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 les ordonnateurs primaires $ e U l F$
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10
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(1)
Bachir Yalles chaouche : le budget de ltat et des collectivits locales opu
Alger 1990.
11
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T'm 9 = >? = ( Y E >?0F ` 0#= L $ ' y+ E
[: #)L/ + I! TZ8 g0 [?Iy ;E $ c b _ 5e Mk3 T'm e? 3
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9 B p7 G ? ' j4 #)L/ + MI 0
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12
 les comptables publics
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[F e! = 9 F $ E>? + E les rgisseurs ,3 TL| T
= >? ,3( & + T 9 > ;( E >?0 F " I $ 8 H| 98 c0 9|
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<_ J S6 H| 98 9 qF ` 0 \ $ + O( C e
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< ` < 0 )L/ + ( Y >? 8 R C : . r? F H>I0 . 9 C q b@ H 90#
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9 ) 4 j
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13
 [3 f + =E> v 7 = 9 H| @? . Hge ;E h[< ? . !
[ F 0 q = 9 H| @? . | y;E
. $ e U $ 9 $ q H 90
agent comptable centrale de trsor ? S ; | C q $
le trsorier principale e U ? _
le tresorier centrale ; | ? _
les tresories de wilaya a 0e ^ 8 ? T?
?S ; | C q $
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0 b@ 1 0 $ / $ e U _ q ' ^ 8 ?
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le compte courant du trsor U V D ?F a 0> ? e F 0
; | ? _
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9 <Y ;' (Y ,F = t 9 = uKF 0 = 9 E >?0 U a 0e ^ 8 ? _
e U ? _ w
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= 9 F U ? _ b D t 1% 3j%h a 0e ^ 8 $ $ 9 $ q
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14
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; 3_ # 8 F 0IF %D t o H > SR [ > g 0 T [0 5e #+ [?Iy
c0 00| E h _ 9 _ q j # - 1% b9Z F _ 0 = u a
[0> F 4 r 2 R l f + 9 C B9

(1)
q g ` 0 . '5 \ 4+ O(
16
 " ( "4 " <$ * < !* 0 &#J H <=
. '5 \ $ + & H > . |t - 9 = >? F E >?0
98 $%
1% + ( 9 3 D t E >?0 $ ?F _ ; Z $ F` 0 :
$ +
98 1% # < 9 qF ` 0 = . '5 \ $ $ d 9|
1% + ( E >?0 = 98 $ ?F & H > . D t H >0 + 2 ?F E >?0
l F l f + OE>? ' (Y _ 0F 00 _ 0 1% 9 = >? E >?#Me
#n h ,3 F 4 o/ h > 0 h >? F b 0 = 98 LN1%Me #7
- ;E H > #E 9 C q l f + E >?#M0 7 >? ,3( . 90 q
F } |t
O 8 ^ 8 b _ 9e<1%E >?0 98 Me #$%
;E = >? F 0 = 9 <( j E >?0 98 Me #+9Z z a 0e ^ 8
9 >0S H Me 0F 9e
b 0F i < < $ I# [? <L ;E + B0F 9e a 0e ^ 8
>? F <
= >? E >?#= 98 T?N = e _ F H > + 2 0F 9e ;' (Y a 0e ^ 8
>0A = 1%H " 0A (? F

! " #
+ 2 NLN^ 8 }E ; 0* hl F ^9e# ' (% l f + E>?# }
= 9
engagement >? F b 0
la liquidation> 0 98
ordonnancement ,3 F 4
^ 8+ R? H9 bp%` 0 \ $ + O( + O > [ 8i E
9 ? `#8

(1)
bachir yalles idem
17
 '5 2
9 + T F%[: M0 ;E T :Y >? F b 0
,3 1%;(5 ;E H9 >? F b 0 c0 O' (Y @: +93 _ 0>0A _ 0@: + b 0L r? $ +Iy
^ 8 [ 8 [F @r >? F b 0 $3 +U r @: + h 9 = >? 9< +
[ ! $ 9Z| c0 z 0 F [# B0e
+ = (908 ( : + |0 [ 8 C ] = >? F b 0 98 F [ <H <l F $3z 0 F
b 0 98 ( * ' 0F [ 9| a / @: + >? @: 3| k @:
a / @: + q b 0 @: + b 0 _ 9e<1%b 0 Me #+Iy
lengagement juridique H< < K$ L
g 0 R? $ b 0L +Iy O' (Y [F b #;E b 0 ` / - [: ;E R?
;('%o ;('%H9
+8 / # ;('Y b 0
= ? 0 h 0< h = ? = ' 8 T 6 h + 90 ) 6 98 > 8
= Z 0 ' :4 <br Mr?#
O' (Y @3C e0#7 ' j4 U > UZ<' <
8% ? b S0e _ #H ;( > ' <
. l @ b S0e _ #L 93 [#t + R? $ +Iy t% / H98 +8 G $ I b 0 3 [ 8
b S0e >?F b 0 ; b S0e : ,3( [? l K 9 X o $ 9j 1% 4
+
+8 G ? ' j4 D t) O' (Y O('%+8 w' / H98 +8 G $ I ;('%o b 0
D t #$ $ ((! +8 5e D EF H G ' (%O' C eF ,< (

lengagement comptable H> K $ L

eg0 a / O' F <b 0 +8 G ? > md%H: +
= (908 J
b 0L ;(
1%H # Se _ 0Se . D t l F l f + b 0 < F ( 8%+8 O' 8 q b 0
b 0L uR? uK X a 0e ^ 8 ^ # Se? Oo60 z C < 9

18
l F B0F b 7 b 0 < F . 90 8 N ^ 8 = >? F b 0 98 b #
>? i #7 `UN F 3 98 HI e? F D EF b <H 5
IR O' #> C = ?eF 3 b 0 < F $ I#) E . o e0 = >? e? F
3 -Y ' 4 E| ? = ) 64 h = ?0 H >#_ #7
,3 `UN 4 = ! F b 0 < F `3 # $ C ] _ S0e = > J 93
H ?0 " ' 0 `UN E| _ 0<5 $ 84 F
j F ` 0# `UN F `3 # @g0 = 9 F b 0 = < F $% @g0 = >? e? F
,j . O' |E = F 0 F = 9 = 0e T?0<F 0 o# > " 0A ) 64
= >

0= b 0 < F +9Z0# m + ' <` f +8 b 0 < F HI6 * M0

B h h O' m b 0L OE>? @V (
?e h b 0 < e e0 M<
[0> l F
>? f
O > h O( h
b 0 98
V
B =r L / /
z C < Oo6#,j F / /

0 ' 0 C e = >? F b 0 98 ` M0
? ?e c9e ( @6 + 6 b . b 0 = 98 ` M0 o e0 = >? e? F
0 = 9 e? F c9e ( 1%H:4 E pM0
' 90 @g0 = >
,3 TL| l f + OE>? = >?
_ S0e9 ?@ O ! F 0 = f R?
_ 0<5 _ S0e ' :

19
 la liquidation;8 # 2
^ 8 ` B0 F > 0 9e# 9 qF ` 0 \ $ + O( @ 8 i
9 = >? B * q `UN
B0F `#8 ^ 8 + 2 < |# = N% KL/ + M0 7 9 > 0 $3z 0 F
a 0 # NY `UN ^ 8 (908 D t U f 1% = (908 H * ; `<
O 6 [0 i * 2 j $ 8 1% 9 H| > 0 9 F [e>?F b ;E l F
?8 ` < @ * +Iy = >? + $F @0> # >? F b 0 98 _ F H > 'c
`< $4 0 0F 1 4 .l F >0I & b 0 9 F b
le ervice fait T( F %} * +Iy
_ 0 98 $ 4 Mr . 9 = >? > #+9Z0#
T( + |0
>? `< B0
la constatation de service fait "4(3 0 7* NJ M
7 E >?0F +U b ?8 ,3 F b #HF ` e ,3 F b # $ # T( O 8<$%
C# e#M0 $ +Iy @6 [# ,3(M0 S0e e? F [ d L 93h[ #8 ^ 8 $ I#
98 bp F % e0F b # [ H 0 F i <;E : 0 $ 9| h @R F ?8
- ,e $ i p $ $ 9j e? F T( + |0 $3 z 0 F e M e#
0 = NY `UN )L/ + T( = N%M0 hb 0 98 `3 @ 8 ) !
. 90 = >? e? F T( O 8<+8 w +Iy[ %
= Z 0 F = 8Y
les frais de mission
9@ " ' 4 ` 0 ?8 _ S0e 1% = e0
+ T : ,3( M0 & 9 = > e? F @B?p 7 = e0 E|
) 64 98 . L H <` e#HI6 . >
=L . 06 ' @6Y = | 06 H v b #7 >0S = | 06
la dtermination du montant exacte de la dpense 56( O %( P (;( !
[ ; [< B0 B + |0 `#8 ^ 8 ,< + ` < e! # 9 }E
la dchance quadriennale 8F b( 0 ` f +8 `F ,3 F e

20
 lordonnancement de la dpense 7?@ '& > % & '& +#
h ,3 9 F b ;E 9 C q 1%[@: ;E l F [U 8F b l F 4 $%
f > C e ,3 ,3 F 4 ^9e# F 0I N . ,3 F 4 H 90
lordonnance de paiement ,3 F 4 ' F b e U l F 3h l F
mandat de paiement ,3 B0F b 3; l F
$ 0 9 $3 +I h $. ,3 F 4 > 0 98 T :%M0 = ! + o I . [ %
0e > F $E>?#
Mr?0 `3 ' W $ C ] [0B 6 +U M F ' %M0 ,3 ,3 F 4 $%
0= +9Z0 [F ) 9
9 [3i p7 ` 0
O > h O( h
>? O'c # NY `UN
6 +U *
T( i < ' #h >? 2 j
* ' # ,3 = B e e0 M< E| l ! b<'4 F ! *
@ 8 TZ Y
z C < Oo6#
` 0 \ $ + O( @ 8 i < 9 = >? F 0 ,3 98 $ d
9 = >? ,3([: ;E T :Y = ! * l F 4 9 qF
( . $ I ;E 9 = >? E >?0F 0 ' (Y . T :% / T :Y E c0
O 3 0 = (908
$ ` 9| ,3 F ` e ' %1% : ! $ ( @ 3( M0 = >? + 2 4 F : #[ %
_ 9 _ q l F + _F H > ) ?# ?8 D t1% 6
1% K '%M03 < NL e? " 6'4 . Se?F >0 M0 e F' . ,3 F 4 $ I
9 ?
. 90 ,3 F 4 ) P . ( <O 8 [ l F $ d
8 j = (908 ?e )L/ O' q ,3 F z - Y m g0 $ C ] t% z
?e )L/ l F l #i *

21
 '0 E F [ & h ?e o9e ( b @0?#,3 F 4 98 $
! }E . h ?e 1% 9 }E E >?#H:5 v b 0 - $% >? ,3 F 4 +Iy
>? ,3(b 8 = NY ' (% N B0F l F b

le paiement &%" $ !
,3 98 O 98 ^ 8 q ; 0* 9 = >? E >?0 Oo/4
9 C q vb 7
< = .& A
+ i < $ I#[L/ + ;E _ ?U . ( ? ,j k ^ 8 ,3 98 " #+Iy
@ #8 ^ 8 ,< + b 0
( a /4 < % _ 0 98 ,3 +9Z0
l F ,F #o E >?0 eF 8 c0 9 C q $ & " < <% "
D t ,3 F 4 8 6 ^ 8 F < F 9 C q b <. H9 H 90 h [?8 H 0e %
. H 90# ?8 O 8 + |0 F ,3 9 F [ <H < 9 C q b & [0 5e ,3( <
>? > # 98 8 6
9 T :Y mL = (908 3 #
o H <+ j' ( : b 8 H:4 ' +U ` b 8
,3 U FY ,F + |0
9v ) 9 = 9r?0 _ . @ 8 s ? = o60
;E +U $ + |0 ,3 F [ < H < 9 C q $ & "; 4 "
;( H98 ,3 F 9 C q b D t F ,3 F 4 . ' |E [ T>0
(;( '&Q
. H 90# f O F 9 >? ; e $ 9 C B9 +Iy
,3
? = ? ` f +8 ,3

s H [? C ;E 9 C q 1% [ +U b 0 & ,3
H [9 e0F b ,3 F

22
) ?8 [ & ,3 + 0# ? = ? c0# ? = ? ` f +8 ,3
; c I? [F e 1% ?e H * [?Iy 9| h ^ 8 H B ? 1%+U b 0 H:4
9 = >? e#) P . 9 0 |4 }E c0#
J S6 , @0<L8 . i < > . + +U( ,j . $ I# ?8 ` #
+U ' > e0F b + + 9 +U ` F 9 C q b ? h

; B< = C42
q S 1% O( )L/ + 9 C q v b = >? = 9 q H ge0 $%
" ? . O : 0 @3 9 = >? e? 3 h classes l ? e#^ 8 ; 0W ;E
( = 9 e? F HIR E/#7 q f S + , 0
s J S0 = F e! e? F
$ ^ 8 J ?# 7 O 8 )L/ + = >?F q = 9 H ge# M0
e! . J [F >Y ( (m dbit + @: + (( OE>? 9 >? e
;' V e! h U V D ?F a 0> ;' V e! h I?F D e0 . H9 0e z
( $ I 98 4 q H ge0 $ ^ 8 J ? ;E w ( 3 Dt ; c
9| = 9 . q S H 3 < h + / +U( _ F e ) 9 0 F
e! ) 9 0 F b o e0 = > + > e0F U ? _ b < ?8 o e0 = >
. e0 98 [L/ + i p ;E z e! [F >? 9 F ? [ : )L/ + D t
9 >?F ?U($ I ;E = F e! " ?
;' V e! ` f +8 w( X a Y " #KF / O' #3 e# )
9| 9 H ge0F ? / _ b h; c

D C D C

>?F o e0 = > ,- H ge#M0

23
$ ?8 H9W ;E e! ) 9 0 M0 9 @g0 = >? e? F @g0 = >
M0 ?U( $ I ;E cf = F e! ) 9 0 [F + $ I ;E @g0 = >
9| H ge0
D 911 C D 5x x C

X X

HIR E/#7 = F e! b S0 M0 s J S0 = F e J 93
) 9 0 M0 z 0 F o e0 @9B0# U > 9 + = > J 93
U V D ?F a ;' V I? e! ) 9 0 [F h o e0 s e!
= > $ ?8 H9W ;E e! . >? i <5 E >?0 M0 _ a 0e ^ 8
9 + F 0 U>

24
25
 9; E 8 'F& D +
^ 8 F < #E >?0 h ' <Y h ( 8Y 3 O' F 0 Oo/4
Uk 9| E >?0
' h [: 0 h J B> h r L . H 90#= 3( O 8 F <
9 ) 4 o e# 9UL < 8 6 + |0 M0 [L/ + R H| b @ @> F <
E >?0 e l f +
z 'c e 'c @ = 'c O 8 K F < $ d
m G + Oo/4 }E ,? E >?0 e l f + $ c O('%b 0 a . ` < 0 e 'c

= ( Y H * h = (908 " m G L
, ^6 90# F @ #$ 9j C ] z 0 F F N +8 O' 8 $3 [ 8
)L/ + D t C R O('%+8 c ;E $ c O('%
v J / = (908 m g0 = >? E >?#$ + |0
= ( ~ > H B0 + |0
,?p F < $3 [ 8 > K9 0 @ ^ 8 F < C 0# (' O' $% 'c
= ( Y $ W = >? $ E>? + < )L/ + 9 ) 4 )90 T E0 l Y
= > $

F < 2 NLN_ F $ +Iy

a . r? )L/ + D t 9 ) o e# l #H| ^ 8 ' p 7 F F <'
) > ' e = R0 s ? = 9 F
D t @ #l C e s ? " I0F M e o e0 + |0 F D t T(4 F <'
o e0 +8 - ? T /4 l R0| <D t o e0 F 0 = e = F ]Y _ F ' F
9 ) o e#+e ` * H 0e . @ (>0
= < 0 F 1%;(5# F 0 (' ) 9 0 ? 8 6 # ^ 8 0# ( 0< F <'
Pc l

(1)
f ^ 8O' (~ ?f ' F @ 7 9 q . `<0 ) 6 F t0 4 = j
? ( 0<
26
 ' mC e be< O 8 1% F < Me #+Iy
@?9j H/ 7 s S64 ^ 8 F < =L ^ 8 F < 2j & +
l F + ^8 F< _ 9 _ q ^8 F<
= >? ^ 8 F < = ( Y ^8 F<
F < + _8 d + & +
< F <'
F F <'
$ I#$ % F < $ d F < '9 e & +
' (% F <'
UZ< F <'
F <'

F< 9 = >? E >?# ^ 8 F e F < F < 1% ?0 '( Me # ) B?

L

27
 "4 * !/ " " %&
[N H < >Y . = m g0 T /4 ,? l v $ I#7 E >?0 98 H <M0#7 F < $%
@8 < H <' /4 ;(>0 F < 98 MI* O 8 + 8 9P ` f +8 D t
_ 9e<1% 9 = >? E >?#^ 8 F e F < Me $ +Iy
z C < @ ' y7 F < g?3
9 C q @ ' y7 F <

!' ( ) )
\ $ . O' |E bI 4 ^ 8 90#i | = > E >?#^ 8 F < $%
= 9 E >?#,Z ^ 8 J ?# O( $ d & h 9 qF ` 0
O @: < ;' (Y ,F = t 9 = e 5 q P B = ;' 0
9v ) 9 Mr?0 , R0 C : K S =e 5
MIW h z C < l f + $ I# 9 = >? E >?#^ 8 F e F < $%
b 0 = >? ^ 8 F e F < F ` 0 c93 . '5 \ ;E >?0 b F < }E
b . @ 8 s ? b@ D EF m z C < v b 7 F < / ^ 8 ;E v
L _ F 0 ) 9 4 $ +9Z0 F 0| . '5 \ ;E >?0
9 = >? E >?#^ 8 F < . I z C < 9 ^ 8 ;E F >I O' (~
F 0 9 = >? E >?# ^ 8 F e F < $3 \ b Ce
' p F 0 = ' (Y = e 5 ,- l f + v b 0 = >? ^ 8 ` #a /4 =
$ 8e $ $ < D t. M 8e $ $ < l f +

G H F&
^ 8 M@f R $ ' y + E _ > _F + m l f + _ J S6 z C <
0 C # MK+ E 9 a 0e
( #' [ " 9 ; | 0>
a 0e ^ 8 ) E . Oc/ = ? 9 ,090 K( # #' [ " 9 e U' 0>
O' m X
F " I z C < $%

28
= 9r?0 _ v b 0 = >? F a < z C < b & * 4 $ L " % &4 M
i* 8j 9 = >? l = ' t F 0 = 0 < D t v ) 9
l F + l f+ b 0 B E/4 ^ 8 z C < @e 9| l F l #

vb0 >? l [ #a < ` f +8 9 &) &4: " % &4M
F = 9r?0 ` 0F 0 C V F F < |0 K-4 R !
F z C < b F < F 0 z C < 9 4 b@ 1% 3j%
0 ) 984 . O' m = < 0 F >I X l F , `e? M e
R<? ( 8F
= >? F b 0 ^ 8 Oo60 ?
9e#7 mL ,9V = 0< 0F b & h 9 oZB0 ) 984 . M e
b ) 9 ) 3 b' o e0F
l F + l f+ 9 = > E >?#_ e* l v T'T 8%
= t 9 = e 5 = u@ [: 0 P O' (Y P a 0e ^ 8 m H p
;' (Y ,F
m [ 0 ; ?e B0
l F z ' R0e 9@ " I

G H F& I 59 (J 'F& K&LM #

= >? F e F < F ` 0 c93 . '5 \ ;E >?0 b bI 1%2 : F
_ + ' ^ 8 b #z C < @ ' y7 F < $ d h v b 0
v b 0 = >? ^ 8 F e F < M
= >? F b 0 M
- K$ * / " " %& M
. ge >? F = 0 H| $ & h R + 8 9 3 z C < v b
b 0 ) 4 + ) ; . +Iy L3 [ 8 z C < 9 e Oo60 ,Z $ C ]
b + ( [8 i E h z C < 9 e Oo6# ( : $ ( ? >?F

\ $ + O(
29
 >? F 0 ?9Z0 = ' H| ,Z & v b 0 = >? ^ 8 F < F ` 0 \ ;E >?0
. = ' }E H 90# z C < Oo60 @ 8 ,< 0 H < e
= :' . < 0 T?0 F M ' : " 9 ?@ O ! F 0 i 0 h _ 0 = ' <
? H| ` ?8 #7 ) V
?e T?N #7 4 ) V h ?e F . #7 4 4) V
@g0 o e0 = >?F b 0
z C < Oo60 ,Z 9|
9 > 8 a 0 ?8 I6 O' #3 C f ?eF M8 b 0 H|
= (908 H * !Y = (908 >#h = 8Y F 0 ' m = ' H|
Uk o# >F 0 = >? 1% 3j % B " I0 " ' 0F 0 = 0 H|

'F& ;8 - 8 59 J &0
$3 v b 0 = >? ^ 8 F e F < F ` 0 \ ;E >?0 b + 0 O( C e
?8 O 8 ^ 8 b # >? F b 0 ^ 8 F e F <
>? F b 0 98 E>? ;E l F $ | t% + |0 M0 ? l F >
OE>? uKF 1% 2 : F l F 3 M0 9 }Ev b <L 5
[0> l F C M _ F ;E b 0 < F H> . ( : TZ Y 9
( * b 0 < F = I6 $ & v ) 9 = 9r?0 _ b0 < 0 F
b + ? O( 1% (?0 D t @3O' |E = F ` 0 93D t m + ' F
v b 0 = >? ^ 8 F e F < F ` 0 \ ;E >?0
la nomenclature budgtaire 1%2 : F C ? = (908 3 #
, m # @3M0 7 ( 8%M0 ? H| F F ?8 [ & h 2 F
. ES0# h 9 l f + @ 8 ( ( F4 C e = (908
m 2 m _ F 0R ;' m ' <HI6

^8 Fe F< F ` 0 c93 . '5 \ ;E >?0 b + h h (

v b 0 = >?
30
Dt . 1%2 : >I 9 F = (908 ( : 3 [ 8
H ge# b 0 < F . M0 & 98 HIF s z - Y , >? F b 0 '
L 9 e U ,: $ I ;E 0
a + |0 + 8e z C < z C< b ? >? J S0
O( >? f F
>0S = NY `UN . >B `UN H 90# B `UN . ? ? b0 F
_ #' 3 ) H ^ 8 |E h z C < 9 @ b0 < F, l F @3 7
> 8 h Uk O' #3h I6 O' #3h "
@0F a + |0 b 0 N . O' |E < 9 }E . z C < b
O' (Y S0e + b S0e / >?F b 0 ` # t%L 93h B `UN . O' |E 9
E F + |0 F z C < b w( F ; @R C # * - O | o
b 0 < F . ( q 9
/ D t^ 8 _ = 9r?0 i t% . D t e T' = o60 ( :
. 9 = > ?g e Oo60 E >?#C 0 7 9 = > F 4 ` # t%
> E >?#+Iy Oo60 ( : b 8
@? |0 F D t |E F e ? " 0S ' F $ I Oo60 ? b 8 ? $3[ 8
a / F O

G H F& ' 2 I5 2 E 8 'F& N"2

_ 0g 0? a %1%H $ z C < 9 +Iy F < 9F b F
9v ) 9 = 9r?0 _ 9 F
= 9r?0 _ F b8
v b 0 = >? ^ 8 F e F < F ` 0 \ ;E >?0 b + O( 1%O( FDt
+ 0 O( . O' |E ( 9 F $ I#$ % v b 0 = >? ^ 8 F < $ ^ 8 J ?#&
F o $ I# b >
< F ^ 8 Oo60 ,j F z C < b ! }E . S &G " K $ L " T4 / "
' y$ l F +Iy ! }E . >? L ^ 8 L (c0#7 # NY `UN ^ 8 b 0
,3 98 T :Y 9 C B9 ,3 ,3 F 4

31
 F o = 9 e? 3 h j 0 3 $ I ? " T K( " <= "
b
! C e U@? i <5 3 8 j 9 $ I# 9v ) 9 = 9r?0 _
' <` f +8 [0 5e i * passer outre j 0 F bl F +Iy U@? 3 .
s ? + ,: 1% 3j%h ' Z = r L ,- ^ 8 3 O |E ; 0* $ C ] h H
O g? 9 F 0
Oo60 ? b 8 . e0 4 H| ) O O . l F M $ C]
le rejet provisoire i <5 3
0 = ! . $ I i <5 3 $%
B 0 F < > S R >?F b 0 0<
F # NY `UN J
# NY `UN . = a %$ e
v b 0 = >? ^ 8 e F < ` #) :` #1%;(5 i <5 3 $%
rejet definitif U@? 3
0 = ! . U@? 3 $ I
) > ' e = 9r?0 _ b 0 F 0< `F #b 8
C ? mL = (908 3 #b 8
3 O |E ^ 8 O( : = r L9 l F b 0 b 8
passer outre j 0
3 . T :Y Ev b $ +Iy l F $3 \ ;E >?0 b + O( C e
z C< 5e ,3 # ! }E . h >? F b 0 98 ^ 8 Oo60 ,j z C < 9 U@?
l F 5e b #
m M $ [ 8 C ] H ' <` f +8 j 0 F l F b
0 j 0 F b +Iy
9 F b [ 5#7 > Fl F ,0pb 8
C ? = (908 3 #b 8
9v ) 9 Mr?0 $ . @ 8 s ? e T' = o60
b 0 F 0 # NY `UN
o # = (908 m g0F T b 0L o J S0

32
2 : , $ e! . E/4 Oo60F [ 8 o60 z C < 1%[: j 0 [: - ;E b 0 $%
j 0 M<' ' #1%
bL8~ m 1%b 0 " + Se H B0F z C < b
j 0 " + Se ^ 8 F < . S0 = e 5 H B0# F e = ! H| .

* 4$ L "> 4 M
. ge = (908 + E>? b 0 * 1%l = 0 D e $%
r! H| . 0
@g0 o e0 ) P . $ I#z C < @Ie b 7 b 0 $%
Hge#o e0 = >?F 0 b 0 q e? F
( F4 C e j > 0> = (908
dtachement des crdits = (908 F'
transfert et virement des crdits = (908 H H *
_ l F+ ?9 = (908 >#
OE>? = 0
0 O '4
Hge# @g0 = >?F ` 0 b 0 J 93
O H| . z 00 @9 #O(8% c J /'
c J /' >#
0 O '4
G H F& 34 + #
2 Ce 5e " 0 h F < b@ ' T?N [?8 '( l #H| +8 ) 5e z C < $%
@? 3' Oo60 ? [?8 '( '
Oo60 ? .\
= >? E >?0F 0 = T :Y l F +Iy Oo60 ? z C < b < .
+ O( [ 8 i E @B? b Oo6# +8 ) 5e z C < $3 [ 8 h 9
7 9 X " 0A o +e +8 ) 5e z C < $ ^ 8 J ?#7 \ ;E >?0 b
@ Z 7 = o60 H| +8 [0 i *

33
C < } % @j > 7 = 0/ ( . D t 8e z C < 1% 5e 0p $ +Iy
; >3 ' 0F 9 b +8 '( ' Ce e F < ' f%. z
8e z C < H/ # = L +9Z0
C< [ ^8 J ? ' . '5 q F< '9 ` 0 $ $ d
0 = ! . [0 e z C < ) 9 0 . " e 0
P HI6 ^ 8 Oo6#T 8%
'c ) C $ F Oo6#T 8% 3'
[ @ T( . l F H #[6 + " < t
j 0 .\
`#8 ^ 8 5e ^ # Oo60 ? ^ 8 ? }' ( 0 z C< 5e ,3 # ! }E .
} l F

)
'F& ;8 - 8 59 J &0
>? [ < H < 9 C q $ ^ 8 J ?# 9 qF ` 0 \ $ + O( $%
+ |0 $ [ 8 C ]
9v ) 9 = 9r?0 _ >Y 98 F
[U + l F B + |0
= (908 3 #
la dchance quadriennale 8F b( 0 F + TZ b8
opposition ,3 j' (: b8
< @ 8s ? = o60 ( : + |0
le service fait md%+ |0
# `UN H| 1%O( )L/ + D t 9v ) 9 = 9r?0 _ >Y 98 F \
o# > F 4 ` # t% / @? ` B0 ,3 F 4 98 'c#7
,< #+ |0 F 9 C q b ? }EK e? F [U l F B + |0 \
[? #b ' <+ Se ^ 8 (908 F [UZ %wt 1%O( F [ 90 l F

34
( : + |0 F b ,3( 98 F b H < 9 C q $ & = (908 3 # \
F4 C e = (908 J @3- 7 1%O( F 9 E >?0 3I = (908
= (908 J b E| (
la dchance quadriennale 8F b( 0 F + TZ b 8 \
+ ,3 # Uk e#= ? ,F' } < H: . [ 3 # 7 `#8 ^ 8 < $ $ &

0 = ! . $ I $ +Iy +U ` $ %h 9 uK l f
le fait de l administration O' (Y H 3
[ C f + +U ,? 'c `U8 ( :
<H M@ $ I t% U?: ? M@ 8 b Iq s S64 + : F 4 ` # t%
+U ` i ;E UZ ' ' 1% UZ< @: b + .
opposition ,3 j' ( : b 8 \
T ? $ I $ +Iy[#t . }G `! C +U $ I $ 4 F . [ &
$ 9Z = u ? 9 = ' (Y h C U Z X >0S X l f+
+ / _ ? _ s S64 l f + 890:
0 ,3 F b +U `#8 ^ 8 ,< + 2 0<F 9 C q b ?
l f+ 8j F e Oo60 F 4 ` 0 < @ 8 s ? = o60 ( : + |0 \
9 = > ?V z C <
le service fait md%+ |0 \
# NY `UN 1%O( F D t T( + ` B0 F %,3 9 F b 9 C q $%
O g? F > # O' 8 ^ 8 > 0 N ; 0* & > 0 98

O 9; H < = 'F1 C 2 #
_0 b ? $ I
9 C q $3 9v ) 9 = 9r?0 _ F >? F b 0 " $ | t% 1 4 !
z 0 F ,3 ,3 . [ %' R e0F D t ,3 98 + Oo/4 bpF b
i @0 < 9 >? E >?0F H $ I#

(1)
_ ; Z $ F` 0 : . '5 \ $ + O(
35
,3 98 T :% 3 F 9 C q b ! }E . h b 0 " F b8 !

4 |t , v b 0 >? 3' ' F l F bL8F b & v b 0 >? F
D E O'c = r L
+ T :Y ES0 b 0 " ) < 9 C q 3' .l F $ d
9 C q 1%" ? ,3 3' ' < . O' |E = > S T /4 B 0F b
,3 9 F b ;E
1%l F g 3 ' <. O' |E = > S T /4 }E B # I %b 8 .
l F 0F D t 9 qF ` 0 $ . [ 8 s ? la rquisition oSe0
I [0 5e i * 3 ' <+8 )m?0 J 9 C B9 f
1%T g l F @3 +Iy 7 = ! 9 qF ` 0 \ $ ( <
. 90 9 C q oSe# 98
C ? = (908 3 #b 8
? . ) 4 3 #b 8
md%= N%b
: = o60

/ ";( " %& H <=

9 R0> q P + H| [ ' y F < + 2 ? E
* + )

(1)
\ 9 q $ <+ O(
36
i & ' 0 (` f +8 R %- 7 ' 0 = e 5 M + q P c0
9 <Y = 89V ) 4 F < F " I h q P 5 ^ 8 [? O(
9 `3
= 89V ) F 0 F< e 5 [ ^ 8 q P " #+Iy [ 8
= 9 F [ <)L/ + 9 `3 q
8j 9 ) 4 ( HU (' 9 9 = uK ) 9 0 6 . ` < 0
Q@3 #i *
Q 9 = uK v b #7 o e0 98 M #
Q9v ) 9 = 9r?0 _ = uK }E H <+ OE>? = 9 F + |0
' . '5 \ $ ' F ? % 3 q P #M0
f = t 98 HIF F < ' 9 UZ< ' (%= 0/ g9 ^ 8 ;E
9 ) 4F 0
^ 8 F < T?0 F q P H/ # ) P + J < ;E \ $ ' - ?
= 0/ + 8? ;' g0 ,F = t 9 = e 5 ( 0< 9 =e 5
g9 UZ
^ 8 ;E q g ` 0 c9e ( . '5 \ 4 ' - ?
7 F < e? F ) > ;' e 4 J ? 4 E c0 h F < $ . P
7 F < 98 +8 #0 U0? }o [9r?# f [# L ( W & q P @ 'y
(1) v b
b@ ' . # L 0 F ,090 ;E 1% | UZ ' (Y = 0/ H 90#
h q g ` 0 \ 4 9 $ } K7 = 0/
. = L H 90#
8 M [3 #i * 8 j HU ) 4 (' 9 9 = uK ) 9 0 +e F <'
Q o e#
Q o e#) P . l F+ _ 9 _ q =Fe :

q g ` 0 \ 4 + 1 4 O( (1)
37
H| 9 `3 9 <Y = 89V ?9 +
= 8e ) 9 0 <
U : [6 b ' = 9j = 8%HI6 . ?9
q P F< j /a / u
Q @? >0e +I 9@
Z M8( H: + 9 = 8c0 1%g # 7 = uK @ 9G 7 (' ) 9 0 <
Qf + Z0 =L ? 3 9 890: eY
Q; B0 2Lf )L/ + h 0 F Ug3 > F $ I _ 8 . F < '
Q 9 F 0_ @90 , ' R F ` 0 93 ' R0 f = tT' #
Q[ 0/ ' f%. H/ #7 ?f 4 = t= > F '(
q P = * ) 6 +8 - ? e U = 9 0 = ? +9Z0 ; ? # ( 8%
' @9V U [y #

OE>? F < h _ 9 _ q ^ 8 ' 9 F < _ 9e<1% v b 7 F < Me #+Iy

l F + ^8
7: 9; : < = '4. L & >O 9; H < = P Q E 8 'F&
)L/ + UZ ) . v b 7 4 > _ 9 _ q j < q P c0
9 C B9 SR 5e b F MI!
F 9 = >? E >?#J 93 _ 9 _ q = F e : b q P$ &
+ ) % T / ( : b F = 9 B + |0 ` f +8 o e0 e ,3 9 M@U :%
s ? MK98 F + |0 E| h, F e! = 9 1%O( F _ 9 _ q l f
9v ) 9 = 9r?0
? ' b & 0S 3 U' l f + _ ' ` f +8 = F e! : 98 M0#
)L/ + @3` < 0 >? E >?0F 0 # `UN = F e!
M @ 0 C : = IR 1%O( F v ) 9 8 o e0 e F + |0
Q 0S e - / hM< hb 0 F 9U B h ?e h 9 ' #hC q
Qo e0 e . ge , F e! = 9 + |0
Q;' (Y e! . O(' D #, o e0 e . ge G F
? ) Om 6 M # = 9 B + |0

(1)
Henry-michel Crucis : finances publiques dition Montchretien 2003.
38
=' :( = ' + _ 8 ? a % t q +Iy ' H98 + <L
q P
b _ 9 _ q l f + I# = > S9 q P l R0| . U %C &
= c0 0 o/4 EK > #% < C q 1%[: 0<5 ' <t F 4 F.
C F [ :#+Iy ;E i <5 ' # ' #+ + @6 H: . D t Z F 0 ' Z
(1)
C q l f+ H
b j 9 C q = c0F ` 0 l f + ( q H:4 TZ F H 8- &
,- ,: ' = 0< ^ 8 2Lf F ` f +8 Uk 9I ' F q P
C q l f + = # NY = oe>0
! C e _ I6 U@? ' E/
O 6 5e + 9 C q T F%M0 o e0 . > A ( : b 8 + |0 .
,j M0 < o > l . h ? . O: 0 . J (: .
b # ? ;E >?0 ,F e0I ' <` f +8 mise en dbit + ,j . 9 C q
[ + ,< J ? g #^ 8 c] 9 C B9 SR 5e
SR
O( ` f +8 O O [# N% . % [0 5e + 9 C q T>8% M0
m + T>8%^ 8 [ . h(2)[0 i * _ 8 j $ 84 TL| ^ 8 5e F
9 ? S HF o/4 E ( e $ 6
. O : 0 M . J ? l R0| . 3b # 9 C q 5e $3 O' 6~
o e0 = F e 2 F _ 9 _ q b < b 8 . Z b #$ +Iy HF 9 ?
[3 C e0 o/#H| ^ 8 = >F P b & hO( q ) : . # NY `UN
9 C q

(1)
(2)
39
. Z F <' F < + _ 8 _ F ? % & '& ) P Q E 8 'F& #
^ 8 $ 9U l F $ v b 7 o e0 = 98 ^ 8 F < h = >? = 98 E >?#
9 X
g ` 0 \ 4 + O( C e * ! D4 H 6 S 1<L " %
) 4 o e#) P . Z 8 < b 0 + |0 s 0/ . H/ h q
* = 8L0 + 9 ) 4 <D t 9 = >? @?F + 7 9
b 0 b 8 C eF % = m g0 l R0| . 5e M@ 8 b # 7 s S64
HU 9 ) 4 o e# = 98 E >?0F 0 9r?0 R0 8 j
+ O( . = > S }E |t d h 9 ? F ' j !%1%;(5#7 0
. H 90# 9 = >? F @9r . ` 0#7 \ 4
Q= ( Y = >? E >?0F 0 9r?0 R0 bI 4 /
Q @: + i B? 7 o l 4 @B?p7 = 8e = (908 ) 9 0
Q F < )P . 8 / e > 3 #$ (= >? F b 0
Q F = / 0 m G = (908 3 #$ (= >? F b 0
4 J S0 o # = (908 . m G %T>/%H: + < o > F > M /
Q= 0L
9 >? 9@ l KO F = >? = 98 E >?#
= o60 F< =u l f + W H< = o60 5 o 3
Q R w' / ?9
>0 h( V =Lg = F e! D e 9r?0 bI 4 b 0 b 8
QOE>? = >? F # `UN F
Q 9 L 4 HU M ) > o e0
g0 = Z # = ,3 F 9 = uK 9 <Y 8- b %. C e0
Q UZ bI UV I E >?0 b 8
<o ^ 8 = >? ,3 F _ 9 _ q j T :~ >e 0 ) 9 0
Q 9r?#
= > $ < @ 8 J ? 7 ( E >?# b FF 0 8 M0# 7 o e0 ) 98
9

40
)L/ + D t 9 = >? F ` 0# Z < = 9 Mr $ L + [ 8
E >?#) P . _ 5e +8 '( ) Y 1% @N . o I H 2 :'%+Iy7 8 ?0 = > S
LN_ F h @N q l r > S :'( C e 5e ? " 0 h 9 = >?
=
& h q g ` 0 \ 4+ O( . D t |t d I 5e b <
b< 98 u . O' (Y F MU< H $ 8 ) 5e H| < b q P$
J 93 @ G [# 0 ,9 b b 8 9r?0 R0 s ? > A I#' F
O'c o ? = m 0 + m 0 C e| ?F D t = 98 E >?#
) e ^ 8 o B SR [0B %
)g 0 ( : ) 5e = N% . $I 5e + UV T>8Y
T>8Y M0 ? h > S 2 j 7 ? >? E >?#T?N ? 4 O' Z
@? " >S0 3M0 HF 5e + I
& h q g ` 0 \ 4+ O( [ 8 i E 5e + T>8Y
` 0 q P 1% 0| [: 0F 9e ) 5e b < . 9 +8 ) 5e ^>
9e U 5e b # ? [U>8F
b ;E q P ;' R0e _ F + _ ' l f + M0# Z F <' $3 O' 6~
Z 3 1%" [: # M0 > S l R0| . h , ` B0 " 'F
> S . i g9 F 0

P b <)L/ + D t l F + + oe F ' F` 0# & " <" %

h 9 = ' (Y a 0 (' ) 9 0 6 = >| f + ` B0 F q
> 8g? ^ 8 b # 9 ) 4 o e# fi | t% + |0 /
B HI | b@ 1%O( )L/ + D t ( 0<

+9Z# F (' J ) 9 0 . MIB0 1% F < }E )L/ + l @ q P $3[ 8

0 '( )L/ + 9 = >? E >?# L 8 |

41
X o e# ( ( 3_ eB0 = 0< = # 0F b F<98 k .
9
. o e0 ^ 8 F < OZ<H98 H 90
e 5 Mr?#M #
R (' M #
/ F < br M #
: 0Y w 0Y M #
j H * 8
e 59 e? F @0( ( = ' 90 M #
0 HU M #

IGF ,! )
F <' u c0#7 9 R0> J B3 F < ,j / l F $ [F b ;E o e0 $%
9 <Y = 89V X + H| 9 R0> F < ,Z h O' m j/
;' g0 8? ,F = t 9 = e 5 E| 9 q br? j = uK " 0A
9 L> = 0
. H 90#7 [#( . \ ;E >?0 b )L/ + L *- <
Q q z o e0 ^ 8 F <
98 = ' (%, $ 0 I %, ?0 h ( 0< = t= c = '
Qa /

(1)
9 R0> F ` 0 ;E >?0 b + O(
42
 uK 9 = e + C F2> 8 < h z - % R? z ;( 0< M 0
Q ?
Qo e0 3M 0 ( 0< H B0 = '
:' / a 0e ^ 8 o e0 F 0 $ I $ . ' = '
LI6 $ I _ 8 . @0: `UN J B3)L/ + F < M0# 9 = >? E >?0 e? F
9Z
`UN #3 B ( : + |0 F 9 R0>9 $ F 0 $ R0> b & HIR
`UN + o o# > h C = ? h ( V =Lg h;' (Y e! h . 90 q
) > ' e = 9r?0 _ @0F a + |0 a /4 q
< < 0 o Ug3 > F 9 B H98 o . ` B0 F $ R0> b ? $ 9Z
+ Mv f ? " U (#. X }E ^ 8 + e l f + V b 8 ) %; l R0|
@3 ` * <O' (~ 0 M ) 4 + |0 ? J B>F $ R0> b <)L/
+9Z0 Z * M0 >0S = NY `UN . ` < 0 1% 3j%h q =L ge0 , @0'
9 C q _ R0> + H| [UZ F b ge = > S = r L H|
D t ` * F ) 'F M@ L8Y F < j uK z 5e , 890: $ R0> Dt F
l F + 1% F < 98 H 0?#D t F h F < 98 H @e0 uK o Mr?# 3 l v
v 0 # `UN ge = 9 _ F `F 0 + |0

43
44
 c e? F h) F = 9 ' 90 = 98 = 9 + _ 9e< @g0 +9Z0#
O( q a 0 ' 90 F ' f%. l f + OE>? c 8 9P +9Z0# 9 @g0
z 0 C #0 `3 $ c ) V . |E# k d h I! @ Z#7 O( q l 4 8 9 3
h ' (Y ( 0< 8 H| K h : 0Y = h; L> hM: ? < h ? = 8?
a / = ' 90 h 9?0 c h+Ie h 3 890: = @g0 h+ I0 M 0
@g0 = >?F ` 0 . '5 ;E >?0 b + F O( C e
1%Me # 9 @g0 = > $3
=' HI6 . ES0#7 PSC O | 9 8 c . 90 O | 9 9 @g0 = >
" 0A M@0 i* 8j ;' (Y ,F = t 9 = e 5 M F O' m M F _ 0S T'm
S0 = ' (Y L 0 F ,090#7 = e 5
= A PSD O | o 8 c 1% ' F Me #7 O | 9 o 9 @g0 = >
PCD 9?0
" 0A H > E + ) 4 Me . ) ?0? & O | o 8 c ) ?#^ 8 ?0 '(. 0?
' F ) ?0? Me . O | o 8 c @g0 0 4 M >
o@ 0F ` 0 ?e 9? M8(2 R 9I0 c <' a 0e ^ 8 OE>? c
= e F mF J * u
" " T V4 &
= ' 90 oe#= T :%) ?0? n # = ' 90 1 9| ) ?0? &B E .
-. ! !/
1;+2<
= ' 90 F ` 0 \ ' R? (W 7 = ' 90 ^ 8 b c J /' br $%
' 90 ,j $3' fY E . S = ' 90 f B0F ` 0 \ ' R? 9
1%l @
9 X F 0 = : ! 2 6%l = ' 90 F _ F F F 9e
= ' 90 E >?# F 0 9e
' 90 ^ 8 9U ( 0< H B0 " 0S b H @e#
= 0e LN1%' 90 Me #
= 8 < e# +9Z0#& I ( 0< a 0e ^ 8 acI = f R? `3 ;E 2

45
^ 8 8 3 8 < $ F' |t d F 2 3h R =LU8 1%2 Me & 8> 2
= ' 90 a 0e
( 0<L e? F b l R? 2 3 +9Z0 " ? 0 8 O c0 ;E
f
( ,e#+9Z0 F H| ' 90 H| / f C e D t ( 1% Me & O(
|4 ^ 8
1;+2< & , F& #
1% 0 M< 0 Me ?
. O( b<' 0 + $ I0 ' l F oe M< #$% + oe M< #
h ( 1%2 : F @g0 oe 8 ( * 7 O' m a 0e ^ 8 ( : Hg
z <' oe e? F 9 qF ` 0 \ $ +

i F NM<' ^ 8 b = 9 * =' # 8 > F = 9 =' #
= 9 e? F * M<' ' <HI
e? F z + ' <h m + c ' < ( 8%C 0# k3O | o 8 c e? F
98 HI
b<' 0 +9Z0 ( F ( W h m l f + ES0 ' E N R 1&F
c /' H ge# ?eF ` 0 ) 4 M<
F ` 0 ,F & M<
' e e0 M< +9Z0 (e M<
?e <' e? F ES0 & ' ( D t^ 8 )
Q 98 H| C e ES0#= ' }E h c = ' <E >?0 = ' <t F z b & G9 1&F

* / i F N _ 9<' z ' <+9Z0
$& X l f + 8 j b<' e#+ $ I0 ( 8 i F M<
z ' <[ % ?0 ;E c ' <. O' |E b<'4 > 1 4 b<' 0e
98 HI e? F z [ Z ;E e e0 M< +9Z0# 0 b<' NL
c ' # <' z l f + OE>? e 9 J M< D t^ 8 )
m l f + ES0 M<'
9| l M<' + $ I0 z X l f + ,j M< E B0 M<
S : spcial h N :normal c F ` 0l j

46
 ? O 0> F ` 0 l j
h t H p h 0<5 e h Uk e H 90 F ` 0 M<' j
0A H p
F ` 0#b<' NLN j
O( M<' j
9 oe F / b<' 0 1% j +
c /' ? 1% j +
9 e e0 M< j

PSD !/ ! 0 +1
<( oZB0 # 9 ' 90 = 98 E >?#H <
= m 0 $ e! . E/#7 O' m X @ #7 @: #= 9 #` f +8 oZB0 03
8 ?f = 4 ( * | ( 0< O r #7 ?e
O' m 1%[: #= 0< F ? 9 = uK = ' m " 0A b #= @: 0 1% (?0
la . I ) 90| i F 7 c % O' m X [F b #;E z 4 MIB0 ^ 8 #$ +Iy
0 ? 3 #C ] z 0 F E >?0 . L L maturation
T? @ 8 b 7 '4
2 R a : i #7 ? = '
= ' U0 C e 2 R #
,3 mdY ) :
mdY f
o e0 ^ 8 9 oN#M #
H 90 f , c >I# #
<( ^8 2 R 8 M0 maturation 2 R ) 90| + |0 9 }E bp% F
c
+8 ,3 = (908 c J /' >0F e U l F b @g0 E >?#' f%.
0 `UN ` f
,3 = (908 C B ># ?) :
- Y c J /' >#
_ l F + e? F > c J /' >#

47
 c J /' ># + w S0e
; Nl
F H| l f + c J /' C B
c J /' C B + w S0e
Ce 9e ,3 = (908 c J /' ' f%. $ I E >?0 | o 8 c ,j $%
$ <. O( q 2 <H|
N R S T1U 4
= ' 90 E >?0 v b 0 l F + 9e 7 = >? ^ <4 ! +9Z0# c /' $%
I K o # h M # O(8% h H ge# ' < HI6 . c J /' ES0# h TZ 1% ) > '
M0 Q 9 M<' h oe h O( h h 8 > 2 h2 c J /' +9Z0# Q ` h" I0
$ & ( HI6 . c J /' ,j
9 $ F +9Z0#1 4 O(
9 >I#+9Z0# O(
' 90 U0 h H:4 $ H 90 f h" I0 I +9Z0# O(
0 + ? +9Z0#" I0 I $%
?K '
?K T?
9 ) 64
= @G =
H ? HU
:' = #
CB >0 + e F' ' F e U l F b c J /' ># 98 H| .
= ?e ( 0 ,F f c J /' ># ES0 z C < Oo6# F <' 1% [: # 7 c /'
pluriannuel
9 ` h c J /' o #h >0 h H ge0 F c J /' o e# 98 p
c J /' @3Me #7 HI F ' <` f +8 c J /' H ge#M0 H ge0
m l f + c ' <t M0 h 8 > = 8 C e
' f%. 7 c " I0F =L 0 ?e V c # ge c J /' $%
mdY
. ES0 ' <` f +8 9 >0F z b m +8 '( c ' <' f%. >0

48
D # %PSD O | o 8 c (> $ z +Iy h ? X 1%[: 9r?#HI6
?e )L/ mdY . L F 9e ;E . I ) 90| i F 7
8 C e o #2 j $ I#$ +Iy c ' <. O' |E = 9 $% c J /' H #
8> 2 c /' ( . 9r?0
$ I# $ C ] | o 8 cFs @g0 , ' R c $% 9 `
9
9r?0 R0 bI 4 `3 ` 2 j
H 3 . /'5 | 0R 'm 9 0 ` f +8 D EF 0 = >I R *- <
_ F $ C ] O | o 8 c e? F
O' m F c = ' <` = f R
z ( #7 = 9 ` = ' <
z 0 ` 2 : #
= 8m? kRF M0 -% > F ( md%M0 7 O 90e o @0? = 9
<
C eF #M0 $ ^ 8 -% > F ( md%- 7 O 90e @0? = 9
= 8m?
- n md%. 2 R - @ ge# @0 '(i p& i >< # @32 R - 7 = 9
@?8 S0
98 l # z l f+ >0 ' <' % kRF - 7 @32 R 7 = 9
E >?0
z l f + ge = 9 ^ 8 3` # > LY 9 3O | o 8 c e? F
` 9 F b F z " I ? h c = ' <E >?#' f%.
@ ge# ' #+ = ? F 3` 2 j $ I#$ +Iy c = ' <$ d
' <. O( : D # b0 < F . O( : = _ F `3 0 $ 9j 1
. +9Z0# F < }E
$ e! . E/4
' < HI6 . ES0#7 9 = > ?V Oo6#( : +9Z $ z C < ^ 8 C ] a / @: +
0I

49
 * ; & ";( (;W H , X ) !"Y -! & -T!V4<& H <=
o@ #2 R <' F O | o 8 c a %E >?#&B E . ) ?0?
C . h2 R ) = )4 C . ) ?0? & h = e F m F J *
F < E >?0 98 1% 0?
2 ,
U9 F' $ $ e U9 F' o L e9 =' < - % F /' <' J /
?e O | o 8 c J 93 w( ; U : ' ?(l
i F M< H9W ;E \ \ . '5 m +8 '( c ' `3 D t
[F ) 9 Mr?0 `3 c E >0F z b & \ \
;E ; L> $ ?8 H9W ;E M<' 2 F ` 0 ' E +9j ge , ' R +9j +
8 3= 8 < NLN1% 9e ; U : ' ?( ' < [ '
; U : ' ?( K J / ;E acI ; , ' R 8> 2
; U : ' ?( 0 a ; =R? 8> 2
; U : ' ?( =F 8> 2
= e F m F J * o@ # F 8 > 2 1% 90? c _ F +
. 9 }E + e U l 4 H 90#
T 4 o@ #
? F O : 0 ' F B >! ^ 8 TZ
3r? 6 _ e*
O' } ( : ^ 8 TZ F MTH } c8 ?0 4 ^ 8 TZ
BETPROGETO = ' C 0I 2 R '(^ 8 l 6 <
; =e F mF J * o@ # 2 R E >?#^ 8 l 6Y F b 2 R oe
<'
. c E E >?# 6 H 90# E >?0 6
2 R mdF 9U e 5 `#8 ^ 8 $ I E >?0 HU o3 #$% 9 0e HU
@6 F E >?0 H: ' H:4
Me #- & w( ; U : ' ?($ _ 9F 2 R >I#' # 2 R >I#
1%E >?0 C e 2 R

50
' ?( " U _ L F'F ?K = ' " 0S s '< ?K = '
w( ; U:
w( ; U : ' ?($ $ e9 ' < 9 ) 64
w( ; U : ' ?(" 0U ' < ' @6Y a / " I#

3 ( ) 2 , !
2 V 98
$ 84 + _ 8 9 = >? F
= 9 E >?# 98 . H/ |t $ ` 9|
Q 9 C q l F
[4 ; Nl F [ IF H/ 0 ;E <' z l F $3 c E E >?0 e? F
,- $3z 0 F E >?# . e U l F > ES0 E >?#( F
[4 <' z v b @ 3 F 4 h @0> #h 2 R F = >? F b 0 F = 9
i F M< c E . H9W ;E m +8 O'( c = ' ' f%. c >0F J 0S
\ \
> ES0 ;E <' ?/ _ z ' 7 ,3 = " 0S ,3 = 9 F b
l F l f + _ ? ,3 TL| 1%[# L + T : >#[?Iy ;E e U' C
= ` 0 9 3 %,3 = 98 bpF b + <' ? / _ b $ +Iy [ + 90
, R0 `3 # `UN = ,- + ` B0 |0 F <' z C < Oo6#H9* 7 ,3
9v ) 9 Mr?0
2 E 8 'F& ;8 #
F< F < _0 . F < @ 8 M0# 9 = >? + o| @g0 = > $ &
Fe F< \
hC ? @ 8 ' V =L 0 > T b 0 < F , `3 9 @g0 98 oe $%
o# >
. O( : D # b0 < F ^ 8 O( : = _ F `3 0 $ 9j 1 4 . +9Z0# F < }E
ES0#7 9 = > ?V Oo6#( : + |0 F z C < [B? b ;E $ e! . E/4 ' <
+9Z0#7 9 = > ^ 8 F < b ? +B?3z 0 F h 0I ' <HI6 .
= > ?V l f + ?p 9 = > ^ 8 Oo60 $ & 9; W 'F1
+ 0I ' <HI6 . Oo60 $ I# h 9 = > F 0 =' | c0#Oo/4 }E h 9
9r?0 R ,- T>0 + |0 F Oo60 ? M0 9 = > ?V U' l f
51
0 m G ?3C > y;E 4 R c0 ;E + |0 9 > F 0
)L/ + [? C f ? @3 eI ! . > c0# ) 64 = 9 e? F ; U : ' ?( + L
h ; U : ' ?(_ L 9 F ? ' <( q " e m g0 $32 R +8 ? 0=
= ? ) 9 0 eF4 ' 0/ C 8L0 O' (~ ) P #b 8 > + |0 + l K
9 > F = T :Y 0 g 0 C
$ 9Z D t 890: ( 0< 2 R a : + |0 9 = > ?V F <' )L/ + M0 9|
9 ) ) > H 4 )90
O 8 + |0 F b l F l f + z C < 1%b 0 < F # F G H F& 'F1
C = ? ho# > h 9I > h 9 = > ?V Oo6# /
Uk i <5 3 F z C < b Mr?0 , R0 @0F b 8 b 0L 8 6 b 8 ( : .
! Ce
|t `F e = T :Y `3 9 R0> q P + H| v b 7 F< \
9 = > E >?#^ 8 F < ) ?# ?8

52