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La Cour des Comptes prône une meilleure maîtrise de l'élaboration des budgets et la rigueur - Algerie360
ALGER – Dans son rapport d’évaluation sur l’avant-projet de loi portant règlement budgétaire de l’exercice 2016, la Cour des Comptes a formulé 25 recommandations prônant « une meilleure » maîtrise de l’élaboration des budgets et « la rigueur » dans la gestion des budgets d’équipement.
Concernant les dépenses budgétaires, la Cour des Comptes a mis en avant l’impératif du respect du cadre juridique de l’application des principes de la loi de Finance en veillant à restreindre le recours à la prorogation des délais de clôture des engagements et le paiement des dépenses, prévues par la loi, à titre exceptionnel.
En outre, elle a recommandé l’affectation et l’octroi des allocations dans des délais raisonnables afin de garantir leur bon suivi et éviter les charges supplémentaires, à l’instar de celles découlant du recours de l’Office algérien interprofessionnel des céréales (OAIC), l’Office national interprofessionnel du lait (ONIL) et la Pharmacie centrale des hôpitaux (PCH) aux crédits bancaires en raison du retard dans la contribution financière destinée à la prise en charge des incidences du Service public et l’écart des prix des matières premières dans la cadre du soutien des prix.
Soulignant l’importance du principe d’utilisation des affectations conformément à leur vocation, la Cour a fait état de départements ministériels ayant pris en charge des dépenses de Directions de wilayas relevant d’autres secteurs ou d’instances dotées de l’autonomie financière.
Le rapport a mis l’accent, également, sur l’importance de « la maîtrise de tous les volets de l’évaluation des risques pouvant affecter la dynamique des dépenses, ce qui induirait une hausse des crédits de l’Etat avec le risque de compromettre la viabilité budgétaire », citant en exemple, les créances des établissements sanitaires et de l’Administration pénitentiaire.
Pour une plus grande efficience de la gestion, la Cour des Comptes réitère la recommandation d’une meilleure maîtrise budgétaire afin de satisfaire les besoins réels et durables à travers la mise en place de systèmes d’information soutenus par des instruments de conduite de la performance des services publics.
Il s’agit également de renforcer le contrôle interne, notamment en matière de gestion des carburants, de paiement des salaires et primes, d’octroi de frais de missions et de communications téléphoniques ainsi que le paiement des cotisations de la sécurité sociale.
Un dossier de ciblage des démunis et des contrats de performance pour un soutien plus efficient
Concernant la question du soutien, le rapport relève la hausse des transferts sociaux en 2016 par rapport à 2015 à hauteur de 7,77% avec 1.841,57 milliards de Dinars soit 9,83% du PIB.
Son niveau reflète la difficulté à contenir ce genre de dépenses, d’une part parce que leur gestion (…) rencontre des contraintes en matière de suivi et d’efficacité, et d’une autre part, parce que leur couverture est confrontée à des contraintes dans un contexte affaibli par la chute des cours du pétrole et la rareté de sources de financements plus stables, explique le document.
D’autre part, la Cour des comptes a appelé, de nouveau, à la mise en place d’un dossier de ciblage des catégories les plus démunies pour conférer la rigueur et l’efficience à l’ocrtoi des aides au titre de soutien de l’Etat aux produits de base et aux produits énergétiques en vue de couvrir les dépenses des secteurs de la Santé et de l’Education.
En outre, le rapport de la Cour des Comptes recommande le recours à la contractualisation à travers des contrats de performance dans les domaines de l’Education, l’Enseignement et la Santé afin de réaliser un maximum de marges de réussite scolaire et améliorer la qualité des services. De même qu’est recommandée la mise en place d’un mécanisme de suivi permettant la concrétisation des objectifs fixés à chaque type de programmes d’aide à l’insertion sociale et professionnelle, ainsi que des instruments d’évaluation périodique à même de permettre de corriger les possibles insuffisances.
Dans son rapport d’évaluation, la Cour des Comptes a préconisé, encore une fois, d’éviter le financement des entreprises publiques exclusivement sur le budget de l’Etat dans un contexte de recul des capacités financières de l’Etat.
Il est prôné aussi de doubler d’efforts dans le secteur de la Santé en limitant le retard notable enregistré dans la mise en place d’un système d’informations fiscales et administratives au sein des établissements sanitaires, et en veillant à l’optimisation de l’utilisation des équipements médicaux, ainsi que leur inventaire pour avoir un état des lieux documenté et global et la parachèvement de la contractualisation avec les dispositifs de sécurité sociale.
Maturation des projets pour éviter la réévaluation
En matière de gestion des affectations destinées aux opérations d’équipement, la Cour des Comptes recommande de se soumettre « strictement » au cadre législatif régissant ce volet, notamment en s’assurant de la bonne maturation des opérations d’équipement (définir la faisabilité, l’exploitation et les impacts) pour limiter le dépassement des délais et les coûts supplémentaires découlant des réévaluations successives et assainir de code des investissements publics à travers l’annulation les projets en début de réalisation.
Par ailleurs, elle a appelé à l’implication des citoyens et des acteurs locaux dans les choix et priorités du développement économique, social et culturel dans le cadre de la démocratie participative en vue d’asseoir un cadre réglementaire permettant aux citoyens d’exprimer leurs besoins et aux responsables locaux de connaitre leurs préoccupations.
A ce propos, la Cours a évoqué « la faible résorption des affectations d’équipement consacrées par l’Etat pour promouvoir les secteurs de développement », relevant que « la mise en oeuvre des plans communaux de développement (PCD) sans planification, ni implication des citoyens au niveau de plusieurs communes ».
Les PCD ont enregistré un taux de réalisation de 47,73% en 2016 soit 91,21 milliards de Dinars sur un total d’affectations estimé à 191,11 milliards de Dinars, a fait savoir la Cour, soulignant que leur gestion a connu plusieurs lacunes ayant impacté négativement le développement durable des Collectivités locales et l’amélioration du niveau de vie des citoyens.
Concernant les estimations budgétaires, la Cour a renouvelé sa recommandation d’élaborer et de publier un modèle et un guide de prévision des recettes à même de fournir des méthodes de recherche et de collecte d’informations pour chaque opération et permettant d’effectuer des études économiques basées sur des données plus réelles à travers une large coordination entre les différents services techniques compétents.
L’accent a été mise, dabs ce cadre, sur l’appui des prévisions budgétaires prévues dans les lois de Finances par des annexes explicatives illustrant leur évolution, en fonction des types d’impôts, notamment celles relatives aux nouvelles dispositions et à l’évaluation de leurs coûts ce qui permet de mieux comprendre les causes et orientations implicites de l’évolution des recettes.
Dans ce contexte, la Cour des comptes a réaffirmé son point de vue concernant les dépenses imprévues prélevées « anormalement » sur le compte d’exécution et reportées, à fin de l’année, au compte de résultats.
Le rapport de la Cour des Comptes a mis l’accent, par ailleurs, sur l’importance d’accorder et d’utiliser les dotations budgétaires en faveur des programmes et différents Comptes d’affectation spéciale (CAS), conformément aux objectifs tracés au titre de la loi de Finances, et ce afin de garantir leur bonne gestion et opérer les reports adéquats pour les comptes clôturés aux comptes de résultats.
Le rapport a estimé que la prise en charge par l’Etat de la différence des prix à l’importation de carburants par le groupe Sonatrach en 2012, 2013 et 2014 aurait du être s’opérer à travers un soutien au budget de fonctionnement, comme c’est le cas pour les prix soutenus par l’Etat dans le volet des transferts sociaux et économiques et non à travers la souscription de titres au profit du groupe contre des créances.
S’agissant des comptes spéciaux du trésor, la Cours des comptes a préconisé le respect des principes définis dans les législations en vigueur concernant la fermeture des CAS.
L’accent a été mis, également, sur l’importance d’un bon suivi des remboursements des crédits alloués pour la réduction du volume des restants estimés à 1.455,367 milliards de Dinars à fin 2016.
Le rapport d’évaluation de la Cours des comptes comprend 7 nouvelles recommandations et 11 recommandations révisées, en sus de 7 recommandations reformulées.
L’avant projet de la loi portant Règlement budgétaire de 2016 est actuellement en cours d’examen au niveau de la commission des finances et du budget de l’Assemblée populaire nationale (APN).