{"id":3368,"date":"2025-04-07T16:39:35","date_gmt":"2025-04-07T14:39:35","guid":{"rendered":"https:\/\/www.cour-comptes.gov.bf\/?p=3368"},"modified":"2025-04-07T16:39:37","modified_gmt":"2025-04-07T14:39:37","slug":"le-bureau-comptable-matieres-principal-de-la-cour-des-comptes-renforce-les-capacites-de-son-personnel-sur-lelaboration-du-compte-de-gestion-des-matieres","status":"publish","type":"post","link":"https:\/\/www.cour-comptes.gov.bf\/?p=3368","title":{"rendered":"Le Bureau Comptable Mati\u00e8res Principal de la Cour des comptes renforce les capacit\u00e9s de son personnel sur l\u2019\u00e9laboration du compte de gestion des mati\u00e8res"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Dans le cadre de l\u2019am\u00e9lioration continue de la gestion du patrimoine mat\u00e9riel public, les acteurs du Bureau Comptable Mati\u00e8res Principal (BCMP) de la Cour des comptes ont b\u00e9n\u00e9fici\u00e9 les 4 et 5 avril 2025 \u00e0 une formation sur le th\u00e8me \u00ab Techniques d\u2019\u00e9laboration du compte de gestion des mati\u00e8res \u00bb en pr\u00e9lude \u00e0 l\u2019\u00e9laboration du compte de gestion qui a cours tout au long de cette semaine.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Les 48 heures de formation ont permis d\u2019outiller les participants sur les strat\u00e9gies de production du compte de gestion conform\u00e9ment aux normes, de fa\u00e7on pr\u00e9cise et fid\u00e8le \u00e0 la r\u00e9alit\u00e9 du patrimoine de l\u2019institution.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019\u00e9laboration du compte de gestion est une activit\u00e9 cl\u00e9 dans la cha\u00eene de responsabilit\u00e9 du BCMP. Il s\u2019agit d\u2019un document qui fait suite \u00e0 l\u2019inventaire physique annuel et qui permet de dresser un \u00e9tat exhaustif du patrimoine mat\u00e9riel de la Cour des comptes, tant en nature qu\u2019en valeur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce compte constitue le miroir financier de l\u2019\u00e9tat des biens de l\u2019institution sur une ann\u00e9e budg\u00e9taire. Il est d\u00e9pos\u00e9 aupr\u00e8s de la Direction G\u00e9n\u00e9rale des Affaires Immobili\u00e8res et de l\u2019\u00c9quipement de l\u2019\u00c9tat (DGAIE) et \u00e0 la Cour des comptes, conform\u00e9ment aux exigences r\u00e9glementaires. Sa fiabilit\u00e9 et sa rigueur sont donc d\u2019une importance capitale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La formation a \u00e9t\u00e9 assur\u00e9e par Monsieur SONDO Emmanuel, ancien Comptable Principal des Mati\u00e8res au Minist\u00e8re des Sports de 2018 \u00e0 2023, expert mandat\u00e9 par la DGAIE. Monsieur SONDO a mis a partag\u00e9 son exp\u00e9rience des meilleures pratiques en mati\u00e8re d\u2019\u00e9laboration du compte de gestion avec les participants.<\/p>\n\n\n\n<figure class=\"wp-block-gallery has-nested-images columns-default is-cropped wp-block-gallery-1 is-layout-flex wp-block-gallery-is-layout-flex\">\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1008\" height=\"605\" data-id=\"3376\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP.png\" alt=\"\" class=\"wp-image-3376\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP.png 1008w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-300x180.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-768x461.png 768w\" sizes=\"(max-width: 1008px) 100vw, 1008px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"999\" height=\"600\" data-id=\"3375\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-modules.png\" alt=\"\" class=\"wp-image-3375\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-modules.png 999w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-modules-300x180.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-modules-768x461.png 768w\" sizes=\"(max-width: 999px) 100vw, 999px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1015\" height=\"600\" data-id=\"3374\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Mme-BADINI.png\" alt=\"\" class=\"wp-image-3374\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Mme-BADINI.png 1015w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Mme-BADINI-300x177.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Mme-BADINI-768x454.png 768w\" sizes=\"(max-width: 1015px) 100vw, 1015px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1008\" height=\"691\" data-id=\"3373\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Formateur-SONDO.png\" alt=\"\" class=\"wp-image-3373\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Formateur-SONDO.png 1008w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Formateur-SONDO-300x206.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Formateur-SONDO-768x526.png 768w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-Formateur-SONDO-730x500.png 730w\" sizes=\"(max-width: 1008px) 100vw, 1008px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1008\" height=\"691\" data-id=\"3372\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-DEME.png\" alt=\"\" class=\"wp-image-3372\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-DEME.png 1008w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-DEME-300x206.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-DEME-768x526.png 768w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-DEME-730x500.png 730w\" sizes=\"(max-width: 1008px) 100vw, 1008px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"802\" height=\"600\" data-id=\"3371\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-CPM.png\" alt=\"\" class=\"wp-image-3371\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-CPM.png 802w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-CPM-300x224.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-CPM-768x575.png 768w\" sizes=\"(max-width: 802px) 100vw, 802px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"859\" height=\"600\" data-id=\"3370\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-BADINI.png\" alt=\"\" class=\"wp-image-3370\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-BADINI.png 859w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-BADINI-300x210.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/Formation-BCMP-BADINI-768x536.png 768w\" sizes=\"(max-width: 859px) 100vw, 859px\" \/><\/figure>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"838\" height=\"600\" data-id=\"3369\" src=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/DEME.png\" alt=\"\" class=\"wp-image-3369\" srcset=\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/DEME.png 838w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/DEME-300x215.png 300w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/DEME-768x550.png 768w, https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/04\/DEME-370x265.png 370w\" sizes=\"(max-width: 838px) 100vw, 838px\" \/><\/figure>\n<\/figure>\n","protected":false},"excerpt":{"rendered":"<p>L\u2019\u00e9laboration du compte de gestion est une activit\u00e9 cl\u00e9 dans la cha\u00eene de responsabilit\u00e9 du BCMP. Il s\u2019agit d\u2019un document qui fait suite \u00e0 l\u2019inventaire physique annuel et qui permet de dresser un \u00e9tat exhaustif du patrimoine mat\u00e9riel de la Cour des comptes, tant en nature qu\u2019en valeur.<\/p>\n","protected":false},"author":2,"featured_media":3376,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[114],"class_list":["post-3368","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-comptes-de-gestion"],"_links":{"self":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3368","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=3368"}],"version-history":[{"count":1,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3368\/revisions"}],"predecessor-version":[{"id":3377,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3368\/revisions\/3377"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/media\/3376"}],"wp:attachment":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3368"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3368"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3368"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}