\ud835\udc12\ud835\udc32\ud835\udc27\ud835\udc2d\ud835\udc21\ud835\udc1e\u0300\ud835\udc2c\ud835\udc1e \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc1c\ud835\udc28\ud835\udc27\ud835\udc2d\ud835\udc2b\u00f4\ud835\udc25\ud835\udc1e\ud835\udc2c \ud835\udc1e\ud835\udc2d \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc22\ud835\udc2b\ud835\udc2b\ud835\udc1e\u0301\ud835\udc20\ud835\udc2e\ud835\udc25\ud835\udc1a\ud835\udc2b\ud835\udc22\ud835\udc2d\ud835\udc1e\u0301\ud835\udc2c \ud835\udc1c\ud835\udc28\ud835\udc27\ud835\udc2c\ud835\udc2d\ud835\udc1a\ud835\udc2d\u00e9\ud835\udc1e\ud835\udc2c<\/strong><\/p>\n\n\n\n Le RPA 2024 est la synth\u00e8se des activit\u00e9s men\u00e9es par la Cour au cours de l\u2019ann\u00e9e judiciaire 2022-2023, englobant \u00e0 la fois les activit\u00e9s juridictionnelles (jugement des comptes et des fautes de gestion) et non juridictionnelles (contr\u00f4le et audits des entit\u00e9s publiques). Ces contr\u00f4les, bas\u00e9s sur l’analyse de dossiers, des auditions et des \u00e9changes avec les administrations, ont r\u00e9v\u00e9l\u00e9 l’existence d’irr\u00e9gularit\u00e9s dans plusieurs structures et secteurs de l\u2019\u00c9tat.<\/p>\n\n\n\n Le Premier Pr\u00e9sident Latin PODA a soulign\u00e9 que l\u2019ambition de la Cour n\u2019est pas de stigmatiser, mais d\u2019am\u00e9liorer les pratiques de gestion dans l\u2019int\u00e9r\u00eat g\u00e9n\u00e9ral.<\/p>\n\n\n\n \u00ab Le Parquet g\u00e9n\u00e9ral analysera les cas relev\u00e9s afin d’identifier ceux susceptibles d’\u00eatre constitutifs de fautes de gestion et d\u2019envisager les suites appropri\u00e9es, tant administratives que juridictionnelles \u00bb, a expliqu\u00e9 Mr PODA.<\/p>\n\n\n\n \ud835\udc19\ud835\udc28\ud835\udc28\ud835\udc26 \ud835\udc2c\ud835\udc2e\ud835\udc2b \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc1a\ud835\udc2e\ud835\udc1d\ud835\udc22\ud835\udc2d\ud835\udc2c \ud835\udc2c\ud835\udc29\ud835\udc1e\u0301\ud835\udc1c\ud835\udc22\ud835\udc1f\ud835\udc22\ud835\udc2a\ud835\udc2e\ud835\udc1e\ud835\udc2c<\/strong><\/p>\n\n\n\n Parmi les contr\u00f4les d\u00e9taill\u00e9s dans le rapport figurent des audits portant sur la gestion des Partenariats Public-Priv\u00e9 (PPP), la gestion financi\u00e8re de quelques Centres de Sant\u00e9 et de Promotion Sociale (CSPS) et l’analyse de la tr\u00e9sorerie de quatorze entreprises publiques.<\/p>\n\n\n\n S\u2019agissant de l\u2019audit de la Conformit\u00e9 des PPP sign\u00e9s entre 2015 et 2022, la Cour a \u00e9valu\u00e9 le respect de la r\u00e9glementation par les autorit\u00e9s contractantes. Sept projets ont fait l\u2019objet de visites sur site pour confronter les stipulations contractuelles aux r\u00e9alisations. Parmi ces projets figurent des centrales solaires photovolta\u00efques (Kod\u00e9ni, P\u00e2, Zano, Nagr\u00e9ongo), la voie de contournement Nord et Sud de Ouagadougou, la mise en place des e-passeports de l\u2019ONI, et la modernisation des titres de transport de la DGTTM.<\/p>\n\n\n\n Pour am\u00e9liorer cette gestion, la Cour a formul\u00e9 des recommandations, notamment la tenue r\u00e9guli\u00e8re des sessions de la Commission PPP ; l\u2019obligation d\u2019une \u00e9tude pr\u00e9alable avant l’inscription de tout projet ; privil\u00e9gier la mise en concurrence pour le choix des partenaires ; respecter les proc\u00e9dures d\u2019entente directe ; et formaliser et rendre op\u00e9rationnels les comit\u00e9s de suivi des projets en cours.<\/p>\n\n\n\n A propos des irr\u00e9gularit\u00e9s constat\u00e9es dans la gestion financi\u00e8re et comptable des CSPS, les travaux de la Cour ont fait ressortir des \u00e9carts sur les montants des recettes, le non-respect des modalit\u00e9s de gestion des recettes, et des anomalies ou l\u2019indisponibilit\u00e9 des pi\u00e8ces justificatives des d\u00e9penses. La Cour a \u00e9galement relev\u00e9 que des d\u00e9faillances dans le contr\u00f4le interne. Des recommandations ont \u00e9t\u00e9 adress\u00e9es aux ministres charg\u00e9s de la sant\u00e9, aux maires, aux m\u00e9decins chef de district et aux pr\u00e9sidents des Comit\u00e9 de gestion (COGES) pour renforcer les capacit\u00e9s des commissaires aux comptes et veiller \u00e0 la bonne ex\u00e9cution des t\u00e2ches financi\u00e8res et comptables.<\/p>\n\n\n\n S\u2019agissant des entreprises publiques, l\u2019analyse des \u00e9tats financiers de 14 soci\u00e9t\u00e9s d\u2019\u00c9tat a r\u00e9v\u00e9l\u00e9 que huit d\u2019entre elles (LONAB, BUMIGEB, ONEA, SOGEMAB, SONAGESS, SONABEL, SONATUR, et SOPAFER-B) pr\u00e9sentaient des tr\u00e9soreries-actifs tr\u00e8s abondantes. La Cour a recommand\u00e9 aux Directeurs g\u00e9n\u00e9raux de ces soci\u00e9t\u00e9s de r\u00e9duire la tr\u00e9sorerie oisive et d’\u00e9viter les d\u00e9couverts bancaires lorsqu\u2019elles disposent de ressources inutilis\u00e9es.<\/p>\n\n\n\n \ud835\udc04\ud835\udc27\ud835\udc20\ud835\udc1a\ud835\udc20\ud835\udc1e\ud835\udc26\ud835\udc1e\ud835\udc27\ud835\udc2d \ud835\udc1e\ud835\udc2d \ud835\udc1d\ud835\udc1e\u0301\ud835\udc1f\ud835\udc22\ud835\udc2c \ud835\udc1d\ud835\udc1e \ud835\udc25\ud835\udc1a \ud835\udc02\ud835\udc28\ud835\udc2e\ud835\udc2b \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc2d\ud835\udc1e\ud835\udc2c<\/strong><\/p>\n\n\n\n La conf\u00e9rence de presse a servi de tribune pour la Cour des comptes de r\u00e9affirmer son r\u00f4le fondamental au service de la transparence, de la redevabilit\u00e9 et de l’int\u00e9r\u00eat g\u00e9n\u00e9ral. L\u2019institution sup\u00e9rieure de contr\u00f4le formule des recommandations pr\u00e9cises aux d\u00e9cideurs publics visant \u00e0 corriger les pratiques irr\u00e9guli\u00e8res ou \u00e0 renforcer les dispositifs de pr\u00e9vention.<\/p>\n\n\n\n Monsieur PODA a rappel\u00e9 que le Chef de l\u2019\u00c9tat a express\u00e9ment invit\u00e9 la Cour \u00e0 assurer un suivi rigoureux de la mise en \u0153uvre de ces recommandations, confirmant l\u2019attention des plus hautes autorit\u00e9s aux questions de bonne gouvernance. La Cour coordonnera ce suivi avec les services comp\u00e9tents et informera l\u2019opinion publique des progr\u00e8s.<\/p>\n\n\n\n Toutefois, le Premier Pr\u00e9sident a mis en lumi\u00e8re les insuffisances qui entravent l\u2019efficacit\u00e9 du contr\u00f4le public, notamment les capacit\u00e9s limit\u00e9es en ressources humaines et financi\u00e8res, les probl\u00e8mes de coordination, et le besoin d\u2019adapter le cadre juridique pour renforcer la c\u00e9l\u00e9rit\u00e9 des proc\u00e9dures. Il a soulign\u00e9 que le budget annuel de la Cour est tr\u00e8s limit\u00e9, ce qui affecte sa capacit\u00e9 op\u00e9rationnelle et restreint le volume des audits et contr\u00f4les attendus par les citoyens.<\/p>\n\n\n\n Le Rapport public annuel 2024 est disponible sur le site officiel de la Cour des comptes.<\/p>\n\n\n\n \ud835\udc12\ud835\udc1e\ud835\udc2b\ud835\udc2f\ud835\udc22\ud835\udc1c\ud835\udc1e \ud835\udc02\ud835\udc28\ud835\udc26\ud835\udc26\ud835\udc2e\ud835\udc27\ud835\udc22\ud835\udc1c\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc1d\ud835\udc1e \ud835\udc25\ud835\udc1a \ud835\udc02\ud835\udc28\ud835\udc2e\ud835\udc2b \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc2d\ud835\udc1e\ud835\udc2c<\/strong><\/p>\n\n\n\n \ud835\udc0b\ud835\udc1a \ud835\udc02\ud835\udc28\ud835\udc2e\ud835\udc2b \ud835\udc1d\ud835\udc1e\ud835\udc2c \ud835\udc1c\ud835\udc28\ud835\udc26\ud835\udc29\ud835\udc2d\ud835\udc1e\ud835\udc2c \ud835\udc1a \ud835\udc29\ud835\udc2b\ud835\udc28\ud835\udc1c\u00e9\ud835\udc1d\u00e9, \ud835\udc1c\ud835\udc1e \ud835\udc2f\ud835\udc1e\ud835\udc27\ud835\udc1d\ud835\udc2b\ud835\udc1e\ud835\udc1d\ud835\udc22 \ud835\udfd3 \ud835\udc1d\ud835\udc1e\u0301\ud835\udc1c\ud835\udc1e\ud835\udc26\ud835\udc1b\ud835\udc2b\ud835\udc1e \ud835\udfd0\ud835\udfce\ud835\udfd0\ud835\udfd3, \u00e0 \ud835\udc25\ud835\udc1a \ud835\udc29\ud835\udc2b\u00e9\ud835\udc2c\ud835\udc1e\ud835\udc27\ud835\udc2d\ud835\udc1a\ud835\udc2d\ud835\udc22\ud835\udc28\ud835\udc27 \ud835\udc28\ud835\udc1f\ud835\udc1f\ud835\udc22\ud835\udc1c\ud835\udc22\ud835\udc1e\ud835\udc25\ud835\udc25\ud835\udc1e \ud835\udc1d\ud835\udc1e \ud835\udc2c\ud835\udc28\ud835\udc27 \ud835\udc11\ud835\udc1a\ud835\udc29\ud835\udc29\ud835\udc28\ud835\udc2b\ud835\udc2d \ud835\udc29\ud835\udc2e\ud835\udc1b\ud835\udc25\ud835\udc22\ud835\udc1c \ud835\udc1a\ud835\udc27\ud835\udc27\ud835\udc2e\ud835\udc1e\ud835\udc25 (\ud835\udc11\ud835\udc0f\ud835\udc00) \ud835\udfd0\ud835\udfce\ud835\udfd0\ud835\udfd2 \ud835\udc25\ud835\udc28\ud835\udc2b\ud835\udc2c \ud835\udc1d\u2019\ud835\udc2e\ud835\udc27\ud835\udc1e \ud835\udc1c\ud835\udc28\ud835\udc27\ud835\udc1f\u00e9\ud835\udc2b\ud835\udc1e\ud835\udc27\ud835\udc1c\ud835\udc1e \ud835\udc1d\ud835\udc1e \ud835\udc29\ud835\udc2b\ud835\udc1e\ud835\udc2c\ud835\udc2c\ud835\udc1e \ud835\udc2d\ud835\udc1e\ud835\udc27\ud835\udc2e\ud835\udc1e \ud835\udc1d\ud835\udc1a\ud835\udc27\ud835\udc2c \ud835\udc25\ud835\udc1a […]<\/p>\n","protected":false},"author":2,"featured_media":3620,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[53],"tags":[75,158,157,149,105],"class_list":["post-3609","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualites","tag-bonne-gouvernance","tag-conference-de-presse","tag-rapport-public","tag-rapport-public-annuel-2024","tag-transparence"],"_links":{"self":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3609","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=3609"}],"version-history":[{"count":2,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3609\/revisions"}],"predecessor-version":[{"id":3622,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/posts\/3609\/revisions\/3622"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=\/wp\/v2\/media\/3620"}],"wp:attachment":[{"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3609"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=3609"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.cour-comptes.gov.bf\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}![\"\"](\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/12\/presidiu.jpg\")
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<\/figure>\n\n\n\n![\"\"](\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/12\/Premier-president.jpg\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/12\/Consiller.jpg\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/12\/Consellers.jpg\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/www.cour-comptes.gov.bf\/wp-content\/uploads\/2025\/12\/conference-de-Presse.jpg\")
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