Paragraph 3: Financial and accounting system

The public body is subject to the provisions of Titles I and III of Decree no. 2012-1246 of 7 November 2012 on public budgetary and accounting management.

Revenue and imprest accounts may be set up by decision of the Managing Director, under the conditions laid down in Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies, and with the agreement of the accounting officer and the budget controller.

The establishment’s income comprises : 1° Subsidies from the State, local authorities and all other public and private bodies; 2° Proceeds from museum entrance fees, guided tours and workshops, and introductory sports services; 3° Income from cultural, educational or sporting events organised by the establishment; 4° Income from educational activities, training courses and publications; 5° Income from the establishment’s commercial operations, including the operation of associated shops and services; 6°…

The establishment’s expenditure includes : 1° Staff costs ; 2° Operating, catering, equipment and maintenance costs; 3° Acquisition costs of movable and immovable property; 4° In general, all expenses necessary for the activity of the establishment.

Buildings belonging to the State and necessary for the exercise of the institution’s missions are allocated to it as an endowment by joint order of the ministers responsible for the domain and for sport. The order sets out the list of buildings and the conditions under which they are allocated as endowments. The establishment manages these buildings. It also bears the cost of fitting out and major repairs to these…