#budget-et-financement/circulaire-interministerielle-dhos-f-4-dgas-cellule-d-audit-et-de-controle-dgcp-6-b-n-2001-160-du-26-mars-2001-relative-au-basculement-a-l-euro-des-etablissements-publics-de-sante-et-des-etablissements-publics-sociaux-et-medico-sociaux