Financial Transparency & Non-Commercial Certification

In strict accordance with the provisions governing non-profit associations under French law, Amicale du Livre operates under the principle of disinterested management (gestion désintéressée). No member of the Executive Bureau, Board of Directors, or volunteer committee receives any remuneration, direct profit distribution, or material benefit from the association’s assets.

Every monetary transaction is meticulously recorded by our volunteer treasurer following the standard French non-profit chart of accounts (Plan Comptable Associatif). Our books are maintained under analytical tracking codes that segregate public operating subsidies, departmental project grants, and voluntary membership contributions, ensuring that funds earmarked for specific public purposes are spent exclusively on authorized civic actions.

At the conclusion of each fiscal term (ending December 31), the accounts are examined by an independent internal auditing commission elected by the General Assembly. The resulting financial balance sheet and moral activity report are submitted to the municipal council of Clion, the departmental administration of Charente-Maritime, and made publicly accessible to all registered members.

The Executive Bureau of Amicale du Livre officially certifies that:

1. The association engages in no commercial activities, sells no goods or services, operates no paid advertising or sponsorships, and generates zero commercial revenue.
2. No entrance fees, subscription costs, or borrowing charges are levied on any member of the public for library access or workshop participation.
3. The association solicits no financial donations from website visitors, maintaining total adherence to public subsidy and voluntary dues frameworks.
4. All operational expenditures are directly tied to literary acquisitions, civic literacy mediation, educational equipment, and social outreach in Clion.