{"version":"1.0","provider_name":"Gestions hospitali\u00e8res","provider_url":"https:\/\/www.ricom-web8.com\/gestions","author_name":"yann Le Sager","author_url":"https:\/\/www.ricom-web8.com\/gestions\/author\/lesager-yannstudioricom-com\/","title":"Contr\u00f4le de gestion et contr\u00f4le interne - Gestions hospitali\u00e8res","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"aMvXUauRSU\"><a href=\"https:\/\/www.ricom-web8.com\/gestions\/controle-de-gestion-et-controle-interne\/\">Contr\u00f4le de gestion et contr\u00f4le interne<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.ricom-web8.com\/gestions\/controle-de-gestion-et-controle-interne\/embed\/#?secret=aMvXUauRSU\" width=\"600\" height=\"338\" title=\"\u00ab\u00a0Contr\u00f4le de gestion et contr\u00f4le interne\u00a0\u00bb &#8212; Gestions hospitali\u00e8res\" data-secret=\"aMvXUauRSU\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script type=\"text\/javascript\">\n\/* <![CDATA[ *\/\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/* ]]> *\/\n<\/script>\n","description":"L\u2019article 17 de la loi du 21 juillet 2009, H\u00f4pital, patients, sant\u00e9 et territoires (HPST), instaure l\u2019obligation de la certification des comptes des \u00e9tablissements publics de sant\u00e9. La sinc\u00e9rit\u00e9 des comptes, la qualit\u00e9 comptable, l\u2019image de la situation financi\u00e8re et patrimoniale et la ma\u00eetrise des risques financiers sont au c\u0153ur du processus. Trois vagues successives d\u2019h\u00f4pitaux vont faire l\u2019objet d\u2019une certification des comptes\u2009; le centre hospitalier de P\u00e9rigueux fera partie de la deuxi\u00e8me vague. Ses comptes de l\u2019exercice 2015 vont \u00eatre certifi\u00e9s par un commissaire aux comptes et il est opportun pour l\u2019\u00e9tablissement de se pr\u00e9parer \u00e0 la certification des comptes en am\u00e9liorant la qualit\u00e9 comptable des informations contenues dans le compte financier de fin d\u2019exercice, sur lequel d\u00e9lib\u00e8re le conseil de surveillance."}