Title IV: Public health establishments

Pursuant to article L. 6145-16, the accounts of public health institutions may be certified by one or more statutory auditors or, for institutions whose total income from the main profit and loss account exceeds an amount set by decree, by the Cour des Comptes.

The body or bodies responsible for certification are appointed by the Supervisory Board for a period of six financial years on the proposal of the director of the institution, following a competitive tendering procedure conducted under the conditions set out in the Public Procurement Code and in accordance with standard specifications drawn up by the ministers responsible for the budget and health.

The certification of accounts covers the annual accounts mentioned in 1° of article R. 6145-43.

The annual accounts, the report provided for in 1° of article R. 6145-44 and the other documents required for the certification of the accounts are made available to the certifier under the conditions set by a joint order of the ministers responsible for the budget and health.

The certification report on the annual accounts drawn up by the certifier is appended to the decision to approve the financial statements, which is sent to the Director General of the Regional Health Agency.

The director of each public health institution whose accounts have been certified by one or more auditors shall forward the report drawn up by the certifier, together with the decision on the accounts, to the Cour des Comptes by 15 July of the following financial year at the latest.