The result of each of the profit and loss accounts other than that mentioned in article R. 6145-50 is allocated, during the financial year following that to which it relates, by decision of the Supervisory Board, in accordance with the following procedures: I. – The surplus is allocated : 1° To retained earnings in the profit and loss account ; 2° To a reserve account for the financing of investment…
When activities previously monitored either on the main forecast income statement or on one of the ancillary forecast income statements of the services and activities mentioned in article R. 6145-12 are discontinued, the previous results of the income statements concerned are transferred to the new main income statement and allocated in accordance with the conditions set out in articles R. 6145-49 to R. 6145-51.
When the profit and loss account for one of the activities mentioned in 1° of article R. 6145-12 shows a deficit for three consecutive financial years, the continuation of the activity must be expressly decided by a reasoned decision from the Director, including recovery measures.
The accounting posts of public health establishments are the responsibility of the decentralised departments of the Directorate General of Public Finance. For large establishments or groups of establishments, as well as for establishments that are party to a regional hospital community agreement, designated by order of the ministers responsible for the budget and health, a specialised accounting post may be created. Expenses relating to the operation of hospital accounting posts…
The régies created by public health establishments are subject to the provisions set out in section one of chapter VII of title I of book VI of the first part of the code général des collectivités territoriales (regulatory part).
The provisions of article R. 1617-22 of the Code général des collectivités territoriales are applicable to public health establishments.
The provisions of articles D. 1611-1, D. 1617-19, D. 1617-21 and D. 1617-23 of the General Local Authorities Code are applicable to public health establishments.
The revenues of public health establishments are recovered : 1° Either by virtue of enforceable judgements or contracts ; 2° Or by virtue of revenue orders issued and made enforceable by the director of the establishment. Enforcement measures for the recovery of these revenues are carried out in the same way as for direct taxation. Objections, where the matter falls within the jurisdiction of the judicial courts, are judged as…
The provisional profit and loss account for the schools and institutes mentioned in 3° of article R. 6145-12 shows the operating costs and income attributable to the activity of these schools and institutes. It includes in particular: 1° Expenses : a) Operating expenses relating to personnel, in particular those relating to the remuneration of directors, teachers and external contributors, administrative and technical staff assigned to the training schools and institutes…
The operating grant referred to in a of 2° of Article R. 6145-56 is calculated as the difference between all the operating expenses shown in the provisional income statement and all the operating revenue other than the grant, as part of the procedure provided for in Article R. 6145-59.
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is a Registered Trademark of
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182, rue de Rivoli
75001, Paris France
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Paris Bar Registration n° (Toque) C2396
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