | 8.7% |
| TOTAL OPERATIONAL REVENUE | 100% Non-Profit | € 18,000.00 | 100.0% |
2026 Programmatic Expenditure Breakdown
| Operational Expenditure Item | Civic Allocation Purpose | Amount (€) | Share (%) |
|---|---|---|---|
| Acquisition of Books & Diverse Educational Media | Juvenile, Large-Print & Regional Works | € 7,250.00 | 40.3% |
| Book Preservation, Archival Covers & Eco-Binding | Non-Toxic Starch Glues & Protective Film | € 3,100.00 | 17.2% |
| School Interventions & Pedagogical Materials | Puppets, Phonics Charts, Worksheets | € 2,950.00 | 16.4% |
| Neighborhood Mobile Depot Logistics & Maintenance | Weatherproof Boxes & Bicycle Transport | € 2,400.00 | 13.3% |
| Statutory Insurance & Administrative Compliance | Public Liability & Registry Filings | € 2,300.00 | 12.8% |
| Executive Remuneration & Board Compensation | Volunteer Status Only | € 0.00 | 0.0% |
| TOTAL OPERATIONAL EXPENDITURE | Direct Public Benefit | € 18,000.00 | 100.0% |
Official 2026 Statutory Supervisory Audit Certificate
"We, the undersigned elected non-board Supervisory Auditors of the association ATOUT LIVRE, declare having examined the comprehensive accounts, bank statements, receipts, and supporting invoices covering the period of 1 January 2025 to 31 December 2025. We certify that the accounting records presented by Treasurer Sophie Marchand reflect an exact, faithful, and sincere depiction of the association's financial operations. All public subsidies allocated by the Commune de Saint-Rambert-d'Albon and the Département de la Drôme have been strictly expended in accordance with their designated civic purposes, and no executive remuneration was disbursed."
