Estimate of the receipts and the expenditure

The Estimate of the receipts and the expenditure (EPRD) is a Réforme budgetary and countable mode of the public corporations of health (EPS) and the private establishments financed before by total equipment (decree n°2005-1474 of November 30th, 2005) which concretizes in countable operation, budgetary and financier the change of logic implemented by the Tarification at the activity (T2A).

This reform is characterized by the introduction of a state of the forecasts of receipts and expenditure instead of the budget and aims to return the reform of the Tarification to the operational activity with regard to the budgetary shutter.

In addition to the budget estimate, the EPRD comprises the characteristic to function on the basis of appropriation évaluatifs, in expenditure as in receipts, operating process adapted to the one of the principles of the T2A.

In practice taking into account the bond founded by T2A between the activity and the receipts of the évaluatif character of the appropriations, the follow-up and the analysis of the execution of the EPRD must be presented periodically to the board of directors of the Hôpital and transmitted to the Regional office of the hospitalization. The director establishes each four-monthly period a comparative state of the activity (receipts and expenditure carried out compared to the forecasts). This state is elaborate starting from the data transmitted by the Comptable of the Trésor.

The implementation of the EPRD and its follow-up quadrimestriel require the installation of tools for analysis in the establishment in accordance with the L.6113-7 article of the Code of the Public health, the publicly-owned establishments of health and deprived, have the obligation to carry out the analysis of their activity.

To see too

References

  • Memory of the National school of the public health: Optimization of the organization and the management of the services of reception in context T2A: the example of the CHI of Frejus/Holy Raphaël by Dye stick GUIBERT, Director of Hospital promotion 2006.

External bonds

  • Reforms budgetary on santé.gouv.fr

  • Hospital Finances
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