Reports, Statutory Audits & Governance Archive
In strict accordance with French non-profit legislation (Association Loi 1901) and public utility standards, OCEAN Ouistreham Colleville-Montgomery publishes its financial allocations, internal audit findings, and annual civic impact reports for unrestricted public review.
2026 Statutory Resource Allocation & Operating Budget
Comprehensive accounting synthesis demonstrating 100% reinvestment into public interest missions.
| Operational Budget Category | Allocation Amount | Percentage | Public Benefit Objective |
|---|---|---|---|
| Nautical Safety & Vessel Maintenance | €42,500 | 35.4% | ISO life vest renewals, rescue boat engine servicing, VHF communications, and rigging checks. |
| Subsidized School Modules (Voile Scolaire) | €36,000 | 30.0% | State-certified educator coaching for 680 primary and secondary public school students. |
| Adaptive Handi-Voile Equipment | €18,500 | 15.4% | Specialized seating rudders, wheelchair-accessible beach mats, and Tiralo maintenance. |
| Coastal Ecological Science & Cleanups | €13,000 | 10.8% | Microplastic analysis equipment, public sorting containers, and scientific partner liaison. |
| Civic Administration, Insurance & Auditing | €10,000 | 8.4% | Comprehensive civil liability insurance, independent audit fees, and prefectural filings. |
| Total Certified Operational Budget | €120,000 | 100.0% | Zero commercial dividends, profit extraction, or private executive compensation. |
Statement of Financial Non-Distribution & Funding Provenance
All board directors and executive bureau officers serve strictly in an unremunerated, honorary capacity. All financial resources received through public subsidies from the municipalities of Ouistreham and Colleville-Montgomery, the Conseil Départemental du Calvados, the Région Normandie, the Agence Nationale du Sport, and member dues are legally allocated to public service operations.
Income Provenance: 45% Municipal Operating Subsidies • 25% Departmental & Regional Grants • 18% National Sports Agency (ANS) Allocation • 12% Voluntary Membership Contributions.
Three-Year Comparative Civic Metrics (2024 – 2026)
Quantitative progression of our public service output across education, inclusion, and environment.
| Civic Impact Indicator | 2024 Season | 2025 Season | 2026 (Projected / Active) | Evolution Trend |
|---|---|---|---|---|
| Enrolled Public School Trainees | 520 students | 610 students | 680 students | +30.7% growth in accessible school access |
| Handi-Voile Adaptive Outings | 95 sessions | 118 sessions | 140+ sessions | +47.3% expansion in specialized mobility |
| Shoreline Debris Removed (Manual) | 2.4 tons | 2.9 tons | 3.2 tons | Targeted intertidal wrack protection |
| Life Vest Safety Certifications | 280 citizens | 350 citizens | 420 citizens | Systematic community tidal risk mitigation |
| Active Civic Volunteers | 78 members | 94 members | 120 members | Democratically engaged local residents |
Capital Asset Inventory & Fleet Reinvestment Reserves
Evaluation of communal non-commercial nautical assets held in public trust.
| Asset Category | Unit Count | Gross Book Value | Depreciation Reserve | Reinvestment Allocation |
|---|---|---|---|---|
| Catamarans & Regatta Dinghies | 30 Hulls | €68,000 | €42,000 | Annual rigging refit and hull gelcoat renewals |
| Motorized Safety Launches (Semi-Rigid) | 3 Craft | €34,000 | €18,000 | Four-stroke marine engine overhaul and electronics |
| Sand Yachts (Chars à Voile) | 14 Units | €22,000 | €14,000 | Chassis bearing replacement and tire stock maintenance |
| Adaptive Handi-Voile Equipment & Tiralos | 6 Systems | €16,500 | €9,000 | Subsidized zero-barrier beach access maintenance |
Formal Certification by the Elected Internal Auditor Commission
"We, the undersigned elected internal commissaires aux comptes of OCEAN Ouistreham Colleville-Montgomery, certify that we have examined the general ledger, bank reconciliations, expense vouchers, and municipal grant justifications for the operating year 2025/2026. We attest that all receipts and disbursements comply with French Law of July 1, 1901 regulations, that all funds have been strictly applied to public interest missions without private profit extraction, and that the financial records present an accurate, honest, and sincere picture of the association's assets."
Signed at Ouistreham on February 17, 2026 • Certified by: Jacques Lemarchand, Catherine Morin, Alain Renouf (Elected Member Auditors).
General Assembly Minutes & Deliberation Logs
Democracy is the cornerstone of our association's governance. In conformity with our constitution, every significant strategic orientation, fleet expenditure, and municipal partnership is debated openly and decided by recorded roll-call votes.
The summary minutes of our recent assemblies are cataloged below:
- Assembly Ordinary 2026 (17 Feb 2026): Unanimous approval of the 2025 financial accounts, discharge granted to Treasurer Philippe Gauthier, adoption of the 2026 youth inclusion priority framework.
- Steering Committee Meeting (14 Jan 2026): Formal ratification of the updated safety protocols in conjunction with the SNSM Station of Ouistreham.
- Extraordinary Assembly 2025 (22 Nov 2025): Modernization of internal bylaws regarding environmental reporting standards and public data accessibility under GDPR.
2025–2026 Coastal Ecological Impact Synthesis
Throughout the preceding twelve months of field observation, our volunteer teams in coordination with municipal environmental officers have cataloged empirical baseline metrics for the Côte de Nacre:
- Shoreline Transect Density: 3.2 metric tons of anthropogenic debris recovered across 38 kilometers of shoreline, with 74% consisting of fragmented packaging plastics.
- Dune Root Expansion: 1,800 square meters of marram grass planting certified in the Colleville-Montgomery coastal protection zone, yielding a 22% reduction in localized windward blowout erosion.
- Macro-Fauna Sightings: 42 documented observations of harbor seal pods (Phoca vitulina) logged and reported safely without approaching the animals or disrupting resting haul-outs.
- Water Clarity Index: 96% of open-water testing dates satisfied excellent microbiological and physicochemical health standards.
Auditing Oversight & Public Consultation Procedures
Any registered association member, accredited representative of a partner municipality, or state official may exercise the legal right of document consultation.
Official requests to consult physical voucher archives, invoice registries, or bank reconciliation statements must be directed in writing to the Secretariat at our registered office: RUE PAUL EMILE VICTOR, 14150 OUISTREHAM or electronically to devidnabaf@gmail.com. Consultations are scheduled within fifteen business days at the association premises.
Certified paper copies of our statutory annual declaration filed with the Préfecture du Calvados under RNA W142010010 are maintained on permanent open display in the entrance vestibule of our municipal nautical base.
