{"id":7994,"date":"2025-04-09T15:25:04","date_gmt":"2025-04-09T15:25:04","guid":{"rendered":"https:\/\/challengeseconomiques.com\/?p=7994"},"modified":"2025-04-09T14:27:44","modified_gmt":"2025-04-09T14:27:44","slug":"debats-autour-du-rapport-de-la-cour-des-comptes-une-controverse-naturelle-dans-un-etat-democratique-president","status":"publish","type":"post","link":"https:\/\/challengeseconomiques.com\/?p=7994","title":{"rendered":"D\u00e9bats autour du rapport de la Cour des comptes :  une controverse \u201dnaturelle\u201d dans un \u00c9tat d\u00e9mocratique (pr\u00e9sident)"},"content":{"rendered":"<p>Le pr\u00e9sident de la Cour des comptes du S\u00e9n\u00e9gal, a r\u00e9agi, mercredi, aux commentaires n\u00e9s de la publication du rapport de l\u2019institution de contr\u00f4le des finances publiques portant sur la gestion des deniers publics de 2019 \u00e0 mars 2024, affirmant qu\u2019il s\u2019agissait d\u2019un d\u00e9bat sain et l\u00e9gitime dans un \u00c9tat d\u00e9mocratique.<\/p>\n<p>\u201dIl est tout \u00e0 fait normal qu\u2019il y ait eu cette controverse, car c\u2019est une premi\u00e8re. Une premi\u00e8re en Afrique, et elle a naturellement suscit\u00e9 des d\u00e9bats\u2018\u2019, a d\u00e9clar\u00e9 Mamadou Faye, qui souligne que la Cour a agi dans le strict respect de ses missions.<\/p>\n<p>Il intervenait devant des journalistes en marge de l\u2019ouverture officielle de la 10<sup>e<\/sup> Assembl\u00e9e g\u00e9n\u00e9rale de l\u2019Association des institutions sup\u00e9rieures de contr\u00f4le ayant en commun l\u2019usage du fran\u00e7ais (AISCCUF), en pr\u00e9sence\u00a0de la secr\u00e9taire g\u00e9n\u00e9rale adjointe de la Cour des comptes fran\u00e7aise, Gwladys De Castries.<\/p>\n<p>La rencontre, qui r\u00e9unit des institutions sup\u00e9rieures de contr\u00f4le (ISC) issues de l\u2019espace francophone, porte sur le th\u00e8me : \u2018\u2019Enjeux des changements climatiques au sein des Institutions Sup\u00e9rieures de Contr\u00f4le francophones : Quelle adaptabilit\u00e9 pour les ISC ? \u2018\u2019<\/p>\n<p>Selon Mamadou Faye, les rapports de la Cour des comptes constituent un moyen de communication \u00e0 part enti\u00e8re, et \u2018\u2019ces documents parlent d\u2019eux-m\u00eames\u2018\u2019.<\/p>\n<p>Il a ajout\u00e9 que l\u2019institution travaille \u2018\u2019au nom des citoyens \u2018\u2019, et que leur r\u00e9action, m\u00eame critique, est une expression de la d\u00e9mocratie.<\/p>\n<p>Estimant que la Cour est \u2018\u2019mal connue\u2018\u2019 du grand public, le pr\u00e9sident de la Cour des comptes appelle \u00e0 une meilleure vulgarisation des proc\u00e9dures de l\u2019organe de contr\u00f4le.<\/p>\n<p>\u201dIl nous appartient de mieux communiquer. Les d\u00e9bats doivent nous pousser \u00e0 faire en sorte que les journalistes, les rapporteurs et les citoyens comprennent les proc\u00e9dures de la Cour \u2018\u2019, a insist\u00e9 Mamadou Faye.<\/p>\n<p>Revenant sur le rapport, il a soulign\u00e9 que \u2018\u2019toutes les r\u00e8gles ont \u00e9t\u00e9 respect\u00e9es\u2019\u2019, notamment la proc\u00e9dure \u2018\u2019contradictoire, \u00e9crite et secr\u00e8te \u2018\u2019, pr\u00e9cisant que le rapport provisoire a \u00e9t\u00e9 transmis au minist\u00e8re des Finances, qui a pu faire valoir ses observations.<\/p>\n<p>\u2018\u2019La contradiction entre la Cour et le minist\u00e8re a bien eu lieu. La suite, entre le minist\u00e8re et les autres entit\u00e9s impliqu\u00e9es, ne rel\u00e8ve pas de notre comp\u00e9tence\u2018\u2019, a lanc\u00e9 le premier pr\u00e9sident de la Cour des comptes.<\/p>\n<p>La Cour des comptes a confirm\u00e9, dans un rapport publi\u00e9 au mois de f\u00e9vrier, les all\u00e9gations faites par le gouvernement en septembre dernier, selon lesquelles des \u2018\u2019donn\u00e9es erron\u00e9es\u2019\u2019 ont \u00e9t\u00e9 publi\u00e9es entre 2019 et 2023, concernant la dette et le d\u00e9ficit publics du S\u00e9n\u00e9gal.<\/p>\n<p>Elle a\u00a0rendu\u00a0public le \u2018\u2019Rapport d\u00e9finitif sur la situation des finances publiques \u2013 Gestions de 2019 \u00e0 mars 2024\u2019\u2019.<\/p>\n<p>\u2018\u2019Les travaux de la Cour [des comptes] ont permis de relever les constatations ci-apr\u00e8s\u00a0: des discordances sur les donn\u00e9es de l\u2019amortissement, de l\u2019encours de la dette publique et des disponibilit\u00e9s bancaires ; des anomalies constat\u00e9es dans les surfinancements ; des pratiques impactant la tr\u00e9sorerie de l\u2019\u00c9tat ; des manquements dans la gestion des d\u00e9p\u00f4ts \u00e0 terme\u2019\u2019, lit-on dans ce document de 57 pages.<\/p>\n<p>L\u2019institution exer\u00e7ant une mission de contr\u00f4le des finances publiques signale l\u2019existence d\u2019\u2018\u2019un reliquat de l\u2019emprunt obligataire de 2022 non vers\u00e9 au Tr\u00e9sor public\u2019\u2019, d\u2019\u2018\u2019une dette garantie non exhaustive\u2019\u2019, d\u2019\u2018\u2019une dette bancaire importante, contract\u00e9e hors circuit budg\u00e9taire\u2019\u2019, de \u2018\u2019d\u00e9ficits budg\u00e9taires sup\u00e9rieurs \u00e0 ceux affich\u00e9s dans les documents de reddition\u2019\u2019, et d\u2019\u2018\u2019un encours de la dette sup\u00e9rieur au montant figurant dans les documents de reddition\u2019\u2019.<\/p>\n<p>Les auteurs de l\u2019audit rel\u00e8vent \u2018\u2019des discordances sur les donn\u00e9es de l\u2019amortissement, de l\u2019encours de la dette publique et des disponibilit\u00e9s bancaires\u2019\u2019.<\/p>\n<p>Dans la foul\u00e9e, l\u2019ex pr\u00e9sident de la R\u00e9publique, Macky Sall, et son partisans ont rejet\u00e9 les conclusions de la Cour.<\/p>\n<p><strong>(APS) \u2013<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le pr\u00e9sident de la Cour des comptes du S\u00e9n\u00e9gal, a r\u00e9agi, mercredi, aux commentaires n\u00e9s de la publication du rapport de l\u2019institution de contr\u00f4le des&#8230;<\/p>\n","protected":false},"author":1,"featured_media":5317,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[23,8],"tags":[],"class_list":["post-7994","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-a-la-une","category-actualite-economique","wpcat-23-id","wpcat-8-id"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.1.1 - 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