{"id":3677,"date":"2025-09-22T12:50:55","date_gmt":"2025-09-22T11:50:55","guid":{"rendered":"https:\/\/www.inprf.org\/rapports-de-subvention-harmonises\/"},"modified":"2026-07-24T11:21:55","modified_gmt":"2026-07-24T10:21:55","slug":"rapports-de-subvention-harmonises","status":"publish","type":"page","link":"https:\/\/www.inprf.org\/fr\/rapports-de-subvention-harmonises\/","title":{"rendered":"Rapports de subvention harmonis\u00e9s"},"content":{"rendered":"<section class=\"module module--text mb-0 bg-default\">\n\n    <div class=\"container text__column text__column--70_30\">\n\n        <div class=\"text__column__tile text__column__tile--70\">\n            <h2>Quel est le probl\u00e8me ?<\/h2>\n<p><span class=\"NormalTextRun SCXW198470065 BCX8\">De nombreuses OSBL ont des difficult\u00e9s \u00e0 satisfaire <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">aux <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">exigences de rapports financiers de multiples donateurs. <\/span><span class=\"NormalTextRun SCXW198470065 BCX8\">Le Guide de pratique 1 harmonise la pr\u00e9sentation des informations sur les subventions pour les donateurs au moyen d&rsquo;\u00e9tats financiers suppl\u00e9mentaires individuels. <\/span><span class=\"NormalTextRun SCXW159838493 BCX8\">L&rsquo;<\/span><span class=\"NormalTextRun SCXW159838493 BCX8\">objectif<\/span><span class=\"NormalTextRun SCXW159838493 BCX8\"> des rapports de subvention harmonis\u00e9s est de pr\u00e9senter des informations cl\u00e9s v\u00e9rifiables sur un ensemble d&rsquo;activit\u00e9s d&rsquo;une OSBL, utiles aux parties prenantes individuelles (y compris les donateurs).<\/span><\/p>\n<p><span class=\"TextRun SCXW43730344 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW43730344 BCX8\">Le Guide de pratique 1 contribuera \u00e0 :<\/span><\/span><span class=\"EOP SCXW43730344 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW227661923 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW227661923 BCX8\">Am\u00e9liorer la coh\u00e9rence et la comparabilit\u00e9 entre les rapports des donateurs<\/span><\/span><span class=\"EOP SCXW227661923 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW134452676 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW134452676 BCX8\">Soutenir une meilleure communication avec les bailleurs de fonds et les autres parties prenantes<\/span><\/span><\/li>\n<li><span class=\"TextRun SCXW148166312 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW148166312 BCX8\">Clarifier comment les rapports au niveau des subventions s\u2019int\u00e8grent dans la vue d\u2019ensemble financi\u00e8re de l\u2019OBNL<\/span><\/span><\/li>\n<\/ul>\n\n\n                                                \n                                            <a class=\"btn btn--outline-download mt-4\" href=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/260507-Harmonised-Grant-Reporting-with-INPAS-2-pager.pdf\">\n                            T\u00e9l\u00e9charger le document de 2 pages\n                        <\/a>\n                                                \n        <\/div>\n\n                    <div class=\"text__column__tile text__column__tile--30\">\n                <p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-3354 aligncenter\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-240x300.png\" alt=\"\" width=\"240\" height=\"300\" srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-240x300.png 240w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code-120x150.png 120w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/05\/INPAS-2-pager-QR-code.png 395w\" sizes=\"auto, (max-width: 240px) 100vw, 240px\" \/><\/p>\n\n            <\/div>\n        \n         \n    <\/div>\n\n\n<\/section>\n\n<section class=\"module module--large-image mb-0  bg-default\">\n\n    \n    <div class=\"large-image_container  large-image_container--contain\">\n\n        \n            \n            <div class=\"large-image\">\n                <img decoding=\"async\" \n                            loading=\"lazy\"\n                            width=\"2000\" \n                            height=\"600\"\n                            sizes=\"auto, (max-width: 2000px) 100vw, 2000px\" \n                            srcset=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR.png 2000w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-300x90.png 300w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-1024x307.png 1024w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-768x230.png 768w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-1536x461.png 1536w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-550x165.png 550w, https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR-250x75.png 250w\"  \n                            src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/2026\/08\/INPAS-GP1-FR.png\" \n                            title=\"INPAS &#038; PG1 Francais\" \n                            alt=\"INPAS &#038; PG1 Francais\" class=\"\" \"\/>\n            <\/div>\n\n        \n        \n    <\/div>\n\n<\/section>\n\n<section class=\"module module--accordion mb-0 bg-lightgrey module-background-spacing\">\n    <div class=\"container\">\n\n        <div class=\"row\">\n            \n                            <div class=\"col-lg-6\">\n\n                    <div class=\"small-intro-image\">\n        <img loading=\"lazy\" decoding=\"async\" width=\"46\" height=\"24\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/key.svg\" class=\"attachment-48x48 size-48x48\" alt=\"\" \/>    <\/div>\n\n \n    <h2 class=\"module-title title--default\">\n        Principales caract\u00e9ristiques et exigences \n    <\/h2>\n\n                         \n                            <p><span class=\"TextRun SCXW25438400 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW25438400 BCX8\">Le Guide de pratique 1 de l&rsquo;INPAS exige<\/span><span class=\"NormalTextRun SCXW25438400 BCX8\"> des \u00e9tats financiers suppl\u00e9mentaires qui<\/span><span class=\"NormalTextRun SCXW25438400 BCX8\"> : <\/span> <\/span><span class=\"EOP SCXW25438400 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"NormalTextRun SCXW172044885 BCX8\">divulguent <\/span><span class=\"NormalTextRun SCXW172044885 BCX8\">des<\/span><span class=\"NormalTextRun SCXW172044885 BCX8\"> cat\u00e9gories d\u00e9finies de produits et de d\u00e9penses<\/span><\/li>\n<li><span class=\"TextRun SCXW206623869 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW206623869 BCX8\">sont<\/span><span class=\"NormalTextRun SCXW206623869 BCX8\"> bas\u00e9s sur la comptabilit\u00e9 d&rsquo;exercice <\/span> <\/span><span class=\"EOP SCXW206623869 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":259}\"> <\/span><\/li>\n<li><span class=\"NormalTextRun SCXW231892330 BCX8\">sont<\/span><span class=\"NormalTextRun SCXW231892330 BCX8\"> \u00e9tay\u00e9s par des notes expliquant l&rsquo;objectif et la port\u00e9e de l&rsquo;<\/span><span class=\"NormalTextRun SCXW231892330 BCX8\">\u00e9tat financier <\/span><span class=\"NormalTextRun SCXW231892330 BCX8\">suppl\u00e9mentaire<\/span><\/li>\n<li><span class=\"TextRun SCXW114459591 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW114459591 BCX8\">sont rapproch\u00e9s des<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> soldes d&rsquo;ouverture et de cl\u00f4ture <\/span><span class=\"NormalTextRun SCXW114459591 BCX8\">pour<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> les fonds li\u00e9s \u00e0 <\/span><span class=\"NormalTextRun SCXW114459591 BCX8\">cette<\/span><span class=\"NormalTextRun SCXW114459591 BCX8\"> activit\u00e9 sp\u00e9cifique aux \u00e9tats financiers. <\/span> <\/span><span class=\"EOP SCXW114459591 BCX8\" data-ccp-props=\"{\"201341983\":0,\"335559740\":259}\"> <\/span><\/li>\n<\/ul>\n<p><span class=\"TextRun SCXW139994034 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW139994034 BCX8\">Les postes de d\u00e9penses couvrent les principales cat\u00e9gories de d\u00e9penses g\u00e9n\u00e9ralement requises par les bailleurs de fonds pour rendre compte des co\u00fbts directs d&rsquo;une activit\u00e9.<\/span><\/span><\/p>\n\n\n                                    <\/div>\n            \n                            <div class=\"accordion col-lg-12\">\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-fournissent-des-rapports-harmonis\u00e9s-sur-une-activit\u00e9-sp\u00e9cifi\u00e9e,-telle-qu'une-subvention.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-fournissent-des-rapports-harmonis\u00e9s-sur-une-activit\u00e9-sp\u00e9cifi\u00e9e,-telle-qu'une-subvention.-\">Les \u00e9tats financiers suppl\u00e9mentaires fournissent des rapports harmonis\u00e9s sur une activit\u00e9 sp\u00e9cifi\u00e9e, telle qu&rsquo;une subvention. \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-fournissent-des-rapports-harmonis\u00e9s-sur-une-activit\u00e9-sp\u00e9cifi\u00e9e,-telle-qu'une-subvention.-\" class=\"accordion-item__copy\">\n                                <p><span class=\"TextRun SCXW100101319 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW100101319 BCX8\">Le Guide de pratique 1 :<\/span><\/span><span class=\"EOP SCXW100101319 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW205152619 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW205152619 BCX8\">peut \u00eatre utilis\u00e9 pour une seule activit\u00e9 sp\u00e9cifi\u00e9e ou un groupe d&rsquo;activit\u00e9s sp\u00e9cifi\u00e9es <\/span><\/span><span class=\"EOP SCXW205152619 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW205932299 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW205932299 BCX8\">prescrit<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> les<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> postes qui <\/span><span class=\"NormalTextRun SCXW205932299 BCX8\">peuvent<\/span><span class=\"NormalTextRun SCXW205932299 BCX8\"> \u00eatre utilis\u00e9s<\/span><\/span><span class=\"TextRun SCXW205932299 BCX8\" lang=\"EN-GB\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW205932299 BCX8\"> pour cat\u00e9goriser les produits et les d\u00e9penses<\/span><\/span><\/li>\n<li><span class=\"EOP SCXW205932299 BCX8\" data-ccp-props=\"{}\"><span class=\"TextRun SCXW59209025 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW59209025 BCX8\">permet de pr\u00e9senter les co\u00fbts des fonctions support comme un poste distinct ou de les r\u00e9partir sur les co\u00fbts directs, offrant ainsi une flexibilit\u00e9 pour r\u00e9pondre aux exigences des donateurs<\/span><\/span><span class=\"EOP SCXW59209025 BCX8\" data-ccp-props=\"{}\"> <\/span> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--le-guide-de-pratique-1-fournit-des-mod\u00e8les-pour-diff\u00e9rentes-variantes-d\u2019un-rapport-d\u2019\u00e9tat-financier-suppl\u00e9mentaire-afin-de-r\u00e9pondre-aux-besoins-des-donateurs.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--le-guide-de-pratique-1-fournit-des-mod\u00e8les-pour-diff\u00e9rentes-variantes-d\u2019un-rapport-d\u2019\u00e9tat-financier-suppl\u00e9mentaire-afin-de-r\u00e9pondre-aux-besoins-des-donateurs.-\">Le Guide de pratique 1 fournit des mod\u00e8les pour diff\u00e9rentes variantes d\u2019un rapport d\u2019\u00e9tat financier suppl\u00e9mentaire afin de r\u00e9pondre aux besoins des donateurs. \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--le-guide-de-pratique-1-fournit-des-mod\u00e8les-pour-diff\u00e9rentes-variantes-d\u2019un-rapport-d\u2019\u00e9tat-financier-suppl\u00e9mentaire-afin-de-r\u00e9pondre-aux-besoins-des-donateurs.-\" class=\"accordion-item__copy\">\n                                <p>Ces variantes incluent :<\/p>\n<ul>\n<li><span class=\"TextRun SCXW97260758 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW97260758 BCX8\">comparaison au budget<\/span><\/span><span class=\"EOP SCXW97260758 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW201919537 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW201919537 BCX8\">subventions multiples<\/span><\/span><span class=\"EOP SCXW201919537 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW80489459 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW80489459 BCX8\">p\u00e9riodes multiples<\/span><\/span><span class=\"EOP SCXW80489459 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW64137832 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW64137832 BCX8\">diff\u00e9rentes devises<\/span><\/span><span class=\"EOP SCXW64137832 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-comprennent-une-section-facultative-qui-permet-la-pr\u00e9sentation-en-esp\u00e8ces-des-co\u00fbts-d'immobilisations-et-de-stocks-:-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-comprennent-une-section-facultative-qui-permet-la-pr\u00e9sentation-en-esp\u00e8ces-des-co\u00fbts-d'immobilisations-et-de-stocks-:-\">Les \u00e9tats financiers suppl\u00e9mentaires comprennent une section facultative qui permet la pr\u00e9sentation en esp\u00e8ces des co\u00fbts d&rsquo;immobilisations et de stocks : \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-comprennent-une-section-facultative-qui-permet-la-pr\u00e9sentation-en-esp\u00e8ces-des-co\u00fbts-d'immobilisations-et-de-stocks-:-\" class=\"accordion-item__copy\">\n                                <p><span class=\"TextRun SCXW266755415 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW266755415 BCX8\">Cette partie des \u00e9tats financiers suppl\u00e9mentaires permet :<\/span><\/span><span class=\"EOP SCXW266755415 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW59963568 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW59963568 BCX8\">le remplacement des informations bas\u00e9es sur la comptabilit\u00e9 d\u2019exercice, telles que l&rsquo;amortissement, les amortissements et les d\u00e9penses de stocks, par les co\u00fbts en esp\u00e8ces encourus<\/span><\/span><span class=\"EOP SCXW59963568 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW178631561 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW178631561 BCX8\">permet d&rsquo;exercer cette option pour les co\u00fbts d&rsquo;immobilisations, <\/span><span class=\"NormalTextRun SCXW178631561 BCX8\">les stocks<\/span><span class=\"NormalTextRun SCXW178631561 BCX8\"> ou les deux<\/span><\/span><span class=\"EOP SCXW178631561 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                                                    <div class=\"accordion-item\">\n                            <h3 id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-peuvent-\u00eatre-inclus-en-annexe-du-rapport-financier-\u00e0-usage-g\u00e9n\u00e9ral.-\" class=\"accordion-item__title\">\n                                <button type=\"button\" aria-expanded=\"false\" aria-controls=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-peuvent-\u00eatre-inclus-en-annexe-du-rapport-financier-\u00e0-usage-g\u00e9n\u00e9ral.-\">Les \u00e9tats financiers suppl\u00e9mentaires peuvent \u00eatre inclus en annexe du rapport financier \u00e0 usage g\u00e9n\u00e9ral. \n                                    <span>\n                                        <svg fill=\"none\" height=\"13\" viewBox=\"0 0 20 13\" width=\"20\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"m10 12.6664-10-9.99998 1.97208-1.972084 8.02792 8.027504 8.0279-8.027504 1.9721 1.972084z\" fill=\"#000\"\/><\/svg>\n                                    <\/span>\n                                <\/button>\n                            <\/h3>\n                            <div id=\"accordion-item--les-\u00e9tats-financiers-suppl\u00e9mentaires-peuvent-\u00eatre-inclus-en-annexe-du-rapport-financier-\u00e0-usage-g\u00e9n\u00e9ral.-\" class=\"accordion-item__copy\">\n                                <ul>\n<li><span class=\"TextRun SCXW133131622 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW133131622 BCX8\">Cependant, ils doivent \u00eatre clairement pr\u00e9sent\u00e9s comme ne faisant pas partie du <\/span><span class=\"NormalTextRun ContextualSpellingAndGrammarErrorV2Themed SCXW133131622 BCX8\">rapport financier<\/span><span class=\"NormalTextRun SCXW133131622 BCX8\"> \u00e0 usage g\u00e9n\u00e9ral. <\/span> <\/span><span class=\"EOP SCXW133131622 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW229516384 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW229516384 BCX8\">La port\u00e9e de l&rsquo;assurance d&rsquo;audit des \u00e9tats financiers suppl\u00e9mentaires doit \u00eatre claire, y compris si l&rsquo;un d&rsquo;entre eux a \u00e9t\u00e9 <\/span><span class=\"NormalTextRun SpellingErrorV2Themed SpellingErrorHighlight SCXW229516384 BCX8\">audit\u00e9<\/span><\/span><span class=\"EOP SCXW229516384 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                                                            <\/div>\n                        <\/div>\n                                    <\/div>\n                    <\/div>\n    \n                \n    <\/div>\n<\/section><section\n    class=\"module module--feature_cards_block mt-0 bg-turquoise module-background-spacing\">\n\n    \n    <div class=\"container\">\n\n                <div class=\"content text-\">\n            <h2 class=\"module-title title--default\">\n        La proposition de valeur \u2013 Faire plus avec moins \n    <\/h2>\n\n            <div class=\"module-intro content text-\">\n                <p><span class=\"TextRun SCXW152655218 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW152655218 BCX8\">L&rsquo;INPAS et le Guide de pratique 1, utilis\u00e9s conjointement, permettent :<\/span><\/span><span class=\"EOP SCXW152655218 BCX8\" data-ccp-props=\"{}\"> <\/span><\/p>\n<ul>\n<li><span class=\"TextRun SCXW149511823 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW149511823 BCX8\">des rapports financiers \u00e0 usage g\u00e9n\u00e9ral plus utiles pour un \u00e9ventail d&rsquo;utilisateurs \u2013 y compris les donateurs, les r\u00e9gulateurs et les conseils d&rsquo;administration<\/span><\/span><span class=\"EOP SCXW149511823 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW161750919 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW161750919 BCX8\">une simplification des rapports aux donateurs \u2013 un format standard r\u00e9duit la charge de reporting<\/span><\/span><span class=\"EOP SCXW161750919 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<li><span class=\"TextRun SCXW19695686 BCX8\" lang=\"EN-GB\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW19695686 BCX8\">un alignement plus fort entre les rapports de subvention et les comptes financiers complets, renfor\u00e7ant la confiance des bailleurs de fonds et la transparence<\/span><\/span><span class=\"EOP SCXW19695686 BCX8\" data-ccp-props=\"{}\"> <\/span><\/li>\n<\/ul>\n\n\n                            <\/div>\n        <\/div>\n        \n                          <div class=\"cards cards-grid cards--column\">\n            \n                \n                \n                                    <div class=\"card card--feature\">\n                        \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/web-icon-40-x-40-px-12-264x148.png\" class=\"overlay\" alt=\"NPO icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Pour les OSBL<\/h3>\n                            <\/div>\n                            \n                            <p>Le Guide de pratique 1 simplifie et standardise les rapports financiers, aidant les organisations \u00e0 g\u00e9rer leur durabilit\u00e9, \u00e0 satisfaire aux exigences des donateurs et \u00e0 renforcer les propositions de financement. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/web-icon-40-x-40-px-10-264x148.png\" class=\"overlay\" alt=\"Funder icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Pour les bailleurs de fonds<\/h3>\n                            <\/div>\n                            \n                            <p>Le Guide de pratique 1 fournit un rapprochement des rapports de subvention avec les principaux comptes audit\u00e9s, une approche standard qui signifie des rapports plus rapides et plus pr\u00e9cis de la part des b\u00e9n\u00e9ficiaires, et une flexibilit\u00e9 suffisante pour garantir que vos besoins en informations sont satisfaits. <\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                    \n                \n                                    <div class=\"card card--feature\">\n                        \n                                                <div class=\"card__image mb-3\">\n                            <img loading=\"lazy\" decoding=\"async\" width=\"264\" height=\"148\" src=\"https:\/\/www.inprf.org\/wp-content\/uploads\/icons\/web-icon-40-x-40-px-11-264x148.png\" class=\"overlay\" alt=\"auditor icon\" \/>\n                        <\/div>\n                        \n                        \n                                                <div class=\"card__content content\">\n                                                        <div class=\"mb-3\">\n                                <h3>Pour les auditeurs<\/h3>\n                            <\/div>\n                            \n                            <p>Le Guide de pratique 1 offre un cadre de reporting coh\u00e9rent et structur\u00e9, y compris le rapprochement avec les comptes principaux, r\u00e9duisant l&rsquo;ambigu\u00eft\u00e9 et renfor\u00e7ant l&rsquo;assurance.<\/p>\n\n\n                                                                                <\/div>\n                        \n\n                                    <\/div>\n                              <\/div>\n          \n\n    <\/div>\n\n<\/section><section class=\"module module--cta module--cta--encadr\u00e9 container default\">\n    <div class=\"bg-green module-background-spacing p-4 p-lg-5\">\n\n        <div class=\"d-lg-flex justify-content-lg-between\">\n            <div class=\"cta-wrapper d-lg-flex justify-content-lg-center mb-2 mb-lg-0\">\n                <h2 class=\"module-title title--default\">\n        Le Guide de pratique 1 de l&rsquo;INPAS a une utilisation universelle\n    <\/h2>\n                \n                                    <div class=\"cta__copy content\">\n                        <p>Ce Guide de pratique est essentiel pour les OSBL qui fournissent des rapports de subvention \u00e0 plusieurs donateurs. Il fournit des directives pour la compl\u00e9tion d&rsquo;un format d&rsquo;\u05d9tat financier suppl\u05d9mentaire standardis\u00e9. Il est con\u00e7u pour \u00eatre coh\u00e9rent avec les principes de l&rsquo;INPAS, mais peut \u00eatre utilis\u00e9 avec n&rsquo;importe quel \u00e9tat financier \u00e0 usage g\u00e9n\u00e9ral bas\u00e9 sur la comptabilit\u00e9 d&rsquo;exercice.  <\/p>\n\n                    <\/div>\n                \n                                    <div>\n                        <a href=\"https:\/\/www.inprf.org\/fr\/telecharger-le-guide-pratique-inpas-1\/\" class=\"btn btn--arrow mb-0\">\n                            T\u00e9l\u00e9charger le Guide de pratique 1 de l&rsquo;INPAS\n                        <\/a>\n                    <\/div>\n                            <\/div>\n    \n                    <\/div>\n    <\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"","protected":false},"author":5,"featured_media":3595,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-3677","page","type-page","status-publish","has-post-thumbnail","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rapports de subvention harmonis\u00e9s | INPRF<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inprf.org\/fr\/rapports-de-subvention-harmonises\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Rapports de subvention harmonis\u00e9s | INPRF\" \/>\n<meta property=\"og:url\" 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