{"id":2124,"date":"2024-06-03T08:59:24","date_gmt":"2024-06-03T06:59:24","guid":{"rendered":"https:\/\/www.cour-comptes.gov.bf\/?p=2124"},"modified":"2024-06-03T09:11:00","modified_gmt":"2024-06-03T07:11:00","slug":"rapport-public-2017-de-la-cour-des-comptes-du-burkina-faso","status":"publish","type":"post","link":"https:\/\/www.cour-comptes.gov.bf\/?p=2124","title":{"rendered":"Rapport public 2017 de la Cour des Comptes du Burkina Faso"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2124\" class=\"elementor elementor-2124\" data-elementor-post-type=\"post\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-3b8f4f55 e-flex e-con-boxed e-con e-parent\" data-id=\"3b8f4f55\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-4a4064a e-flex e-con-boxed e-con e-child\" data-id=\"4a4064a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6a0d2f elementor-widget elementor-widget-shortcode\" data-id=\"a6a0d2f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><div class='w3eden'><!-- WPDM Link Template: Default Template -->\n\n<div class=\"link-template-default card mb-2\">\n    <div class=\"card-body\">\n        <div class=\"media\">\n            <div class=\"mr-3 img-48\"><img decoding=\"async\" class=\"wpdm_icon\" alt=\"Ic\u00f4ne\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/plugins\/download-manager\/assets\/file-type-icons\/pdf.svg\" \/><\/div>\n            <div class=\"media-body\">\n                <h3 class=\"package-title\"><a href='https:\/\/www.cour-comptes.gov.bf\/?wpdmpro=rapport-public-2016'>Rapport public 2016<\/a><\/h3>\n                <div class=\"text-muted text-small\"><i class=\"fas fa-copy\"><\/i> 1 fichier\u00b7s <i class=\"fas fa-hdd ml-3\"><\/i> 9.50 MB<\/div>\n            <\/div>\n            <div class=\"ml-3\">\n                <a class='wpdm-download-link download-on-click btn btn-primary ' rel='nofollow' href='#' data-downloadurl=\"https:\/\/www.cour-comptes.gov.bf\/?wpdmpro=rapport-public-2016&wpdmdl=2113&refresh=6a72625da49671785881181\">T\u00e9l\u00e9charger<\/a>\n            <\/div>\n        <\/div>\n    <\/div>\n<\/div>\n\n<\/div><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9327470 elementor-widget elementor-widget-text-editor\" data-id=\"9327470\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"color: #000000;\"><strong>Son Excellence Monsieur Rock Marck Christian KABORE, Pr\u00e9sident du Burkina Faso \u00e0 recu une d\u00e9l\u00e9gation\u2026<\/strong><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f92df9c elementor-widget elementor-widget-text-editor\" data-id=\"f92df9c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.cour-comptes.gov.bf\/fileadmin\/user_upload\/storage\/fichiers\/Rapports_publics_CC\/Rapport-public-2016-Cours-Compte.pdf\">Le rapport public<\/a>\u00a0est \u00e9tabli en application des articles 3 et 128 de la loi organique n\u00b0014- 2000\/AN du 16 mai 2000 portant composition, attributions, organisation, fonctionnement de la Cour des comptes et proc\u00e9dure applicable devant elle. En effet, l\u2019article 3 alin\u00e9a 4 dispose que : \u00ab\u2026la Cour \u00e9tablit un rapport g\u00e9n\u00e9ral public et des rapports particuliers\u00bb. Quant \u00e0 l\u2019article 128, il dispose que : \u00abTous les ans, la Cour examine les observations faites \u00e0 l\u2019occasion des diverses v\u00e9rifications effectu\u00e9es pendant l\u2019ann\u00e9e pr\u00e9c\u00e9dente et forme avec celles qu\u2019elle retient un rapport. Ce rapport qui peut sugg\u00e9rer toutes r\u00e9formes jug\u00e9es n\u00e9cessaires, est remis au Pr\u00e9sident du Faso et publi\u00e9 au journal officiel\u00bb. Le rapport public, qui n\u2019est que le reflet partiel des activit\u00e9s de la Cour des comptes, contribue \u00e0 la transparence dans la gestion des finances publiques et \u00e0 l\u2019information du public. Par son action permanente de v\u00e9rification, d\u2019information et de conseil, la Cour contribue, en effet, \u00e0 la r\u00e9alisation des missions suivantes :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e9d2e8 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"8e9d2e8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la sauvegarde du patrimoine public et le contr\u00f4le de la sinc\u00e9rit\u00e9 des finances publiques ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">l\u2019am\u00e9lioration des m\u00e9thodes et techniques de gestion ; <\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la rationalisation de l\u2019action administrative ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la r\u00e9gularit\u00e9 des op\u00e9rations de recettes et des d\u00e9penses d\u00e9crites dans la comptabilit\u00e9 publique ainsi que la conformit\u00e9 des documents justificatifs des recettes et des d\u00e9penses ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la r\u00e9gularit\u00e9 des op\u00e9rations de recettes et de d\u00e9penses des organismes contr\u00f4l\u00e9s ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">le bon emploi des cr\u00e9dits.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a617cbc elementor-widget elementor-widget-text-editor\" data-id=\"a617cbc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: justify;\"><span style=\"color: #000000;\">Elle sanctionne les manquements aux r\u00e8gles qui r\u00e9gissent lesdites op\u00e9rations. La finalit\u00e9 du pr\u00e9sent rapport est de rendre compte de quelques observations et recommandations faites par la Cour aux entit\u00e9s contr\u00f4l\u00e9es. Il comprend trois parties :<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cdd408 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"6cdd408\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la premi\u00e8re partie porte sur le contr\u00f4le des op\u00e9rations de l\u2019Etat ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la deuxi\u00e8me partie est consacr\u00e9e au contr\u00f4le des op\u00e9rations des collectivit\u00e9s territoriales ;<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-circle\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M256 8C119 8 8 119 8 256s111 248 248 248 248-111 248-248S393 8 256 8z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">la troisi\u00e8me partie concerne le contr\u00f4le des entreprises publiques.<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Son Excellence Monsieur Rock Marck Christian KABORE, Pr\u00e9sident du Burkina Faso \u00e0 recu une d\u00e9l\u00e9gation\u2026 Le rapport public\u00a0est \u00e9tabli en application des articles 3 et 128 de la loi organique [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":2109,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[63],"tags":[],"class_list":["post-2124","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-rapports-publics"],"_links":{"self":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/2124","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2124"}],"version-history":[{"count":4,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/2124\/revisions"}],"predecessor-version":[{"id":2134,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/2124\/revisions\/2134"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/media\/2109"}],"wp:attachment":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}