{"id":22494,"date":"2025-06-17T17:14:50","date_gmt":"2025-06-17T15:14:50","guid":{"rendered":"https:\/\/nandi.info\/?p=22494"},"modified":"2025-06-17T17:42:41","modified_gmt":"2025-06-17T15:42:41","slug":"les-emase-pointees-du-doigt-pour-louverture-non-autorisee-de-comptes-bancaires","status":"publish","type":"post","link":"https:\/\/nandi.info\/?p=22494","title":{"rendered":"Les EMASE point\u00e9es du doigt pour l\u2019ouverture non autoris\u00e9e de comptes bancaires"},"content":{"rendered":"\n<figure class=\"wp-block-image alignright size-full is-resized\"><img decoding=\"async\" width=\"182\" height=\"144\" src=\"https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg\" alt=\"\" class=\"wp-image-22495\" style=\"width:428px;height:auto\"\/><figcaption class=\"wp-element-caption\">Cr\u00e9dit DR<\/figcaption><\/figure>\n\n\n\n<p><strong>Dans son dernier rapport de suivi, le bureau du v\u00e9rificateur g\u00e9n\u00e9ral s\u2019est pench\u00e9 sur la gestion financi\u00e8re des Entrep\u00f4ts Maliens au S\u00e9n\u00e9gal (EMASE) durant l\u2019exercice 2021, 2022, 2023 et 2024. L\u2019objectif de cette v\u00e9rification est d\u2019\u00e9valuer la r\u00e9gularit\u00e9 et la sinc\u00e9rit\u00e9 des op\u00e9rations de recettes et de d\u00e9penses, notamment l\u2019ex\u00e9cution et le r\u00e8glement des march\u00e9s publics, la gestion des subventions, les d\u00e9penses de personnel ainsi que les op\u00e9rations de collecte des recettes.<\/strong><\/p>\n\n\n\n<p><strong>Irr\u00e9gularit\u00e9s administratives<\/strong><\/p>\n\n\n\n<p>La mission de v\u00e9rification a constat\u00e9 que les EMASE ont ouvert cinq comptes bancaires sans l\u2019autorisation du Ministre charg\u00e9 des Finances. Les EMASE ne respectent pas des dispositions du fonctionnement des r\u00e9gies. Les EMASE ont effectu\u00e9 des acquisitions sans contrat \u00e9crit. Les EMASE ne respectent pas des proc\u00e9dures de passation des march\u00e9s publics. L\u2019Agence Comptable des EMASE produit des informations comptables et financi\u00e8res non fiables. Le Directeur des EMASE a conclu des march\u00e9s sans des pi\u00e8ces requises..<\/p>\n\n\n\n<p>Au regard de ces constatations, l\u2019\u00e9quipe de v\u00e9rification a recommand\u00e9 au Directeur des EMASE de demander les autorisations requises pour les ouvertures des comptes bancaires conform\u00e9ment aux dispositions r\u00e9glementaires sur la comptabilit\u00e9 publique&nbsp;; \u00e9tablir les ordres de recettes et certifier les \u00e9tats r\u00e9capitulatifs conform\u00e9ment \u00e0 la r\u00e9glementation en vigueur&nbsp;; \u00e9tablir des contrats \u00e9crits pour toutes les acquisitions dont le seuil le requiert&nbsp;; respecter les proc\u00e9dures de passation de march\u00e9s publics pour les demandes de cotation et les demandes de renseignement et de prix \u00e0 comp\u00e9tition restreinte et exiger des attributaires des march\u00e9s la fourniture des statuts.<\/p>\n\n\n\n<p>Quant \u00e0 l\u2019Agent Comptable des EMASE, il doit produire des informations comptables et financi\u00e8res fiables.<\/p>\n\n\n\n<p><strong>Irr\u00e9gularit\u00e9s financi\u00e8res<\/strong><\/p>\n\n\n\n<p>La v\u00e9rification a \u00e9galement relev\u00e9 des irr\u00e9gularit\u00e9s financi\u00e8res d\u2019un montant total de 216&nbsp;700&nbsp;000 FCFA.<\/p>\n\n\n\n<p>Elles sont relatives au paiement de d\u00e9penses non soutenues par des pi\u00e8ces justificatives pour un montant de 16 960 000 FCFA ; au paiement d\u2019une d\u00e9pense de travaux non soutenue par des documents de r\u00e9ception pour un montant de 4&nbsp;540&nbsp;000&nbsp;FCFA ; au fractionnement de d\u00e9penses de travaux totalisant 195 200 000 FCFA.<\/p>\n\n\n\n<p>Les faits relev\u00e9s dans le rapport de v\u00e9rification et qui sont susceptibles de constituer des infractions \u00e0 la loi p\u00e9nale et \u00e0 la l\u00e9gislation budg\u00e9taire et financi\u00e8re concernant ces irr\u00e9gularit\u00e9s financi\u00e8res ont \u00e9t\u00e9 d\u00e9nonc\u00e9s au Procureur de la R\u00e9publique charg\u00e9 du P\u00f4le National Economique et Financier et transmis au Pr\u00e9sident de la Section des Comptes de la Cour Supr\u00eame.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><strong>BVG \/ Nandi.info<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dans son dernier rapport de suivi, le bureau du v\u00e9rificateur g\u00e9n\u00e9ral s\u2019est pench\u00e9 sur la gestion financi\u00e8re des Entrep\u00f4ts Maliens au S\u00e9n\u00e9gal (EMASE) durant l\u2019exercice 2021, 2022, 2023 et 2024.&hellip;<\/p>\n","protected":false},"author":1,"featured_media":22495,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[43,23,82],"tags":[],"class_list":["post-22494","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nandi-info","category-politique","category-verificateur-general"],"jetpack_publicize_connections":[],"featured_image_urls":{"full":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"thumbnail":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE-150x144.jpg",150,144,true],"medium":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"medium_large":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"large":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"1536x1536":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"2048x2048":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-recipe-1200x1200":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-recipe-1200x900":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-recipe-1200x675":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-single-full":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-slider-full-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-full-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-slider-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-magazine-slider":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-masonry-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-thumb-square":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-thumb-vertical":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false],"penci-thumb-small":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/06\/Entrepots-Maliens-au-Senegal-EMASE.jpg",182,144,false]},"author_info":{"display_name":"Nandi","author_link":"https:\/\/nandi.info\/?author=1"},"category_info":"<a 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