Recommendations from Jacques Maureau, chartered accountant and auditor, director of the Sadec Akelys office in Lyon.
Financing, revenue, remuneration of trainers/coaches, administration of establishments and equipment… Managing an associative sports club requires as much rigor and vigilance as if it were a business. Although the atmosphere is friendly and the state of mind is “sporty”, professionalism is essential. True entrepreneurs, the leaders of sports associations now surround themselves with accounting, social and legal skills to meet their obligations and responsibilities.
The “Association” status could convey in the collective unconscious an erroneous image of “simplified” administration or facilitated procedures… This is not the case! Be careful not to minimize the importance of management and the involvement of leaders. They engage their own responsibility within the framework of their associative activities, particularly in the event of management errors.
All members of the board of directors are considered as leaders of an association but, more particularly, the members of the office: the president (and vice-presidents), the treasurer, the secretary, the deputies, etc.
Like companies, the directors of an association are responsible for the most “sensitive” missions. Their role goes beyond simple financial control of the association. As true managers, they are responsible for preparing the budget and monitoring its execution, the day-to-day management of the association and in particular the management of the bank account(s), the production and dissemination of financial information, the annual accounts and the financial report presenting developments from one financial year to another by comparing the figures for the year with those of last year…
Securing accounting and the treasury function
An associative sports club must therefore keep its accounts following rules. It is not just a statement of expenses and income. Management of memberships, monitoring of collection of contributions… gifts or donations from individuals or companies, subsidies, other activity income… From 15 – 20,000 euros operating budget (revenue + expenses) any entity must maintain a association accounting.
Payroll management of participants
The social administration of a sports association must also be seriously diligent. Vigilance is required regarding the remuneration of sports coaches and speakers who lead classes and training several times a week. Payroll management must follow regulations. We do not pay speakers in expense reports, it is prohibited! Clubs are frequently checked on the remuneration of athletes and speakers by sports leagues, by Urssaf or the labor inspectorate.
Obligation to appoint an auditor
Furthermore, whatever their size, associations benefiting from public subsidies and receiving donations are required to appoint an auditor in addition to their accountant.
The support of the office of a sports association, in particular its president and its treasurer, by a chartered accountant not only allows managers to fulfill their obligations, but in particular to be released from possible liability due to error an accountant. The professionalization of management is essential to the proper functioning of the association as a whole.
2024-01-19 15:12:03
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