Reports & Governance Hub: Statutory Audit 2026
As a public interest non-profit organization operating in Besançon, LE CERCLE publishes its complete governance archives, certified statutory audits, general assembly minutes, and empirical field observation data for public inspection by community residents, researchers, and municipal stakeholders.
Statutory Non-Profit Reinvestment Principle
All membership fees and dues are fully reinvested in the association's public interest missions. In accordance with French non-profit legislation governing public benefit entities, LE CERCLE is prohibited from distributing any financial surplus, dividend, or private benefit to officers, members, or external private parties. Every euro received through public cultural grants, municipal partnerships, or voluntary dues is exclusively expended on communal workshop tools, educational outreach, and free public exhibitions.
Statutory Financial Ledger & Public Fund Allocations
The statutory accounting ledger for the completed operating year was audited and ratified by the independent supervisory committee in accordance with French standard non-profit accounting principles (Plan Comptable des Associations). The statement below summarizes our public resources and field expenditures:
| Budgetary Envelope | Operational Field Activity | Total Allocated | Ratio (%) | Audit Status |
|---|---|---|---|---|
| Community Workshop Equipment | Maintenance of silkscreen carousels, ink stocks, open-source PC stations, safety ventilation | €24,850.00 | 54% | Certified |
| Public Showcases & Exhibitions | Modular outdoor display boards, staging acoustics, municipal hall security and permits | €11,960.00 | 26% | Certified |
| Educational Clinics & Mentorship | Pedagogical art supplies for public school interventions, youth portfolio guides, mentoring materials | €6,440.00 | 14% | Certified |
| Statutory Operations & Governance | Civil liability insurance, independent audit fees, postal filings with Doubs Prefecture | €2,760.00 | 6% | Certified |
| TOTAL GENERAL REINVESTMENT | 100% Dedicated to Public Utility Field Operations in Besançon | €46,010.00 | 100% | Fully Balanced |
The independent audit confirmed that zero executive compensation or administrative allowances were paid to bureau officers, affirming our strict volunteer operational model. Over 94% of our operational budget directly supports hands-on field initiatives and equipment access, outperforming conventional institutional overhead benchmarks.
General Assembly Minutes & Democratic Resolutions
The sovereign decision-making body of LE CERCLE is the Annual General Assembly. Certified minutes of all deliberative sessions are cataloged below and remain accessible for public inspection at our registered office:
Approval of Moral & Financial Activity Reports
Vote Result: Passed Unanimously (62 votes in favor, 0 opposed, 0 abstentions).
The assembly formally approved the 2025 financial accounts, confirming that all subsidies received from local authorities and membership fees were spent in full accordance with non-profit public interest guidelines.
Expansion of Shared Tool Pool for Suburban Collectives
Vote Result: Passed by Majority (59 votes in favor, 2 opposed, 1 abstention).
Allocated €4,200 of capital renewal funds to acquire portable display staging and battery-powered LED spotlights specifically dedicated to free community exhibitions in Planoise and Battant.
Ratification of Open-Access Creative Commons Mandate
Vote Result: Passed Unanimously (62 votes in favor, 0 opposed, 0 abstentions).
Established that all pedagogical guides, educational zines, and workshop curriculums generated by LE CERCLE are released under Creative Commons CC-BY-NC-SA 4.0 licenses for public educational use.
Creation of the Citizen Ethics & Environmental Oversight Desk
Vote Result: Passed by Majority (60 votes in favor, 1 opposed, 1 abstention).
Formed a rotating four-member volunteer supervisory panel empowered to review supplier supply chains and ensure zero solvent discharges across all association workshop operations.
Field Observation Logs & Empirical Survey Data
To evaluate whether our public programs effectively achieve their social cohesion objectives, our field teams conduct rigorous empirical monitoring. Following every public exhibition and educational workshop, attendees are invited to complete anonymous feedback surveys:
94% Barrier Reduction
94% of survey respondents reported that free workshop access allowed them to learn technical creative skills they could not afford through commercial institutions.
88% Community Vitality
88% of neighborhood residents stated that LE CERCLE's open-air exhibitions increased their sense of safety, pride, and social connection within their residential district.
100% Free Admission
Verified that 100% of all public sessions operated without entry fees or forced merchandise purchases across all municipal venues in Besançon.
Over the past operating year, 412 completed survey questionnaires were collected and tabulated by our research volunteers. Cross-tabulated data indicates that participants represented 14 distinct municipal neighborhoods across Grand Besançon, with 42% residing in designated civic revitalization sectors (Quartiers Prioritaires de la Ville). This empirical confirmation validates our core strategy of decentralizing cultural infrastructure beyond the historical city center.
Request Full Legal Auditing Dossiers
Citizens, municipal representatives, and partner associations can request full PDF transcripts of certified financial balance sheets and prefecture filings by writing to our general secretariat.
Contact Secretariat for Records