Chapter I: Regional health agency

The operating section is presented in accordance with the following functional groups: 1° Expenditure : Group 1: personnel expenses. Group 2: general operating expenses. Group 3: depreciation, provisions, financial and exceptional expenses. 2° Revenue: Group 1: government grants. Group 2: contributions from the region, various organisations, user fees and remuneration for services rendered. Group 3: other income. Group 4: expense transfers.

For the investment section, the expenditure and revenue proposals presented to the Board of Directors for approval show the allocations applicable to current operations and those applicable to new operations. The expenditure proposals and revenue forecasts relating to the implementation, over the financial year in question, of the operations included in the master plan referred to in 3° of article L. 6431-6 are recorded within this framework. For the operating…

To be voted in balance, the budget must meet three conditions: 1° Each of the sections must be presented in balance and show the balancing conditions and transfers, in accordance with the provisions applicable to national public establishments; 2° Revenue and expenditure must be fairly estimated; 3° Repayment of the capital debt must not be covered by the proceeds of borrowings, except in the case of debt renegotiation.

The following documents are attached to the draft budget submitted to the Board of Directors: 1° The report by the Director of the Agency justifying the proposed expenditure and forecast revenue; 2° The opinion of the agency’s medical commission; 3° The opinion of the Agency Committee; 4° The table of permanent posts mentioned in 11° of article L. 6431-6.

The Ministers responsible for the Budget, Overseas Territories and Health may request any information necessary for the exercise of their control. Requests for documents other than those provided for in Article D. 6431-45 do not suspend the time limits provided for in Article L. 6431-7.

For the purposes of preparing the approval, by their respective ministers, of the deliberations of the Board of Directors falling within the joint remit, a supervisory board brings together the members of the relevant departments of the ministers responsible for the budget, overseas territories and health. This board issues an opinion. The director of the agency is heard by the supervisory board in his explanations.

Within fifteen days of receiving the decision to approve the budget, the Director shall allocate the approved expenditure authorisations and revenue forecasts by functional group to the accounts in accordance with the nomenclature drawn up jointly by the Ministers for the Budget, Overseas France and Health. These accounts constitute the level of control of the availability of appropriations exercised by the accounting officer. The budget controller checks that the allocation…

The expenditure authorisations and revenue estimates by functional group entered in the budget may be the subject of amending decisions. These are prepared by the Director of the Agency and voted by the Administrative Board under the same conditions as the initial budget. Amending decisions must be voted before 31st December of the financial year to which they relate.

The transfers of appropriations from one account to another provided for in the penultimate paragraph of Article L. 6431-10 shall be subject to approval by the Budget Controller, who shall check that such transfers are compatible with the Agency’s obligations and commitments.

The authorising officer shall keep accounts of expenditure incurred for each of the accounts making up the functional groups defined in the nomenclature provided for in article D. 6431-49.