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{"id":16419,"date":"2020-09-29T07:25:20","date_gmt":"2020-09-29T07:25:20","guid":{"rendered":"https:\/\/erci-online.fr\/?p=16419"},"modified":"2020-09-29T07:30:02","modified_gmt":"2020-09-29T07:30:02","slug":"le-tresorier-une-piece-maitresse","status":"publish","type":"post","link":"https:\/\/erci-online.fr\/le-tresorier-une-piece-maitresse\/","title":{"rendered":"Le Tr\u00e9sorier, une pi\u00e8ce ma\u00eetresse"},"content":{"rendered":"

\"\"<\/a>Cliquez sur l’image <\/em><\/span>pour l’agrandir<\/em><\/span><\/p>\n

Pour nos clubs adh\u00e9rents<\/strong><\/span><\/em><\/p>\n

Si nous venions \u00e0 parler du r\u00f4le primordial de la place de Tr\u00e9sorier :<\/strong><\/span><\/em><\/p>\n

En tant que responsable de la politique financi\u00e8re d\u00e9finie par la direction de l\u2019association, le tr\u00e9sorier s\u2019occupe de la tenue des comptes. Selon la loi de 1901, une association n\u2019a pas d\u2019obligation l\u00e9gale de tenir des comptes. Toutefois, si les statuts l\u2019imposent, et si l\u2019association d\u00e9passe un certain seuil, la tenue d\u2019une comptabilit\u00e9 est obligatoire. Du reste, dans un souci de transparence de la gestion de l\u2019association, il est n\u00e9cessaire d\u2019enregistrer au moins les d\u00e9penses et les recettes. C\u2019est le r\u00f4le du tr\u00e9sorier au sein des membres du bureau.<\/span><\/p>\n

Qui peut devenir tr\u00e9sorier d\u2019une association ?<\/strong><\/span><\/em><\/h2>\n

La fonction de tr\u00e9sorier peut \u00eatre incompatible avec d\u2019autres fonctions. Ainsi, un d\u00e9put\u00e9 ou un s\u00e9nateur ne peut devenir tr\u00e9sorier d\u2019une association :<\/span><\/p>\n

    \n
  • B\u00e9n\u00e9ficiant, sous forme de garanties d\u2019int\u00e9r\u00eats ou sous forme \u00e9quivalente, de subventions ou d\u2019avantages de la part de l\u2019\u00c9tat ou d\u2019une collectivit\u00e9 publique (sauf disposition de l\u2019article LO297 du code \u00e9lectoral) ;<\/span><\/li>\n
  • Dont l\u2019activit\u00e9 consiste principalement \u00e0 ex\u00e9cuter des travaux ou de la prestation de fournitures ou de services pour le compte ou sous le contr\u00f4le de l\u2019\u00c9tat, d\u2019une collectivit\u00e9, d\u2019un \u00e9tablissement public, d\u2019une entreprise nationale ou d\u2019un \u00c9tat \u00e9tranger.<\/span><\/li>\n<\/ul>\n

    \u00c0 l\u2019inverse, peut assumer ce r\u00f4le :<\/span><\/strong><\/span><\/em><\/p>\n

      \n
    • Un mineur \u00e2g\u00e9 d\u2019au moins 16 ans, sous condition de l\u2019accord de ses parents ou d\u2019un tuteur ;<\/span><\/li>\n
    • Un fonctionnaire ou un agent non titulaire \u00e0 titre accessoire \u00e0 son activit\u00e9 principale dans la fonction publique (d\u00e9cret 2017-105 du 27 janvier 2017) ;<\/span><\/li>\n
    • Un militaire en activit\u00e9 \u00e0 titre accessoire \u00e0 son activit\u00e9 principale dans l\u2019arm\u00e9e (article L 4122-2 du code de la d\u00e9fense) \u00e0 condition, qu\u2019il ait l\u2019aval de sa hi\u00e9rarchie, et que l\u2019association n\u2019ait pas de caract\u00e8re syndical ou politique.<\/span><\/li>\n<\/ul>\n

      Tr\u00e9sorier : quel est son r\u00f4le ?<\/span><\/strong><\/span><\/em><\/h2>\n

      Bien que la pr\u00e9sence d\u2019un tr\u00e9sorier ne soit pas obligatoire dans une association loi 1901, il reste indispensable pour veiller au bon fonctionnement de l\u2019entit\u00e9. Dans les faits, son r\u00f4le consiste \u00e0 :<\/span><\/p>\n

        \n
      • D\u00e9finir les objectifs des d\u00e9penses \u00e0 engager pour r\u00e9aliser le programme d\u2019activit\u00e9 ;<\/span><\/li>\n
      • Pr\u00e9parer le budget pr\u00e9visionnel en accord avec les objectifs \u00e0 court, moyen et long terme ;<\/span><\/li>\n
      • Proposer les objectifs \u00e0 atteindre sur le plan des ressources ;<\/span><\/li>\n
      • \u00c9mettre des propositions concernant la gestion.<\/span><\/li>\n<\/ul>\n

        De ce fait, le tr\u00e9sorier n\u2019est pas un simple caissier ou comptable. Son r\u00f4le va au-del\u00e0 du contr\u00f4le financier de l\u2019association, car il endosse v\u00e9ritablement le r\u00f4le de gestionnaire de compte. Ainsi, il se doit d\u2019avoir de bonnes connaissances en comptabilit\u00e9 et finance, une connaissance approfondie de l\u2019association pour laquelle il travaille et une relation cordiale et sinc\u00e8re avec le pr\u00e9sident, voire avec tous les responsables de l\u2019association.<\/span><\/p>\n

        C’est pourquoi, l’ERCI \u00e0 mis en place un Drive ou chaque club poss\u00e8de son propre dossier avec son acc\u00e8s personnel et tous ses documents. <\/b><\/em><\/span>(<\/span>Identiques \u00e0 tous les clubs<\/span>)<\/span> avec un dossier comptabilit\u00e9 analytique pour \u00eatre en conformit\u00e9 selon le plan comptable 2020.<\/b><\/em><\/span><\/p>\n

        Nous restons joignable pour une aide concernant ce sujet <\/span>et aussi pour d’autres questions.<\/span><\/p>\n

         <\/p>\n","protected":false},"excerpt":{"rendered":"

        Cliquez sur l’image pour l’agrandir Pour nos clubs adh\u00e9rents Si nous venions \u00e0 parler du r\u00f4le primordial de la place de Tr\u00e9sorier : En tant que responsable de la politique financi\u00e8re d\u00e9finie par la direction de l\u2019association, le tr\u00e9sorier s\u2019occupe de la tenue des comptes. Selon la loi de 1901, une association n\u2019a pas d\u2019obligation …<\/p>\n","protected":false},"author":2,"featured_media":16772,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"ngg_post_thumbnail":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1,2,9,10,11,3,12],"tags":[],"jetpack_publicize_connections":[],"jetpack_featured_media_url":"https:\/\/i0.wp.com\/erci-online.fr\/wp-content\/uploads\/2020\/09\/Tresorier.jpg?fit=551%2C362&ssl=1","jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p8mmeF-4gP","jetpack_likes_enabled":true,"_links":{"self":[{"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/posts\/16419"}],"collection":[{"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/comments?post=16419"}],"version-history":[{"count":38,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/posts\/16419\/revisions"}],"predecessor-version":[{"id":16767,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/posts\/16419\/revisions\/16767"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/media\/16772"}],"wp:attachment":[{"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/media?parent=16419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/categories?post=16419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/erci-online.fr\/wp-json\/wp\/v2\/tags?post=16419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}