1. Non-Profit Fiscal Philosophy & The Zero-Commerce Mandate
The financial operations of the Association Communale de Chasse Agréée de Bénac are strictly defined by French non-profit legislation (Loi du 1er juillet 1901) and the Environmental Code (Code de l'environnement, Article L. 422-2 et seq.). Our association operates under a rigorous principle of disinterested civic management (gestion désintéressée).
We categorically affirm that:
- No Commercial Merchandising or Retail Sales: The ACCA de Bénac does not manufacture, market, or sell products, apparel, sporting goods, souvenirs, or processed meat. No online storefront or commercial checkout system exists on this platform.
- No Paid Commercial Hunting Excursions: We do not offer fee-for-service hunting vacations, guided tourism shoots, or commercial game preserves. Access is strictly limited to statutory members who meet legal criteria under the Environmental Code.
- No Executive Dividends or Officer Compensation: No director, officer, committee leader, or member receives any salary, fee, dividend, or personal financial advantage. All executive roles are 100% voluntary and uncompensated.
- 100% Statutory Reinvestment: Every euro collected from membership dues, administrative validation stamps, and public municipal grants is deposited into a dedicated, publicly audited non-profit bank account and expended solely on equipment, biotope restoration, agricultural fencing, veterinary analyses, and public safety infrastructure.
2. Itemized Multi-Year Operating Balance Sheets (2024–2026)
Below are the verified operating accounts of the ACCA de Bénac for the 2023–2024 and 2024–2025 fiscal periods, along with the provisional budget approved by the General Assembly for the 2025–2026 operating cycle. All figures are certified by our internal audit commission and filed with the Prefecture of Ariège:
| Revenue Source / Category | 2023–2024 Actual (€) | 2024–2025 Actual (€) | 2025–2026 Approved Budget (€) |
|---|---|---|---|
| Statutory Member Dues (Resident & Landowner Permits) | 8,640.00 € | 8,820.00 € | 9,100.00 € |
| External Non-Resident Permits (Statutory Quota) | 2,450.00 € | 2,600.00 € | 2,750.00 € |
| Municipal Conservation Subsidy (Mairie de Bénac) | 1,200.00 € | 1,200.00 € | 1,200.00 € |
| Departmental Biodiversity Grant (FDC 09 / Occitanie) | 1,550.00 € | 1,650.00 € | 1,800.00 € |
| Total Annual Revenue | 13,840.00 € | 14,270.00 € | 14,850.00 € |
Itemized Operating Expenditures
| Expenditure Portfolio / Mission Item | 2023–2024 Actual (€) | 2024–2025 Actual (€) | 2025–2026 Approved Budget (€) |
|---|---|---|---|
| Elevated Miradors, Trail Signage & Ballistic Safety | 3,650.00 € | 3,840.00 € | 4,120.00 € |
| Solar Electric Fencing & Agricultural Crop Defense | 3,120.00 € | 3,350.00 € | 3,480.00 € |
| Biotope Crops, Seed Mixes & Partridge Aviary Maintenance | 2,840.00 € | 2,980.00 € | 3,150.00 € |
| Civil Liability Insurance & Legal Administrative Fees | 2,680.00 € | 2,760.00 € | 2,850.00 € |
| Veterinary Analyses & Sanitary Screening (SAGIR Network) | 680.00 € | 720.00 € | 750.00 € |
| Trail Maintenance Equipment (Fuel, Chains, Manual Tools) | 520.00 € | 560.00 € | 600.00 € |
| Educational Literature & Public Civic Workshop Supplies | 350.00 € | 420.00 € | 500.00 € |
| Total Annual Expenditures | 13,840.00 € | 14,630.00 € | 15,450.00 € |
| Net Operating Result / Allocated Reserve | 0.00 € (Balanced) | -360.00 € (Funded by Pre-reserve) | 0.00 € (Statutory Balanced) |
3. Detailed Operational Expenditure Portfolios
Every expenditure line item corresponds to a verified field necessity directly tied to our public interest mission:
A. Elevated Safety Infrastructure & Ballistic Platforms
The installation and maintenance of elevated hunting towers (miradors) represent our single largest physical investment. Positioned at strategic forest clearings, these platforms elevate shooters 2.5 to 3.5 meters above ground level, forcing every ballistic trajectory into a downward angle toward earth embankments. In 2025, our budget funded the acquisition of certified pressure-treated Douglas pine lumber, galvanized bolts, non-slip aluminum rung covers, and high-visibility perimeter trail signage to inform hikers and cyclists.
B. Agro-Ecological Defense & Solar Fencing
To prevent agricultural damage claims from escalating, the association maintains a revolving stockpile of heavy-duty solar energizers, grounding stakes, and insulated poly-wire. When farmers report wild boar rootings near vulnerable pastures in the Barguillère valley, equipment is loaned and deployed immediately at zero cost to the producer. This preventive expenditure directly reduces the collective indemnity liability of the agricultural community.
C. Veterinary Diagnostics & Public Health Sentinel Work
In coordination with the Departmental Directorate for the Protection of Populations (DDPP) and regional laboratories in Foix, the ACCA finances laboratory testing kits and transport reagents for epidemiological monitoring. Harvested game specimens are systematically screened for trichinellosis, bovine tuberculosis, and African Swine Fever, providing public health authorities with essential early-warning telemetry on wildlife health in Ariège.
4. Public Supervisory Auditing Process & Regulatory Compliance
Unlike private enterprises where accounts are kept behind closed doors, the ACCA de Bénac is subjected to a comprehensive three-tiered supervisory audit framework:
| Audit Tier | Supervisory Authority | Audit Frequency | Statutory Scope |
|---|---|---|---|
| Tier 1: Internal Civic Commission | Elected Member Auditors (Commission de Contrôle) | Annual (May General Assembly) | Verification of all invoices, bank statements, membership ledgers, and cash disbursements against approved budget votes. |
| Tier 2: Departmental Federation Review | FDC 09 Audit Bureau (Foix) | Annual (June Filing) | Verification of game harvest bracelet allocations, validation stamp revenues, and compliance with departmental safety fund mandates. |
| Tier 3: State Administrative Oversight | Prefecture of Ariège (DDT 09) & DGFIP | Continuous & Decennial Renewal | Review of non-profit fiscal declarations (Article 261-7-1° of CGI), municipal subsidy utilization certificates, and public interest accreditation status. |
At the conclusion of each fiscal year, the complete audit dossier is deposited at the Mairie de Bénac, where it remains open for public consultation by any resident of the commune. Any citizen may request clarification regarding expenditures by contacting our elected treasurer in writing.
5. Statutory Fiscal Regime & Tax-Exempt Non-Profit Status (CGI Article 261-7-1°)
In the French legal order, associations declared under the Law of 1 July 1901 operate under strict fiscal classifications established by the General Directorate of Public Finances (Direction Générale des Finances Publiques - DGFiP). To qualify for tax exemptions regarding corporate income tax (impôt sur les sociétés), business tax (contribution économique territoriale - CET), and value-added tax (TVA), an association must demonstrate that its management is strictly disinterested and that its activities do not compete commercially with taxable private market enterprises.
The ACCA de Bénac fulfills every criteria set forth under Article 261-7-1° of the French General Tax Code (Code Général des Impôts):
- Disinterested Administrative Governance: All board members and executive officers act on an uncompensated volunteer basis. The association distributes no profits, dividends, or indirect patrimonial advantages to its directors or members under any circumstances.
- Absence of Lucrative Commercial Activity: The association does not engage in commercial marketing, does not advertise paid commercial services, and does not sell recreational hunting packages to the general public.
- Pricing Reflective of Cost Recovery Only: Statutory membership dues are calculated strictly to cover non-discretionary operational costs (insurance, biological analyses, fencing equipment, signs) without generating commercial margins or profit accumulation.
- Serving the Broader Communal Welfare: Wildlife regulation, rabies and swine fever surveillance, trail maintenance, and crop protection directly protect local agricultural productivity and public safety across the municipality of Bénac.
Annual tax filings confirming our non-profit exempt status are submitted systematically to the Ariège tax administration in Foix, ensuring full statutory compliance.
6. Capital Reserve Fund & Infrastructure Renewal Plan (2026–2030)
To maintain high safety standards in mountain terrain, field infrastructure such as elevated shooting miradors, warning signage, solar electric fencing batteries, and VHF communications equipment must be systematically maintained, inspected, and replaced before structural fatigue occurs. The ACCA maintains a dedicated, non-speculative Capital Reserve Fund (Fonds de Réserve et de Sécurité) strictly capped at 20% of the annual operating budget as allowed by non-profit jurisprudence.
Our multi-year replacement schedule for the 2026–2030 quinquennium establishes the following capital asset replacement rhythm:
- Elevated Mirador Platforms (5-Year Cycle): Five wooden platforms are retired and rebuilt annually with certified local timber, ensuring that no elevated stand exceeds its structural safety lifespan.
- Trail Signage Warning Boards (3-Year Cycle): High-visibility reflective weather-resistant signs are systematically audited and replaced every three years to counteract mountain ultraviolet degradation.
- Agricultural Fencing Solar Units (4-Year Cycle): Deep-cycle gel batteries and solar charging arrays are tested bi-annually and replaced on a four-year rolling schedule to prevent field power failures during high-risk crop seasons.
- First-Aid Trauma Kits and Defibrillator Pads (2-Year Cycle): Medical consumables, chest seals, tourniquets, and AED electrode cartridges are replaced precisely on their manufacturer expiration dates under medical supervision.
7. Protocol for Public Citizen Ledger Inspection at the Mairie de Bénac
We believe that civic trust is the foundation of communal harmony. In keeping with our transparency manifesto, any resident citizen, landowner, or local council representative is entitled to review the full financial archives of the association.
Physical ledgers, bank statements, certified auditor sign-offs, and expense receipts are deposited at the municipal archives of the town hall (Mairie de Bénac) following each annual general assembly. Citizens wishing to consult the archives or request formal copies of annual operating balance sheets may do so by submitting an informal written inquiry to our secretariat or by attending the annual financial presentation session convened each spring at the Salle Communale.