Absolute Integrity & Complete Fiscal Transparency
As a public interest non-profit association, the Ligue Bourgogne-Franche-Comté de Football submits its accounts to independent statutory auditors and publishes every budgetary line item for civic inspection.
Statutory Non-Profit Disclosure: All membership dues, public grants, and civic subsidies are fully reinvested into the association's public interest missions and community programs. Zero commercial distributions or private dividends are permitted under our bylaws.
Prudent Stewardship of Public & Associative Resources
Every euro entrusted to our association originates either from public tax revenues allocated through territorial grants, or from the hard-earned registration fees paid by amateur clubs and participating families.
We hold ourselves to the highest standards of financial rectitude. Our annual balance sheets are prepared in accordance with the French Plan Comptable des Associations, overseen by our elected General Treasurer Christian Perdu, and audited by an independent certified statutory auditor (Commissaire aux Comptes).
We strictly limit administrative overhead, ensuring that over 82% of all financial resources flow directly into on-field activities, coach education subsidies, youth tournament logistics, and club equipment assistance across our eight departmental districts.
2025–2026 Resource Allocation Breakdown
Illustrating how the association's total annual operational budget of €3,840,000 is distributed across core public service missions and administrative stewardship.
Public Grant Utilization & Subsidies Ledger
Full accounting of civic subsidies received from regional, ministerial, and territorial authorities, accompanied by certified public impact deliverables.
| Granting Public Authority | Grant Category & Purpose | Allocated Amount | Deliverables & Certification Status |
|---|---|---|---|
| Conseil Régional de Bourgogne-Franche-Comté | Territorial Sports Equity & Rural Minibus Subsidies | €450,000 | Subsidized transit for 140+ rural clubs; audited by Regional Chamber |
| Agence Nationale du Sport (ANS) | Emploi Sportif & Voluntary Educator Professionalization | €380,000 | Co-funded 24 permanent sports educator posts in rural academies |
| Direction Régionale Jeunesse et Sports (DRDJS) | Civic Values, Anti-Discrimination & Youth Safeguarding | €125,000 | Conducted 60+ PEF educational workshops and ethical mediations |
| Fédération Française de Football (FAFA) | Club Infrastructure Modernization & LED Lighting | €290,000 | Replaced toxic synthetic infills and installed low-energy lighting |
| Departmental Councils (21, 25, 39, 58, 70, 71, 89, 90) | Local School Athletic Partnerships & Disability Inclusion | €215,000 | Supported 42 Sections Sportives Scolaires and adaptive clinics |
Unqualified Audit Opinion & Prefectural Compliance
For the fiscal year ending June 30, 2025, our independent statutory auditor delivered an unqualified certification (certification sans réserve), verifying that our financial statements provide a true and fair view of the association's assets, financial position, and operating outcomes.
In addition to statutory auditing, our internal Financial Scrutiny Commission (Commission de Contrôle de Gestion) conducts quarterly compliance visits to member clubs, assisting volunteer treasurers in optimizing their local bookkeeping, submitting accurate grant applications, and fulfilling payroll regulations for contracted educators.
Official Financial Archive Access
Citizens, municipal counselors, and club representatives may consult full copies of our audited financial statements, general balance sheets, and profit-and-loss statements by submitting a formal written request to our Dijon secretariat.
Request Financial Documentation →
Economic Valuation of Voluntary Contributions (Bénévolat)
In accordance with French national accounting standards (Règlement ANC n° 2018-06), our financial reports include an off-balance-sheet economic valuation of voluntary contributions in-kind.
With over 920,000 hours of voluntary labor donated annually by team managers, match delegates, youth instructors, and field groundskeepers, the evaluated economic contribution of our regional volunteer force exceeds €18.4 million. This extraordinary social capital is the true financial engine of amateur football, dwarf-scaling conventional operational line items and underscoring the deep community commitment that anchors our regional athletic framework.
Prudent Reserve Fund & Contingency Safeguards
To protect grassroots competitions against unexpected economic disruptions or public health emergencies, our General Assembly maintains a dedicated Fonds de Réserve Prudentielle capped at three months of operational expenditures.
These reserves are held exclusively in secured, interest-bearing municipal treasury deposits and non-speculative state-guaranteed civic savings instruments. Under no circumstances are associative funds invested in speculative financial assets, equity markets, or private equity vehicles.
Annual Financial Oversight & Audit Timeline
Our fiscal management follows a strict four-stage supervisory calendar throughout every administrative season:
Q1 (July–September): Pre-Audit & Fiscal Year Closure
Internal closing of associative ledgers, reconciliation of club license revenue across 8 districts, and transmission of accounting journals to the external Commissaire aux Comptes.
Q2 (October–December): General Assembly Scrutiny
Presentation of the statutory audit report to delegates of all 422 affiliated clubs, formal vote on the financial discharge of the executive board, and public release of the certified annual dossier.