Section 2: Financial arrangements and legal representation of agencies

With the exception of those provisions of this section and section 5 devoted to the regional intervention fund which derogate therefrom, the regional health agency shall be subject to the provisions of Titles I and III of Decree no. 2012-1246 of 7 November 2012 relating to public budgetary and accounting management.

I.-The budget of the Regional Health Agency comprises a breakdown of expenditure by type, in four envelopes devoted respectively to: 1° Staff costs ; 2° Other operating expenditure 3° Capital expenditure 4° Intervention expenditure. The amount of each of these budgets is limited. The envelope devoted to staff expenditure is accompanied by a ceiling on the number of authorised jobs in the Agency. II – The annexed budget devoted to…

The budget of the Regional Health Agency and the supplementary budget devoted to the management of appropriations from the Regional Intervention Fund and to the management of any appropriation paid to the Agency and intended to finance an action falling within the scope of the missions defined in the same article L. 1435-8 are prepared by the Director General, as authorising officer, and approved by the Supervisory Board of the…

The financial statement provided for in article L. 1432-3 is sent to the Supervisory Board by 15 April following the end of the financial year in question.

The accounting officer of the regional health agency is appointed by joint order of the ministers responsible for health, health insurance, the elderly, the disabled and the budget. He may act as the agency’s Chief Financial Officer. In this capacity, he assists the authorising officer in preparing the initial budget and amending budgets, as well as the supplementary budget and its amendments. He is responsible for budgetary and general accounting,…

Revenue and imprest accounts may be set up under the conditions set out in Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies.

The control of expenditure exercised by the Accounting Officer pursuant toArticle 19 of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management shall be appropriate and proportionate to the risks associated with the amount and nature of the expenditure. The procedures for implementing this control are determined by the Accounting Officer after informing the Agency’s Director General.

An invoicing department under the authority of the accounting officer is responsible for centralising the receipt of invoices. Certification of the service rendered by the authorising officer authorises payment by the accounting officer once he has checked that the invoice corresponds to the commitment and the service rendered. This certification of the service rendered takes the place of authorisation of the expenditure.

The Chief Executive of the Regional Health Agency shall set up an internal control system covering all the Agency’s activities and procedures and designed to detect and prevent financial and accounting risks. The Accounting Officer shall be responsible for implementing the internal control system for the procedures for which he is responsible. The Chief Executive shall also set up an internal audit function to regularly assess procedures and make recommendations….

Budgetary control of the Regional Health Agency is exercised by the Regional Director of Public Finances. Budgetary control of the Ile-de-France Regional Health Agency is exercised by the Budget and Accounts Controller of the Ministry of Health. Budgetary control of the Regional Health Agencies is coordinated by the Budget and Accounts Controller of the Ministry of Health.