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 social security. This comparative statement is accompanied, where necessary, by proposed amendments to the budget. The dates for drawing up and sending this comparative statement to the Director General of the Regional Health Agency are set by order of the Minister for Health.