La continuité du service public excuse-t-elle de graves irrégularités comptables ?

Entrée de la Cour des comptes à Paris - Ier arrondissement - Rue Cambon.La Cour de discipline budgétaire et financière a rendu un arrêt qui risque de donner du grain à moudre à l’hospitalisation privée, laquelle ne se prive pas de dénoncer – à tort ou à raison – la qualité de la gestion par l’hospitalisation publique des deniers publics qu’elle considère comme défaillante. Il s’agit de l’arrêt Centre hospitalier de Fougères rendu le 16 avril 2009.

La juridiction financière a en effet relaxé un directeur de centre hospitalier qui avait pourtant commis des irrégularités, dont certaines étaient pourtant qualifiées de graves par la juridiction, dans la rémunération de certains personnels médicaux contractuels. Entre la continuité du service public et d’accès aux soins et le respect des textes, la juridiction a choisi. La Cour a également relaxé sa tutelle (le directeur départemental des affaires sanitaires et sociales), qui avait pourtant été au courant des irrégularités et qui ne s’y était pas opposée.

La Fédération hospitalière de France a beau se féliciter du verdict de la Cour dans son communiqué du 15 mai dernier, au regard de « circonstances locales particulières », cette solution laisse un goût amer d’inachevé, pour ne pas dire plus.

Il serait par trop simpliste d’accabler le directeur d’établissement et la directrice départementale des affaires sanitaires et sociales mis en cause et relaxés in fine. Force est toutefois de relever que la solution adoptée ne fait pas l’unanimité de la doctrine et invite à s’interroger sur le caractère inadapté d’une réglementation budgétaire vieillissante.

Ainsi des analystes autorisés ((N. Groper et C. Michaut, Relaxe d’un directeur d’hôpital et de sa tutelle en dépit de faits gravement irréguliers, AJDA 2009, p. 1194.)) relèvent-ils dans leur commentaire :

« […] la Cour elle-même a affaibli son raisonnement aboutissant à la relaxe en insistant à deux reprises, dans la partie « responsabilité » de l’arrêt, sur la particulière gravité des irrégularités. Car une partie des faits doit être considérée comme grave en l’espèce : la certification de fausses gardes et astreintes, comme dit précédemment, va au-delà de la seule liberté prise avec une réglementation, qui certes était sans doute inadaptée à la réalité des contraintes des hôpitaux ; il y a dans un tel comportement une charge fautive plus lourde, pas loin de l’intention frauduleuse, donc moins facilement excusable. En prononçant en l’espèce la relaxe, la Cour a non seulement pris quelques libertés avec sa jurisprudence habituelle (les trois critères précités), mais a également fermé les yeux sur des agissements quasi-frauduleux, qui eussent mérité au moins une sanction de principe, comme dans l’affaire Centre hospitalier d’Ambert ».

Les chroniqueurs s’interrogent – à juste titre – sur deux points essentiels dépassant le cadre de la présente affaire.

1/ Si la tutelle, également renvoyée devant la Cour en l’espèce, ce qui est rarissime, était au courant des montages irréguliers, pourquoi ne pas engager la responsabilité de cette dernière, puisque le fait d’avoir été transparent vis-à-vis d’elle constitue précisément l’un des critères de la relaxe du directeur d’hôpital ?

2/ Pourquoi l’État laisse-t-il en vigueur pendant des années des réglementations qui sur le terrain se révèlent inapplicables, incitant par là même les gestionnaires publics à commettre des irrégularités ?

Le lecteur se reportera avec profit à la chronique mise en exergue ainsi qu’au commentaire présent dans l’excellente revue Finances hospitalières. ((M. Trémeur, Quand les circonstances de l’affaire excusent l’illégalité financière…, Finances hospitalières, juillet 2009, p. 24.))

This Post Has 967 Comments

  1. Apple Images dit :

    I value the article.Thanks Again. Fantastic.

  2. Outstanding work over again! Thumbs up=)

  3. I used to be able to find good information from your blog posts.

  4. Very nice article. I absolutely appreciate this website. Stick with it!|

  5. explore dit :

    I think this is a real great article.Really thank you! Much obliged.

  6. Thank you for sharing this great piece. Very interesting ideas! (as always, btw)

  7. Arlenjaf dit :

    Pom Ball Hemp Flowers Hat with Earflaps

    Hook Up Corset Shapewear
    Hook Up Corset Shapewear
    [url=https://lenkmio.com/g/2316b8f856c30691751022af2ed61b/?i=5&ulp=http%3A%2F%2Fwww.gearbest.com%2Fcorsets-shapewear%2Fpp_585444.html][img]http://gloimg.gearbest.com/gb/pdm-product-pic/Clothing/2016/11/14/goods-img/1479432809435406596.jpg[/img][/url]
    9.59 USD
    [url=https://lenkmio.com/g/2316b8f856c30691751022af2ed61b/?i=5&ulp=http%3A%2F%2Fwww.gearbest.com%2Fcorsets-shapewear%2Fpp_585444.html][img]https://www.jackcarcare.com/images/buyNow.png[/img][/url]

    GB:#66ddedsagKUYUF#

    [url=http://nakedclouddownload60.fo.ru/wiki/310434_%D0%9E%D0%B1%D1%89%D0%B8%D0%B5/933616_Lenovo_S820e_%D0%9F%D1%80%D0%BE%D1%88%D0%B8%D0%B2%D0%BA%D0%B0_%D1%81%D0%BA%D0%B0%D1%87%D0%B0%D1%82%D1%8C]Bewell ZS – W109B Quartz Men Watch[/url]
    [url=https://www.rutarock.com/2016/10/disco-tributa-los-25-anos-de-carrera-de-bbs-paranoicos/#comment-4147]Maikou MK-258 3 in 1 Retractable 32GB USB 2.0 Flash Drive[/url]
    [url=http://globewomen.com/?portfolio=engaging-men-in-diversity#comment-1007]Arsuxeo C51 Men Quick-drying Cycling Short Sleeve[/url]
    [url=http://rofp.guildomatic.com/forums/viewtopic.php?f=2&t=6156&p=49791#p49791]HG00 1 : 144 Scale 53 Reborns Gundam Assemble Model Educational Toy for Kids – 5.1 inch[/url]
    [url=http://hotspotsachterhoek.nl/belevingspark-cactusoase-ruurlo/#comment-21516]Patch Design Zip Up Striped Hooded Padded Coat[/url]

  8. The best richness is the richness of the soul.

  9. Diagnostics dit :

    Hi there terrific website! Does running a blog such as this require a great deal of work? I’ve absolutely no understanding of computer programming however I was hoping to start my own blog in the near future. Anyhow, if you have any ideas or techniques for new blog owners please share. I understand this is off topic however I just had to ask. Kudos!|

  10. 100% pure kona

    […]we came across a cool web page which you could possibly take pleasure in. Take a appear in case you want[…]

  11. the time to read or take a look at the content or web pages we have linked to beneath the

  12. Minecraft dit :

    into his role as head coach of the Pittsburgh click here to find out more did.

  13. make bitcoins dit :

    uvb treatment What are the laws on republishing newspaper articles in a book? Are there copyright issues?

  14. below you will obtain the link to some internet sites that we assume you ought to visit

  15. below you will locate the link to some web-sites that we feel you ought to visit

  16. Very neat blog.Much thanks again. Really Great.

  17. buy pure kona dit :

    buy pure kona

    […]usually posts some extremely exciting stuff like this. If you are new to this site[…]

  18. below youll come across the link to some web pages that we believe you ought to visit

  19. audio book dit :

    Undeniably believe that which you said. Your favorite reason appeared
    to be on the web the easiest thing to be aware of.
    I say to you, I definitely get irked while people consider worries that they plainly don’t know
    about. You managed to hit the nail upon the top and also
    defined out the whole thing without having side effect ,
    people could take a signal. Will likely be back to get more.

    Thanks

  20. Thank you ever so for you article post. Awesome.

  21. please visit the web-sites we stick to, including this one, because it represents our picks from the web

  22. mp3 songs dit :

    Pretty! This has been an incredibly wonderful post. Many thanks for supplying this info.

  23. raising sales dit :

    I’m not sure why but this web site is loading very slow for me.
    Is anyone else having this issue or is it a problem on my end?

    I’ll check back later and see if the problem still exists.

  24. Tiffany Jewelry ??????30????????????????5??????????????? | ????????

  25. Good post. I learn something totally new and challenging
    on blogs I stumbleupon every day. It will always be interesting to read through content
    from other writers and practice a little something from their web sites.

  26. mp3 songs dit :

    Say, you got a nice post.Thanks Again. Want more.

  27. Dong dit :

    Why viewers still make use of to read news papers when in this technological world everything is
    existing on net?

  28. Terrific post however I was wondering if you could write a litte more on this topic?
    I’d be very grateful if you could elaborate a little bit further.
    Cheers!

  29. here are some links to internet sites that we link to simply because we feel they’re really worth visiting

  30. 800 junk dit :

    Wonderful story, reckoned we could combine several unrelated information, nonetheless actually really worth taking a appear, whoa did a single understand about Mid East has got additional problerms at the same time

  31. fitness dit :

    Well I sincerely liked studying it. This tip procured by you is very useful for accurate planning.

  32. coffee from kona

    […]check beneath, are some absolutely unrelated websites to ours, nevertheless, they are most trustworthy sources that we use[…]

  33. Very neat article.Much thanks again. Will read on

  34. watch out for brussels. I will be grateful if you continue this in future.

  35. 100% kona dit :

    100% kona

    […]below you’ll come across the link to some websites that we feel you ought to visit[…]

  36. embarazo dit :

    Say, you got a nice blog article. Fantastic.

  37. swingers club dit :

    I’ve been exploring for a little bit for any high-quality articles or blog posts on this kind of space . Exploring in Yahoo I finally stumbled upon this website. Reading this information So i am satisfied to exhibit that I’ve an incredibly just right uncanny feeling I came upon exactly what I needed. I so much undoubtedly will make certain to don?t forget this website and give it a glance regularly.|

  38. Really appreciate you sharing this blog article.Much thanks again. Will read on

  39. Cooper dit :

    My programmer is trying to persuade me to move to .net from PHP.

    I have always disliked the idea because of the expenses.
    But he’s tryiong none the less. I’ve been using WordPress on numerous websites for about a year and am nervous about switching to another platform.
    I have heard good things about blogengine.net.
    Is there a way I can import all my wordpress content into it?
    Any help would be greatly appreciated!

  40. Inspiring story there. What occurred after? Good luck!

  41. This blog is obviously cool as well as diverting. I have discovered helluva useful things out of this source. I ad love to visit it again soon. Cheers!

  42. Salvatore dit :

    You need to be a part of a contest for one of the highest quality sites on the internet.
    I most certainly will recommend this blog!

  43. Im thankful for the article post.Really thank you! Will read on

  44. new games dit :

    new games

    […]The facts talked about in the article are some of the top available […]

  45. order viagra and cialis online viagra men

  46. sales life dit :

    You have made some really good points there. I checked on the internet to find out more
    about the issue and found most people will go along with your views
    on this site.

  47. rumblebee.org dit :

    This is a really good tip particularly to those new to the blogosphere.

    Simple but very precise info… Thank you for sharing
    this one. A must read post!

  48. Hi, Neat post. There’s a problem together with your website in web explorer, may check this?
    IE nonetheless is the market chief and a good portion of folks will miss your wonderful writing due to this problem.

  49. I enjoy, lead to I found exactly what I was having a look for.
    You’ve ended my four day long hunt! God Bless you man.
    Have a nice day. Bye

  50. I think this is one of the most important information for me.

  51. make this website yourself or did you hire someone to do it for you?

  52. This very blog is really educating as well as amusing. I have picked up many helpful tips out of this source. I ad love to return again soon. Thanks a bunch!

  53. Wow! After all I got a webpage from where I be able to actually take valuable
    facts concerning my study and knowledge.

  54. I have been exploring for a little bit for any high quality articles or weblog posts in this sort of area .
    Exploring in Yahoo I eventually stumbled upon this website.

    Studying this information So i am satisfied to express that I’ve an incredibly just right uncanny feeling I came upon just what I needed.
    I such a lot certainly will make certain to do not forget this site and provides it a glance on a relentless basis.

  55. Valuable info. Fortunate me I discovered your site by chance, and I am stunned why this accident did not came about in advance! I bookmarked it.|

  56. Wow, wonderful blog layout! How long have you been blogging for? you make blogging look easy. The overall look of your web site is magnificent, as well as the content!

  57. Marilynn dit :

    I could not refrain from commenting. Perfectly written!

  58. best kona dit :

    best kona

    […]Here is a good Blog You may Uncover Fascinating that we Encourage You[…]

  59. Wonderful story, reckoned we could combine several unrelated information, nonetheless seriously really worth taking a search, whoa did a single study about Mid East has got much more problerms at the same time

  60. The details talked about inside the report are a few of the most beneficial obtainable

  61. Im thankful for the blog article.Really thank you! Keep writing.

  62. coffee from kona

    […]Sites of interest we have a link to[…]

  63. It’s impressive that you are getting ideas from this paragraph as well
    as from our argument made at this place.

  64. Tressa dit :

    Marvelous, what a web site it is! This weblog gives
    valuable data to us, keep it up.

  65. taobao dit :

    pretty handy material, overall I think this is really worth a bookmark, thanks

  66. Google dit :

    Just beneath, are quite a few absolutely not connected internet sites to ours, however, they may be surely worth going over.

  67. bangla choti dit :

    …[Trackback]

    […]you make blogging glance[…]

Leave A Reply