Agriculture : Agriculteurs en difficultés, nouveau dispositif d’aide à l’audit global de l’exploitation agricole

Agriculture / © François Darnez – Les petits lézardsFace au contexte économique difficile rencontré par certaines filières de l’agriculture française ces dernières années, l’identification et l’accompagnement des agriculteurs en difficultés économiques, sociales et techniques constituent un enjeu qui doit être partagé par tous les acteurs du monde agricole. Il s’agit de repérer de manière précoce les exploitants agricoles en situation de fragilité pour identifier les causes de leurs difficultés et les accompagner vers les solutions les plus adaptées à leur situation. Il apparaît nécessaire, dans certains cas, de réaliser un audit global de l’exploitation agricole afin :

  • d’établir un bilan de la situation technique, économique, financière et sociale de l’exploitation ;
  • de proposer un plan d’actions en concertation avec l’agriculteur ;
  • et d’orienter, le cas échéant, l’agriculteur vers des dispositifs d’aide.
  • Cet audit peut également conduire l’expert à conseiller à l’agriculteur de cesser l’activité agricole dans les cas sans autre solution pérenne. Dans ce cas, d’autres dispositifs peuvent prendre le relai.

L’audit global doit être réalisé par un expert habilité par le préfet du Tarn, tenu à la confidentialité des informations, selon le libre choix de l’exploitant (en évitant les structures créancières de l’exploitant agricole).

Si des difficultés liées à la situation personnelle et familiale de l’agriculteur sont pressenties, une assistance sociale (auprès du conseil départemental ou de la MSA) peut être apportée, avec l’accord de l’exploitant.

Montant d’aide :

Le montant maximal éligible tous financeurs confondus est de 1 500 €.

Le montant éligible pour l’État est fixé à 1 000 € HT avec un taux de subvention de 80 % du coût de la prestation, soit une subvention maximale de l’État de 800 € versée à l’organisme auditeur.

Conditions d’éligibilité

Pour être éligible, le demandeur doit :

  • être âgé de 21 ans au moins et être à 2 ans au moins de l’âge légal de départ à la retraite à la date de dépôt du dossier ;
  • être chef d’exploitation à titre principal (sans condition de durée minimale), ou à titre secondaire depuis 3 ans au plus ;
  • justifier d’une capacité professionnelle agricole suffisante (diplômes requis pour bénéficier des aides à l’installation pour les jeunes agriculteurs, conformément à l’article D.343-4 du code rural et de la pêche maritime, ou expérience professionnelle d’une durée minimale de 3 années consécutives) ;
  • ne pas bénéficier d’une pension de retraite.

Dans le cas d’une société constituée de plusieurs associés, il sera considéré que le demandeur est éligible dès lors qu’au moins l’un des associés-exploitants remplit l’ensemble de ces conditions.

D’autre part, l’exploitation du demandeur doit satisfaire à au moins 3 des 4 critères suivants :

  • taux d’endettement ≥ 70 % ;
  • trésorerie ≤ 0 ;
  • EBE/produit brut ≤ 25 % ;
  • revenu disponible ≤ 1 SMIC par unité de travail non salarié (1/2 SMIC pour un exploitant secondaire).

Ces critères seront appréciés au regard du dernier exercice clos.

La demande d’aide :

Pour demander à bénéficier de l’aide, l’exploitant agricole doit transmettre, à la DDT du Tarn le formulaire de demande d’aide Cerfa N° 15907*01 complété daté et signé, accompagné les pièces justificatives.

Dans un délai de 3 mois après la réalisation de l’audit, le bénéficiaire transmet à la DDT :

  • le formulaire de demande de paiement complété et signé ;
  • une copie de son audit ;
  • la facture correspondante de l’organisme ayant réalisé l’audit ;
  • le mandat de paiement le cas échéant ;
  • ainsi que les pièces complémentaires listées en annexe 3.

En cas de non respect de ses engagements ou de fausse déclaration, le préfet peut demander à l’exploitant le remboursement de l’aide déjà versée, assorti de majorations.

Source : Communiqué de la prefeture
Photo : © François Darnez – Les petits lézards

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