Section 3: Financial and budgetary organisation.

The Healthcare Agency is subject to the provisions of Titles I and III of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management, with the exception of 1° and 2° of Article 175, Articles 178 to 185 and 204 to 208.

The Agency’s Accounting Officer is appointed by order of the Ministers for the Budget, Overseas France and Health. The accounting officer may be recruited on a full-time contract basis or perform his or her duties as an adjunct. The control of the management of the Health Agency’s accounting officer is ensured by an agent expressly designated for this purpose by the Minister of the Economy and Finance. The accounting officer…

The budget is the instrument by which the annual revenue and expenditure required to carry out the tasks defined in article L. 6431-4 are forecast and authorised. The revenue estimates and expenditure authorisations are presented in two sections depending on whether they relate to capital operations or operating operations. The budget is proposed by the Director of the Agency and voted by the Board of Directors by functional groups as…

The investment section is presented in accordance with the following functional groups: 1° Expenditure : Group 1: fixed assets. Group 2: capital reduction and other expenditure. Group 3: debt repayment. Group 4: write-backs of provisions. 2° On the revenue side : Group 1: contributions, grants and other receipts. Group 2: borrowings. Group 3: depreciation. Group 4: provisions.

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.