Paragraph 3: Accounting and financial system

The school is subject to the provisions of Titles I and III of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management.

By way of derogation from article 189 of decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management, the accounting officer is appointed by order of the ministers responsible for the budget and sports and the minister to whom he reports for his management.

The revenue of the Ecole Nationale de Voile et des Sports Nautiques is made up of : 1° Subsidies from the State, local authorities, public establishments and any other public or private entity; 2° Income from services provided; 3° Sums received for professional training; 4° Proceeds from performances, competitions and sporting events; 5° Proceeds from the sale of school publications, prototypes and small series; 6° Proceeds from movable and immovable…

The expenses of the Ecole Nationale de Voile et des Sports Nautiques include : 1° The cost of the school’s staff ; 2° Operating and investment costs; 3° In general, any expenditure necessary for its activity.

Revenue and imprest accounts may be set up under the conditions laid down by Decree no. 2019-798 of 26 July 2019, as amended, on the revenue and imprest accounts of public bodies.