Paragraph 3: Financial and accounting system

The financial and accounting regime of the Institut national du sport, de l’expertise et de la performance is set out in articles L. 719-4 à L. 719-6 of the Education Code and, unless otherwise provided for in articles R. 211-18-1 to R. 211-18-6, by the decree implementing them.

The revenues of the Institut national du sport, de l’expertise et de la performance include : 1° Subsidies from the State, public authorities or any public body, whether French, foreign or international; 2° Proceeds from payments and contributions from any person entitled to benefit from the various services provided by the establishment; 3° Proceeds from its training activities, conferences, seminars, symposia and events that it organises, as well as the…

Expenditure includes staff costs, operating costs, equipment and capital expenditure and, in general, all expenditure necessary for the activity of the establishment.

I. – The draft budget is sent by the Director General to the Ministers for Sport and the Budget at least fifteen days before it is presented to the Board of Directors of the institution. II. – The Board of Directors votes for the budget to be in real balance. III. – At the meeting of the Board of Directors, the Director of Sport may decide that the budget is…

The decisions of the Board of Directors, other than those relating to the budget, come into force without prior approval, with the exception of decisions relating to loans, acquisitions, exchanges and disposals of real estate or participation in bodies with legal personality, which are enforceable, in the absence of express approval already notified, within one month of receipt of these decisions by the Minister for Sport and the Minister for…

The Institut national du sport, de l’expertise et de la performance is subject to a posteriori budgetary control by the State under the conditions set out in article L. 719-9 of the Education Code.

The institution’s accounting officer is appointed by joint order of the Minister for Sport and the Minister for the Budget.