Public Accountability • Non-Commercial Guarantee

Financial Transparency & Public Subsidy Reinvestment

As a registered Association Loi 1901 dedicated to public interest, A CORDA maintains rigorous, transparent accounting. We charge no fees to participants, generate zero private profit, and reinvest 100% of our public resources directly into free community and healthcare cultural missions.

Volunteer treasurer and auditor reviewing financial accounting ledgers and public subsidy files
The volunteer administrative bureau in Saint-Girons conducting the quarterly public audit of subsidy allocations and operational ledgers.

Our Disinterested Financial Management Framework

Every centime entrusted to A CORDA is dedicated exclusively to public welfare and cultural democratization.

Mandatory Reinvestment & Public Funding Disclosure: A CORDA operates strictly under the legal framework of selfless, disinterested management (*gestion désintéressée*) governed by French Law. We do not engage in commercial retailing, charge no admission or workshop fees, and do not distribute dividends. Our operations are funded entirely through competitive public grants, regional subsidies, and institutional partnerships from the Direction Régionale des Affaires Culturelles (DRAC Occitanie), the Conseil Départemental de l'Ariège, the Communauté de Communes Couserans-Pyrénées, and the Agence Régionale de Santé (ARS Occitanie). All membership fees and dues are fully reinvested in the association's public interest missions.

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100% Public Utility Allocation

All revenues received from departmental, regional, and national bodies are earmarked for concrete operational expenses: non-toxic art supplies, vehicle maintenance for our Mobile Caravan, adaptive PMR studio maintenance, and pedagogical fees for visiting artist-facilitators.

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Zero Commercial Activity

A CORDA does not sell artworks, charge course tuition, market digital merchandise, or monetize participant creations. The creative works generated in our workshops belong entirely to the individuals and communities who created them.

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Audited Public Books

Our complete fiscal balance sheet, general ledger, and allocation justifications are presented at each Annual General Assembly, filed with the Préfecture de l'Ariège, and provided to our institutional grantors for comprehensive verification.

2025–2026 Public Resource & Expenditure Breakdown

A transparent overview of our institutional support sources and exact expenditure categories.

1. Operating Resources by Public Provenance

Institutional subsidies from territorial public administrations form the foundation of our ability to offer 100% free programs to vulnerable citizens across Ariège.

Funding Institution / Source Allocation Purpose Share
DRAC Occitanie
Ministry of Culture
Artistic quality, professional residencies, and cultural democratization 28%
Conseil Départemental de l'Ariège Social cohesion, elderly isolation prevention, and rural decentralization 26%
Communauté de Communes Couserans-Pyrénées Mobile Cultural Caravan operations across the 18 mountain valleys 20%
Agence Régionale de Santé (ARS Occitanie) Art-in-healthcare initiatives at CHAC hospital and regional EHPADs 16%
Statutory Membership Dues & Public Funds Reinvested statutory contributions from members for administrative registry costs 10%
Total Operating Resources Exclusively allocated to public interest missions 100%

2. Operating Expenditures by Functional Mission

In accordance with non-profit standards, administrative overhead is minimized to ensure that funds directly support community participants in the field.

Expenditure Category Concrete Field Application Share
Field Program Execution Pedagogical facilitation honoraria for visiting artists and healthcare sessions 42%
Materials & Equipment Clay, non-toxic pigments, printmaking presses, sound gear, adaptive tools 24%
Mobile Caravan Logistics Vehicle insurance, mechanical maintenance, and fuel for high-valley outreach 18%
Public Facility Maintenance Rent and PMR accessibility upkeep for 47 Avenue Paul Laffont, Saint-Girons 11%
Statutory Administrative & Insurance Public liability insurance, legal registry filings, annual audit fees 5%
Total Expenditures 100% directed toward non-profit public utility 100%
Audit meeting in a public hall reviewing accounting documents with municipal partners
Municipal representatives and financial trustees inspecting receipts and supply ledgers during our mid-year financial review.
Workshop equipment and art supplies stacked neatly in community center
Non-toxic art supplies and portable tools purchased directly through public grants for free community use.

Fiduciary Oversight & Democratic Examination

How our association guarantees total fiscal integrity to public institutions and citizens.

Internal Supervisory Commission

Composed of two independent volunteer members who are not part of the Executive Bureau, the Supervisory Commission conducts unannounced verification of bank reconciliations, expense slips, and supplier invoices twice per year.

Institutional Justification Dossiers

Every public subsidy received requires a comprehensive *Compte Rendu Financier* (CRF) submitted to the granting prefecture, departmental council, or regional agency, accompanied by original invoices proving proper allocation.

Public Assembly Review

The complete accounting books are made available for consultation by all registered association members and civic representatives fifteen days prior to each General Assembly held at our registered headquarters in Saint-Girons.

Have Questions Regarding Our Financial Management?

Our Volunteer Treasurer and administrative officers are available to answer inquiries from citizens, municipal councils, and institutional partners regarding our non-profit accounts.

Contact the Administrative Desk Get Involved in Governance

All membership fees and dues are fully reinvested in the association's public interest missions.