An audit carried out by the Regional Chamber of Accounts of Pays de la Loire highlights major dysfunctions in the financial and administrative management of the School of Fine Arts of Nantes Saint-Nazaire (EBANSN). Despite significant public support, the establishment displays significant flaws, both in its governance and in the transparency of its finances.
A worrying dependence on public subsidies
With 85% of its resources coming from subsidies from member communities and the State, EBANSN depends heavily on public funding. However, the audit reveals an unjustified increase in contributions from its members, such as that of CARENE, multiplied by 15 in five years, without a clear contractual framework. This lack of regulation adds to incomplete management, particularly in the use of unsuitable analytical accounting to distribute costs between its two sites, in Nantes and Saint-Nazaire.
Operating expenses, and in particular personnel costs representing 80% of costs, are constantly increasing. Self-financing of investments, although essential, remains out of reach without external aid. If the sale of the Nantes building for 17 million euros made it possible to pay off part of the debt, the financial arrangement was described as irregular by the Chamber.
Financial practices criticized
The audit highlights questionable financial practices. Among them, the continued payment of a “public service bonus” deemed illegal since a previous report in 2019. This bonus continued to be paid until 2023, generating a cumulative cost of more than 800,000 euros. Such anomalies illustrate a lack of rigor in the management of human and budgetary resources.
The current management of EBANSN, in office since 2022, has made commitments to remedy the identified flaws. Among the actions undertaken are:
- The elimination of the disputed bonus since 2023.
- The development of a “cooperation pact” aimed at clarifying members’ contributions and planning a multi-year financial strategy.
- Improved analytical accounting to ensure equitable distribution of costs between activities and sites.
Management has also initiated the regularization of occupancy agreements for the establishment’s premises, in order to comply with legal requirements.
Despite these efforts, the Regional Audit Chamber calls for increased vigilance in the governance and financial management of the establishment. The establishment must implement its commitments to restore a healthy and sustainable financial situation, while guaranteeing transparency with its public partners.
Photo credit: DR
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