Paragraph 3: Accounting and financial system

The Ecole Nationale des Sports de Montagne is subject to the provisions of Titles I and III of Decree 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 des Sports de Montagne includes in particular : 1° Subsidies allocated by the State, local authorities and public establishments and any other public or private persons; 2° Payments and contributions made in respect of services provided and income from teaching, professional training or research agreements entered into with any public or private bodies; 3° Income from the sale of publications and audiovisual editions; 4°…

The expenditure of the National Mountain Sports School includes in particular: 1° The school’s own staff, operating, equipment and maintenance, accommodation and investment costs; 2° Payments made to public and private bodies in execution of teaching or research agreements; 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 on the revenue and imprest accounts of public bodies.