The Principle of 100% Reinvestment in Public Utility
The Association des Amis de la Conservation et de la Restauration de la Chapelle Notre Dame de Montgauzy operates strictly under the legal framework of the French Association Loi 1901. We maintain zero commercial trade, manufacture no commercial goods, sell no products, and distribute no commercial dividends.
All membership fees and dues are fully reinvested in the association's public interest missions. All services provided are 100% non-profit and charitable, funded strictly through grants, public subsidies, and volunteer contributions.
Fiscal integrity is the bedrock of public trust. When municipal taxpayers, regional administrative bodies, and individual community members support our conservation campaigns, they are entitled to examine exactly how resources are allocated, how contractor bids are evaluated, and how operational expenses are audited. Our Board of Directors presents un-abridged financial balance sheets at every annual Ordinary General Assembly in Foix, adhering to the standard non-profit accounting plan (Plan Comptable Associatif).
Annual Resource Utilization & Expenditure Ledger
Comparative statement of operating and capital preservation expenditures for audited fiscal year 2025 and active operational budget 2026.
| Preservation & Operational Category | Specific Allocation Description | FY 2025 Audited (€) | FY 2026 Budgeted (€) | % of Total Budget |
|---|---|---|---|---|
| Structural Stonemasonry & Mortar | Certified lime mortar consolidation, stone replacement, buttress stabilization | €18,450.00 | €22,600.00 | 43.8% |
| Diagnostic Testing & Scaffolding | Architectural laser surveys, non-destructive moisture testing, safety staging | €7,800.00 | €9,200.00 | 17.8% |
| Roof Drainage & Slate Repairs | Pyrenean slate tile restoration, gutter clearing, timber battens | €6,150.00 | €7,500.00 | 14.5% |
| Public Education & Free Materials | School pedagogical kits, historical exhibition banners, tactile models | €3,900.00 | €4,800.00 | 9.3% |
| Archival Research & Cartography | Digitization licenses, archival transcriptions, public repository hosting | €2,450.00 | €3,100.00 | 6.0% |
| Site Safety & Site Maintenance | Dry-stone terrace repairs, hand tools, protective eyewear, volunteer gear | €1,850.00 | €2,400.00 | 4.6% |
| Statutory Insurance & Registry | Civic liability insurance for volunteers, prefectural filings, accounting software | €1,420.00 | €1,950.00 | 3.8% |
| Administrative & Postal Supplies | General Assembly mailings, register books, official correspondence | €680.00 | €850.00 | 1.6% |
| TOTAL DISBURSED ALLOCATIONS | 100% Allocated Exclusively to Non-Profit Mission | €42,700.00 | €52,400.00 | 100.0% |
Verified Public Subsidies & Member Revenue Sources
All financial inflows are rigorously documented and reconciled by our Treasurer and external public auditors.
| Inflow Category | Funding Entity / Institutional Partner | FY 2025 Confirmed (€) | FY 2026 Projected (€) | Statutory Purpose |
|---|---|---|---|---|
| Municipal Heritage Grant | Ville de Foix (Municipal Council Decree) | €15,000.00 | €18,000.00 | Structural preservation & public safety |
| Departmental Heritage Subsidy | Conseil Départemental de l'Ariège | €12,000.00 | €15,000.00 | Youth cultural discovery & apse repair |
| Regional Cultural Allocation | Région Occitanie / DRAC Scientific Support | €8,500.00 | €10,500.00 | Architectural diagnostic survey & lime analysis |
| Annual Membership Dues | Community Members (Strict Non-Profit Dues) | €4,200.00 | €5,100.00 | 100% Reinvested into public preservation |
| Civic Philanthropic Bequests | Recognized French Heritage Foundations | €3,000.00 | €3,800.00 | Archival digitization & free educational kits |
| TOTAL ACCREDITED INFLOWS | Exclusively Non-Commercial Inflows | €42,700.00 | €52,400.00 | 100% Dedicated to Montgauzy |
Independent Financial Control & Auditing Protocols
To maintain an unblemished record of fiscal integrity, the Association des Amis de la Chapelle Notre Dame de Montgauzy implements a multi-tier financial verification procedure before any check is signed or electronic transfer is authorized.
Double Signature Requirement
Every expenditure exceeding €500.00 requires the co-signatures of both the Treasurer (Marie-Claire Rignac) and the President (Jean-Pierre Delmas), accompanied by itemized certified contractor invoices and technical approval reports.
Annual Supervisory Commission
An independent statutory audit committee comprising three non-Board association members reviews all bank statements, receipts, and public subsidy compliance records prior to presentation at the General Assembly.
Public Oversight by Funding Authorities
Because our association receives competitive public subventions from the Ville de Foix and the Département de l'Ariège, our financial accounts are subject to administrative review by public treasury controllers. Within six months following the close of each fiscal year, certified completion dossiers—complete with photographs of restored stonework, architect sign-offs, and cancelled invoice vouchers—are formally transmitted to the granting municipal and departmental departments.
Any unexpended balances allocated for specific technical projects are legally bound to be either rolled over into identical preservation projects under strict administrative agreement or reimbursed to the granting authority. This eliminates any possibility of fund diversion or unauthorized surplus accumulation.
Fiscal Neutrality and Zero Commercial Remuneration
In accordance with the stringent criteria defined under French tax jurisprudence (instruction fiscale 4 H-5-06) governing non-profit associations of public interest, our organization demonstrates total fiscal neutrality. The association's management is entirely disinterested: no executive officer, board member, or volunteer receives any salary, stipend, attendance fees, or direct or indirect material benefits.
Furthermore, our association maintains no commercial sales outlets, avoids any competitive advertising, and engages in no commercial partnerships that would distort fair market competition. By strictly confining our operations to non-commercial heritage conservation, we preserve our tax-exempt status while fulfilling our ethical promise to the citizens of Foix and the wider Ariège department.
Citizens and researchers seeking certified copies of our annual financial audit reports can contact our secretariat:
Contact