French Public Health Code
In forceEach year, health care institutions submit their accounts to the regional health agency. In the case of private health establishments, the regional health agency may also request that the accounts of the managing bodies be sent.
All other accounting documents required for the audit are made available to the pricing authority and, where necessary, communicated by the latter to the departments responsible for economic and financial analysis.
In the event of non-compliance with the obligation to provide information, the penalty provided for in Article L. 6113-8 shall apply.
On the basis of this accounting data, the Regional Health Agency checks that there is no financial overcompensation for the activities mentioned in Article L. 6111-1 and Article L. 6147-10. Where necessary, it recovers any sums unduly delegated.
Overcompensation only occurs when the health care organisation exceeds the reasonable rate of profit.
The rules for applying and calculating overcompensation apply at national level in accordance with European rules.
A Conseil d'Etat decree sets the rules for calculating and applying overcompensation and determines the procedures for submitting accounts and allocating costs and income between the activities mentioned in Article L. 6111-1 and Article L. 6147-10 and the other activities, the procedures for control and publicity, and the recovery mechanism.
