{"id":3761,"date":"2026-10-12T21:45:05","date_gmt":"2026-10-12T20:45:05","guid":{"rendered":"https:\/\/cipl.org.uk\/?p=3761"},"modified":"2026-10-12T21:45:07","modified_gmt":"2026-10-12T20:45:07","slug":"observations-du-cipl-suite-a-la-lettre-de-clarification-financiere-et-budgetaire-de-la-direction-du-lycee-francais-charles-de-gaulle","status":"publish","type":"post","link":"https:\/\/cipl.org.uk\/en\/2026\/10\/observations-du-cipl-suite-a-la-lettre-de-clarification-financiere-et-budgetaire-de-la-direction-du-lycee-francais-charles-de-gaulle\/","title":{"rendered":"Observations du CIPL suite \u00e0 la lettre de clarification financi\u00e8re et budg\u00e9taire de la direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle"},"content":{"rendered":"<p class=\"wp-block-paragraph\"><strong>Lettre ouverte \u00e0 l\u2019attention de la Direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle de Londres<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Madame, Monsieur,<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Votre message adress\u00e9 aux familles ce 12 octobre \u00e0 17h45 appelle de notre part les observations suivantes.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>1. Les contr\u00f4les<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Vous faites valoir des contr\u00f4les \u00e0 plusieurs niveaux. Nous vous remercions de cette pr\u00e9cision.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ces contr\u00f4les n\u2019ont pourtant pas d\u00e9tect\u00e9 une erreur significative : le calcul de la PFC sur les frais de scolarit\u00e9 TTC. Seule l\u2019action du CIPL a permis de le faire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nos repr\u00e9sentants ont par ailleurs, \u00e0 de nombreuses reprises, demand\u00e9 les \u00e9tats financiers complets de l\u2019\u00e9tablissement. Contrairement \u00e0 la transparence avanc\u00e9e lors du Conseil d\u2019Etablissement du 8 octobre, toutes ces demandes, pourtant pr\u00e9vues par la Commission d\u2019Acc\u00e8s aux Documents Administratifs, se sont heurt\u00e9es \u00e0 des refus non motiv\u00e9s de la Direction du Lyc\u00e9e.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>2. La PFC et les \u00ab 500 000 \u00a3 \u00bb<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">Le courrier de Mme Claudia Scherer-Effosse, alors Directrice g\u00e9n\u00e9rale de l\u2019AEFE, du 1er avril 2026 (n\u00b0 2026-0176, ci-joint) r\u00e9pond au courrier des \u00e9lus CIPL du 20 mars 2026. La direction du lyc\u00e9e en \u00e9tait destinataire en copie. Ce courrier reconna\u00eet que la PFC aurait d\u00fb \u00eatre calcul\u00e9e hors taxes, \u00ab<em>comme cela aurait d\u00fb \u00eatre le cas<\/em>\u00bb. C\u2019est donc le CIPL qui a relev\u00e9 l\u2019erreur lors de la r\u00e9union budg\u00e9taire, et l\u2019AEFE l\u2019a finalement reconnue. Il ne s\u2019agit ni d\u2019un \u00ab \u00e9change \u00bb ni d\u2019un choix, contrairement \u00e0 ce qui a \u00e9t\u00e9 pr\u00e9sent\u00e9 aux familles. Nous regrettons que ce contexte n\u2019ait pas \u00e9t\u00e9 port\u00e9 \u00e0 la connaissance des familles, alors m\u00eame que votre email entend leur garantir une information objective.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vous insistez par ailleurs sur le fait que cette somme n\u2019a jamais \u00e9t\u00e9 transf\u00e9r\u00e9e. Nous sommes heureux que le Lyc\u00e9e ait pu conserver ce montant dans sa tr\u00e9sorerie sur le compte bancaire.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Etant donn\u00e9 que l\u2019augmentation des frais de scolarit\u00e9 de 2% a \u00e9t\u00e9 d\u00e9cid\u00e9e ant\u00e9rieurement (le 21\/10\/2025 &#8211; D\u00e9cision N551 N327 004\/ 2025) \u00e0 notre d\u00e9couverte de cette erreur, celle-ci aurait donc d\u00fb \u00eatre r\u00e9\u00e9valu\u00e9e. L\u2019AEFE n\u2019ayant pas souhait\u00e9 proc\u00e9der \u00e0 cette r\u00e9\u00e9valuation, nous avons donc entam\u00e9 un recours pr\u00e8s le Tribunal Administratif de Montreuil qui se prononcera donc sur le fond du dossier.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>3. La TVA<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">En 2025, la totalit\u00e9 des 20% a \u00e9t\u00e9 r\u00e9percut\u00e9e sur les familles, sans tenir compte de la TVA r\u00e9cup\u00e9rable. Il a \u00e9t\u00e9 demand\u00e9 aux familles d\u2019attendre la premi\u00e8re ann\u00e9e fiscale (comme indiqu\u00e9 par Mme Bellus lors d\u2019un webinaire financier en mars 2025 avec les familles), ce qu\u2019elles ont donc fait. Nous savons d\u00e9sormais que l\u2019\u00e9tablissement a r\u00e9cup\u00e9r\u00e9 environ \u00a31.2m au titre de cette TVA d\u00e9ductible, comme pr\u00e9sent\u00e9 au Conseil d&rsquo;\u00c9tablissement d\u2019avril 2026. Pourtant, au lieu de tenir compte de cette r\u00e9cup\u00e9ration structurelle qui aurait donc d\u00fb orienter les futures augmentations de frais de scolarit\u00e9, rien n\u2019a \u00e9t\u00e9 fait de la part de l\u2019AEFE. Cela contraste \u00e9galement avec les recommandations du gouvernement britannique et \u00e0 la pratique d\u2019\u00e9tablissements comparables.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous demandons que ces montants soient restitu\u00e9s aux familles sous forme d\u2019une baisse des frais TTC par exemple.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Votre message s\u2019inscrit express\u00e9ment dans \u00ab cette p\u00e9riode \u00e9lectorale \u00bb. Plus largement, nous nous interrogeons sur la diffusion par la direction d\u2019un message portant sur des sujets au c\u0153ur de la campagne, \u00e0 la veille du scrutin.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous sommes attach\u00e9s, comme vous, \u00e0 une information transparente et fond\u00e9e sur des \u00e9l\u00e9ments v\u00e9rifi\u00e9s. C\u2019est pr\u00e9cis\u00e9ment pourquoi nous souhaitons que l\u2019\u00e9tablissement observe une stricte neutralit\u00e9 pendant la p\u00e9riode \u00e9lectorale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous restons \u00e0 votre disposition pour poursuivre ce dialogue de mani\u00e8re constructive apr\u00e8s les \u00e9lections.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Veuillez agr\u00e9er, Madame, Monsieur, l\u2019expression de notre consid\u00e9ration distingu\u00e9e.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les Trustees et les \u00e9lus du CIPL<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Pi\u00e8ce jointe : <a href=\"https:\/\/cipl.org.uk\/en\/2026\/04\/correction-des-frais-verses-a-laefe\/\" data-type=\"post\" data-id=\"3070\">courrier de la Directrice g\u00e9n\u00e9rale de l\u2019AEFE du 1er avril 2026 (n\u00b0 2026-0176)<\/a><\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Copie : M. Alexandre Morois, Directeur g\u00e9n\u00e9ral de l\u2019AEFE ; M.Loic Bourdin, Chef de secteur Europe du Nord, AEFE.<\/em><\/p>\n\n\n\n<details class=\"wp-block-details has-theme-palette-7-background-color has-background has-small-font-size is-layout-flow wp-block-details-is-layout-flow\" style=\"padding-top:var(--wp--preset--spacing--20);padding-right:var(--wp--preset--spacing--30);padding-bottom:var(--wp--preset--spacing--20);padding-left:var(--wp--preset--spacing--30)\"><summary><strong>Courrier original <\/strong><\/summary>\n<p class=\"wp-block-paragraph\">Dear Parents,&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cette p\u00e9riode \u00e9lectorale, il est n\u00e9cessaire d&rsquo;apporter certaines clarifications afin de garantir aux familles une information objective et transparente sur la gestion financi\u00e8re du lyc\u00e9e.<br><br><strong>1. Une gestion financi\u00e8re soumise \u00e0 de nombreux contr\u00f4les<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">En cette p\u00e9riode \u00e9lectorale, il est n\u00e9cessaire d\u2019apporter certaines clarifications afin de garantir aux familles une<br>information objective et transparente sur la gestion financi\u00e8re du lyc\u00e9e.<br>1. Une gestion financi\u00e8re soumise \u00e0 de nombreux contr\u00f4les<br>En tant qu\u2019\u00e9tablissement en gestion directe (EGD), le Lyc\u00e9e Fran\u00e7ais Charles de Gaulle est un service d\u00e9concentr\u00e9 de l\u2019Agence pour l\u2019enseignement fran\u00e7ais \u00e0 l\u2019\u00e9tranger (AEFE). \u00c0 ce titre, sa gestion budg\u00e9taire et comptable s\u2019inscrit dans un cadre r\u00e9glementaire particuli\u00e8rement rigoureux et fait l\u2019objet de contr\u00f4les \u00e0 plusieurs niveaux.<br>Sur le plan comptable, les op\u00e9rations du lyc\u00e9e sont contr\u00f4l\u00e9es par l\u2019agence comptable principale de l\u2019AEFE, notamment dans le cadre des contr\u00f4les p\u00e9riodiques et de la cl\u00f4ture annuelle des comptes. Sur le plan budg\u00e9taire, l\u2019\u00e9tablissement est soumis au contr\u00f4le de l\u2019AEFE \u00e0 chaque \u00e9tape du cycle budg\u00e9taire : budget initial, budgets rectificatifs et cl\u00f4ture de l\u2019exercice.<br>\u00c0 ces dispositifs s\u2019ajoutent les contr\u00f4les exerc\u00e9s au niveau de l\u2019AEFE par les autorit\u00e9s minist\u00e9rielles comp\u00e9tentes, notamment dans le cadre du contr\u00f4le budg\u00e9taire et comptable de l\u2019\u00c9tat.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. La participation financi\u00e8re compl\u00e9mentaire (PFC) vers\u00e9e \u00e0 l\u2019AEFE<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Le lyc\u00e9e reverse \u00e0 l\u2019AEFE diff\u00e9rentes contributions financi\u00e8res, dont la participation financi\u00e8re compl\u00e9mentaire (PFC).<br>Il s\u2019agit d\u2019une contribution vers\u00e9e \u00e0 l\u2019Agence et non d\u2019une recette du lyc\u00e9e.<br>L\u2019AEFE et le lyc\u00e9e ont \u00e9chang\u00e9 sur l\u2019assiette de calcul de cette contribution, \u00e0 savoir la prise en compte ou non de la TVA dans les frais de scolarit\u00e9 servant de r\u00e9f\u00e9rence. Finalement, il a \u00e9t\u00e9 d\u00e9cid\u00e9 que les 6% porteraient sur les frais hors TVA. Les \u00a3 500K n\u2019ont donc jamais \u00e9t\u00e9 transf\u00e9r\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. La r\u00e9cup\u00e9ration de la TVA sur les d\u00e9penses du lyc\u00e9e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La r\u00e9cup\u00e9ration de la TVA sur les achats, prestations et investissements du lyc\u00e9e rel\u00e8ve du m\u00e9canisme fiscal de droit commun applicable au Royaume-Uni.<br>Cette TVA d\u00e9ductible est prise en compte dans les op\u00e9rations comptables de l\u2019\u00e9tablissement, conform\u00e9ment aux r\u00e8gles fiscales en vigueur.<br>Il ne s\u2019agit ni d\u2019une recette exceptionnelle ni d\u2019un b\u00e9n\u00e9fice qui pourrait \u00eatre redistribu\u00e9 aux familles.<br>L\u2019ensemble de ces \u00e9l\u00e9ments s\u2019inscrit dans la gestion budg\u00e9taire globale du lyc\u00e9e, dont l\u2019objectif est d\u2019assurer la qualit\u00e9 de l\u2019enseignement, le bon fonctionnement de l\u2019\u00e9tablissement et la ma\u00eetrise de ses \u00e9quilibres financiers.<br>L\u2019AEFE rappelle son attachement \u00e0 l\u2019\u00e9gard des parents \u00e0 une information financi\u00e8re transparente, rigoureuse et fond\u00e9e sur des \u00e9l\u00e9ments v\u00e9rifi\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nous vous adressons nos cordiales salutations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La Direction<\/p>\n<\/details>","protected":false},"excerpt":{"rendered":"<p>Lettre ouverte \u00e0 l\u2019attention de la Direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle de Londres Madame, Monsieur, Votre message adress\u00e9 aux familles ce 12 octobre \u00e0 17h45 appelle de notre part les observations suivantes. 1. Les contr\u00f4les Vous faites valoir des contr\u00f4les \u00e0 plusieurs niveaux. Nous vous remercions de cette pr\u00e9cision.&nbsp; Ces contr\u00f4les n\u2019ont pourtant&#8230;<\/p>","protected":false},"author":1,"featured_media":1359,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","_kadence_starter_templates_imported_post":false,"_swpsp_post_exclude":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"categories":[33],"tags":[],"class_list":["post-3761","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-general","pmpro-has-access"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Observations du CIPL suite \u00e0 la lettre de clarification financi\u00e8re et budg\u00e9taire de la direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle - CIPL - Collectif Ind\u00e9pendant des Parents du Lyc\u00e9e<\/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:\/\/cipl.org.uk\/en\/2026\/10\/observations-du-cipl-suite-a-la-lettre-de-clarification-financiere-et-budgetaire-de-la-direction-du-lycee-francais-charles-de-gaulle\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Observations du CIPL suite \u00e0 la lettre de clarification financi\u00e8re et budg\u00e9taire de la direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle - CIPL - Collectif Ind\u00e9pendant des Parents du Lyc\u00e9e\" \/>\n<meta property=\"og:description\" content=\"Lettre ouverte \u00e0 l\u2019attention de la Direction du Lyc\u00e9e Fran\u00e7ais Charles de Gaulle de Londres Madame, Monsieur, Votre message adress\u00e9 aux familles ce 12 octobre \u00e0 17h45 appelle de notre part les observations suivantes. 1. 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