The budgetary and accounting year covers the period from 1st January to 31st December of the same year, except in the case of a new establishment coming into operation for the first time or a definitive cessation of activity.
The budget and accounting nomenclature is based on the general chart of accounts. It comprises three levels: 1° Titles, which constitute the summary level of presentation ; 2° The chapters, which constitute the level of detailed presentation; 3° Operating accounts. The list of accounts that must be opened in the budget and in the accounts of the establishments, as well as the budgetary and accounting instructions, are set by joint…
In the event that the costs of a patient’s stay, consultations or procedures cannot be covered either by a health insurance organisation, or by the Minister for Veterans and Victims of War or by any other public body, the persons concerned or, failing this, their debtors or the persons designated by articles 205, 206, 207 and 212 of the Civil Code shall sign an undertaking to pay the costs of…
The Director is the authorising officer for the public health institution’s budget. His transactions are subject to administrative accounting. During the financial year, the authorising officer may transfer appropriations between all titles or chapters, without these transfers having the effect of increasing the amount of the chapters containing restrictive appropriations. These transfers are notified without delay to the institution’s accounting officer.
The authorising officer shall keep accounts of commitments, at least for each of the chapters provided for in 2° of article R. 6145-3. For the application of the last paragraph of article L. 6145-1, twice a year the director draws up a comparative statement of activity, revenue and expenditure in relation to forecasts, in accordance with a model set by order of the ministers responsible for the budget, health and…
The Director shall keep cost accounts covering all the establishment’s activities and resources, in accordance with the procedures laid down by order of the Minister for Health. The Director communicates the results of the cost accounting to the Supervisory Board. The Director also prepares, for the analysis of the institution’s activity and costs provided for by the provisions of articles L. 6113-7 and L. 6113-8, a table showing, after analytical…
The director of the establishment is heard, at his request, by the director general of the regional health agency before the latter takes the decisions mentioned in article R. 162-33-16 of the social security code and article R. 6145-26 of this code.
The statement of projected income and expenditure for the public health institution is the document which forecasts and authorises its annual income and expenditure. It determines the projected revenue under the conditions set out in the first paragraph of article L. 6145-1 and in article L. 6145-7. The model for the documents presenting the budget and its amendments is set by order of the ministers responsible for the budget, health…
The budget meets the following conditions: 1° Each of the projected profit and loss accounts is presented in balance; however, the main projected profit and loss account and the projected profit and loss accounts for the activities mentioned in 1°, 2° and 4° of Article R. 6145-12 may be presented in surplus; 2° Revenues and expenses are accurately estimated; 3° The establishment’s self-financing capacity as shown in the provisional financing…
Expenditure and income attributable to the activities carried out by public health institutions are recorded in a single statement of projected income and expenditure. However, operating operations relating to each of the following services or activities are the subject of a separate forecast income statement: 1° Operation of the allocation not allocated to hospital services and the industrial and commercial services mentioned in article L. 6145-7 ; 2° Long-term care…
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is a Registered Trademark of
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75001, Paris France
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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
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