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Opinion On The General Publication Of The Accounts Of The Political Parties And Groups In Respect Of Fiscal 2012

Original Language Title: Avis relatif à la publication générale des comptes des partis et groupements politiques au titre de l'exercice 2012

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JORF no.0018 of 22 January 2014 page 1174
text No. 65



Notice of the general publication of political party and group accounts for the 2012 fiscal year

NOR: CCCX1401465V ELI: Not available

Deliberated by the Committee at its meeting on 9 December 2013

The commission presented in its previous activity reports the conclusions of its analysis on the financing of political parties. It thus recalled and clarified its role in this regard. This notice is consistent with these reflections.

I. - Accounting obligations of political parties
A. ― The definition of the political party

Neither the Constitution nor the law specifically defined the notion of political party. Article 4 of the Constitution states that they " contribute to the expression of suffrage" and " form and exercise their activity freely". La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La La Act No. 88-227 of 11 March 1988 relative to the financial transparency of political life is limited to recognizing that "[political parties] enjoy the moral personality (1)".
The lack of a definition is problematic when it comes to setting principles and rules for financing political parties, and in particular when it comes to determining the scope of a funding law.
This is why the Constitutional Council and the Council of State have come, through their respective and consistent jurisprudence, to make criteria for defining the concept of political party as follows. In the sense of Act No. 88-227 of 11 March 1988 relating to the financial transparency of political life, is considered as a political party the legal person of private law who has assigned a political purpose:
- if it has received public assistance (sections 8 and 9 of the Act of 11 March 1988) or has regularly appointed an agent (sections 11 to 11-7); and
- if it has deposited accounts certified by two auditors with the PSCC (section 11-7).
For example, any private legal entity that has committed a political purpose must, if it has received public assistance or has designated an agent to collect funds that may be either a natural person declared at the prefecture or a funding association approved by the PSCC, file certified accounts.
The amount of public assistance allocated to the financing of political parties and groups is included in the finance bill and is subject to a distribution by decree. This amount is divided into two equal fractions:
– a first fraction intended for the financing of parties and groups according to their results in the elections to the National Assembly (with special provisions for parties presenting exclusively overseas candidates);
– a second fraction specifically intended for the financing of parties and groups represented in Parliament.
It should be noted that the first fraction is subject to penalties for non-compliance with the parity between the candidates and that a parliamentarian can only be attached to a political party that is a beneficiary of the first fraction. In addition, the Act No. 2013-907 of 11 October 2013 on the transparency of public life came to amend the rules relating to the linkage of parliamentarians. Thus, a parliamentarian elected in an electoral district that is not included in the territory of one or more overseas communities may no longer be attached to a party that has only presented candidates in one or more overseas communities.

B. ― Accounting obligations of the political party
and its consequences

The requirement to deposit certified accounts is the result of broader accounting obligations.
In application of theArticle 11-7 of Act No. 88-227 of 11 March 1988 relating to the financial transparency of political life, parties or groups benefiting from all or part of the provisions of articles 8 to 11-4 shall:
― maintaining an accounting that includes both the party's accounts or political groupings as well as those of the organizations, companies or companies in which the political party or group holds half of the social capital or half of the seats of the administrative body, or exercises a preponderant power of decision or management;
― to hold their accounts every year as of December 31;
- to have them certified by two independent auditors;
― file them no later than June 30 of the following year to the CNCCFP, which ensures their "summary publication" in the Official Journal.
It should be noted that this accounting must comply with the requirements of National Council of Accounting Notice No. 95-02 on the accounting of political parties and groups, which include the presentation and development of the overall accounts.
In addition, the opinion of the High Council of the Office of the Auditor General (H3C) (2) of 28 November 2011 indicates that all professional practice standards are applicable to the auditors of political parties and groups. In addition, the auditors have a technical advice for the performance of their mission of 17 April 2012 from the National Company of Auditors on the mission of the auditors in parties and political groups entering the scope of the application of the Act No. 88-227 of 11 March 1988 amended.
Beyond the publication, the commission ensures that political parties comply with their obligations to deposit accounts and determines, for the following year, those who are likely to benefit from the provisions of the Act of 11 March 1988:
- direct public assistance;
- the dispensation of control of the Court of Auditors and the law governing subsidized associations;
– the right to fund an election campaign and another political party.
Political parties that would not have deposited their accounts, which would have deposited uncertified accounts, which would have been denied certification by the auditors, and more generally, all parties for which the commission would have found a breach of the obligations under section 11-7 of the Act of 11 March 1988.
The jurisprudence of the Council of State considered that, in the absence of an express legislative provision providing for it, the failing parties retained the possibility of receiving donations through their agent (3) and thus provided their donors with the tax reduction related to the donation.
From now on,Article 17 of Act No. 2013-907 of 11 October 2013 With respect to the transparency of public life, a provision in section 11-7 of the Act of 11 March 1988 provided that donations and contributions made for the benefit of political parties may no longer, as of the following year, be entitled to the tax reduction provided for in section 3 of the General Tax Code if the Commission found a breach of the accounting obligations of the political party.
As part of the accounting instruction for fiscal year 2012 and as in previous years, the Board did not have direct access to the party accounts or supporting documents.
For example, the accounting control must be exercised by the auditors, and the Board may only exercise control over compliance with the obligations set out in section 11-7 of the Act of 11 March 1988.
The Council of State clarified (4) the powers that the law had heard to give to the commission during the examination of the deposit of political parties' accounts. It must, in addition to the formal control over the timely filing of consolidated accounts certified by two auditors, assess whether the organizations on which parties exercise a preponderant decision or management power have not been omitted and ensure that the image that certified accounts give the party's financial situation is not entangled with a clear inconsistencies with the external data available to it.
It should be noted, on the one hand, that the commission does not have the legal and material means to conduct investigations as to the accuracy of the scope and, on the other hand, that the only data outside of the party's accounting in its possession relate to the agent's revenues which are mainly composed of the donations and contributions to the party.
However, the law of 11 October 2013 mentioned above has been given additional means to the commission by allowing it to request, where appropriate, the disclosure of all the accounting documents and all the supporting documents necessary to carry out its control mission.
Therefore, if the purpose of the commission's missions remains partly unchanged and it does not become the "judge of accounts" of political parties, the existing texts having entrusted the auditors with the task of examining and certifying these accounts, the means to enable it to carry out its tasks as defined in article 11-7 of the law of 11 March 1988 will be strengthened and will change the nature of its control. In this way, it may, under the supervision of the judge, apprehend compliance with the accounting obligations in its entirety, and not in the light of the elements in its current possession, i.e., the receipts of the agents.

II. - General data
in 2012
A. ― The number of political formations involved

A total of 378 trainings were required to file accounts certified by two auditors by 1 July 2013 (5) for the 2012 fiscal year, of which 56 eligible for public assistance under the 2012 legislative elections and 322 non-eligible for direct public assistance but having arranged for the year 2012 at least one agent to collect funds or to have been eligible for public assistance under the previous one.

ORIGINA DEPARTMENT OBLIGATION
NUMBER OF POLITICAL PARTS
within the meaning of the Act of 11 March 1988
Partis eligible for public assistance since the 2012 general elections
56
Partis not eligible for public assistance in the 2012 general elections
322
Total
378

If a party no longer wishes to be subject to the provisions of the Act of 11 March 1988, it is up to the party to terminate the functions of its agent in the forms provided for by law or to decide on its dissolution and to inform the commission. Too often, political parties that do not deposit their accounts still have a proxy or do not inform the commission of their dissolution.
For example, a political party that has designated an agent remains subject to the Financial Transparency Act. However, in order not to maintain unnecessary procedures, have been removed from the list of political parties concerned five non-eligible political formations for public assistance and for which:
the commission does not know the name of the last leader or the address of the head office;
– the accounts were never deposited or deposited for the last time more than three years ago;
– the agent has not applied for receipts to the commission for more than three years.

TRAINING
NOM DU DERNIER
known
ADRESS
REGISTRATION DATE
to the Commission
OBSERVATIONS
Association des cybermilitants de la right et du centre
GUEVENOUX
?
12 March 2007
Never filed accounts
Coming together
MARTIN
?
25 May 2007
Never filed accounts
Objective Guadeloupe
?
?
17 June 2007
Never filed accounts
Republican Party
GOULARD
?
22 February 2007
Never filed accounts
Union calédonienne
PIDJOT
?
17 June 2007
Never filed accounts

B. ― Summary of the conformity of deposits

The parties concerned with the obligation to deposit were invited, by circular, to file their accounts no later than 1 July 2013. The Commission ruled on compliance with the obligations set out in section 11-7 of the Act of 11 March 1988 in its meetings of 21 October and 25 November 2013.
Are published (6) 303 accounts deposited (80 per cent for the number of parties required to file accounts).
Compliant deposits: 284 (94% of accounts deposited) including:
279 fully certified accounts.
The Professional Year Standard 700 on the Commissioner's Report on the Annual and Consolidated Accounts states that " The Accounts Commissioner is fully certified when the audit of the accounts that he has implemented has enabled him to obtain high but not absolute assurance as a result of the audit limitations, and qualified by reasonable assurance agreement that the accounts, taken as a whole, do not contain significant anomalies."
Some of these accounts were the subject of observations on the part of the auditors or the commission after questioning the political training and its auditors.
The main questions were:
- on the formalities of presentation and preparation of accounts and the certification report;
– on the nature and origin of the funds received by the agent as well as their methods of perception;
―on the discrepancies of income statements between the political party and its agent;
- on the clarification of the scope of certification;
– on financing between political groups.
5 certified accounts with reservations:
- Association of Growth Objectors;
– Lithuanian Forces of Progress;
― Tavini huiraatira no te ao ma'ohi (Front de libération de Polynésie) ;
- Te'avei'a;
- Walwari.
The professional exercise standard 700 for the report of the External Auditor on the annual and consolidated accounts states that "the Auditor shall issue a conditional certification for disagreement: when he has identified significant anomalies during his audit and that they have not been corrected; that the impact on the accounts of significant anomalies is clearly defined and that the formulation of the reserve is sufficient to allow the user of the substantive accounts. The Accounts Commissioner makes a conditional certification for limitation: when he has not been able to implement all the audit procedures necessary to base his opinion on the accounts; that the impact on the accounts of the limitations to his work is clearly circumscribed and that the formulation of the reservation is sufficient to allow the account user to base his judgment in the knowledge of cause."
Non-compliant deposits: 19 (or 6% of accounts deposited) including:
9 outstanding accounts, of which 8 are certified by two auditors:
― Convergences Champigny;
COTELEC;
― Together let us straighten France (certified accounts with reservations);
― 10th in motion (non-certified accounts);
Nicolas Hulot 2012;
- Breton Party;
– Guadalupian Socialist Party;
― Reunion Socialist Party;
– Villeneuve passion.
These accounts, certified by two auditors for eight of them, were deposited after July 1, 2013.
9 accounts not certified by two auditors:
― Let's enlarge France! ;
― Go to France;
• Unworthy citizens of the 94;
- Dialogue and initiative;
― The Friends of Max-André Pick;
– Better living in Val-d'Oise;
– Social and liberal movement of Normandy;
- Anti-Zionist party;
– Union for Democracy and Prosperity.
1 account certified by two auditors with reservations, deposited within the legal time limit, but for which the Board nevertheless found a breach of the provisions of section 11-7 of the Act of 11 March 1988:
― Oak.
Unaccounted accounts: 75 (or 20 per cent of training held to file accounts) including:
1 political training for which the auditors submitted a report of weakness:
― Progressives.fr.
The published accounts are accompanied by the details of each of the political parties concerned, the reservations of the auditors and their non-constitutive observations of reservations. Each time it considered it necessary, the Commission also made observations to clarify information or correction, or even to draw attention to an identified anomaly.
The Panel finds that, too often, there are discrepancies in accounting records between the agent(s) of the political training and the political training. It therefore calls upon the political parties concerned to implement the necessary measures to remedy it.
C. ― Gross encrypted data for the 293 training courses that have deposited operating certified accounts (including those filed out of time)
141 training courses had a deficit exercise.
146 training courses had an excess exercise.
6 trainings had a null exercise result.
The accumulated deficit of deficit parties is €60,014,536, while the accumulated balance of surplus parties amounts to €5,956,493 or a total deficit balance of €54,058,043. For the 2011 fiscal year, the overall balance was over $1,748,784.
(a) General trends in expenditure and income:

(In euros)




2007
2008
2009
2010
2011
2012
Total income
234 180 540
188 882 160
198 568 775
187 234 351
206 359 047
228 384 998
Total expenditure
259 753 260
177 706 387
181 404 321
187 532 484
209 598 142
282 441 779
Average expenditure
1 144 288
804 101
799 138
801 421
828 451
963 965
Median expenditure
25 590
26 202
20 346
22 414
22 946
18 346

The accounts for the 2012 fiscal year have been increasing steadily since 2008 and have largely exceeded the level of the year 2007, the year of the presidential election and the general elections (+ €2,688,519, or + 8%). On the other hand, if the total expenditures are significantly higher, the average and median of expenditures decrease compared to the 2007 fiscal year (–€180,323, or–18.71%, and–€7,244, or–39.49%). This evolution is due to the significant increase in the number of political parties creating a greater disparity in the means used between them, a minority concentrating almost all the revenues and expenses incurred. This explanation is also valid for the changes in amounts between 2011 and 2012 given the number of newly created parties in 2012 (74) and required to file accounts in 2013.
If the total of revenues follows a significant increase between 2011 and 2012, the total amount of revenues remains below that of 2007 (–€595,542) (–2.54).
(b) The income structure:
For the 2012 fiscal year, political formations with outputs of more than €1,500,000, as shown in the table below, concentrate almost 89.65 per cent of the revenues of all political parties that have deposited certified accounts (classification by descending order of total revenues):

(In euros)



TRAINING
COTISATIONS
Members
CONTRIBUTIONS
of the elected
DONS
of Persons
physical
FINANCING
public 2012
OTHER
income
TOTAL
income
Socialist Party
10 196 223
15 861 551
625 462
22 881 373
13 888 609
63 453 218

16.1%
25.0 per cent
1.0%
36.1%
21.9 per cent
100%
Union for a Popular Movement
5 647 881
1,551 240
9 412 172
30 143 114
11 569 429
58 323 836

9.7%
2.7 per cent
16.1%
51.7 per cent
19.8 per cent
100%
French Communist Party
3 167 314
13 775 622
6 072 840
3 342 198
10 332 144
36 690 118

8.6 per cent
37.5 per cent
16.6 per cent
9.1%
28.2%
100%
Jeanne
150
0
5 500
0
9 590 401
9 596 051

0.0%
0.0%
0.1%
0.0%
99.9%
100%
Europe ecology greens
1 262 602
2 592 644
373 738
1 959 902
1 628 830
7 817 716

16.2%
33.2 per cent
4.8%
25.1%
20.8 per cent
100%
Front national
1 576 027
535 018
260 796
1 744 403
2 104 113
6 220 357

25.3 per cent
8.6 per cent
4.2 per cent
28.0 per cent
33.8 per cent
100%
Democratic Movement
317 012
18 110
247 028
3 563 689
464 945
4 610 784

6.9%
0.4 per cent
5.4%
77.3 per cent
10.1%
100%
Left Party
1 164 787
263 955
487 114
0
1 475 866
3 391 722

34.3 per cent
7.8 per cent
14.4%
0.0%
43.5 per cent
100%
Labour struggle
1 034 794
94 303
769 836
347 410
1 141 767
3 388 110

30.5 per cent
2.8%
22.7%
10.3%
3.7 per cent
100%
New anti-capitalist party
735 109
1 636
213 079
0
1 808 278
2 758 102

26.7 per cent
0.1%
7.7%
0.0%
65.6 per cent
100%
Union pour la démocratie française
790
6 476
2 170
0
2 550 860
2 560 296

0.0%
0.3 per cent
0.1%
0.0%
99.6 per cent
100%
Left Radical Party
149 717
251 469
78 535
1 323 533
277 227
2 080 481

7.2%
12.1%
3.8 per cent
6.6 per cent
13.3 per cent
100%
Reunion Communist Party
40 069
83 830
139 212
155 014
1 558 370
1 976 495

2.0 per cent
4.2 per cent
7.0 per cent
7.8 per cent
78.8 per cent
100%
Association PSLE - New centre
95 105
80 758
65 066
0
1 649 244
1 890 173

5.0 per cent
4.3%
3.4 per cent
0.0%
87.3 per cent
100%
Together
25 387 580
35 116 612
18 752 548
65 460 636
60 040 083
204 757 459

12.4%
17.2%
9.2%
32.0 per cent
29.3%
100%

Five of these trainings do not receive public assistance. However, it should be noted that two of them benefit from funding from other political formations receiving this assistance in 2012: the Revolutionary Communist League for the New Anticapitalist Party and Fetia api for the PSLE Association - New Centre.
In addition, with no provisions specific to the overseas, 6 political groups also received public assistance in 2012 for presenting at the time of the renewal of the National Assembly in 2007 candidates who each obtained at least 1% of votes cast in at least 50 electoral districts:

(In euros)



TRAINING
COTISATIONS
Members
CONTRIBUTIONS
of the elected
DONS
of Persons
physical
FINANCING
public 2011
OTHER
income
TOTAL
income
Movement for France
33 635
5 601
53 065
694 661
283 141
1 070 103

3.1 per cent
0.5 per cent
5.0 per cent
64.9%
26.5 per cent
100%
The New Ecologists-Man Nature Animals
0
0
745
957 561
0
958 306

0.0%
0.0%
0.1%
99.9%
0.0%
100%
Revolutionary Communist League
0
0
0
851 147
24 607
875 754

0.0%
0.0%
0.0%
97.2 per cent
2.8%
100%
Hunting, nature fishing and traditions
40 467
15 181
37 486
341 291
221 770
656 195

6.2%
2.3 per cent
5.7%
52.0 per cent
33.8 per cent
100%
Solidarity left alternative
75
31 600
8 200
187 141
0
227 016

0.0%
13.9 per cent
3.6 per cent
82.4%
0.0%
100%
Independent environmental movement
5 488
5 650
19 137
121 756
3 509
155 540

3.5 per cent
3.6 per cent
12.3%
78.3 per cent
2.3 per cent
100%
Together
79 665
58 032
118 633
3 153 557
533 027
3 942 914

2.0 per cent
1.5 per cent
3.0 per cent
80.0 per cent
13.5 per cent
100%

The amount of public assistance awarded in 2012 is set at a total amount of €71,130,695.04, of which €32,988,491.04 (after applying the decreases for non-compliance) for the first fraction and €38,132,20 for the second fraction.
In addition to public budgetary aid, the State indirectly finances political life by granting donors and contributors a tax advantage of 66% for the payments they make to a party's agent (including contributions shown under certain conditions). For taxation of revenues for the year 2012, since Law No. 2011-1978 for 2011, payments are retained within the limit of €15,000 per year and per tax home, within 20% of the taxable income.
The column "other revenues" corresponds to the totalization of the other positions in the result account, i.e., the change in the surplus of campaign accounts, contributions received from other political formations, products of events and symposia, operating products (including rebates of benefits to candidates), other products, financial products, exceptional products and discounts and depreciations. By definition, this aggregate is subject to significant variations.
Following the State Council's "Beuret" opinion of 30 June 2000 on the billing by political parties of benefits to candidates, the commission recommended an amendment in the result account model and asked political parties and auditors to ensure that this type of resources are properly charged.
Only thirteen political formations have included such a recipe in their accounts, for a total amount of 12,283,180 €.
This does not reflect what the commission was able to see in the examination of the campaign accounts of presidential and legislative candidates. However, these benefits billed to candidates by political parties fall into the base of the lump sum refund granted to candidates.
An incomplete or even zero accounting imputation for certain political formations of this type of revenue in the overall accounts does not ensure the financial transparency desired by the legislator. To remedy this, the schedule to the political parties' accounts should best reflect the different modes of relations that the party can develop with the candidates for the elections (financial competition, loans, service bills, competition in kind).
(c) The nature of the expenditure:
The following table presents the amount of expenses that could be described as external, with respect to all expenses incurred by political parties with revenues greater than €1,500,000. These are not considered external expenses, as directed to other actors, but propaganda and communication expenses, financial aids to candidates and aids to other political groups. It should be noted that in-kind competitions for the benefit of candidates are not included in the accounts of political parties (unlike the candidates who are to be included in their campaign accounts).

(In euros)



TRAINING
CHARGES 2012
DONT PROPAGAND
Communications
DONT AIDES
financial
candidates
DONT AIDES
to others
political training
Union for a Popular Movement
97 891 059
33 329 182
4 061 952
1 201 297
Socialist Party
70 281 939
5 558 063
5 861 844
631 170
French Communist Party
33 438 163
2 632 201
1 557 008
244 636
Jeanne
9 699 198
8 395 831
19 100
0
Europe ecology greens
9 295 720
367 259
1 257 357
102 140
Front national
8 964 433
1 163 936
992 570
40 000
Democratic Movement
5 246 221
420 297
1 572 787
462 204
Labour struggle
3 789 524
1 278 436
1 714 878
0
Reunion Communist Party
3 759 092
66 079
15 934
0
Left Party
3 165 167
1 211 844
887 600
300
New anti-capitalist party
2 613 117
686 831
833 619
4 444
Union pour la démocratie française
2 537 888
0
0
0
Left Radical Party
2 363 289
744 176
339 507
4 300
PSLE Association – New Centre
2 140 385
204 951
64 500
0
Together
255 185 195
56 059 086
19 178 656
2 690 491

The commission recalls that it has only comprehensive accounts of political formations and that any analysis conducted from these only data must be done with caution. The commission has, in the past, shown the difficulty of a relevant analysis of the financing of electoral campaigns by political parties in the absence, within the overall accounts, of a mandatory annex listing by type of election all their interventions. In addition, given the freedom of organization of the parties, the legislator did not provide for the political party receiving public assistance the obligation to submit an employment account for such assistance.

III. - The questions
A. ― The audit mission

The central role of the auditors in respect of the legal and accounting provisions applicable to political parties leads the commission to ensure that their mission as defined by the texts is properly understood by the profession.
Since the adoption by the National Board of Auditors on 19 April 2012 of a technical advice on the mission of the auditors in parties and political groups entering the scope of application of the Act No. 88-227 of 11 March 1988 Amended (7), the Board noted that a significant portion of the Board of Auditors uses the certification report model proposed by the Technical Notice (118 out of 252 reports in 2012 and 185 out of 293 reports in 2013), suggesting that a majority of the Board of Auditors is particularly aware of the diligence to be carried out by political parties.

B. ― Relations between the commission
political parties

As part of the accounting instruction, the Board noted some revealing practices in most cases of a lack of rigor in relation to the legislation on financial transparency of political life, but which did not affect compliance with the accounting obligations of the political parties concerned.
(a) On income:
1. The use of the Representative Allowance for Mandate Expenses (IRFM) by parliamentarians:
It appeared that a parliamentarian paid donations to the political party Better live together for a total amount of €10,500, of which €3,000 came from his IRFM account. At the same time, the party's representative issued receipts to the donor for donations. On this occasion, the Commission recalled that, according to the provisions adopted by the National Assembly and the Senate for the implementation of the Organic Law on the Compensation of Members of Parliament, the purpose of this allowance is to cover all costs related to the exercise of the parliamentary mandate that are not covered or reimbursed by the National Assembly or the Senate and is entitled to a particular tax regime.
The MRI, which relates to the exercise of the parliamentary mandate and which, as such, is exempt from income tax, cannot in any case be used to pay a contribution or donation to a political party that is entitled to a tax benefit (8) as confirmed to the commission by the National Assembly's College of Questors and the Senate's Council.
It will be recalled that the same prohibition regarding the use of the IFM to fund an election campaign was enacted by the Act No. 2013-907 of 11 October 2013 on transparency of public life (art. 13).
2. Devolution of surplus campaign accounts:
With respect to devolution, this position is normally reserved for the mandatory devolution of the surplus of a campaign account when this surplus is not derived from the candidate's personal contribution but from the donations made to his or her profit and not used in the campaign. The amount of the devolution is specified in the commission's decision on the campaign account and may be different from the amount of the excess of the agent's bank account. Thus, the excess from the candidate's personal contribution must be refunded to the candidate (or to the members of the list) who made the contribution, if any, to make a donation to the political party's agent within the limit of € 7,500.
Too often, the amount of the devolution does not correspond to the amount determined by the commission during the examination of the candidate's account. Either because the devolution comes in fact from the personal contribution of the candidate and should have, as such, been transferred to his or her heritage, or because the changes made by the commission have come to modify in revenue and expenditure the amount of the candidate's account which then becomes different from the balance in the agent's bank account.
3. The special situation of the political party The oak:
Despite the deposit by the political party The oak of its 2012 accounts certified by two auditors in good time to the commission, the latter considered that the party had not complied with the obligations set out in section 11-7 of the Act of 11 March 1988.
Indeed, it appeared that the auditors had reservations in their certification report, including the fact that they had not been able to implement their diligence " on the quality control of donors and the non-expenditure of legal ceilings". However, the commission had not been given receipts from the party's agent in violation of Decree No. 90-606 of 9 July 1990 taken for application of Act No. 90-55 of 15 January 1990 on the limitation of election expenses and the clarification of the financing of political activities.
Thus, notwithstanding the certification of the party's accounts, the auditors and the commission are unable to verify the origin of the donations and respect for the ceiling. There is therefore an obstacle to monitoring compliance with rules relating to the collection of funds from natural persons.
In these circumstances, and in the absence of a party's response to repeated requests from the commission, the commission found that it was impossible for the party to ensure that the party's accounting correctly reflected the accounts of its agent as the party is obliged to do so.
Accordingly, the commission found that the party had not complied with the obligations set out in section 11-7 of the Financial Transparency of Public Life Act of 11 March 1988.
(b) On expenditure:
The commission recalls that it is not authorized to carry its control over the appropriate spending of political parties, only the regularity of the expenditure is controlled by the auditors.

IV. - Prospects
A. ― The evolution of the accounting repository

The establishment and presentation of the accounts are organized by Opinion No. 95-02 on the accounting of political parties and groups. It should be noted that some trainings still do not refer to Opinion No. 95-02 for the establishment or presentation of their accounts.
In addition, because of the seniority of the notice in 1995, the Commission considers that a review, or even the definition of a new accounting repository, would be desirable.

B. ― The consequences of the new
legislation

In its various activity reports, to which the reader can relate, the commission has taken stock of the extent of the control that the legislation allows it to exercise and of the general coherence of the system of control of the financing of political parties, both from the theoretical point of view and from the practical point of view.
This year, Act No. 2013-907 of 11 October 2013 The law of 11 March 1988, in particular its article 11-4 on the collection of funds by agents of political parties, was amended in part.
From now on, donations and contributions received by the agent will be capped at € 7,500 per natural person per year and for all political parties. Included in this global ceiling are contributions when paid to the party's agent. Only contributions of national and local elected representatives are excluded from the ceiling calculation. As the Act of 11 October 2013 is to be implemented immediately from the date of its publication with regard to the new modalities for calculating the limit of donations and contributions, it will be up to the parties concerned, under the control of their auditors, to implement the internal control procedures in order to avoid or regulate, in a timely manner, any excess of ceilings between 11 October 2013 and 31 December 2013.
These amendments have important consequences for the commission. It must be able to ensure that the same natural person consenting to a donation or a contribution to various agents meets the ceiling of € 7,500.
The new Implementing Decree will have to provide for the technical modalities for the commission to have a database of all donors and contributors. In addition, the commission must also have a reliable means to know the mandate and quality of elected officials paying compensation to one or more parties.
This is why the commission can only recall the importance of a correct accounting charge of the payments of natural persons. Political parties must therefore implement the necessary modalities for a proper accounting charge of their revenues and have them validated by their auditors.

CONTENTS

The following summary table provides the following information:
the name of political formations (classified in alphabetical order);
- origin of the obligation to deposit (a party eligible for public assistance in the results of the 2007 and 2012 legislative elections or with a representative);
– location of the party seat (postal code);
- decision of the party's accounting obligations committee:
- DC: accounting;
∙ DCR: consistent deposit of accounts with reserves of auditors;
― HD: Off-duty deposit after July 2, 2012;
― NC: non-compliant deposit of accounts due to the absence of certification or breaches of statutory obligations recognized by the Board;
― AD: no deposit of accounts at the date of the committee meeting;
- publication chapter:
― chapter I-A: unreservedly certified accounts of auditors (DC);
- Chapter I-B: certified accounts with reserves of the auditors;
Chapter II-A: certified accounts filed out of time (HD);
― Chapter II-B: non-compliant deposit due to a refusal of certification or the absence of certification by two auditors (NCs);
- Chapter II-C: accounts certified by two auditors, filed within the legal period, but for which the Board nevertheless found a breach of the provisions of section 11-7 of the Act of 11 March 1988 (NC);
– Chapter II-D: list of non-accounted parties (ADs).

(1) Article 7. (2) Notice No. 2011-21 issued by the H3C pursuant to Article R. 821-6 of the Commercial Code on a case concerning the exercise of the Office of the Auditors' Mission in Political Parties and Groups. (3) Cf. CE no. 300606 of 6 July 2007, Free Dom political party financing association. (4) EC 9 June 2010, association Cap sur l'avenir 13, application n° 327423. (5) This year, June 30, the deadline for the deposit of accounts, was a Sunday. For this reason, the deadline for the deposit of accounts was extended to Monday, July 1, 2013, whether the deposit is made by mail or by carrier. (6) Recall of the 2012 year's statistics for the 2011 fiscal year: 263 out of 318 accounts were published (83 per cent): 241 compliant deposits (including 7 reservations certifications); 22 non-compliant deposits (12 non-due deposit accounts; 9 for uncertified accounts; 1 account certified by two auditors but for which the Board considered that it had a clear inconsistencies with the elements it had otherwise had in place); 55 accounts were not filed (or 17%). (7) Opinions available on the Commission's website: http://www.cnccfp.fr/docs/parts/textes/CNCC_avis_technique_201204.pdf (8) Departmental response to the written question No. 173 published in the Official Gazette of March 12, 2013: "The service allowances or representative of mandate fees allocated to parliamentarians who are deemed to be employment allowances and are deemed to be used in accordance with their purpose already benefit from the income tax exemption provided for in 1° of section 81 of the CGI. They would therefore not be entitled to tax reduction under section 200 of the CGI ".

SYNTHÈSE SYNOPTICAL TABLE
POLICY POLICY FORMS DEPOSITED WITH CERTIFIED RECORDS TO THE NCCFP UNDERSTAND ON 1 JULY 2013
AT THE TIME OF EXPERITURE 2012 AND DECISIONS OF THE COMMISSION ON THE LEGAL CONFORMITY OF THE
(Number: 378)


DENOMINATION
of political training
ORIGINA DE L'OBLIGATION
de dépôt
Eligibility to help
Public budget
2007 and/or 2012
Mandate(s)
LOCALISATION
Headquarters
CNCCFP DECISIONS
CHAPTER
100 per cent

x
92600
DC
I-A
BUY, OPTIMISME BESOIN

x
75012
DC
I-A
STRASBOURG

x
67000
DC
I-A
ISLAND ACTION

x
75016
DC
I-A
PREMIER ACTION

x
73,000
DC
I-A
ACTION TANK

x
78250
DC
I-A
ADSAV! THE PART OF THE BRETON PEOPLE

x
22000
AD
II-D
AGIR AU QUOTIDIEN AVEC NICOLAS DUPONT-AIGNAN

x
91330
DC
I-A
AGIR ENSEMBLE

x
95330
DC
I-A
ENSEMBLE FOR LEVALLOIS

x
92300
DC
I-A
AGIR FOR DEMAIN

x
81100
DC
I-A
Let's get FRANCE!

x
75007
NC
II-B
AI'A.―API TERRE NEW

x
98709
AD
II-D
AIMER ANGERS

x
49100
DC
I-A
ALLEZ LA FRANCE

x
75004
NC
II-B
ALLIANCE CENTRISTE

x
75006
DC
I-A
POPULAR ALLIANCE FOR CALAISIS

x
62100
DC
I-A
ALLIANCE FOR THE SOVERVIEW OF FRANCE

x
92100
AD
II-D
ROYAL ALLIANCE

x
75017
DC
I-A
ALTERNANCES PARISIENNES

x
75004
DC
I-A
ALTERNATIVE DEMOCRATIE SOCIALISME

x
87,000
DC
I-A
CITOYAN AND SOLIDARY AMBITION FOR THE YON

x
89000
DC
I-A
ANGOULÊME AMBITION

x
16000
DC
I-A
APCMA2012

x
75005
DC
I-A
ARCHIPEL DEMAIN
2007 and 2012
x
97500
DC
I-A
ARGENTEUIL QUE NOUS AIMONS

x
95100
DC
I-A
ARIAS 94

x
94290
DC
I-A
ASSOCIATION 6e UNION

x
75265
DC
I-A
ASSOCIATION CONSTRUIRE L'AVENIR

x
78300
DC
I-A
ASSOCIATION OF SUPPORT TO JEAN-FRANÇOIS LAMOUR

x
75015
DC
I-A
ASSOCIATION OF SUPPORT TO NICOLAS SARKOZY

x
92200
DC
I-A
ASSOCIATION OF SUPPORT TO THE WOERTH ACTION

x
60300
DC
I-A
DEMOCRACY AND FREEDOMS

x
32500
DC
I-A
ASSOCIATION OF CIOTTI AMIS

x
06300
DC
I-A
ASSOCIATION OF GUYANE BISSERS
2012


AD
II-D
ASSOCIATION OF UNITA COMMUNISTS

x
93200
DC
I-A
ASSOCIATION OF CROISSANCE OBJECTERS

x
94170
DCR
I-B
ASSOCIATION DROITE DE FRANCE

x
75006
AD
II-D
ASSOCIATION FRANÇAIS DE l'ÉTRANGER ― CITOYENS EN MOUVEMENT

x
78670
DC
I-A
ASSOCIATION FRANÇOISE DE PANAFIEU POUR LE 17e

x
75016
AD
II-D
ASSOCIATION MOST-ÉRIGNÉ, ENSEMBLE

x
49610
DC
I-A
NATIONAL ASSOCIATION OF NICOLAS SARKOZY

x
33520
DC
I-A
ASSOCIATION PARIS 15

x
75015
DC
I-A
ASSOCIATION FOR DEMOCRACY EcoLOGY AND SOLIDARITY

x
38,000
DC
I-A
ASSOCIATION FOR THE REFORM

x
75007
DC
I-A
ASSOCIATION FOR THE FUTURE OF SAINTONG HIGH AND ATLANTAL SAINTONG

x
17110
DC
I-A
PSLE ASSOCIATION ― NEW CENTRE
2012
x
75007
DC
I-A
AVEC BLM

x
27000
DC
I-A
AVENIR SUD 77

x
77300
DC
I-A
BUILDING THE MARTINIAN COUNTRIES
2007 and 2012

97232
DC
I-A
IDENTITARY BLOC ― EUROPEAN SOCIAL MOUVEMENT

x
06300
DC
I-A
BOUGEONS-NOUS

x
38400
DC
I-A
CALEDONIA
2012
x
98807
DC
I-A
CAP SUR L'AVENIR
2007 and 2012

97500
DC
I-A
SUR CAP AVENIR 13

x
13005
DC
I-A
CENTRE DÉMOCRATE

x
93330
AD
II-D
EUROPEAN HUMANIST CENTRE

x
92240
DC
I-A
NATIONAL CENTRE OF INDEPENDENTS AND COUNTRIES

x
75008
DC
I-A
CHALON, ALTERNATIVE 2014

x
71100
DC
I-A
CHANGEONS VILLEURBANNE

x
69100
DC
I-A
CHASSE, PAST, NATURAL AND TRADITIONS
2007
x
64075
DC
I-A
CHÂTEAUDUN ACTIONS RENOUVEAU CAR

x
28200
DC
I-A
CHÂTENAY-MALABRY À PLEINE VIE

x
92290
DC
I-A
PARTICIPATION ACTION FOR THE XXI

x
92100
DC
I-A
CITOYENS INDIGNÉS DU 94

x
94320
NC
II-B
COLLECTIF DES INKORUPTIBLES
2012
x
97139
AD
II-D
COMMITTEE CENTRAL BONAPARTISTE

x
20000
DC
I-A
COMITÉ D'ACTION ET DE RÉFLEXION DEPARTEMENTALE

x
93360
DC
I-A
COMITÉ DE SOUTIEN À PATRICK BOBET

x
33110
DC
I-A
COMITÉ DES CITOYENS MONTREUILLOIS

x
93100
DC
I-A
COMMITTEE FOR ITS

x
91240
DC
I-A
COMMUNISTS

x
75014
DC
I-A
CONVENTION CITOYENNE

x
13001
DC
I-A
CONVERGENCES CHAMPIGNY

x
94500
HD
II-A
CONVERGENCES - GILLES CARREZ

x
94500
DC
I-A
COTELEC

x
92210
HD
II-A
COURTING ROSES CPR

x
92260
DC
I-A
DEBOUT LA RÉPUBLIQUE
2012
x
91330
DC
I-A
DEMOCRACY AND REPUBLIC
2007 and 2012
x
57000
DC
I-A
IDEA AND READ

x
75018
DC
I-A
DIALOGUE AND INITIATIVE

x
75006
NC
II-B
SOCIAL OVERVIEW

x
97400
DC
I-A
EVERYTHING

x
92140
DC
I-A
COMMITTED FOR LYON WITH A NEW AMBITION

x
69002
AD
II-D
ENSEMBLE FOR GONESSE

x
95500
DC
I-A
ENSEMBLE FOR THE 7th

x
91170
DC
I-A
FOR FRANCE

x
38230
DC
I-A
FOR ROCHELLE

x
17000
DC
I-A
ENSEMBLE, CROSNE, ENCORE AND TOUJOUR

x
91560
DC
I-A
ENSEMBLE, REDRESSONS LA FRANCE

x
51500
HD
II-A
CITOYENNE

x
94110
DC
I-A
REPUBLICAN ENTENTE DE NICE

x
06000
DC
I-A
ESPRITNE

x
69008
DC
I-A
EUROPE ECOLOGY OF VERTS
2007 and 2012
x
75010
DC
I-A
DEMOCRATE SOCIAL DEVELOPMENT

x

AD
II-D
FETIA API
2007
x
98701
DC
I-A
FONSORBÈS CITOYENNETÉ 2000

x
31470
DC
I-A
FORCE EUROPEAN DEMOCRATE

x
93000
DC
I-A
FORCE REPUBLICAINE

x
75008
DC
I-A
LEFT FORCES
2012

91300
DC
I-A
FORCES MARTINIQUAISES DE PROGRÈS
2012
x
92700
DCR
I-B
FORUM DEMOCRACTIC

x
75015
DC
I-A
FORUM EUROPÉEN CLERMONT-FERRAND AUVERGNE

x
63,000
DC
I-A
FRANCE EcoLOGY

x
75017
DC
I-A
FRANCE ENERGY

x
92200
AD
II-D
FRANCE MODERNE

x
75018
DC
I-A
FRANCHEVILLE IN CŒUR

x
69340
DC
I-A
NATIONAL FREEDOMS KANAK AND SOCIALIST
2007

98851
AD
II-D
FRONT NATIONAL
2007 and 2012
x
92000
DC
I-A
GAILLAC SOLIDAIRE

x
81600
AD
II-D
ANTICAPITALIST

x
75020
DC
I-A
GAUCHE CITOYENNE

x
13500
DC
I-A
REFORMAL LEFT

x
18000
AD
II-D
UNITA GAUCHE

x
93400
DC
I-A
EcoLOGICAL GENERAL ― BLEUS

x
34,000
DC
I-A
SOLIDARY WE PARTY
2012
x
97150
AD
II-D
GENÉRATIONFRANCE.FR

x
75015
DC
I-A
GENERAL

x
16000
DC
I-A
GENERAL

x
92600
DC
I-A
GENNERS, A NEW SUBSTANCE FOR OUR TOWN!

x
27200
DC
I-A
GRENOBLE 2014

x
38,000
DC
I-A
GRENOBLE IS TO YOU

x
38450
DC
I-A
GROUPE GAUCHE SOCIALISTE MAJORITAIRE DU CONSEIL GÉNÉRAL DU PUY-DE-DÔME

x
63033
AD
II-D
POLICY GROUP ON THE SEMBLE

x
47360
DC
I-A
GROUPEMENT D'INTÉRÊT POLITIQUE DEMOCRATIE ACTIVE

x
75001
AD
II-D
GROUPEMENT FRANCE-RÉUNION
2007 and 2012
x
97430
DC
I-A
GUADELOUPE UNIE SOCIALISME ET REALITÉS
2007 and 2012
x
97122
DC
I-A
HAU NOA
2012


AD
II-D
IA HAU NOA

x
98712
DC
I-A
IDÉES-FORCE

x
92350
DC
I-A
IDENTITY AND REPUBLIC

x
97435
DC
I-A
INDEPENDENTS OF FRANCE DE MÉTROPOLE ET D'OUTRE-MER
2012
x
49300
DC
I-A
INITIATIVE 2012

x
92130
AD
II-D
CITOYEN INITIATIVE FOR TRANSVERSAL AND UNIVERSAL INCLUSION

x
17100
AD
II-D
DIJON INITIATIVES

x
21000
DC
I-A
JEANNE

x
75116
DC
I-A
LA DIAGONALE

x
75017
DC
I-A
THE BON DROITE

x
75015
AD
II-D
LA DROITE SOCIAL

x
43000
DC
I-A
CITOYEN-NE-S AND FORCES FOR A SOCIAL AND EcoLOGICAL ALTERNATIVE

x
75010
DC
I-A
LA FORCE CITOYENNE

x
79500
DC
I-A
LA FRANCE DROITE

x
91310
DC
I-A
FRANCE IN TEST

x
84100
DC
I-A
LA GAUCHE MODERNE

x
92200
DC
I-A
LA POLITIQUE AUTREMENT
2012
x
97425
DC
I-A
LA RELÈVE
2007
x
97441
AD
II-D
NATIONAL RESTAURATION

x
75018
DC
I-A
THE REGIONAL MEETING
2012


AD
II-D
THE VOLUNTARY

x
68100
DC
I-A
ACTION
2007
x
97230
DC
I-A
INDEPENDENT ECOLOGIST ALLIANCE
2012

75012
DC
I-A
REGIONAL ALLIANCE

x
59,000
DC
I-A
LA-NOUVELLE-AGORA10

x
10000
AD
II-D
THE CHEMIN OUT FOR THE GOVERY

x
75003
DC
I-A
L'AUTRE MÉTROPOLE

x
69300
DC
I-A
AVENIR ENSEMBLE
2007
x
28600
DC
I-A
THE 10th IN MOUVEMENT

x
75010
HD
II-A
THE BON SENSES IN PUISAY

x
77300
DC
I-A
THE CENTRE FOR FRANCE
2012
x
75007
DC
I-A
THE CHEST

x
64500
NC
II-C
THE GREAT PARIS OF CITOYENS

x
75013
DC
I-A
THE GROUP OF NON-INSCRITS
2007

97300
AD
II-D
THE MOUVEMENT

x
97417
DC
I-A
THE MOUVEMENT OF DIVERSITY

x
98802
DC
I-A
PART OF FRANCE

x
78860
DC
I-A
THE PHARE (PROMOTION OF THE REPUBLIC EUROPEAN HUMANISME)

x
93200
DC
I-A
RASSEMBLEMENT (LES AMIS DE CHRISTIAN ESTROSI)

x
06000
DC
I-A
LE TRÈFLE NOUVEAUX ÉCOLOGISTS-HOMME NATURE ANIMAUX
2007 and 2012
x
13006
DC
I-A
THE XII SOLIDARY

x
75012
DC
I-A
ALTERNATIF

x
75011
DC
I-A
MAX-ANDRÉ PICK

x
59100
NC
II-B
NICOLAS SARKOZY

x
75015
DC
I-A
NKM AMIS

x
75006
DC
I-A
THE AMIS OF RICHARD MALLIÉ

x
13120
DC
I-A
EMISE MANGEOT

x
54620
AD
II-D
HUMANISTAN CENTRISTES

x
17300
DC
I-A
THE PROGRESSISTES.FR

x

AD
II-B
LIBRE EXANGSAL

x
97427
AD
II-D
AGAIN

x
27000
DC
I-A
FRENCH IDE

x
78600
DC
I-A
REVOLUTIONAL COMMUNIST
2007
x
93100
DC
I-A
LIGUE DU SUD

x
84100
DC
I-A
The UNION FOR AVEYRON

x
12340
DC
I-A
LUTTE OUVRIÈRE
2007
x
93500
DC
I-A
MAIZIÈRES ENSEMBLE

x
57280
DC
I-A
MARSEILLE 21

x
13008
DC
I-A
MASSY FOR YOU

x
91300
DC
I-A
I'm glad I'm ready.

x
95490
NC
II-B
VIVRE ENSEMBLE

x
77130
DC
I-A
NORTH REGIONAL MOUVEMENT - PAS-DE-CALAIS

x
62300
DC
I-A
CLROCRACY MOUVEMENT

x
26120
AD
II-D
MOUVEMENT DECOLONIZATION ET D'ÉMANCIPATION SOCIAL
2007

97354
AD
II-D
MOUVEMENT DEMOCRATE
2007
x
75007
DC
I-A
ALSACIAN DEMOCRACY

x
67300
DC
I-A
MOUVEMENT DÉPARTEMENTALISTS MAHORAIS

x
97615
AD
II-D
MOUVEMENT DES RÉFORMATEURS

x
67130
DC
I-A
MOUVEMENT DU PEUPLE POUR LA RESPONSABILITY
2012


AD
II-D
COMMON MANAGEMENT OF THE VILLE DE PLAN DE CUQUES

x
13380
DC
I-A
INDEPENDENT ECOLOGIST
2007
x
02570
DC
I-A
MEN-ANIMAUX-NATURE

x
06000
DC
I-A
INDEPENDENT POPULAR MOUVEMENT

x
92120
DC
I-A
MARTINIQUAIS
2007 and 2012

97200
DC
I-A
POPULAR INITIATIVE MOUVEMENT
2012

97230
AD
II-D
MOUVEMENT LA RÉUNION AUTREMENT
2007
x
97490
AD
II-D
LIBÉRAL POPULAR MOUVEMENT
2012
x
97200
DC
I-A
REPUBLICAIN NATIONAL MOUVEMENT

x
75015
DC
I-A
POPULAR EDUCATION POLICY

x
91300
DC
I-A
POPULAR MOUVEMENT FRANCISCAIN

x
97240
DC
I-A
MOUVEMENT POUR LA FRANCE
2007
x
75007
DC
I-A
MOUVEMENT POUR L'ALTERNANCE POLITIQUE

x
97460
AD
II-D
MOUVEMENT POUR LE REDRESSEMENT DE LA FRANCE

x
59200
AD
II-D
PROGRESSIST OF THE FRENCH OF THE

x
77100
AD
II-D
REPUBLIC AND CITOYEN MOUVEMENT

x
75012
DC
I-A
RED MOUVEMENT AND ILLE-ET-VILAINE VERT

x
35,000
AD
II-D
SOCIAL AND LIBÉRAL MOUVEMENT

x
76,000
NC
II-B
UNITAOM OF INDEPENDENT LAWS (MUDI)

x
76300
DC
I-A
UNITA MOUVEMENT PROGRESSIST

x
92800
DC
I-A
MURET IN CŒUR

x
31600
DC
I-A
NANCY PREMIÈRE

x
54000
DC
I-A
NICOLAS HULOT 2012

x
75008
HD
II-A
NO E TE NUNA'A
2007 and 2012
x
98713
DC
I-A
NOFWAP, GUADELOUPE IN ACTION
2007
x
97110
DC
I-A
NOGENT DEMOCRACY

x
94130
DC
I-A
NEW ANTICAPITALIST

x
93100
DC
I-A
NEW HORIZONS

x
75015
DC
I-A
NEW FRENCH UNION

x
88001
AD
II-D
O COMME OXYGÈNE

x
75116
DC
I-A
O PORINETIA TO TATOU AI'A

x
98713
DC
I-A
OSONS LE DYNAMISME POUR LOUVECIENNES (dit OSONS)

x
78430
DC
I-A
MIDI-PYREDIENDS

x
82000
DC
I-A
PALAISEAU

x
91120
DC
I-A
PARIS 2014

x
75015
DC
I-A
PART ANTI-SIONISTS

x
59760
NC
II-B
PART BRETON

x
56104
HD
II-A
PART CHRETIEN-DÉMOCRATE

x
75008
DC
I-A
PARTI COMMUNISTE FRENCH
2007 and 2012
x
75940
DC
I-A
PART COMMUNISTE GUADELOUPEN
2007 and 2012
x
97169
DC
I-A
PART COMMUNISTS MARTINIQUAIS

x
97200
DC
I-A
COMMUNISTS REUNIONNAIS
2007 and 2012
x
97420
DC
I-A
PART OF BUY

x
75011
DC
I-A
PART OF THE RESISTANCE

x
75020
AD
II-D
PART OF THE SPEAK
2012


AD
II-D
PART OF THE INDIGENOUS REPUBLIC

x
93200
AD
II-D
PART OF FREEDOMS

x
75017
DC
I-A
PART OF INDEPENDENT RETRAITÉS

x
75018
AD
II-D
PARTI EUROPE DEMOCRATIA ESPÉRANTO FRANCE

x
75017
DC
I-A
PART LIBÉRAL DEMOCRATE

x
75002
DC
I-A
PARTI MOUVEMENT BRETAGNE ' PROGRÈS

x
29837
DC
I-A
INDEPENDENT OPERATOR

x
75010
DC
I-A
PART PIRATE

x
75003
DC
I-A
PART PIRATE REGIONNAIS

x
97435
AD
II-D
POLICY FOR POPULATION
2012


AD
II-D
PART FOR THE LIBÉRATION OF MARTINIQUE
2007 and 2012
x
97200
DC
I-A
PART PROGRESSIST

x
97110
AD
II-D
PART PROGRESSIST MARTINIQUAIS
2012
x
97200
DC
I-A
PART RADICAL

x
75001
DC
I-A
RADICAL PART OF LEFT
2007 and 2012
x
75007
DC
I-A
REGIONALISTRATION MARTINIQUAIS
2012

97221
AD
II-D
PARTI REPUBLICAIN CHRÉTIEN

x
34440
DC
I-A
SOCIALIST PART
2007 and 2012
x
75333
DC
I-A
PART SOCIALIST GUADELOUPEN
2007

97129
HD
II-A
PART SOCIALIST GUYANAIS
2007 and 2012

97300
AD
II-D
SOCIALIST REUNIONNAIS
2007
x
97490
HD
II-A
CITOYENNE PARTICIPATION

x
69007
DC
I-A
PARTICIPATION AND FREEDOMS

x
75009
DC
I-A
OCCITAN

x
11000
DC
I-A
PARTITU DI A NAZIONE CORSA

x
20000
DC
I-A
PASSIONNMENT MARSEILLA

x
13009
DC
I-A
PORINETIA ORA

x
98716
AD
II-D
FOR THE MEETING,
2012
x
97438
DC
I-A
FOR AQUITAINE

x
33000
DC
I-A
FOR MARSEILLE 2014

x
13001
DC
I-A
FOR MULHOUSE

x
68100
DC
I-A
FOR PARIS

x
75017
DC
I-A
FOR PERTUISING

x
84120
DC
I-A
FOR A NEW DEMOCRACY REPRESENTATIVE

x
25,000
AD
II-D
FOR VIVRE MIEUX

x
73870
DC
I-A
PRIMAIRE.ORG

x
29000
AD
II-D
PRIORITY DEMOCRACY IN FRANCE

x
73600
AD
II-D
FORWARDS

x
59590
AD
II-D
DEMOCRACY RASSEMBLEMENT FOR MARTINIQUE
2007 and 2012
x
97200
DC
I-A
RASSEMBLEMENT DES CONTRIBUABLES FRANÇAIS

x
27130
DC
I-A
RASSEMBLEMENT DU PEUPLE VAUDAIS

x
69120
AD
II-D
RASSEMBLEMENT POUR JOUÉ

x
37300
DC
I-A
RASSEMBLEMENT POUR LA CALÉDONIE
2007 and 2012
x
98800
DC
I-A
RASSEMBLEMENT POUR LA DÉFENSE DES INTÉS DE LA 3e CIRCONSCRIPTION
2007

97129
AD
II-D
RASSEMBLEMENT POUR LA FRANCE

x
75017
AD
II-D
RASSEMBLEMENT POUR LA FRANCE ET L'INDÉPENDANCE DE L'EUROPE

x
92200
DC
I-A
RASSEMBLEMENT POUR LA GUADELOUPE
2012
x
97100
AD
II-D
RASSEMBLEMENT POUR LA SOLIDARITÉ ET LA DÉMOCRATIE

x
94800
AD
II-D
RASSEMBLEMENT POUR LE PEUPLE DE FRANCE

x
54200
DC
I-A
RASSEMBLEMENT POUR L'ESSONNE

x
91150
DC
I-A
RASSEMBLEMENT FOR LEVALLOIS

x
92300
DC
I-A
RASSEMBLEMENT FOR INDEPENDENCE AND SOUVERAINED OF FRANCE

x
75362
DC
I-A
REGIONAL RESPECT RASSEMBLEMENT (RRR)

x
97490
DC
I-A
ASSEMBLEMENT UMP (RASSEMBLEMENT POUR LA CALÉDONIE dans la RÉPUBLIQUE)
2012
x
98845
DC
I-A
RASSEMBLER FOR AGIR

x
95260
DC
I-A
RAUTAHI ― RASSEMBLEMENT POUR LA POLYNÉSIE FRANÇAISE
2007 and 2012
x
98704
DC
I-A
SOLIDARY PEOPLES

x
22000
DC
I-A
REINVENTONS

x
92600
DC
I-A
FRENCH

x
49220
DC
I-A
HOLLAND FRANÇOIS

x
75015
DC
I-A
SOLIDARY REPUBLIC

x
75006
DC
I-A
REPUBLIC, ECOLOGY AND SOCIALISM 49

x
49610
DC
I-A
NEW DAILY

x
75011
AD
II-D
MEETING FOR THE MEETING IN FRANCE
2012
x
97438
DC
I-A
PERISHABLE DORDOGNE

x
24200
DC
I-A
RIVE DROITE

x
01210
DC
I-A
RIVE DROITE, RIVE GAUCHE, TOULOUSE EUROPEAN METTROPOLE

x
31000
DC
I-A
ROANNE PASSIONNMENT

x
42300
DC
I-A
ROUGE BANLIEUE, LES PRODUCTEURS DE VILLE EN SEINE-SAINT-DENIS

x
93300
DC
I-A
SAINT-CHAMOND WITH ALL

x
42400
DC
I-A
SAINT-MICHEL GAUCHE AVENIR

x
91240
DC
I-A
YEARS

x
73300
DC
I-A
I don't know.

x
73200
DC
I-A
_

x
73230
DC
I-A
SOLIDARITY – FREEDOM, JUSTICE AND PEACE

x
75007
DC
I-A
SOLIDARITY ECOLOGY LEFT ALTERNATIVE
2007
x
75011
DC
I-A
SOLIDARITY AND PROGRESS

x
92114
DC
I-A
SOUVERAINED, INDEPENDENCE AND FREEDOMS

x
75020
DC
I-A
TAHOERAA HUIRAATIRA
2007 and 2012
x
98713
DC
I-A
TARBES 2014

x
65,000
DC
I-A
TAVINI HUIRAATIRA NO TE AO MA'OHI (FRONT DE LIBÉRATION DE POLYNÉSIE)
2007 and 2012
x
98716
DCR
I-B
TE MANA O TE MAU MOTU
2012


AD
II-D
TE MANA TOA ― GUERRIER SPIRIT

x
98709
DC
I-A
TE'AVEA
2007 and 2012
x
98709
DCR
I-B
TERRITORIES

x
92200
DC
I-A
TOULOUSE AVENIR

x
31500
DC
I-A
TOURCOING IN VALUE

x
59200
AD
II-D
UGASCO

x
92700
AD
II-D
A BEST FOR THE POPULATION OF THE MEETING IN FRANCE AND IN EUROPE
2007 and 2012
x
97490
AD
II-D
UNION CENTRISTE DEMOCRATE

x
69100
DC
I-A
UNION DEMOCRATE
2012

97410
AD
II-D
DEMOCRACY UNION

x
44000
DC
I-A
UNION DES CITOYENS DEMOCRATES

x
13004
DC
I-A
UNION DES CONTRIBUABLES DE FRANCE

x
58370
AD
II-D
UNION DES CONTRIBUABLES D'EUROPE

x
92350
AD
II-D
UNION OF DEMOCRATES AND INDEPENDENTS

x
75007
DC
I-A
UNION DES NON-INSCRITS

x
59300
DC
I-A
UNION DES RADICAUX, CENTRISTES, INDÉPENDANTS ET DÉMOCRATES
2012

75005
DC
I-A
UNION DES RÉPUBLICAINS DE PROGRÈS

x
75014
AD
II-D
UNION DES SOCIALISTS POUR MIDI-PYRÉNÉ

x
31400
DC
I-A
UNION OF WORKERS

x
94200
AD
II-D
UNION ÉLARGIE DES SENIORS

x
67200
DC
I-A
UNION POPULAR POUR LA LIBÉRATION DE LA GUADELOUPE

x
97110
AD
II-D
UNION FOR AIX

x
13100
DC
I-A
UNION

x
92320
DC
I-A
UNION FOR DEMOCRACY
2012

97150
DC
I-A
UNION FOR DEMOCRACY AND PROSPABILITY

x
69006
NC
II-B
UNION FOR FRENCH DEMOCRACY

x
75007
DC
I-A
UNION FOR FRANCE

x
75007
DC
I-A
UNION FOR SAVOIE

x
73,000
DC
I-A
UNION FOR THE VII

x
95160
AD
II-D
UNION FOR ALBIGEOIS

x
81003
DC
I-A
UNION FOR THE AVENIR OF MANS-LA-JOLIA

x
78200
DC
I-A
UNION FOR THE FUTURE OF THE XVI SUD

x
75016
DC
I-A
UNION FOR MALOUIN COUNTRIES

x
35400
DC
I-A
UNION FOR VAL-DE-MARNE ― CHRISTIAN CAMBON

x
94410
DC
I-A
UNION FOR VAL-D'OISE

x
95210
DC
I-A
UNION FOR SAINT-SÉBASTIEN-SUR-LOIRE

x
44230
DC
I-A
UNION FOR POPULATION
2007 and 2012
x
75015
DC
I-A
UNION FOR WALLIS AND FUTUNA
2007

98600
AD
II-D
UNION REPUBLICAINE ET D'ACTIONS COMMUNAUTAIRES

x
13008
DC
I-A
UNION REPUBLICAINE LORRAINE

x
57420
DC
I-A
UNION REPUBLICAINE POPULAIRE

x
11100
AD
II-D
UNSER LAND

x
68190
DC
I-A
VIENNA AVENIR

x
86000
DC
I-A
VILLENEUVE PASSION

x
47300
HD
II-A
CILLEURBANNE TO ALL CŒUR

x
69100
AD
II-D
VIVE LA REPUBLIQUE

x
75005
AD
II-D
VIVEMENT DEMAIN

x
59560
DC
I-A
VIVRE À SCEAUX

x
92330
DC
I-A
VIVRE À SCHŒLCHER
2012
x
97233
DC
I-A
VIVRE ENSEMBLE FOR TARN

x
81500
DC
I-A
VIVRE L'UNION ENSEMBLE À SAINT-MANDÉ - VINCENNES - FONTENAY-SOUS-BOIS

x
94160
DC
I-A
VIVRE MIEUX

x
93150
DC
I-A
WALWARI
2007
x
97300
DCR
I-B
YEARS

x
89150
AD
II-D

Note. ― The general publication of the accounts of political parties and groups for the 2012 fiscal year is published in the edition of Administrative Documents No. 2, available in hard copy at the bookshop of the management of legal and administrative information, 29-31, Quai Voltaire, Paris (7th), and in electronic edition on the website journal-official.gouv.fr, section " The Official Electronic Journal authenticated (Consulting Administrative Documents) ", at the address: http://www.journal-officiel.gouv.fr/dae.html and on the website of the National Commission of Campaign Accounts and Political Funding at: www.cnccfp.fr.
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