Le Guide des relations entre associations et financeurs publics 2017 www opale asso 9 TOUR D'HORIZON : SUBVENTIONS " Définition de la subvention
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Le Guide des relations entre associations et financeurs publics 2017 www opale asso 9 TOUR D'HORIZON : SUBVENTIONS " Définition de la subvention
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!!!!!!!!!!!! ! Rédaction : Maître Brigitte Clava gnier avec la contribution de Bérengère Denis, AlcyaConseil pour Opale/CRDLA Culture Avec la participation de : !!JUIN 2017 !!!"#$%&'"%((#")*
LE GUIDE DES RELATIONS ENTRE ASSOCIATIONS ET FINANCEURS PUBLICS !Une illustration par la culture Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr ! ""Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr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e Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr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`"a"&6)4&"! 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La subvention : outil de partenariat et cadre de coopération entre initiative privée et financeur public "" !"#2-6:)1*&%1#,;"<<&,0;)#+%00)#%-*&$#.)#+%%5;,"*&%1#D=")4.;&4'"*&"'.">(4>=/.(4&"*="!U"'&-)&GN4&"!VMWL"/&"T4&G(&4"G(6(')4&"."48.33(4G8"/+(G-24).6>&"*&"<":%,&2),#$)#2%-*&)1#5-6$&+#"-M#"22%+&"*&%12#5",#$)#6&"&2#.)2#2-6:)1*&%12?#%.">(4>=/.(4&"(6*(O=&".(6'("Q""!R!A,!'325&/!-#!,#%;!$#;4#//;#!-#!1.6-%&;#!2%!4&#%&,=5&26/!,#!;#1.%;'!2%#6/& .6'!$,%;&266 %#,,#'!#/!#6!-=>#,.$$26/!%6#!$.,&/& 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Subvention d'investissement ou de fonctionnement 56&"'=N;&6)(26"-&=)">26)4(N=&4".= "3(6.6>&G&6)"*+=6"(6;& ')(''&G&6)L".="*8;&/2--&G&6)"*+=6"-42_&)"2=".="3(6.6>&G&6)"B/2N./"*&"/+.>)(;()8"*&"/+24B.6('G&"N8683(>(.(4&"*83(6(L">26]="&)"&6B.B8"-.4">&"GbG&"24B.6('G&1"""56&"'=N;&6)(26"-&=)"*26>"b)4&".//2=8&"-2=4"=6"2N_&)"*8)&4G(68L"=6"-42_&)"'-8>(3(O=&L"2="b)4&"*8*(8&".="3(6.6>&G&6)"B/2N./"*&"/+.>)(;()8".''2>(.)(;&1"D(6'(L"4(&6"6+(6)&4*()"*&"'=N;&6)(266&4"/&"3(6.6>&G&6)"B/2N./"*+=6&".''2>(.) (26"G./B48"/."-4.)(O=&"*&"62GN4&=' &'">2//&>)(;()8' L"O=(" 6+&6)&6*&6)"3(6.6>&4"O=&"*&'"-42 _&)'"*8)&4G(68'"P"/+&\>/='(26"*&'">R.4B&'"*&"32 6>)(266&G&6 )"B8684./"*+=6&".''2>(.)(261"""""""""""""""""""""""""""""""""""""""""""""""""""""MW"?DD"o.4'&(//&L"#"2>)2N4&"!VM["62"MJoDVW!!U1"M["HD"o26)-&//(&4L"U"38;4(&4"!VM`L"62'"MWVV#`J"&)"MWV!UMJL"(68*()'1"m=B&G&6)"*&;&6="*83(6()(31" Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr !J %&'"'=N;&6)(26'"*+(6;&')(''&G&6)".>>24*8&'"-.4"/+S).)"2N8(''&6)"P"*&'"4KB/&'"-.4)(>=/(K4&'M`1""%&'".''2>(.)(26'"N8683(>(.(4&'"*&"'=N;&6)(26'"6&"-&=;&6)"/&'"4&;&4'&4"&6")2=)"2="-.4)(&"P"=6&".=)4&"')4=>)=4&L"'.=3".=)24('.)(26"&\-4&''&" *.6'"/+.>)&".))4(N=)(3 Mf1"?&))&"4 KB/&"'+.--/(O=&".=''(".=\"'=N;&6)(26'";&4'8&'"-.4"/&'">2//&>)(;()8'")&44()24(./&'MU1""""B. Les conditions de légalité des subventions 1. La notion d'intérêt public local %."'=N;&6)(26";&4'8&"*2()"48-26*4&"P"=6"&1*;,=*#5-6$&+#$%+"$371"<&/26"/."_=4('-4=*&6>&L"/+(6)&4;&6)(26"*&"/.">2//&>)(;()8"*2()"-48'&6)&4"=6"(6)84b)"B8684./"&6"48-26*.6)".=\"N&'2(6'"*&"'."-2-=/.)(26L"-.4"2--2'()(26".=\"(6)84b)'"-.4)(>=/(&4'"&)".=\"(6)84b)'"&\)84(&=4'1"56&"'=N;&6)(26".>>24*8&"P"-42_&)">=/)= 4&/"&6B.B8"-.4"=6&".''2>(.)(2 6"R 24'"*=")&44()2(4&" *&"/.">2//&>)(;()8"&')"&6;('.B&.N/&" P">26*()(26" )2=)&32('"O=&">&))&" >2//&>)(;()8"&6)4&)(&66&" =6"X"/(&6" -.4)(>=/(&4"Z".;&>"/&" )&44()2(4&"*+(6)&4;&6)(26"*&"/.*()&".''2>(.)(261""*83.=)"*+=6")& /"/(&6L"."8)8 ".66=/8&L"-.4"&\&G-/&L"/."'=N;&6)(26";&4'8&"-.4"/&">26'&(/"B8684./"*&"/+,('&"P"/+.''2>(.)(26"-2=4"?2/2GN&CE%&'E^&=\ESB/('&'L"O=(".;.()"-2=4"2N_&)"/."4&').=4.)(26"*=";(//.B&!M1""I6"4&;.6>R&L"/&"?26'&(/"*+S).)".".*G('"/."/8B./()8"*+=6&"'=N;&6)(26"-2=4"/+8*(3(>.)(26"P"%(//&"*+=6&"').)=&"*=">.4*(6./"%(86.4)L"6.)(3"*&">&))&";(//&"*26)"(/".;.()"8)8"/+8;bO=&"-&6*.6)"O=.4.6)&".6'1"%&"?26'&(/"*+S).)".">26'(*848" O=&"/&"4.C266&G&6)"*&" >&))&"-&4'266./()8" /2>./&"8).()"'=33('.GG&6)" (G-24).6)"-2=4">26384&4"P">&"-42_&)"=6"(6)84b)">2GG=6./!!1""^&"GbG&L"(/"."_=B8"O=+=6&">2//&>)(;()8"-=N/(O=&"-2=;.()";&4'&4"=6&"'=N;&6)(26"P"/."726*.)(26"4&>266=&"*+=)(/()8"-=N/(O=&"-42-4(8).(4& "*&"/."N.'(/(O=&"*&"72=4 ;(K4&L"P"%C26L" -2=4"/+.G86.B&G&6)"*+=6".'>&6'&=4"-&4G&)).6)".=\"-&4'266&'"P"G2N(/()8"48*=()&"*+.>>8*&4"P"/+(6)84(&=4"*="Nx)(G&6)1"%&"?26' &(/"*+S).)".">26'(*848" O=&">&)".'>&6'&=4"-48'&6).()"R!%6!&6/=;J/!$%L,&1!,.12,!,&=!6./24 4#6/!E!,3&4$.;/261#!-#!,3=-&0&1#!$.%;!,#!;2G .66#4#6/!1%,/%;#,! .%!,#!-=>#,.$$#4#6/!/.%;&'/&?%#!#/!=1.6.4&?%#!-%!/#;;&/.&;#!-#!,2!>&,,#!-#!8G.6!S@!D=)4&'">26*()(2 6'"4&O=('&'"Q"/+8O=(-&G&6)"'=N;&6)(2668"6+&')"-.'" /=(EGb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`"^8>4&)'"6e"UUEMV[V"*= "M["*8>&GN 4&" MUUU"&)"6e"!VVVEMV!!"*= "M`"2>)2N4& "!VVV"& )">(4>=/.(4&"*+.--/(>.)(26 "*= "MU"2>)2N4&"!VVV"*="*8>4&)"*="M["*8>&GN4&"MUUU"4&/.)(3".=\"'=N;&6)(26'"*&"/+S).)"-2=4"/&'"-42_&)'"*+(6;&')(''&G&6)"@h,F"I?,rVVMVV#[?A1"Mf"D4)(>/&'"MJ"&)"MW"*="*8>4&)E/2("*="!"G.("MU#f"4&/.)(3".="N=*B&)1"MU"D4)(>/&"%1M[MMEJ"*="?2*&"B8684./"*&'">2//&>)(;()8'")&44()24(./&'"@?q?HA1"!V"D4)(>/&"%1!M!ME!U"*="?q?H1"!M"?26'&(/"*+S).)L"MM"_=(6"MUU`L"6eM`VV[UL"^8-.4)&G&6)"*&"/+,('&1"!!"?IL"!W"62;&GN4&"MUffL"^=N2('L"F&>=&(/"%&N26L"MUffL"-1"J!!1""!#"?IL"MU"_=(//&)"!VMML"6e"#VffM`L"78*84.)(26"*&"/."/(N4&"-&6'8&"&)"*&"/+.>)(26"'2>(./&"*="FRi6&1"!J"?IL"!f"2>)2N4&"!VV!L"6e"!M[`V[L"?2GG=6&"*&"^4.B=(B6.61" Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr !W "2. La subvention est liée à la compétence de la collectivité qui finance %&'">2//&>)(;()8'")&44()24(./&'"&)"/&=4'"B42=-&G&6)'"6&"-&=;&6)"'=N;&6)(266&4"O=&"*&'".>)(;()8'"2="-42_&)'"&6)4.6)"*.6'"/&=4">R.G-"*&">2G-8)&6>&"/8B./&"2="*8/8B=8&1"""%."'=--4&''(26"-.4"/."/2("h,HF&!W"*&"/.">/.='&"*&">2G-8)&6>&"B8684./&"*&'"*8-.4)&G&6)'"&)"*&'"48B(26'!["(G-2'&"*8'24G.('".=\".''2>( .)(26'"*&"4&>R&4>R&4"' ("/.">2//&>)(;()8"O=+&//&'"&6)&6 *&6)"'2//(>()&4"-2=4"N8683(>(&4"*+=6&"'=N;&6)(26"&')"&6>24&">2G-8)&6)&".="4&B.4*"*="-42_&)">26'(*848L".3(6"*+.*4&''&4"/&'"*&G.6*&'"*&"'=N;&6)(26'".="N26"(6)&4/2>=)&=4!`1"""%&'">2GG=6&'"& )"4&B42=-&G&6)'"*&">2GG=6&'">26'&4;&6 )L"&6"4&;.6>R &L"=6&">2G-8)&6>&"B8684./&"&)"-&=;&6)"(6)&4;&6(4"'=4")2=)"'=_&)"*+(6)84b)"/2>./"/24'O=&"/.">2G-8)&6>&"&6"O=&')(26"6+."-.'"8)8".))4(N=8&"P")()4&"&\>quotesdbs_dbs6.pdfusesText_11