UE 9 - Administrative and Financial Regulation in Health, Social, and Medico-Social Establishments

Description

Description Presents the various public accounting mechanisms applied to local authorities and their public establishments. Introduction to accounting mechanisms of local authorities and public establishments - public accounting (Budget – reflection on analytical construction of forecasts - administrative account – modification decisions). Budget structure (operating section (details), investment section (details), main budget, annex budget), Budget execution (modification decisions, administrative account), Study of analytical working documents – reflection on forecast preparation. Concepts of self-financing and net and gross CAF / Balance rule.