Pro D2: The Regional Audit Office criticizes the management of ASBH between 2018 and 2023

La SASP Béziers Rugby peut se reposer sur des comptes assainis. Midi Libre – SYLVIE CAMBON

The Regional Audit Office published this Tuesday, October 1st, a report on the management and accounts of SASP Béziers rugby and the ASBH association during the 2018-2019 to 2022-2023 seasons. Among other things, it points the finger at the financial participation of the City, insisting on the fact that a municipality cannot participate in the capital of a commercial company. Robert Ménard, who initiated the system, persists and signs.

As soon as it was published, this Tuesday, October 1st, the report of the Occitanie Regional Chamber of Accounts on the ASBH was at the center of all accounting and oval debates. It is true that the famous report, a 55-page tome, spares neither the management and accounts of the SASP Béziers rugby which manages the professional club, nor those of the ASBH association (the amateur part, read below). Established as part of a regional survey “on rugby and its professional and amateur structures in Occitanie", it covers the 2018-2019 to 2022-2023 seasons. And only issues an advisory opinion. It is then up to the competent authorities (Urssaf, justice, etc.) to step up or not.

The SCIC, a legal form that poses a problem

The municipality of Béziers is thus singled out through the Société coopérative d’intérêt collectif (SCIC), which it set up in 2020. The Chamber of Auditors notes, among other things, that “the City which intended to replace itself in the absence of a buyer, created this structure to take control of the club and perpetuate its economic model. It presents this solution as temporary, pending a buyout project […] The Chamber notes, however, that the use of the legal form of the SCIC is not in accordance with the legal provisions governing the participation of local authorities in commercial companies."

It cites, in this regard, the General Code of Local Authorities (CGCT) which "prohibits a municipality from directly holding a stake in the capital of a commercial company or any other for-profit organization whose purpose is not to operate municipal services or activities of public interest general."

“We put public money into saving a club that is a heritage of our city”

Robert Ménard, the mayor, takes note of this. He persists and signs: “My only concern was to save the club, to prevent it from being relegated, he hammers home. It was my only obsession. Yes, a SCIC was not initially made for that but it was the only legal way to be able to raise money. Indeed, we put public money to save a club that is a heritage of our city. It is voluntary. No professional sports club has ever been the property of a City. In Béziers, I did it and I do not regret it at all. I take full responsibility for it. The sums allocated to the club, also because it is part of the memory and pride of the city. I wasn't going to give up on it. The report says what it says. I'll take note of it. If I had to do it again, I would. This is also what I replied to the Court of Auditors."

If the club is taken over (discussions are underway), the buyer will also have to buy back the financial commitments of the City to the tune of 700,000 euros.

"A structural deficit"

The SASP Béziers rugby is also in the Chamber's sights. It notes, in particular, that it is faced with a structural deficit that the improvement in operating revenues cannot not enough to contain." Which suggests that the club could decline because of "its chronic deficit". But the leaders assure today that between the end of the 2023 financial year and the current situation (2024-2025 season), they have righted the ship from an accounting point of view by cleaning up the club's finances: "As of June 30, 2024, when the accounts were closed, the net result was 320,000 euros on the positive side, explains Bruno Boivin, who took care of finances when Jean-Michel Vidal was chairman of the board (he left the club this summer, editor's note) and who continued to follow ASBH for a few weeks. This allowed the SASP's equity to increase from 700,000 euros to 1 million euros. We thus note a net cash position of 1.70 million euros."

The ASBH association also in the crosshairs

The fraudulent registration of the ASBH brand, the association's agreement with the SASP, the services provided by the association's managers (which manages the amateur part), municipal subsidies, its financial situation… The accounts and management of the ASBH association have also been scrutinized. The leaders say they are not at all worried: “The association has never been doing so well,” assures Eric Mota, treasurer and vice-president of the organization. The most important element to highlight is the evolution of our statutes with a more democratic operation. Thanks to the Campus, we now have organizations that support us and new partners. If we have significant public financial support, it is because we have developed our leisure center."