{"id":17297,"date":"2021-05-26T19:46:29","date_gmt":"2021-05-26T17:46:29","guid":{"rendered":"https:\/\/lepotentiel.bj\/?p=17297"},"modified":"2021-05-26T19:46:29","modified_gmt":"2021-05-26T17:46:29","slug":"comptabilite-publique-la-revision-du-plan-comptable-de-letat-actee","status":"publish","type":"post","link":"https:\/\/lepotentiel.bj\/?p=17297","title":{"rendered":"Comptabilit\u00e9 publique : la r\u00e9vision du Plan comptable de l\u2019\u00c9tat act\u00e9e"},"content":{"rendered":"\n<p><strong><em>C&rsquo;est \u00e0 la faveur d&rsquo;un atelier de validation que des Responsables de la Direction G\u00e9n\u00e9rale du Tr\u00e9sor et de la Comptabilit\u00e9 Publique (DGTCP), membres de l\u2019Ordre des experts comptables et comptables agr\u00e9\u00e9s, repr\u00e9sentants de la Cour des comptes, experts en gestion des finances publiques, responsables du Minist\u00e8re d\u2019\u00c9tat en charge de l\u2019\u00c9conomie et des Finances se sont r\u00e9unis hier mercredi 26 mai 2021 pour r\u00e9viser le Projet de plan comptable de l\u2019\u00c9tat. C&rsquo;\u00e9tait dans les locaux de l&rsquo;H\u00f4tel Golden Tilup Le Diplomate de Cotonou.<\/em><\/strong><\/p>\n\n\n\n<p>C&rsquo;est pour la premi\u00e8re fois au B\u00e9nin que les experts praticiens de la comptabilit\u00e9 de l\u2019\u00c9tat et de la comptabilit\u00e9 des entreprises se r\u00e9unissent autour d\u2019un r\u00e9f\u00e9rentiel comptable. Ce, gr\u00e2ce au Projet d\u2019Appui \u00e0 la Gestion des Investissements Publics et \u00e0 la Gouvernance (PAGIPG).<\/p>\n\n\n\n<p>La r\u00e9forme comptable constitue une \u00e9volution majeure avec le passage \u00e0 une comptabilit\u00e9 d\u2019exercice et la prise en compte de la dimension patrimoniale. Le B\u00e9nin s\u2019inscrivant dans cette dynamique a d\u00e9j\u00e0 internalis\u00e9 la directive n\u00b009\/2009\/CM\/UEMOA du 29 juin 2009 portant plan comptable de l\u2019\u00c9tat par l\u2019arr\u00eat\u00e9 n\u00b0410\/MEFPD\/DC\/SGM\/DGTCP du 02 f\u00e9vrier 2015 portant Plan comptable de l\u2019\u00c9tat, dont les dispositions transitoires et finales pr\u00e9voyaient sa mise en vigueur le 31 janvier 2018 au plus tard. <\/p>\n\n\n\n<p>\u00c0 en croire le Directeur g\u00e9n\u00e9ral du Tr\u00e9sor et de la Comptabilit\u00e9 Publique Oumara Karimou Assouma, \u00ab L\u2019arr\u00eat\u00e9 n\u2019a jamais \u00e9t\u00e9 mis en \u0153uvre, en raison du retard observ\u00e9 dans la mise en place des outils qui permettront la tenue de la comptabilit\u00e9 d\u2019exercice. Lors des travaux de d\u00e9veloppement du Syst\u00e8me d\u2019Information de Gestion des Finances Publiques (SIGFP) conforme aux exigences de la loi organique relative aux lois des finances, il est apparu \u00e9vident que le plan comptable de l\u2019\u00c9tat en vigueur ne pourrait \u00eatre appliqu\u00e9 en l\u2019\u00e9tat ; d\u2019o\u00f9 l\u2019initiative de sa relecture \u00bb. <\/p>\n\n\n\n<p>Tenant compte des diff\u00e9rentes activit\u00e9s \u00e0 effectuer en vue de basculer en comptabilit\u00e9 d\u2019exercice \u00e0 partir du 1er janvier 2022, il est donc apparu n\u00e9cessaire d\u2019assurer la relecture dudit plan. Cette validation s\u2019inscrit dans les r\u00e9formes budg\u00e9taire et comptable, en r\u00e9f\u00e9rence \u00e0 la loi organique n\u00b02013-14 du 27 septembre 2013 relative aux lois de finances, initi\u00e9es par le gouvernement. L\u2019objectif est le renforcement et la cons\u00e9cration de la transparence dans la gestion des deniers publics.<\/p>\n\n\n\n<p>Les participants \u00e0 cet atelier ont port\u00e9 des observations sur un document qui a fait objet de consultations pr\u00e9alables aupr\u00e8s de certaines administrations du Minist\u00e8re d\u2019\u00c9tat en charge de l\u2019\u00c9conomie et des Finances puis des structures repr\u00e9sent\u00e9es \u00e0 ces assises.<\/p>\n\n\n\n<p>Le Directeur de cabinet du Ministre d\u2019\u00c9tat en charge de l\u2019\u00c9conomie et des Finances Hermann Orou Takou qui a proc\u00e9d\u00e9 \u00e0 l\u2019ouverture officielle des travaux a fait remarquer que \u00ab la relecture du plan comptable de l\u2019\u00c9tat, n\u2019apporte pas de modifications majeures sur le dispositif de l\u2019arr\u00eat\u00e9 n\u00b0410 qui reste le m\u00eame. Cependant, il a fait l\u2019objet d\u2019am\u00e9nagements concernant notamment des cr\u00e9ations, suppressions et modifications de comptes \u00bb.<\/p>\n\n\n\n<p class=\"has-text-align-center\"><strong><img decoding=\"async\" class=\"wp-image-17299\" style=\"width: 340px;\" src=\"https:\/\/lepotentiel.bj\/wp-content\/uploads\/2021\/05\/IMG-20210526-WA0087.jpg\" alt=\"\">vue partielle des participants<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C&rsquo;est \u00e0 la faveur d&rsquo;un atelier de validation que des Responsables de la Direction G\u00e9n\u00e9rale du Tr\u00e9sor et de la Comptabilit\u00e9 Publique (DGTCP), membres de l\u2019Ordre des experts comptables et comptables agr\u00e9\u00e9s, repr\u00e9sentants de la Cour des comptes, experts en gestion des finances publiques, responsables du Minist\u00e8re d\u2019\u00c9tat en charge de l\u2019\u00c9conomie et des Finances [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":17298,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34,77],"tags":[12643,12644],"class_list":["post-17297","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actualite","category-economie","tag-comptabilite-publique-revision-du-plan-comptable-de-letat","tag-revision-du-plan-comptable-de-letat"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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