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Rédaction : Maître Brigitte Clavagnier 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

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!!!!

!!!!!! ! Rédaction : Maître Brigitte Clavagnier avec la contribution de Bérengère Denis, AlcyaConseil pour Opale/CRDLA Culture Avec la participation de :

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JUIN

201

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!!!"#$%&'"%((#")*

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

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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B. Les conditions de légalité des subventions

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"""

C. Procédure de demande d’attribution des subventions et obligations liées au financement public

"1. La demande de subvention (encadrée par la loi ESS)

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!f

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!U

3. La convention de subvention : un acte important entre le financeur et l’association

%&'"2N/(B.)(26'"*(33K4&6)"'&/26"/&"G26).6)"*&"/."'=N;&6)(261"

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#V

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T.4" &\&G-/&L" 26)" 8)8" 4&O=./(3(8&'" &6"G.4>R8'" -=N/(>'" *&'" >26;&6)(26'" *+2N_&>)(3'" >26>/=&'"-.4"/&"*8-.4)&G&6)"*&"<&(6&E&)Eo.46&".;&>"*&=\".''2>(.)(26'">=/)=4&//&'"-2=4"/."48./('.)(26"*+=6" 3&')(;./1"D-4K'".6./C'&"*&'" >26;&6)(26'L" (/" &')".--.4=".=\" _=B&'"O=&" /&=4"=6(O=&"2N_&)"8).()" *&" R!02&;#! -=1.%>;&;! ,#! -=$2;/#4#6/! -#! e#&6#`#/`a2;6#! $2;! %6#! $;='#61#! 2;/&'/&?%#!=>=6#4#6/&#,,#! E! ,3=1H#,,#! -%! /#;;&/.&;#! -=$2;/#4#6/2,!S@" %&'" >26;&6)(26'" -48;2C.(&6)" /."4&')()=)(26" *&" /." '=N;&6)(26" '(" /&'" G2C&6'" G('" &6" v=;4&" -.4" /&'" .''2>(.)(26'" 8).(&6)"G.6(3&')&G&6)" (6'=33('.6)'" .=" 4&B.4*" *&'" .))&6)&'" &)" 6&" -&4G&)).(&6)" -.'" *+.))&(6*4&" /&'"2N_&>)(3'" ;('8'1" I63(6L" /&" 4i/&" *=" >2G()8" *&" -(/2).B&" .//.()" N(&6" .=E*&/P" *=" '(G-/&" >26)4i/&"O=+=6&">2//&>)(;()8"-&=)"&\&4>&4"*.6'"/&"4&'-&>)"*&"/+.=)262G(&"*+=6&".''2>(.)(261"%&")4(N=6./"&6" ." >26>/=" O=&" /+2N_&)" 48&/" *&" /." >26;&6)(26" 8).()" *&" >263(&4" P" >&'" *&=\" .''2>(.)(26'" /."-42G2)(26" *=" *8-.4)&G&6)L" G2C&66.6)" =6&" 48G=684.)(26" 326>)(26" *&" /+.>>2G-/(''&G&6)"*&'"-4&').)(26'"y"/+.>)(;()8">=/)=4&//&"6+8).6)"O=&"/&"G2C&6"*+.''=4&4">&))&"-42G2)(26JM1""

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%." 48*.>)(26" *+=6&" >26;&6)(26" 3.('.6)" .--.4.j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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

#M

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b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

"%24'O=&" /+S).)" >26>/=)" =6&" >26;&6)(26" -/=4(.66=&//&" *+2N_&>)(3'L" (/" &')" )&6=L" &6" *&R24'" *&" /."'=N;&6)(26" (6()(./&">244&'-26*.6)"P" /."-4&G(K4&".668&"*+&\8>=)(26L"*+24B.6('&4" /&";&4'&G&6)"-2=4"/&'".668&'"'=(;.6)&'1" :/"-&=)"-48;2(4" /&";&4'&G&6)"*+.;.6>&'JW"y"WV"a"*="G26).6)"*&" /."'=N;&6)(26".66=&//&"-&=;&6)".(6'("b)4&".=)2G.)(O=&G&6)";&4'8'".;.6)"/&"#M"G.4'"*&">R.O=&".668&L"'.=3"4&3='"G2)(;8"*&"/+.*G(6(')4.)(26J[1""###D. Formes et montant de la subvention

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"""""""""""""""""""""""""""""""""""""""" """""""""""J!"I6">&"'&6'L".;('"*="?26'&(/"*+S).)"*="Mf"G.("!VVJL"?(68G.)RKO=&"34.6].('&L"-48>()8"y")4(N=6./".*G(6(')4.)(3"*&"h(>&L"!J"38;4(&4"!VV[L"D>.*8G(&"(6)&46.)(26./&"*+8)8"y"?26'&(/"*+S).)L"[".;4(/"!VV`L"7&')(;./"*+.4)"/C4(O=&"*+D(\E&6ET42;&6>&1"J#"?26'&(/"*+S).)L"W"_=(//&)"!VMVL"6e#Vf[MW1"JJ"?26'&(/"*+S).)L"`".2g)"!VVfL"?48*()">22-84.)(3L"62"!fWU`U1""JW"D4)(>/&"##"*="*8>4&)"6e"!VM!EM!J["*="`"62;&GN4&"!VM!1""J["?IL"`".2g)"!VVfL"?48*()">22-84.)(3L"62"!fWU`U1""J` "^8>4&)'" 6e" UUEMV[V" *=" M[" *8>&GN4&" MUUU" &)" 6e" !VVVEMV!!" *=" M`" 2>)2N4&" !VVV"y" >(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"

Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

#!

1. Subvention en numéraire %."'=N;&6)(26"-&=)"b)4&";&4'8&"&6"6=G84.(4&1"%."'=N;&6)(26"6+8).6)"-.'".''(G(/.N/&"P"=6"-4(\L"'26"G26).6)"&')"/(N4&G&6)"3(\8"-.4"/.">2//&>)(;()81"<26"G26).6)"-&=)"b)4&"(6384(&=4".="-4(\"*&"4&;(&6)"*&"/+2-84.)(26"2="*&"/+.>)(;()8"G.('"&//&"-&=)".=''(">2=;4(4"/.")2)./()8"*=">2g)"*&"4&;(&6)"'.6'"-2=4".=).6)"b)4&">26'(*848&">2GG&"=6"-4(\"&6)4.j6.6)"=6&"4&O=./(3(>.)(26"*&" /."'=N;&6)(26"&6"G.4>R8"-=N/(>L"*K'"/24'"O=&"/&">4()K4&"*&"/+(6()(.)(;&"*&"/+.>)(;()8"&')"4&'-&>)81"""I6"4&;.6>R&L"/&"G26).6)"*&"/."'=N;&6)(26"6&"*2()"-.'"&6"-4(6>(-&"&\>8*&4"/&">2g)"*&"G('&"&6"v=;4&L">&"O=("'=--2'&"/+8).N/(''&G&6)"*+=6"N=*B&)"-48;('(266&/".=";="*=O=&/"/&"G26).6)"*&"/."'=N;&6)(26"&')"*8)&4G(681":/"&')">&-&6*.6)"-2''(N/&L"P"/."3.;&=4"*&"/."G('&"&6"v=;4&"*="-42_&)L"O=&"/+.''2>(.)(26"48./('&"=6"&\>8*&6)1" :/"-&=)"b)4&">26'&4;8"-.4" /+.''2>(.)(26"P">26*()(26"*+b)4&"X"4.('266.N/&"Z" 7>.&;!$25#!F):@"""I6"4&;.6>R&L"/.">26;&6)(26"*2()"-48;2(4"/&'"G2*./()8'"*&"4&')()=)(26"*&'"'=N;&6)(26'"626"=)(/('8&'"2="O=("&\>8*&4.(&6)"=6"N8683(>&"X"4.('266.N/&"Z1"""^&"-/='L" /&'".''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&''&"*&"/+.=)24()8";&4'.6)&L"-48>('8&"*.6'"/+.>)&".))4(N=)(31"?&))&"4KB/&"'+.--/(O=&".=\"'=N;&6)(26'"*&"/+S).)Jf"&)"*&'">2//&>)(;()8'")&44()24(./&'JU1"56"4&;&4'&G&6)"*&"'=N;&6)(26"626".=)24('8">26')()=&"=6".N='"*&">263(.6>&"&)"=6&"'()=.)(26"*&"B&')(26"*&" 3.()"*&"326*'"-=N/(>'1"""<&=/&'" /&'" '=N;&6)(26'" &6" &'-K>&" '26)" -4('&'" &6" >2G-)&" -2=4" /&" >./>=/" *=" '&=(/" *&" MW#"VVV"t"(G-2'.6)"/."*8'(B6.)(26"*+=6">2GG(''.(4&".=\">2G-)&'"&)"*+=6"'=--/8.6)L"&)"/+2N/(B.)(26"*&"-=N/(&4"/&'">2G-)&'"*&"/+.''2>(.)(26".="o.%;62,!.00&1&#,WV1""""

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

##

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

J#

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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A. Les services d’intérêt général non économiques """

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B. La prohibition de principe des aides d’État finançant des activités économiques

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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C. Les dérogations en fonction du montant : les aides dites « de minimis »

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

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Le Guide des relations entre associations et financeurs publics. 2017 www.opale.asso.fr

[`

ANNEXES """"

Points de RepèrESS du RTES : - Marchés publics & ESS - Les modes de contractualisation collectivités/acteurs

de l’ESS

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1 En 2013, seuls 6,7!% des marchés d’un montant supérieur à 90!000!"!HT comportaient une clause environnementale et 6,1!% une clause sociale (recensement des achats publics de l’OEAP publié en novembre 2014).

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1 Propos recueillis lors de la conférence en ligne RTES «Marchés réservés et clauses d’insertion» du 9 septembre 2016.2 Voir page suivante concernant l’article 28.

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