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AeseLel! 138.0 2005 veLane! Ll doy pill pt Ib Aapdae dalall Sil jell Opi gate gee (1) (2) Bouvier )M\, Esclassan )M.-Ch( et Lassale WV.-P., op.cit. , p.510. (3) Morin )N.(, «La réforme de la comptabilité publique en France », NBB n°355, la rédaction des Notes bleues de Bercy, octobre 2008, www.performance-publique.budget.gouv.frisites/../ note_bleue_355.pdi, p.S. (4) Alventosa }J.-R., Lefas )P( et Goubault jJ.(,«La premiére certification des comptes de Etat», RFFP, n°99-Septembre 2007, p.43. (5) Bouvier )M\, Esclassan )M.-Ch( et Lassale Wv.-P., op.cit,, p. 509. 80I 5 FAD UBB 5, gap biel SIN po ge Ube ag Oba UVy Bp2ad! SLE! Taye ule Spall leg Lall pole B geyill peal LAN Sl glia gout (a leg Glee Nie NY tied Aoble Apkns Gl] JES! JE. ge eel JE Shes 2 Agall plat capil ¢ pl! ob cals Lie Gua L(coLaljUVly Syd!) (tubeell Jeph 2 3B Angel! ASL eyed I] pasall |S 3 pepe! 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BALI 1967 pg tects ill 2,09,608 pg pe pe 58 feel ge gle dela Kb! ns (2) ge Bp Slash dl pall AEA LL oh Lee peal el ple pl ia pilpall shel ja GSEq aI! a! | gts US 5 peg JRL peedy GUS SIT LEY peel Shae (3) Cotten )M/ et Trosa 1S.(, op.cit., pp.297. (4) Art. 30 de la loi organique n°2001-692 du ter aoit 2001 relatit aux lois des finances, réformant rordonnance du 2 janvier 1959 portant loi organique relative aux lois de finances, 4.0 du 2 aoit 2001, p.12480. (5) Alventosa WW.-R\, Lefas )P.( et Goubault JJ, op.cit,, p.43. 82BIO 5 AD 1018 5, gee Biel LN yp ple yall Le a B Lele Gogeaill dog dill 2 Lely Goldlly clall cpelladll 40 laps huai Eset Gakeeey Ii) Gales 2 AML Leal! oS gill (dus alg «ALM Gosia! Vag) gadis Uy cole! [a aie Gg Y AM Epdill OL Ladd el ag ie ging Z 5elSIlg SpyidIl OoSler ee Salat! AulSel 2 reall ual! 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Boll Analetl dens gle gllavol ie gy 1S! ged ulead! Sal Jet! ead 9 alae (1) Bouvier M¢, Esclassan )M.-Ch( et Lassale \J.-P\, op.cit,, p.512, (2) Adhémar )Ph, op. cit, p.148. Basel dg Ld g lge gill ged phe 20d By Loe glo paptll pani SIS] 2 gone dere igel ys (3) Linge Natl glace hy Sains Hk GLA p gla AS. SMT aa Raabe vol goSall Jed dg sl 83Gpele anal Aelall Auolelly olaaily Quotas Ailjue Auules Ql] ALoVLe Moca Abas GUIS ful Aye ge Aube ALL Cg SLad ell Gg SLAll pueda gall ytd Seay Cees Aled obs Sila] od sal eolpall yb] 2 aq ya) gL! else) Lape A gal CyySiau All cyo BDUaily -Anegenl! crlobuaally al pall AalS3 Ba yall qa pLEh) alee ISG Jalal doles tlines agi Gh 2020 pals e518 ope AMS furl Lcd Apolell ocLe Gye cealatlll gyi! Qdsug galpall jbl 2 colaal 2 eSoill Jai ye Mga) laggrally yogeall Glescll Aslan Yl scsbjbenl ABs Lad abi alin en) je] 2 lly Lgl Seeazel! pled Apolns) AIS! Apsleed! 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Gly pus Seg 245. 2 2001-2002 dnela! 2! pawl + 108 585 57 ol gl! 3 Ua Aba 52 Gp ae JS Gass Oi gs lle a (1) ely tee peall Sebel ple (Ls yy lect 66-990 3, pS pp a actly pad! 2.09.608 3; SUT le ya GSE. SUI NL pg tl a BB dll Lady delat deal GT Qa, sLasdYl he Ugs3 99 pag Hall aS LS (2) Cotten )M. et Trosa )S., op.cit., pp.297. 86BIO 5 AD 1018 5, gee Biel LN yp ple yall Le a (AS Ley Gaal Gileglee p995 ste le pS JSty BBgh once) Auolll LgeSl Lees GH! GL Ly Srbel) ee ple Gh SI Alay AB! Ge cole Saba! Spsled! foed Glau! is 2g ljlpMl SLRS) Gudkewe Sod oi AaLell Sele! Bose, Malice) Lgilagdes JS Gye cobeglel cys aia| [Sa alt Ugly pletal sl | 2 SLL all AS skal yey Sl! Garle Lge ibe Al CoLaglall AatLel auiaiS Ale Aull! Ca e 428 ld ye epi ites. yall! ot Ugululosy cpl jolene QS] aaa Yl ole! auslell Ge Lgule Guarih! BALAI aly pal abies Rael grass Wgigets gle Lady SUS | Jguogll Jol Prcalglaal! Lalisee Le cr jal! ABI ney ced LoS sLgilacil, age teebes sill gs eG ol SLL pel! allt USay Y ull Ute Sgdleg BBall SM ole dee elle! I] Gag slate Yl Alga Gf duold toleg aoliieg Bley LH God ty Sl JOE BS lady vlad cle GLa Ja! Blase shila gill Id dusles slate! Gods yglaill Sue Bully Aouafell 2a plat] unl ABa pe ety Les APL lent! Yoo Als ciLagles clac|y 2 9 AU pl 2 ARG BEEN JS gus Raplell I! colsll Uggury AShpall SEs! (Aig sol BW! Cubgal gy BIS Sule! Apesleeall plait! Ses lls gle Lenlig Bapealeedl cabilagll Jabs a3 Gama 2 Appeal aseilly Gold Guelas le ast peedg Goldy pula! doles! BS y1Yl Sueloal AuuGll Rls cued Gol Slee St Aulees SE5 Gh ces Magls? ALL cll pall Sealy Lge ALB Sy Sle as Beng 3983 oly spepenll cl gyiewe le oI. ailead 4248 slat Aula! abs AB sam poled of aibigheeg Algol QU patil Aisae Bag) Jyjuue JSAesd 2A poll Togo 1999. 31 jell dashed 3 dada, prell Sed pe Shy g tee aU) RLS La yy CMON Foy ee Ge GML TUN geal Je Bye 62013 sa oM Sa Wly SLL als ALL Geel ale 1904 jue dgball ELesbM) Aug AISI dpwld ay iN ul avodl are eeletl ace (4) 208 yo (5) Caumeil )A(, « Le contréle interne, un enjeu majeur pour la qualité des comptes de I'Etat », RFFP, n° 93- Février 2006, p.41. 85Gpele anal cabily ulady quent 2 del) Gpulell Gage sted geil! [de Gley eget Lea) gf Cog! AUIS Ged uted Jal 2 cling peal! SIS Aacl al! Gilabeall JS Semucis asi dish! Sylal LI] aBaliey Az.bs Gleglee AMIS pees tytody Aen Sll BSL 99 CaulISS Hepes a aks AMS y on gh! bobs ccabenng gland Slt op IS AAEM CLOW Jol pe AalSy Ley Lech! BISA Byles Qe ad ‘Ages gleul ge Ugly Lis ge Les y coLeetil! GSS Hyg Aes] LiIpll slacly Byles! Julosy (daa!) Ayleall GUIS aaueatt scly| pall SLRSL; Renal chenall Sts EIS! Jule usles ob QL) Gola! slat! PE os sings Welly Ledeled Gam Ge Shtatll Ge sted Gayle) gsiee le cpl Yel ayaa Apel 2 Abel! dey ball Cappal 4a cageall cles La polineg eS de Algal Solel eles AS) Qala! ee ALL 2 “Guie” Jh55 ASock Lady AUIS ued Apules JIB Y. Ua cas Dual jue Uylsda cue 3 AeLucall Ape” 2 Ai pall bbs! Geel Lally Pasoll goede ilgall Gbbas Ane sali 38a Aeulas dele Sood ale per Soll ggisall le Aregeall AUL alles pos BG gL)! Aaya! AS) po dab COIS GA) ey Glaie Cpe SLAG I! aay 3f ste 2 RBI pal Gul Sugl coplle! 2 egal yay Flats GI dupuan Jp Aheags cone) sigizesl le Agila Aa UA ABI ve Gl gles Las Gye 4 all aL casas pegaall elo) Acles LBl ye cle AcSLM! pall Sl ye ella! eal Ss Lady AB te yas Sad pasa JUS (ys Malo pers Sel seri yg patel ABI yl ode agell pall dagyds Cpe JUS ge HysLeatil ALI; ayageall SLLuol ee ABalially euudill BAG alge gle FS pills Gtgell LelSadl oon ajay Ss je da FM dL geal She gala! Ol gys dpb dled! SU ins G pies (1) 8-9. ae 1998. Ij) (2) Alventosa (J.-R.), Lefas (P.) et Goubault (J), op.cit,, p.43. (3) Bouvier Mi, Esclassan )M.-Ch, et Lassale )J.-P\, op.cit, p.511 (4) Esclassan )M.-Chi, op.cit, p.32.I 5 FAD UBB 5, gap biel SIN po ge Ube ag FY AAU gy35La 190 = 13 by pedal OSL Byaat) obuaril! Gigi VALE G2 Bayie Gales Slit! UE os Qepeal! IU ppuill gals 7 HLo! Ol Spall Say Lip Gye gall Haba) ASljall Aelady 259 pb0 Grundy dons ae Aagee cil Llib 2 fond WU) o gilt pedal! ygilal! Glee age Sal SUR So plead GN 2 Aeold Ayegenll AYLI pas Quattly ABsliall Gag 18> dege: Ob bard le Gabel dS3 blast! ABs “Aga! blue le aos Dybu> B50 -1 gall Golly sel gall Ge Aegeze oleic! AULU Gaudet! ysiladl 35 gyda 2 AULjall Bee Lge clea LaSiuy Aegan! AML ABLES Gussed Ctl Sap AUS Ge LBDUaily AGIAN) ALES 5505 CI] aul Legse «yA! IU LBS Sage Shs AML) G55 gone olae! 2 Set AN clue pall See J3S9 Linas! sLAl 5,201) Gluleal! Lael Guar SRY pe aglSlly aylsl! colts] 2 SpnS clad Jguam Ube 2 Haba Aube cnilsd ads ala! usb ASU Og313 Glue yay AML cr gd peal gL JMS ye cqecl Baad pall Qe ptll GIS Ily Bogda (ao 5B Quill gail oL2 La Basall Liye gag gas hago «pi pal Oe AMUN OSL peda sili aay GA SY Gealedly Sul! Ley Vane qhesl ot] Lad apt aula gE! see ad 7.339 10 SAU JOS cals plel| Juss 513! (be duo yo ple] 2 dg Asal lige gay tated! Laud! Lal ABs aggde JSS: gill [dus Cle Agegeall AML AeLEd les 2 Aga eualeel) allaill a pay All Jyoeild Vogeand QL (1) Vachia )J.-Phi, «L’émergence du principe de sincérité dans le droit public financier », RFFP, n°91-Septembre 2005, pp.173-199. cle ge atl pill pty gle FIM phe ISA tae jae UI GS (2) Ted peat gill pd pall gt GE gle Udy gall ShLiad waa! fuadll JL dita bee Bepebedly Heil jell peaked! aolS Lil Mia dandy deee Iho! elds ay Lele Shad aiid ue 9 ddl! seal! 87Gpele anal AMUN Cail gS egal Qsilall 2 yg LS Bsa! pogo ol pslecy Nope Gye gle Sas spud pal Ub] 2 cosel LS Algal Aaljee che Galas CAN Sle bane Aull - Ages ApoLuSl AVL cnil gd CogiLald Ay Lae Sg sS) bsLeam 69S Gh alles gl pele Line AS tall - 8bs Gl oY! AIL Ugiueo gs ALI pied Auiad> Bygio Say ddsliog © Scalylauoll dase” Abell lla a Aydaaill gil gle yy cay Bacay Alp Operas sdibe (ys gacipall Gogtewtll Gabel! caiogl sly cle Gal Gu! 82 Jena! Saale 12001 betes 25 a1 2 AW Osi sall pie! “Agde et All Glad 3 ydeiL! Coleglal! J Ge ABasall yaks” sa! gl Apel x AMUN cpilgad duu UI gylyguat sags 43) Guuleelt! Ryeaitls Led. S1jall Cyjl gill Seah SI de glad Gazyed 2S he cle AS! Ju que Ol BS ode Qeatdy blast! deve ABuell 5 ayia! sili! sAgilacol ste JobList! 2 8 ks lac 2 3s Ba pad AS yugd AB cal Live GF US Qtaeg Ace Gell gS Oly SAMU cySl gall Bly Adal Cnilyay Glas Lae Dobe Goll! Kya! Slustall 513 ye (SUL gly IAN Lally AUR doy ol AML osiLel 13-180 dy pada ogiLal 2 eledly Hab! Apolelly 2Sljall duds OW) 2 yaks nudpall gail [2 Vle ASuotl: G8 10 Bal ABI MI Ae Lage Ga yS sale ALU oni gS A Bae GLY Lye SSS AMUN Crs at? ol Ge Lgl Leu NI AML gygSLld ela) sila! SIAM) AML rl gS Abtee eds clsy “Apt SISGg 25150 epee Gales ES of Sez AN SLB silly Loslse! cL) 321 gi) CoLueall” JMS G0 (UII, (1) Damarey )S., Finances publiques, Gualino éditeur, EJA, Paris, 2006, p.501. gh Alpe JS Lana Fad pt lh pl gi GUL de Lage St LET jas (2) see Nigh pete Coy GT J il gy gt pall OLS Ge tpl Lascombe )M. et Vandendriessche )X.{,« conseil constitutionnel et cour des comptes: plaidoyer pour une coopération renforcée », in Etudes en I'honneur de Loic Philip, «Constitution et finances publiques», Economica, Paris, 2003, p.445. (3) Damarey )S.(, op.cit., p.509. 88I 5 FAD UBB 5, gap biel SIN po ge Ube ag 2 4Bacall lage de Gamat! ob aad By hbase Gees Lead Lil “Lge ee? Ayal! claliue Go) come gl all ili! alti (po 81 SLM ope MULL! 5 yall AMUN Wgsace sly Wg td Auden 3y540 uSady Baling Gygilill AdUlas 9S ol 31 SoU! Gye AUN Baal! Qgeces Gh gay oblast! dare Gar Levey Bacgpdall) gil’ Jol tcnlash Spleen) GN) apd SdLald adel! ygilall ge Ala 2 Base Vase Gauls lbhy (ABweall) Grd Hy (AS siLa (a cy0g Aaya ASIEN» A giIB 195 ontblah LalSig Les) be Lyla dually PAS gILA Rueg All al sal g0 LRU SST Gy lall gs be OS 13] Gla! Aguilas AML GdLeLall glue Gle Agsilall Brel JL JR gs obey Acleilly Alea! Guded Loin ar Y delpinly Qgilall Sled! ole SN 2 in ea ag -ogeadl JU pw! cise Glo Alaa SU oct cye LADUaily «5LjLoh! jal AL BYE Gs abs ol Ayala! Glass dyopctls Cou Sbbaad! dyellad Gg} Leslie God Gis odetaal oi 1 uel acl 2 Gag) Aglee GI! peat gpAU soc sid Slut! Ie 29 Abas ABseal) Avila! Atle! :Aslee Glee peg Jodo od Lal oll! cape 6B gy LAN! all Garey yglante Cpe cys SLAll Az Ual Cals Hy obLuodl fortes 50 Ld gil eo Sella Us Gini Bucy tll LS UI LEU galatl Seblasdl Gay ol uo, obbasl! dade GLb Aa gilall aelyail asa! Le ge Aca g!l pi yg petal aLegbell cea eiedy Lead Joel OF oes (a LLesl! Aye gulage 3 ygucy col StbLasd! Abas Ld peal! pM GSS pglas sgenill Ibe leg ily AS) aly ALL ALM DIS Lae Haye gill Liye (ple Albee! Coke Byguo 9 “Areal!” cilellaree ais GI oguasll Iigs «penipall JL all (y0 Bagg be Aue lly Malad! Aol ills om ges “Bae g cull” 1) “Adan Ine ol LM oy (1) Lascombe )M( et Vandendriessche )X., «De la nécessité de maintenir un contréle juridictionnel en systeme lolfique », RFFP n°100-Novembre 2007, p.252. (2) Barilari )A(, Les contréles financiers comptables, administratifs et juridictionnels des finances publiques, LGDy, Paris, 2003, p.161. 89Gpele anal a cle Blas Y G2 pay poulall gpl) Bb Spe aad pall ole! Q gill! UgadsLlnes daed ud Lgall Soe Sb Lol lad! Aaa igs gl SbLuo! "ogilal asa OF ses Gall MGI doy! Quen laity Aus pall Aypeetll selsue ley Upigasogs AML Lgied Aaya Sa Sly A Bavally Ayalladd! Wyatt clslum 4 23 Camel oye Miaaygiss dene 93 luclind OW Cue 948 Ais cued a8 IL gia! Gad 2 bias Gash Ga ged pdll petal Ge 47-2 acadl 2 al PA Basal Lays Legends Hpasenll Apolell Ggild (solve roe) CWS] GbLua!! Abas Liye gm 4ddll LEU! I ily Cy Agatha Sled eeecally GBI) yell eds lay pei) Gl Leet! jacbed! lice Joo U5 ob Joell Go al GV gLually SI) ASL LL) ayaa gS Lg ABaually AyeladL al jpU¥! gL. Gllaill us gag Algal LaLasT A) atom yg Aga YRS GUS Sosa Gyo Sell! Callas Uy at) ob Lud sbeeedi OSI Leyte Lads yaad oy sill Ralls Lads o(pguads Spee!) Ayub coblar sh telyd Alive Least Ayal Gad asgie cyl Ald Ge Yad A UgSLed at oh Lyd ALES (all Coltag!! Gob Lie we Algal Bylo ye GLE 4S cgay 422 ABuoll ive dae Ge gpl! Lles Bplages dy pyle Jay GOS Arley AGI A Bae of 2 Sle oyLall aaa! lbeal! a.55 3) Ug aula GF Leta one GaN G55) Cada! ge lB, Y) abla bang Yl 6M yal Sls 2 OSI Ayalall Up Aye po ghly ASHE! pple 203 pI! 09S OF WN Apuleall SLL GLE Yh! QB oblawtly obs able AML! ola 2 Ballas Aue gtoge WILa ual AUD ye EDM Agu Yl age (1) Vachia )J.-Phi(, « La cour des comptes, une nouvelle approche des comptes », RFFP n°100- novembre 2007, p.241. Ogi Ra hoe goad SLUM SUL S55. Si phe pa pill gall go 247 Leal! gas (2) eo) Pee ie eg oo SUN Le tigg SUI Gg A es Hed RE Spe SE Wale ge sggelee YN (LAI a pects GLAU! poe ktoll O gilally aU! Gul pal pptlee Yl Olaall (3) Bouvier JM‘, Esclassan )M.-Ch. et Lassale )J.-P.(, op.cit., pp.335-336. (4) Ibid., p. 511. 90I 5 FAD UBB 5, gap biel SIN po ge Ube ag BSlpall 2B aggde cle Slag gull! clia! Gb Addl! Qe Cole Uo yidny CLAN sales Cpe peti LapeS Aaatog 5] Sarge S931] BBg0 JE Oe Auslelly cle Gale gotta Lal! (ua of Aaa Gye Ld pads of Sey Ys egal! SU ABicall Las yl deal y2 ily aks ol Uy azeags Aasles BuShe ae SL Pte Apalsee CLS Gla Y! G0 HS 2 eta gale Gai All Byaadl GLa cin] Bacall ed alld Ge ae Il les ABlaeal) clés! LGLE Ge cally Auuledly Qoljull Slee 2 eplatill ¢ SL! oie alse! Ge sSLUI dogs clasl aby Aregel! gel pi Ge ABLEdlls sAgagenll Sheed ASL Lib! slag! QS] bel jaty Quidhl z bol) pais adsbabl -y aay Baie Ayaan Ale AalSe Ge Lad GlyLuod! Gle adsLeal! Joss pe tye ala! Gps Areal old JSaby Algal! collie le Waleall jaeal IU BLES os leben’ OW Gye pL US 25g vagal pple SI! Gepenll Ayal 2 GlLusd ite AsLiall Lege dai 5g A pLeel AVL! AaLzill y Ayaan! BESSy Azegeell ASU CdLeo| festive pe A Osa) Ge ttl Aad pall TAG NS g- pageall pall LoLeily Ag all daub 2 Ader GV ga5 Ge 591 gag gl LUI dope olga Glues glo] 2 AML Gleplel! ABsSye Glee 2 Shh! ile Aolall ole, bes Bests ALCL cildaal! Glas Legend ghd GaN AeLal Swlell Ge Sy uzeil! Aa pees pol Glas LS Sagal) Jals Jas AN) hal) Lei! Lely ALU 3) A ptead! LLeljatl Go geastles Apegastl lelead! jbleeg Slolss Gsi> i) Spell SYS, AIS ibs gplal gly LegSall SLL AB sLall Slagle ogi (1) Ibid., p.335. (2) Camby Ww.-P., «La LOLF et le conseil constitutionnel », RFFP, n°94-2006, p.73. (3) Bouvier )M.(, «La certification des comptes de |'Etat : expression d'une nouvelle gouvernance financiére publique », Revue juridique de l'économie publique, n°649, janvier 2008. (4) Bouvier JM‘, Esclassan )M.-Ch. et Lassale }J.-P.(, op.cit,, p.521. (5) Flizot )S, « Certification des comptes et réle des ISC», In Séminaire : « L'importance des systémes de contréle dans la réussite des réformes comptables des Etats », Septembre 2008, p.2, www.performance-publique. budget. gouv frisites/.../14_fr_flizot.pdf 9Gpele anal " Agegaa!l AU) Asli! Agel! aged lle] 2 alagato coll peas Lege ABoLioLld pulsed! ceed [puaic Adrleall 1 spdT Aagh> Gee Aegll coud 3% pale! CMeodU Lpgline Y] coms 42 alee 3c oils Agpeleal Sse) dual! pLG sso] Vf cobbles! le MsLealls Uebel Sued! BZ daSyy hLanll gle AdsLeall degs gol of A] 4pLEY joey Ryo! Alps GI] Laie ge 3S 9 ole j1 S12 AYU ALS! poles abla! Glad! *aBsLaall god AL abLuodly gti! 8 ALE 99 Ge pall Ghlae le ABsLeall Gapeuld say glbYl Ie By ote SSo) cl! AWUN sila! 13-130 68) euler! sli areal SS) Glyaeall AL ASI st Libel sligll opldel obLucl eV) jules! Sse! Auld I! degl! lal Sold 1, Glatt) Calieey yudpall Apetll Ld le “aregeall yb ge UibLus Cle ABsLeal! old! a Ayal, cole’ Gyleill Aelais : © lye Lal) Ruugll Nga! Gb Las le Grail ages GbLuaW ole Gabel! Gauaiing Colaglall Bape Cpe seul! glbl 2 C05 all daly! laeiaall ge 05 Gilly Eel ae pall bles ALES eres YER sSs Glassy Ally delet! NSS Apegeall Aesealeel! Solas Gy toeid Ags B= 2 yall chal ctl GepAll GUE Hae Bate AW ghee: Gill de lel noulatill ¢ til! Lebil sz ellac! Sky Lgidines Ugall obLuad Ac siLall Aaa! ole Gituaill dogo Aaboll Adlai! idles 3b I! Glad dogs ay AW ObLul! Ugo uly lpS yell plaka Goleta, Aaball 4 [o¥l alls Least GST ccppulalls Se pageall ILM jail AU Lady Ae Ledy sLinil Cum (0 Aegaall (1) Boutateb Es-Sehab, « Les cours des comptes maghrébines & la recherche d'une transparence financiére », REMA, n°37, 2014, p.165. (2) Alventosa W.-R«, Lefas JP. et Goubault )J., op.cit, p.41 (3) Esclassan )M.-Chi, op.cit, p.33. BDU aalSall pady tgclee Hleny rata degue y;gill Ades ll Ge 147 Lodll Lady plat le (4) pegoall 5 pga Vlg Ugal AwL delay LE WSU ple shally lait sana gt JOG Ga Le goed ad lal ple be ST ga (5) LS BUN Gy SNNy eile GAEL alll GUL pb tl lel gig sila oles Yl pid 92I 5 FAD UBB 5, gap biel SIN po ge Ube ag gl] 2 qth lye Lobel! Agull abbas Gle aslal! ails [5], Ayal 2 GU al ABU AcSal) roles JISET pe WEE tasy Ao II ASL L! DEY oll eam JS ad Yak eal gill oF pala | Aud pall age gl] 2 Leela YW) pts el 3 aaa! deg! oe ae C4 Ca! abl delat blade Aslall dege ol Spall Say i eg 7 Ghyll Be bie od OF LS Ayia ysild Gapy 99 Leold Ayla dialog lal cle Oly! SY dele slol JSdu Shoal! Glo Bola! olds Gabel ja 35 slung Anependl AIL Aalad eyed 2 desliall ltley «cailel sity +ANsLuadly Qpuleel! AaLas cos ebatisl dg ies JS ATs clas! obeLicceld le ule cys Mls Lia Cpe Lal oles! SLi G52 69 591! 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Ajeet Acled jag il elaW! deled GLAl pes tabled le : Lad!) Let! ate jy doLiust Lubes Lief! CURT Syke Gyo Sreiel! GSW ASI puLell Go BOLUeily GAN gpa epee ley gall hbase Gle Mslall Jles 2 SSL) Alay Ghyll Anse Geguats segue jug sLguadd Aud pall blood! Aare dic Spe ALB U Liles deae§ll GF All Say ABsLiall GILG go AitLine GI] Leen (oll gh aolgs Ug pee WsLeal! leans yet MoLeall sol Ls des] Lope poled GUL Aasboall AGIS.| ate 2dsbeall a8) colladaill Go 5s) Band! gs Bobalh LS yl Ls! flay aabel) SLs AB ou G2 oS Bolaall Jodo Lied Quad yAl! bball AeSee Spb Gye id Lele gi Gall ge Ayallas Ge Leila ASall cBrbs 2006 AVL Ail Go Mei! uatll juw 23d) Lil dale ns G2 ei I gle Fe Gb Lund! Aaaay ABL09 (1) «Certification des comptes de Etat », Exercice de 2009, mai 2010, Cour des comptes, France in www.ccomptes {r/tr/documents/RCE/Certification-des-comptes-2009.pdf, p.r. (2) Prat )M. et Chaigneau-Peyroux )S., op.cit, p.224. (8) Vachia WW.-Ph(, « La cour des comptes... », op.cit,, p.240. (4) Rapport sur l'exécution des lois de finances en vue du réglement du budget de l'exercice 2004, cour des comptes, 2003, pp.287-288. BBoLal! SlLall dpSoe Spal ae 2007 5 a Jy MBoLel! Geb a all Gaye (5) gelye Ubdsd pte Lil Gadgs idgill GbLe gle Chouvel (F), Finances publiques 2008, 11éme édition, Gualino éditeur, EJA, Paris, 2008, pp.202-203. 96I 5 FAD UBB 5, gap biel SIN po ge Ube ag CSHB Sgdo Oye AMLESI 355 Gyo ated I Uy atl oh lee 2 loa ones NaBoloally Saat! jum AVL oS gal eda! eas AML! ASoll lB of le adall Goa si 2a Ayplad Aas} Oey pas) GST ge ye pall 1 2 Gal peeled Y cased all coll! 259518 Cf ose goles gape A Gulu Sobbaedl 0s OW Lgule Cope a3) 2 eS cosa 98 abbas! jar’ 2 Le By9h JSE5 ABsLiall GUIS Oly 2d 7S oe Legs sAzllally Aska! qupenilld bluod! 2cSel auwil AUS 34ie Lage Scobey LeoLaN AUG ge ely 5sl Aplens Ades Glace col] Legend Bags ABsLeN Slee 2 tel pelle Gp Os Ol cepa! Gueylatl oo] poe Golialls gine onal ce gurl! els SI ail 50 dregeall obLuod! fe cle 85 SII Mga CSIS Lege ybLet! ales te tetas pulpal pepeall ce? Aazplal! o3gs AUD Cle 3ge Lyle Galea Qa AN ciljLuadl quad VANBSy Baaly aly Glibesd! Ge QU Gard Se Y al aol! Buogll Goleall pring dhe ley Asal! AJL) SUL AUS deal pe clivedll oSe Ve! Slee ABI GBsaIly SU y Qala ile 2 abl! 23h 1! BB pee cle les Y Zoleall leases Ald oye LBMai g Le LT; is SS AI pall (SU sled! BZ coleglell Shlaeg clad aaually 352)! Lait isi ole A.dilsLus Gle AsLeall ete cul Gills! AsSel aagisl! Mobil! doge Gh Gl! SLEW! jaaty Baas! gal) plat Glan! og5 QAI Rawlell SUL asl gpcageS bel (gidsllns LS] 2 dogs 685 Qh VAL RA Laas Ae! Glassy Auulell! ABsiog Aellai ilgic Ac pail! selgall go Mise Algal Auulell pulecl BZ obLanll yale ayb oye daayLall lly Aga tage 9 cll! dagen ©. glall (1) Michel Bouvier, Marie-Christine Esclassan, et Lassale )J.-P.(, op.cit., p. 519. (2) Vachia )J.-Ph.(, « La cour des comptes... », op.cit., p.240. (3) Alventosa )J.-R., Lefas )P.( et Goubault )J.(, op.cit., pp.45-46. (4) Vachia )J.-Ph(, « La cour des comptes... », op.cit., pp.241-242. (5) Bouvier Mi, « La certification des comptes de Etat. », op.cit,, p.3, (6) Sinnassamy (Ch), « Contréle ou évaluation : réalités et illusions du management public », 95Gpele anal sued plat dsLall Gales Jlrs ued ttlus opti ull ye Yua’y pls en pall peal! ¢ BU GIS ISLS 312) Byb Ge Lgies Aad) SbLasdl Apsuleedly Aolell Auoleells 255) ph Apuleel! a9 Algal Glusles U5 ago Lage Le gain ge JSS I Laing p8 Ag ll Sobel! Quebeed sb bas li Abbe! 2 Ay, velga Lady AaLall duuLel! je aBsLoall ey AML) ASeell SsLol ab ob ASU) aeSell co pro LST olbIl pleas 2 oY glatl 2 aalall alo Laplane [ple] [Say Laem pe Lolli 08 YAS) pall Apaloes «Les gusad 9 ciliuelenll *ggle ABaLiall lal Oye Sei of dubal de oSe oe eda Gf WY) Ade Quabeall gSe Y al paipall azatl eidgl By pboLel 2 Sails AURIN ABIL oLul oags ge just Lgl L Axuleell (Sos Yes BUA Chey bbs! SoS deol al ys Laid! 2 3 pocih ZLesdl sl sayy Y ylally -2SsLeatl Jas 2 545 gi Y] PaLetl SY) oka yan cyes Age (pod AS;/ oll duel Goole Gl Se cette OSL)! cop Lage GUL Sle AG Age Gey AAU Osild Aad go ble alg QU club! BBslins kta Ol Y] GSay Y cpus pall AW onal gad 3 Sagi! QGljully Lgule cogeal! Llu! Ow aiyLall AMUN Sly eget! ygilall Ub] 2 shLast! ple Wobeall pveiady ) dead pola QsiLall ell fooltl 2 Adal Ryyolell pwLall pu pall ool tgealls atlas Lis spLatl puulel! dalacll 2.9 (803 285 27 Sguaall GiB pubes Leal dteaill qalie ped LS. popes! plea Aug) pula! Azagend! AML ALB U Lied lige Ag tll delet! Spo ye ctl al Ayal aBsLol! Pyramides (En ligne), 15, 2008, mise en ligne le 07 septembre 2011, consulté le 08 septembre 2015, http://pyramides.revues.org/219, Vike jay Fae Gligins ple Golélly pla pUAMI Gy GUI age g: SLM Ge ee ¥ Lie (1) Ula oll & pte gobi gaa AUN Jollet ope ya Meat! Slane ally ell ay LBs 3S etgesll (2) Alventosa Ww.-R(, Lefas )P. et Goubault )J, op.cit, p.43. (3) Raymond Muzellec JR. « Vers la certification des comptes de Etat en 2007 », in Etudes en honneur de Loic Philip, « Constitution et finances publiques», Economica, Paris, 2003, p.479.I 5 FAD UBB 5, gap biel SIN po ge Ube ag N golSul glass) 2 S4ciell ola gle! I ese ytb (SL Bigs lueises Ludo 2 AVL Ack! ua UD Gye 2 lI ley eles gs Wpladle oli; poY! ge LS asta! Leblal qth all Bagdad! degell ShLuat! dS du jles dog pd coiews ley 7 gol decoll 2 Ufamgls isd pads CNS de geal! ObLuod! le Golakl dake! 3 Ln ysl abies cabeglall G3 gylgSl 2 AgbLI! y1y3| j Ul 2g pat gl Ut] jLEY! jasdy gUlaall Aypeslet! jaolall iuogi Palais Bylo cys Lys peal! Algal! plead Lady IS SUS ops Apagenll Aube) alla del pep Creal! oof Cee ald 1 sale! AeslSl Aga Aupealeell pleat dem 5 cay call Ayal abel! peeled! lalastt! oo JL, aga : A AaLell Aled wel sS Gye Algal CulSliee Ayatag aLacissl (939 AuayLall Alene | Abel! dyeco gl Seas Gg Al ale! ¢UaatL PO ates cole Syta Lud, Wore AWN sili 130 - 13 63) pealail osilill JSay cAgtedl Gaslomageally Gala Uglases ge QeS5y Ayal! ols dome Cn NI Bags LS yal blue le AbLedll, Alco! lacs! yc Yiad ALI ge dieede Jol Ge jealatll osilill oluatie Sete SUN jus! Baba cilotoel Lady Apogee! AYU pots Saba Leo guad sess vcsbLusl ABtecy cpapecll pwuilll gS deledy Ades Qolil fe Aa! +All Apuleall Aojuul! ole BB NI Slee 2 ASL dla! Uy s5Ld! Slieinns yaal G2 ee cles cables GLY Sel 2 Sze (alee Jo! JUS Ge Lele Agepeel! AL! Bugaedl Ayyghwll cs (1) Prat )M. et Chaigneau-Peyroux )S.(, op.cit., p.228. (2) Alventosa )J.-R., Lefas )P.( et Goubault )J.(, op.cit., p.46. BU Ql 9 LE Jigme Rt a SLL aes je oll» LE gl! steal! 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