{"id":39242,"date":"2025-07-02T23:00:00","date_gmt":"2025-07-02T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&#038;p=39242"},"modified":"2025-09-05T08:37:25","modified_gmt":"2025-09-05T06:37:25","slug":"audit-des-achats","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/fr\/audit\/audit-des-achats\/","title":{"rendered":"Audit des achats"},"content":{"rendered":"\n<p>Agroscope est le centre de comp\u00e9tences de la Conf\u00e9d\u00e9ration dans le domaine de la recherche agronomique et agroalimentaire. Il est subordonn\u00e9 \u00e0 l\u2019Office f\u00e9d\u00e9ral de l\u2019agriculture (OFAG), qui est un office sp\u00e9cialis\u00e9 du D\u00e9partement f\u00e9d\u00e9ral de l\u2019\u00e9conomie, de la formation et de la recherche (DEFR). Les activit\u00e9s d\u2019Agroscope se concentrent principalement sur la recherche.<br><br>Agroscope a d\u00fb g\u00e9rer de nombreux changements organisationnels depuis 2014 et une organisation des achats centralis\u00e9e pour tous les sites a \u00e9t\u00e9 mise en place en 2017. Bien que le poste de responsable des achats n\u2019ait pas pu \u00eatre pourvu pendant longtemps, l\u2019office est parvenu \u00e0 engager, en juillet 2024, une personne charg\u00e9e d\u2019optimiser les achats. Le volume des acquisitions d\u00e9coulant des contrats d\u2019achat conclus par Agroscope en 2023 s\u2019\u00e9levait \u00e0 environ 23 millions de francs, et les paiements d\u00e9coulant de contrats en cours \u00e0 environ 106 millions de francs.<br><br>Lors de son dernier audit des achats aupr\u00e8s d\u2019Agroscope en 2015, le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) avait formul\u00e9 sept recommandations. Un audit ult\u00e9rieur avait eu lieu en 2018 concernant ces recommandations, confirmant l\u2019existence de nouvelles prescriptions, dont l\u2019ex\u00e9cution n\u2019a toutefois pas \u00e9t\u00e9 contr\u00f4l\u00e9e par la suite. Or, la maturit\u00e9 de l\u2019organisation des achats n\u2019a pas r\u00e9ellement \u00e9volu\u00e9 depuis 2015 et reste donc faible. Il en r\u00e9sulte divers probl\u00e8mes, pouvant aller jusqu\u2019\u00e0 des achats erron\u00e9s ou non conformes. Agroscope a n\u00e9anmoins reconnu la n\u00e9cessit\u00e9 d\u2019agir et engag\u00e9 diverses mesures ; il est cependant urgent de les intensifier et de d\u00e9finir une planification pr\u00e9cise.<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[27],"audit_type":[127],"class_list":["post-39242","audit","type-audit","status-publish","hentry","audit_category-achats-publics","audit_type-audit-dachats"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24427"}],"audit_office":[7995],"audit_office_text":"","audit_date":"20250702","bgo":false,"keywords":"","audit_office_local":"kein"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Audit des achats - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\n<meta name=\"description\" content=\"Audit des achats\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.efk.admin.ch\/fr\/audit\/audit-des-achats\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit des achats\" \/>\n<meta property=\"og:description\" content=\"Audit des achats\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.efk.admin.ch\/fr\/audit\/audit-des-achats\/\" \/>\n<meta property=\"og:site_name\" content=\"Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)\" \/>\n<meta property=\"article:modified_time\" content=\"2025-09-05T06:37:25+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/test\/palais.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"750\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/audit-des-achats\\\/\",\"url\":\"https:\\\/\\\/www.efk.admin.ch\\\/fr\\\/audit\\\/audit-des-achats\\\/\",\"name\":\"Audit des achats - 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