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Article R6145-54-4 of the French Public Health Code

The revenues of public health establishments are recovered : 1° Either by virtue of enforceable judgements or contracts ; 2° Or by virtue of revenue orders issued and made enforceable by the director of the establishment. Enforcement measures for the recovery of these revenues are carried out in the same way as for direct taxation. Objections, where the matter falls within the jurisdiction of the judicial courts, are judged as…

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Article R6145-61-1 of the French Public Health Code

Pursuant to article L. 6145-16, the accounts of public health institutions may be certified by one or more statutory auditors or, for institutions whose total income from the main profit and loss account exceeds an amount set by decree, by the Cour des Comptes.

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