Subsection 7: Accountant.

The accounting posts of public health establishments are the responsibility of the decentralised departments of the Directorate General of Public Finance. For large establishments or groups of establishments, as well as for establishments that are party to a regional hospital community agreement, designated by order of the ministers responsible for the budget and health, a specialised accounting post may be created. Expenses relating to the operation of hospital accounting posts…

The régies created by public health establishments are subject to the provisions set out in section one of chapter VII of title I of book VI of the first part of the code général des collectivités territoriales (regulatory part).

The provisions of article R. 1617-22 of the Code général des collectivités territoriales are applicable to public health establishments.

The provisions of articles D. 1611-1, D. 1617-19, D. 1617-21 and D. 1617-23 of the General Local Authorities Code are applicable to public health establishments.

The revenues of public health establishments are recovered : 1° Either by virtue of enforceable judgements or contracts ; 2° Or by virtue of revenue orders issued and made enforceable by the director of the establishment. Enforcement measures for the recovery of these revenues are carried out in the same way as for direct taxation. Objections, where the matter falls within the jurisdiction of the judicial courts, are judged as…