Subsection 2: Director.

The Director is the authorising officer for the public health institution’s budget. His transactions are subject to administrative accounting. During the financial year, the authorising officer may transfer appropriations between all titles or chapters, without these transfers having the effect of increasing the amount of the chapters containing restrictive appropriations. These transfers are notified without delay to the institution’s accounting officer.

The authorising officer shall keep accounts of commitments, at least for each of the chapters provided for in 2° of article R. 6145-3. For the application of the last paragraph of article L. 6145-1, twice a year the director draws up a comparative statement of activity, revenue and expenditure in relation to forecasts, in accordance with a model set by order of the ministers responsible for the budget, health and…

The Director shall keep cost accounts covering all the establishment’s activities and resources, in accordance with the procedures laid down by order of the Minister for Health. The Director communicates the results of the cost accounting to the Supervisory Board. The Director also prepares, for the analysis of the institution’s activity and costs provided for by the provisions of articles L. 6113-7 and L. 6113-8, a table showing, after analytical…

The director of the establishment is heard, at his request, by the director general of the regional health agency before the latter takes the decisions mentioned in article R. 162-33-16 of the social security code and article R. 6145-26 of this code.