Book II: Donation and use of human body parts and products

Each year, the President of the institution presents to the Board of Directors an estimate of income and expenditure, which includes : 1° An operating section ; 2° A limited capital transactions section. When presenting the financial statements, the Chairman reports to the Board of Directors on the implementation of the estimates of revenue and expenditure and off-balance sheet commitments. The Board of Directors receives the annual accounts of all…

The Etablissement Français du Sang is subject to the provisions of titles I and III of decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, with the exception of 1° and 2° of article 175, articles 178 to 185, 204 to 208 and 220 to 228. As the chief authorising officer for revenue and expenditure, the Chairman of the Board of Directors may appoint secondary authorising…

Revenue and imprest accounts may be set up under the conditions set out in Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies.

The Etablissement français du sang and its subsidiaries in which the establishment, alone or with the State or other public establishments, holds more than half of the capital or half of the votes in the deliberative bodies are subject to the rules of financial supervision provided by decree no. 53-707 of 9 August 1953 relating to State control of national public companies and certain bodies with an economic or social…

The establishment’s funds may be deposited in a banking institution, with the authorisation of the Minister responsible for the budget.

Within the provisional statement of revenue and expenditure, the financial charges arising from the transfer to the establishment of obligations towards the victims of transfusion contamination are managed separately in an account separate from that of the establishment’s transfusion activity.