Chapter V: Financial organisation

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.

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.