The body or bodies responsible for certification are appointed by the Supervisory Board for a period of six financial years on the proposal of the director of the institution, following a competitive tendering procedure conducted under the conditions set out in the Public Procurement Code and in accordance with standard specifications drawn up by the ministers responsible for the budget and health.
The certification of accounts covers the annual accounts mentioned in 1° of article R. 6145-43.
The annual accounts, the report provided for in 1° of article R. 6145-44 and the other documents required for the certification of the accounts are made available to the certifier under the conditions set by a joint order of the ministers responsible for the budget and health.
The certification report on the annual accounts drawn up by the certifier is appended to the decision to approve the financial statements, which is sent to the Director General of the Regional Health Agency.
The director of each public health institution whose accounts have been certified by one or more auditors shall forward the report drawn up by the certifier, together with the decision on the accounts, to the Cour des Comptes by 15 July of the following financial year at the latest.
I. – Public health institutions whose total income from the main profit and loss account, as recorded at the time of approval of the financial account, is equal to or greater than one hundred million euros for three consecutive financial years, are subject to certification of their accounts. Certification applies to the accounts for the financial year following approval of the financial account for the last of these three financial…
The amount provided for in article R. 6145-61-1 is set at 1.2 billion euros. This amount must be established at the time of approval of the financial accounts for the three consecutive financial years taken into account for submission to the certification obligation or, for establishments already subject to this obligation, for the financial years corresponding to the third, fourth and fifth years of the mandate of the body responsible…
The investment programme provided for in 4° of Article L. 6143-7 includes the following information in particular: 1° For works, for the acquisition of heavy equipment mentioned in article R. 6122-26 or for investment operations relating to information systems, the total cost of which exceeds a threshold which may differ depending on the establishment and which is set by order of the ministers responsible for the budget, health and social…
The establishment’s multi-annual global financing plan, drawn up by the Director, defines the multi-annual financial guidelines for the establishment. It sets out all of the establishment’s projected expenditure and revenue for a minimum period of five years, both in terms of operations and investment, and presents the projected changes in the establishment’s gross margin, cash flow, working capital, working capital requirements and cash position over the period for which it…
The multi-annual global financing plan is revised each year and sent to the Director General of the Regional Health Agency for approval at the same time as the budget. The plan is updated as necessary during the financial year, when a new operation is included in the investment programme or when the revenue and expenditure forecasts are substantially modified. The updated plan is sent to the Director General of the…
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call us at +33 (0) 1 84 88 31 00 or send us an email.
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Resources
is a Registered Trademark of
PETROFF LAW FIRM (SELARL LEGASTRAT)
182, rue de Rivoli
75001, Paris France
RCS Paris n°814433470
Paris Bar Registration n° (Toque) C2396
Useful links
Our French business lawyers are here to help.
We offer a FREE evaluation of your case.
Call +33 (0) 1 84 88 31 00 or send us an email.
All information exchanged through this website will be communicated to lawyers registered with a French Bar and will remain confidential.
