Title IV: Public health establishments

At the end of the financial year, the Director and the Accounting Officer in office jointly draw up the draft financial account in accordance with the conditions laid down by order of the Ministers for Health, Social Security and the Budget. The financial account includes 1° The annual accounts, consisting of the balance sheet, income statement and notes. 2° An analysis of the implementation of the budget. To this end,…

The Director shall draw up the financial account and submit it to the Supervisory Board for approval by 31 May of the following financial year at the latest, accompanied by:1° A report drawn up by the Director and the Accounting Officer on the annual accounts referred to in 1° of Article R. 6145-43; 2° A report written by the director and the accountant on the elements of the financial account…

The methods and framework for presenting the financial account are laid down by the ministers responsible for the budget, health and social security.

The Supervisory Board deliberates on the financial statements with a view to their approval and decides on the allocation of the results of each income statement. When the accounts are certified in accordance with article L. 6145-16, the Supervisory Board is given prior notice of the certifier’s report. Decisions relating to the financial statements and the appropriation of profits are taken no later than 30 June of the year following…

The financial account and accompanying documents are sent to the Director General of the Regional Health Agency within eight days.

The services which public health institutions may provide on a subsidiary basis, as provided for in article L. 6145-7, are developed within the limits of the material and human resources essential to the performance of the tasks defined in articles L. 6111-1 and L. 6112-1. In the event that the charges for the provision of services are set by the establishment, the prices charged to third parties, with the exception…

The result of the main income statement is allocated as follows: 1° The surplus is allocated by resolution of the Supervisory Board: a) To retained earnings ; b) To a reserve account intended to finance investment measures; or c) To a cash reserve account. 2° The deficit is transferred to retained earnings.

The result of the profit and loss account for each of the activities mentioned in 1° of Article R. 6145-12 is allocated, during the financial year following that to which it relates, in accordance with the procedures defined by Article R. 6145-49.