Section 2: Financial and accounting system

The establishment 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.

The establishment’s revenue comprises: 1° Proceeds from the tax referred to in article L. 7345-4; 2° Subsidies from the State, public authorities or public or private bodies and income from sponsorship; 3° Proceeds from the sale of contracts and agreements; 4° Income from movable and immovable property; 5° Donations and legacies; 6° Financial income from the investment of its funds; 7° Proceeds from disposals; 8° All income authorised by laws…

The institution’s expenditure includes: 1° Staff costs not covered by the State; 2° Operating costs; 3° Expenditure on the acquisition of movable and immovable property; 4° In general, all expenditure necessary for the accomplishment of its missions.

The institution’s Chief Executive Officer may set up revenue and imprest accounts under the conditions set out in Decree no. 2019-798 of 26 July 2019 on the revenue and imprest accounts of public bodies.