Expenditure and revenue relating to care provided to prisoners in prisons and hospitals are recorded in each of the functional groups of operating expenditure and revenue in the general budget of the health care institution mentioned in article R. 6145-15.
At the end of the financial year, a statement showing this expenditure and revenue is sent by the health care organisation to the Director General of the Regional Health Agency.
Expenditure relating to care provided in prisons is evaluated taking into account the expenditure recorded in the last known financial year and the forecast development of care activities.