COMPOSITION OF THE GROUPS OF THE OPERATING SECTION OF THE GENERAL BUDGET REFERRED TO IN ARTICLE D. 6145-6.
Expenditure
GROUP 1
Operating expenses relating to personnel
61681: Sickness, maternity and accidents at work
621: External personnel
631: Taxes and similar payments on remuneration (tax authorities)
633: Taxes and similar payments on remuneration (other bodies)
641 : Remuneration of non-medical staff
642 : Remuneration of medical staff
6451 : Social security and welfare costs: non-medical staff
6452 : Social security and welfare costs: medical staff
647 : Other social security charges
648 : Other personnel costs
67281 : Staff costs
GROUP 2
Medical Operating Expenses
6011 : Purchases of raw materials and supplies of a medical or pharmaceutical nature
6021 : Pharmaceutical products and products for medical use
6022 : Supplies, finished products and small medical and medico-technical equipment
60321 : Change in inventories of pharmaceutical and medical products
60322 : Change in inventories of supplies, finished goods and small medical and medico-technical equipment
6066 : Medical supplies
6071 : Purchases of medical or pharmaceutical goods
611 :
General sub-contracting
61357 : Medical equipment
61551 : Medical equipment and tools
615611 : Medical computer maintenance
61562 : Medical equipment maintenance
67282 : Medical expenses
GROUP 3
Hotel and General Operating Expenses
6012 : Stocked purchases of raw materials and supplies for hotels and general purposes
602 : Stocked purchases; other supplies (except 6021 and 6022)
60312: Change in inventories of raw materials and supplies
6032 : Change in inventories of other supplies (except 60321 and 60322)
6037 : Change in inventories of goods
606: Non-stock purchases of materials and supplies (except 6066)
6072 : Purchases of merchandise
61: External services (except 611, 61357, 61551, 615611, 61562, 61681)
62 : Other external services (except 621)
635 : Other taxes, duties and similar payments (tax authorities)
637: Other taxes and similar payments (other organisations)
65: Other operating expenses
67283: Hotel and general operating expenses
709 : Discounts and rebates granted by the establishment
7133: Change in work-in-progress (debits)
7135: Change in inventories of products (debits)
GROUP 4
Depreciation, amortisation and provisions
financial and exceptional expenses
66: Financial expenses
67 : Exceptional expenses (except 6721, 67221, 67241, 67281, 67282, 67283)
68 : Depreciation, amortisation and provisions
Revenue
GROUP 1
Revenues paid by the health insurance scheme
706211: Income from chargeable stays
706212: Proceeds from drugs invoiced in addition to stays
706213: Proceeds from medical devices billed in addition to stays
706214: Annual charge for emergencies
706215: Annual organ or tissue removal fee
706216: Supplementary annual allocation
706217: Annual funding allocation
7062181: General interest mission allocation
7062182: Contractualisation aid allocation
706511: Portion of outpatient consultations and procedures covered by health insurance
70652: Emergency reception and treatment charges paid by the health insurance fund
70653: Organ or tissue removal services
706551: Voluntary termination of pregnancy; part covered by health insurance
706561: Part of emergency and resuscitation medical services paid by the health insurance fund
GROUP 2
Income from hospital activities
706221: Medicine and medical specialities
706222 : Surgery and surgical specialities
7062231: Expensive specialties
7062232: Very expensive specialties
706224: Medical and rehabilitation care
706228: Combating mental illness (income from charges for full hospitalisation)
70623: Income from daily charges for incomplete hospitalisation
70624: Income from charges for hospitalisation at home
70625: Income from charges under international agreements
70626: Income from charges for hospitalization of prisoners
70627: Daily charge
706281: Flat-rate contribution from the State (Mayotte territorial public health establishment)
706282: Flat-rate local authority contribution (Mayotte territorial public health establishment)
706511: Consultations paid in full by patients
706512: Portion of consultations not covered by health insurance organisations
70652: Dressings
70653: Baths and massages
70654: Major appliances
70655: Voluntary termination of pregnancy
70656: EMERGENCY MEDICAL SERVICES
70658: Other income from activities subject to specific charges
7066: Income from paramedical schools
7411: Subsidies paid to paramedical schools (State)
7412: Subsidies paid in respect of maternal and child protection
74131: Subsidies paid to SAMU (emergency medical services)
74132: SMUR Subsidies
74133: Subsidies paid to centre 15
GROUP 3
Other income
701: Sales of finished goods
702: Sales of intermediate products
703: Sales of residual products
704 : Work
706227: Surcharges for special diets
7064: Supplies of hospital services for patients accommodated in other establishments
70657: Maternal and child protection
707: Sale of goods
7081: Proceeds from services provided in the interest of employees
7082: Services provided to users and accompanying persons
7083: Services provided to other third parties
7084: IT services
7088: Other income from related activities
7133: Change in work-in-progress on goods manufactured
7135 : Change in inventories of products
72: Capitalised production
7414: Grants paid as exceptional assistance to the public hospital service
7415: Subsidies to anti-doping medical centres
7418 :
Other operating subsidies
742: Shareholdings
743: Payments in full discharge of obligations giving entitlement to exemption from apprenticeship tax
7582 : Deductions and payments on medical fees
7583 : Reimbursement of expenses
7584 : Reimbursement of expenses by ancillary budgets
7586 : Proceeds from the management of the assets of adult patients protected by the law of 3 January 1968
7588 : Other miscellaneous operating income
761 : Income from participating interests
762 : Income from long-term investments
764 : Income from marketable securities
765 : Discounts obtained
766 : Foreign exchange gains
767 : Net income from sales of marketable securities
768 : Other financial income
771 : Extraordinary income from management transactions
7722: Income from differences in accrued expenses
7724: Cancellation of mandates issued in prior years
77288: Other income (from previous years)
775: Proceeds from disposals of assets
777: Share of investment grants transferred to profit or loss for the year
778: Other exceptional income
7815: Write-backs of provisions for operating liabilities and charges
78173: Write-backs of provisions for impairment in value of inventories and work-in-progress
78174 : Write-backs of provisions for impairment of receivables
7865: Write-backs of provisions for financial risks and charges
7866: Write-backs of provisions for impairment of financial items
78741: Write-backs from cash reserve (subsequent to funding by global endowment)
78742: Write-backs of other regulated provisions – reinvested capital gains
78743: Write-backs of cash reserves prior to full funding
7876: Write-backs of provisions for exceptional depreciation
603: Changes in inventories (credits)
6091: Discounts and rebates on raw materials and supplies purchased from stock
6092: Discounts and rebates on other inventories
6096 : Discounts and rebates on purchases of materials and supplies not held in stock
6097 : Discounts and rebates obtained on the purchase of goods
619: Discounts and rebates on external services
629: Discounts and rebates on other external services
GROUP 4
Expense Transfers
791: Operating expense transfers
796 : Transfers of financial expenses
797: Transfers of exceptional expenses
