If the statement of estimated revenue and expenditure has not been drawn up by the Director by a date set by regulation, the Director General of the Regional Health Agency shall draw up the statement of estimated revenue and expenditure. This statement is then limited in scope.
Similarly, the Director General of the Regional Health Agency approves the financial account and decides on the allocation of the results in the light of the financial account produced by the Accounting Officer when the Supervisory Board has not taken the decision provided for in 3° of Article L. 6143-1 by a date set by regulation.