Title IV: Public health establishments

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…

The budget of public health institutions consists of : 1° A provisional main profit and loss account in which operating transactions are forecast and authorised, excluding those which are recorded in a provisional annexed profit and loss account; 2° A provisional profit and loss account for each of the activities mentioned in article R. 6145-12, in which the operating operations are planned and authorised; 3° A provisional financing table in…

The appropriations entered in the budget are assessed, with the exception of those entered in a list of titles or chapters, drawn up by order of the ministers responsible for health, social security and the budget, which are limited. The accounting officer’s control of the availability of restrictive appropriations is carried out at the level of each of the titles or chapters in the list referred to in the previous…

For activities covered by I of article L. 312-1 of the Code de l’action sociale et des familles, with the exception of long-term care units and establishments covered by I of article L. 313-12 of the same code, the provisional income statements are presented by title, the composition of which complies with the functional groups set by the decree adopted for the application of article L. 315-15 of the same…

The forecast revenue and expenditure relating to the implementation, over the financial year in question, of the operations included in the investment programme mentioned in article L. 6143-7 are shown in the provisional financing table defined in article R. 6145-13.

The provisional cash flow statement and each of the provisional profit and loss accounts are presented in summary form, by title, and in detailed form, by chapter.