{"id":165557,"date":"2025-11-29T19:55:13","date_gmt":"2025-11-29T19:55:13","guid":{"rendered":"https:\/\/www.nettali.com\/?p=165557"},"modified":"2025-11-29T17:19:47","modified_gmt":"2025-11-29T17:19:47","slug":"gestion-du-compte-cap-la-verite-sur-les-constatations-de-la-cour-des-comptes","status":"publish","type":"post","link":"https:\/\/www.nettali.com\/2025\/11\/29\/gestion-du-compte-cap-la-verite-sur-les-constatations-de-la-cour-des-comptes\/","title":{"rendered":"GESTION DU COMPTE CAP : La v\u00e9rit\u00e9 sur les constatations de la Cour des comptes"},"content":{"rendered":"<p data-start=\"208\" data-end=\"542\"><strong>NETTALI.COM - Le Compte d\u2019Appui aux Projets (CAP), log\u00e9 au Tr\u00e9sor public et destin\u00e9 au financement de projets structurants, continue de susciter l\u2019attention apr\u00e8s la publication du dernier rapport de la Cour des comptes.\u00a0 Le Premier ministre, Ousmane Sonko, l'a m\u00eame \u00e9voqu\u00e9 \u00e0 l'Assembl\u00e9e nationale vendredi.\u00a0 Voici quelques clarifications\u00a0 pour \u00e9clairer l\u2019opinion sur le fonctionnement et la r\u00e9gularit\u00e9 de ce m\u00e9canisme budg\u00e9taire.<\/strong><\/p>\n<p data-start=\"544\" data-end=\"858\">Cr\u00e9\u00e9 par la loi 2012-23 du 27 d\u00e9cembre 2012, le CAP n\u2019a r\u00e9ellement \u00e9t\u00e9 aliment\u00e9 qu\u2019\u00e0 partir de 2019, p\u00e9riode \u00e0 laquelle plusieurs grands chantiers nationaux \u2014 tels que le TER, le BRT, les ponts, les ar\u00e8nes et infrastructures sportives \u2014 ont atteint un niveau d\u2019ex\u00e9cution n\u00e9cessitant des financements cons\u00e9quents.<\/p>\n<p data-start=\"860\" data-end=\"1129\">Administrativement, le compte fonctionne comme n\u2019importe quel compte de d\u00e9p\u00f4t ouvert au profit de l\u2019\u00c9tat : il est plac\u00e9 sous la double responsabilit\u00e9 du Directeur de l\u2019ordonnancement des d\u00e9penses publiques (ordonnateur) et du Tr\u00e9sorier g\u00e9n\u00e9ral (comptable assignataire).<\/p>\n<p data-start=\"1175\" data-end=\"1481\">Contrairement \u00e0 certaines interpr\u00e9tations, la Cour des comptes n\u2019a signal\u00e9 ni d\u00e9tournement, ni malversation, ni dilapidation de fonds publics. Toutes les d\u00e9penses sont, selon les clarifications fournies, <em>\u201cretra\u00e7ables, justifi\u00e9es et attribu\u00e9es \u00e0 des b\u00e9n\u00e9ficiaires institutionnels clairement identifi\u00e9s\u201d.<\/em><\/p>\n<p data-start=\"1483\" data-end=\"1713\">Les observations de la Cour rel\u00e8vent essentiellement des erreurs de proc\u00e9dures administratives, notamment sur l\u2019ouverture du compte et certaines modalit\u00e9s de gestion, mais ne mettent jamais en cause l\u2019utilisation effective des ressources.<\/p>\n<p data-start=\"1764\" data-end=\"2062\">Les d\u00e9penses ex\u00e9cut\u00e9es directement par le Directeur du Budget, en lieu et place du DODP, repr\u00e9sentent 11,686 milliards FCFA sur un total de 1 343 milliards FCFA, soit moins de 1 % du volume global. L\u00e0 encore, les b\u00e9n\u00e9ficiaires sont identifi\u00e9s et les op\u00e9rations entrent dans le cadre du CAP.<\/p>\n<p data-start=\"2064\" data-end=\"2360\">Quant au remboursement de 305 milliards FCFA de dette bancaire, il s\u2019agit d\u2019un choix d\u2019opportunit\u00e9 gouvernementale. La mission de la Cour des comptes, rappelle-t-on, se limite \u00e0 v\u00e9rifier la conformit\u00e9 des d\u00e9penses aux objectifs du compte, non \u00e0 appr\u00e9cier la pertinence politique de ces choix.<\/p>\n<p data-start=\"2420\" data-end=\"2706\">Sur ses douze ann\u00e9es d\u2019existence, le CAP a \u00e9t\u00e9 aliment\u00e9 en moyenne \u00e0 hauteur de 110 milliards FCFA par an, un niveau d\u00e9crit comme \u201cmod\u00e9r\u00e9\u201d au regard du budget de l\u2019\u00c9tat. Il ne pr\u00e9sente donc aucune caract\u00e9ristique inhabituelle par rapport aux autres comptes de d\u00e9p\u00f4t log\u00e9s au Tr\u00e9sor.<\/p>\n<div class='share-to-whatsapp-wrapper'><div class='share-on-whsp'>PARTAGER SUR : <\/div><a data-text='GESTION DU COMPTE CAP : La v\u00e9rit\u00e9 sur les constatations de la Cour des comptes' data-link='https:\/\/www.nettali.com\/2025\/11\/29\/gestion-du-compte-cap-la-verite-sur-les-constatations-de-la-cour-des-comptes\/' class='whatsapp-button whatsapp-share'>WhatsApp<\/a><div class='clear '><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>NETTALI.COM - Le Compte d\u2019Appui aux Projets (CAP), log\u00e9 au Tr\u00e9sor public et destin\u00e9 au financement de projets structurants, continue de susciter l\u2019attention apr\u00e8s la publication du dernier rapport de la Cour des comptes.\u00a0 Le Premier ministre, Ousmane Sonko, l'a m\u00eame \u00e9voqu\u00e9 \u00e0 l'Assembl\u00e9e nationale vendredi.\u00a0 Voici quelques clarifications\u00a0 pour \u00e9clairer l\u2019opinion sur le fonctionnement [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":143800,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":""},"categories":[4],"tags":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v17.8 (Yoast SEO v17.8) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GESTION DU COMPTE CAP : La v\u00e9rit\u00e9 sur les constatations de la Cour des comptes | Nettali.com<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.nettali.com\/2025\/11\/29\/gestion-du-compte-cap-la-verite-sur-les-constatations-de-la-cour-des-comptes\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta 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