{"id":23372,"date":"2025-10-20T14:29:09","date_gmt":"2025-10-20T12:29:09","guid":{"rendered":"https:\/\/nandi.info\/?p=23372"},"modified":"2025-10-23T17:22:38","modified_gmt":"2025-10-23T15:22:38","slug":"palais-de-la-culture-amadou-hampate-ba-le-bvg-releve-des-anomalies-financieres","status":"publish","type":"post","link":"https:\/\/nandi.info\/?p=23372","title":{"rendered":"\u00a0Palais de la culture Amadou Hamp\u00e2t\u00e9 BA : le BVG rel\u00e8ve des anomalies financi\u00e8res"},"content":{"rendered":"\n

Un manque de proc\u00e9dures valid\u00e9es au palais de la culture et plus de 90 millions FCFA d\u2019irr\u00e9gularit\u00e9s financi\u00e8res<\/h2>\n\n\n\n
\"\"<\/figure>\n\n\n\n

Le Palais de la Culture Amadou Hamp\u00e2t\u00e9 BA (PCAHB) a fait l\u2019objet d\u2019une v\u00e9rification de gestion financi\u00e8re au titre des exercices 2022, 2023, 2024 et 2025 (31 mars). La v\u00e9rification avait pour objectif de s\u2019assurer de la r\u00e9gularit\u00e9 et de la sinc\u00e9rit\u00e9 des op\u00e9rations de recettes et de d\u00e9penses. Les travaux de v\u00e9rification ont concern\u00e9 la mobilisation des recettes et leur reversement, l\u2019ex\u00e9cution des d\u00e9penses et la tenue de la comptabilit\u00e9- mati\u00e8res.<\/strong><\/p>\n\n\n\n

Cette v\u00e9rification a mis en exergue des irr\u00e9gularit\u00e9s administratives et financi\u00e8res.<\/p>\n\n\n\n

Irr\u00e9gularit\u00e9s administratives<\/u><\/strong><\/p>\n\n\n\n

La mission de v\u00e9rification a constat\u00e9 que le PCAHB ne dispose pas de manuel de proc\u00e9dures valid\u00e9. Il ne dispose pas d\u2019un syst\u00e8me d\u2019archivage op\u00e9rationnel. L\u2019Agent Comptable du PCAHB n\u2019\u00e9labore pas de compte de gestion. Le PCAHB ne respecte pas le principe de s\u00e9paration des fonctions d\u2019ordonnateur et de comptable. Le Directeur G\u00e9n\u00e9ral du PCAHB n\u2019a pas sollicit\u00e9 la nomination d\u2019un R\u00e9gisseur d\u2019avances. Le Directeur G\u00e9n\u00e9ral, le Directeur G\u00e9n\u00e9ral Adjoint et l\u2019Agent Comptable du PCAHB ont encaiss\u00e9 des recettes en lieu et place du R\u00e9gisseur de recettes. L\u2019Agent Comptable du PCAHB ne tient pas une comptabilit\u00e9-mati\u00e8res r\u00e9guli\u00e8re. Le PCAHB ne paie pas r\u00e9guli\u00e8rement le salaire et les primes du personnel.<\/p>\n\n\n\n

Dans le but de corriger ces lacunes,  la mission de v\u00e9rification a recommand\u00e9 au Directeur G\u00e9n\u00e9ral du PCAHB de veiller \u00e0 l\u2019actualisation et \u00e0 la validation du manuel de proc\u00e9dures du Palais de la Culture, mettre en place un syst\u00e8me d\u2019archivage ad\u00e9quat, respecter le principe de s\u00e9paration de fonctions d\u2019ordonnateur et de comptable, solliciter la nomination d\u2019un R\u00e9gisseur d\u2019avances, veiller \u00e0 la perception des recettes uniquement par le R\u00e9gisseur de recettes et de prendre les dispositions n\u00e9cessaires pour l\u2019apurement des arri\u00e9r\u00e9s de salaires et de primes du personnel.<\/p>\n\n\n\n

Quant \u00e0 l\u2019Agent Comptable du PCAHB, il doit \u00e9laborer le compte de gestion conform\u00e9ment \u00e0 la r\u00e9glementation en vigueur, tenir l\u2019ensemble des documents de        la comptabilit\u00e9-mati\u00e8res conform\u00e9ment \u00e0 la r\u00e9glementation en vigueur, proc\u00e9der \u00e0 la codification des mati\u00e8res et \u00e0 l\u2019immatriculation des biens meubles et immeubles.<\/p>\n\n\n\n

Irr\u00e9gularit\u00e9s financi\u00e8res<\/u><\/strong><\/p>\n\n\n\n

Le montant total de l\u2019irr\u00e9gularit\u00e9 financi\u00e8re s\u2019\u00e9l\u00e8ve 90 199 000 FCFA.<\/p>\n\n\n\n

Cette irr\u00e9gularit\u00e9 est relative au non-reversement de recettes pour un montant total de 90 199 000 FCFA.<\/p>\n\n\n\n

Cette irr\u00e9gularit\u00e9 relev\u00e9e dans le rapport de v\u00e9rification et susceptible de constituer une infraction \u00e0 la loi p\u00e9nale et \u00e0 la l\u00e9gislation budg\u00e9taire et financi\u00e8re a \u00e9t\u00e9 transmise au Procureur de la R\u00e9publique du P\u00f4le National Economique et Financier et d\u00e9nonc\u00e9e au Pr\u00e9sident de la Section des Comptes de la Cour Supr\u00eame.<\/p>\n\n\n\n

CCOM-BVG<\/p>\n","protected":false},"excerpt":{"rendered":"

Un manque de proc\u00e9dures valid\u00e9es au palais de la culture et plus de 90 millions FCFA d\u2019irr\u00e9gularit\u00e9s financi\u00e8res Le Palais de la Culture Amadou Hamp\u00e2t\u00e9 BA (PCAHB) a fait l\u2019objet…<\/p>\n","protected":false},"author":1,"featured_media":23373,"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-23372","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\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"thumbnail":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-150x150.jpg",150,150,true],"medium":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-300x170.jpg",300,170,true],"medium_large":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-768x436.jpg",768,436,true],"large":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"1536x1536":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"2048x2048":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-recipe-1200x1200":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-recipe-1200x900":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-recipe-1200x675":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-single-full":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-slider-full-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-full-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-slider-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere.jpg",870,494,false],"penci-magazine-slider":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-780x494.jpg",780,494,true],"penci-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-585x390.jpg",585,390,true],"penci-masonry-thumb":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-585x332.jpg",585,332,true],"penci-thumb-square":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-585x494.jpg",585,494,true],"penci-thumb-vertical":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-480x494.jpg",480,494,true],"penci-thumb-small":["https:\/\/nandi.info\/wp-content\/uploads\/2025\/10\/Palais-de-la-culture-Amadou-Hampate-BA-le-BVG-releve-des-anomalies-financiere-263x175.jpg",263,175,true]},"author_info":{"display_name":"Nandi","author_link":"https:\/\/nandi.info\/?author=1"},"category_info":"Nandi.info<\/a> 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