{ "article": { "LEGIARTI000029024211": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029024211", "URL": "article/LEGI/ARTI/00/00/29/02/42/LEGIARTI000029024211.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006917696", "@num": "R6145-7", "#text": "Code de la santé publique - art. R6145-7 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029008662", "@nor": "AFSH1408570A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 avril 2014 relatif au retraitement des données comptables de l'exercice 2013 des établissements de santé", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029008662", "@c_titre_court": "Arrêté du 17 avril 2014" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 avril 2014 relatif au retraitement des données comptables de l'exercice 2013 des établissements de santé", "@debut": "2014-06-01", "@id_txt": "LEGITEXT000029024209", "@c_titre_court": "Arrêté du 17 avril 2014" } ], "@ministere": "Ministère des affaires sociales et de la santé", "@date_publi": "2014-05-31", "@date_signature": "2014-04-17" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029024211", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2014-06-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029008664", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le modèle du document mentionné au dernier alinéa de l'article R. 6145-7 du code de la santé publique et les modalités de calcul des éléments qui y figurent sont consultables à l'adresse suivante : http://www.sante.gouv.fr/comptabilite-analytique-hospitaliere.html.

" } }, "LEGIARTI000006917696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6145-7", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006917696", "URL": "article/LEGI/ARTI/00/00/06/91/76/LEGIARTI000006917696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "YXXXXXXXXXX6145R0070XX0A" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814956", "#text": "Décret 2005-840 2005-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000814956", "@nortexte": "SANP0522707D", "@numtexte": "2005-840", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-20" }, { "@id": "LEGIARTI000006246930", "@num": "3", "#text": "Décret n°2005-1474 du 30 novembre 2005 - art. 3 () JORF 1er décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240960", "@nortexte": "SANH0522881D", "@numtexte": "2005-1474", "@typelien": "TRANSFERT", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-30" }, { "@id": "LEGIARTI000026163691", "@num": "1", "#text": "Arrêté du 8 juin 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026162481", "@nortexte": "AFSH1226179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-08" }, { "@id": "LEGIARTI000029024211", "@num": "1", "#text": "Arrêté du 17 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029008662", "@nortexte": "AFSH1408570A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-17" }, { "@id": "LEGIARTI000022153384", "@num": "R6145-48", "#text": "Code de la santé publique - art. 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R6145-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006917700", "@num": "R6145-9", "#text": "Code de la santé publique - art. R6145-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050942818", "@num": "R6161-43", "#text": "Code de la santé publique - art. R6161-43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803255", "@num": "R714-3-41", "#text": "Code de la santé publique - art. R714-3-41 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006803255", "@num": "R714-3-41", "#text": "Code de la santé publique - art. R714-3-41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006196744", "@fin": "2006-01-01", "#text": "Sous-section 2 : Directeur.", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006190850", "@fin": "2006-01-01", "#text": "Section 1 : Budget et comptabilité", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178704", "@fin": "2999-01-01", "#text": "Chapitre V : Organisation financière", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161027", "@fin": "2999-01-01", "#text": "Titre IV : Etablissements publics de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145493", "@fin": "2999-01-01", "#text": "Livre Ier : Etablissements de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132400", "@fin": "2999-01-01", "#text": "Sixième partie : Etablissements et services de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112927", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-12-23" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006917696", "@fin": "2006-01-01", "@num": "R6145-7", "@etat": "TRANSFERE", "@debut": "2005-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006917697", "@fin": "2010-05-01", "@num": "R6145-7", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022153305", "@fin": "2999-01-01", "@num": "R6145-7", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le directeur est l'ordonnateur du budget de l'établissement public de santé. Ses opérations font l'objet d'une comptabilité administrative.
\n
" } }, "LEGIARTI000006917697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6145-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006917697", "URL": "article/LEGI/ARTI/00/00/06/91/76/LEGIARTI000006917697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "YXXXXXXXXXX6145R0070XX0B" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000814956", "#text": "Décret 2005-840 2005-07-20", "@sens": "source", "@cidtexte": "JORFTEXT000000814956", "@nortexte": "SANP0522707D", "@numtexte": "2005-840", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-07-20" }, { "@id": "JORFTEXT000000240960", "#text": "Décret 2005-1474 2005-11-30 art. 3 I, VIII JORF 1er décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240960", "@nortexte": "SANH0522881D", "@numtexte": "2005-1474", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-30" }, { "@id": "LEGIARTI000006246930", "@num": "3", "#text": "Décret n°2005-1474 du 30 novembre 2005 - art. 3 () JORF 1er décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240960", "@nortexte": "SANH0522881D", "@numtexte": "2005-1474", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-30" }, { "@id": "LEGIARTI000026163691", "@num": "1", "#text": "Arrêté du 8 juin 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026162481", "@nortexte": "AFSH1226179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-08" }, { "@id": "LEGIARTI000029024211", "@num": "1", "#text": "Arrêté du 17 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029008662", "@nortexte": "AFSH1408570A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-17" }, { "@id": "LEGIARTI000006690710", "@num": "L6113-7", "#text": "Code de la santé publique - art. L6113-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690711", "@num": "L6113-8", "#text": "Code de la santé publique - art. L6113-8 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022153384", "@num": "R6145-48", "#text": "Code de la santé publique - art. R6145-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006917694", "@num": "R6145-5", "#text": "Code de la santé publique - art. R6145-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006917695", "@num": "R6145-5", "#text": "Code de la santé publique - art. R6145-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006917700", "@num": "R6145-9", "#text": "Code de la santé publique - art. R6145-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006917700", "@num": "R6145-9", "#text": "Code de la santé publique - art. R6145-9 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050942818", "@num": "R6161-43", "#text": "Code de la santé publique - art. 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R714-3-41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006196752", "@fin": "2999-01-01", "#text": "Sous-section 2 : Directeur.", "@debut": "2005-12-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006190851", "@fin": "2013-12-29", "#text": "Section 1 : Etat des prévisions de recettes et de dépenses et comptabilité", "@debut": "2005-12-01" }, { "@id": "LEGISCTA000028419199", "@fin": "2999-01-01", "#text": "Section 1 : Etat des prévisions de recettes et de dépenses, comptabilité, et dispositions générales", "@debut": "2013-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178704", "@fin": "2999-01-01", "#text": "Chapitre V : Organisation financière", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161027", "@fin": "2999-01-01", "#text": "Titre IV : Etablissements publics de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145493", "@fin": "2999-01-01", "#text": "Livre Ier : Etablissements de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132400", "@fin": "2999-01-01", "#text": "Sixième partie : Etablissements et services de santé", "@debut": "2005-07-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112927", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-12-23" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000006917696", "@fin": "2006-01-01", "@num": "R6145-7", "@etat": "TRANSFERE", "@debut": "2005-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006917697", "@fin": "2010-05-01", "@num": "R6145-7", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022153305", "@fin": "2999-01-01", "@num": "R6145-7", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'ordonnateur tient une comptabilité analytique qui couvre la totalité des activités et des moyens de l'établissement, selon une nomenclature fixée par arrêté des ministres chargés de la santé et de la sécurité sociale.
\n
Le directeur élabore également, pour l'analyse de l'activité et des coûts de l'établissement prévue par les dispositions des articles L. 6113-7 et L. 6113-8, un tableau faisant apparaître, après répartition analytique des charges directes, le montant des crédits d'exploitation consacrés, pendant l'exercice, aux secteurs cliniques, médico-techniques et logistiques de l'établissement. Il transmet ce document au directeur de l'agence régionale de l'hospitalisation au plus tard le 31 mai de l'année suivant l'exercice clos. Le modèle de ce document et les modalités de calcul des éléments qui y figurent sont fixés par arrêté des ministres chargés de la santé et de la sécurité sociale.
" } }, "LEGIARTI000022153305": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R6145-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022153305", "URL": "article/LEGI/ARTI/00/00/22/15/33/LEGIARTI000022153305.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022150597", "@num": "2", "#text": "Décret n°2010-425\n du 29 avril 2010 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000022149672", "@nortexte": "SASH0927094D", "@numtexte": "2010-425", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-29" }, { "@id": "LEGIARTI000026163691", "@num": "1", "#text": "Arrêté du 8 juin 2012 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026162481", "@nortexte": "AFSH1226179A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-06-08" }, { "@id": "LEGIARTI000029024211", "@num": "1", "#text": "Arrêté du 17 avril 2014 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029008662", "@nortexte": "AFSH1408570A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-04-17" }, { "@id": "LEGIARTI000006690710", "@num": "L6113-7", "#text": "Code de la santé publique - art. 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Le directeur tient une comptabilité analytique qui couvre la totalité des activités et des moyens de l'établissement, selon des modalités fixées par arrêté du ministre chargé de la santé. Le directeur communique au conseil de surveillance les résultats de la comptabilité analytique.

Le directeur élabore également, pour l'analyse de l'activité et des coûts de l'établissement prévue par les dispositions des articles L. 6113-7 et L. 6113-8, un tableau faisant apparaître, après répartition analytique des charges, le montant des charges d'exploitation affectées, pendant l'exercice, aux secteurs cliniques, médico-techniques et logistiques de l'établissement. Il transmet ce document au directeur général de l'agence régionale de santé au plus tard le 31 mai de l'année suivant l'exercice clos. Le modèle de ce document et les modalités de calcul des éléments qui y figurent sont fixés par arrêté des ministres chargés de la santé et de la sécurité sociale.

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Article 1 AUTONOME VIGUEUR, en vigueur depuis le 01/06/2014 (Arrêté du 17 avril 2014 relatif au retraitement des données comptables de l'exercice 2013 des établissements de santé)