Subsection 1: General provisions.

Public health institutions are subject to the budgetary, financial and accounting regime defined by the provisions of Title I of Decree 2012-1246 of 7 November 2012 on public budgetary and accounting management, subject to the provisions of this section.

The budgetary and accounting year covers the period from 1st January to 31st December of the same year, except in the case of a new establishment coming into operation for the first time or a definitive cessation of activity.

The budget and accounting nomenclature is based on the general chart of accounts. It comprises three levels: 1° Titles, which constitute the summary level of presentation ; 2° The chapters, which constitute the level of detailed presentation; 3° Operating accounts. The list of accounts that must be opened in the budget and in the accounts of the establishments, as well as the budgetary and accounting instructions, are set by joint…

In the event that the costs of a patient’s stay, consultations or procedures cannot be covered either by a health insurance organisation, or by the Minister for Veterans and Victims of War or by any other public body, the persons concerned or, failing this, their debtors or the persons designated by articles 205, 206, 207 and 212 of the Civil Code shall sign an undertaking to pay the costs of…