{"id":32377,"date":"2018-05-24T06:00:00","date_gmt":"2018-05-24T04:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?p=32377"},"modified":"2024-07-03T14:49:14","modified_gmt":"2024-07-03T12:49:14","slug":"audit-du-compte-detat-2017-de-la-confederation","status":"publish","type":"post","link":"https:\/\/www.efk.admin.ch\/fr\/audit-du-compte-detat-2017-de-la-confederation\/","title":{"rendered":"Audit du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration"},"content":{"rendered":"\n<p>Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a achev\u00e9 son audit du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. Son rapport a \u00e9t\u00e9 pr\u00e9sent\u00e9 aux commissions des finances du Parlement.<\/p>\n\n\n\n<p>Le CDF recommande au Parlement d\u2019approuver le compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. L\u2019organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration exprime toutefois deux r\u00e9serves.<\/p>\n\n\n\n<p>La premi\u00e8re r\u00e9serve du CDF porte sur la l\u00e9galit\u00e9 de la provision de deux milliards de francs qui gr\u00e8ve le compte financier 2017. Selon l\u2019article 7 de la Loi sur les finances de la Conf\u00e9d\u00e9ration du 7 octobre 2005, le compte de financement pr\u00e9sente un solde sur la base des d\u00e9penses et des recettes. Etabli sur une base de caisse, ce compte ne saurait donc comprendre une provision.<\/p>\n\n\n\n<p>La seconde r\u00e9serve du CDF est justifi\u00e9e par d\u2019importantes erreurs de comptabilisation. La Conf\u00e9d\u00e9ration n\u2019a cependant pas perdu d\u2019argent. Ces erreurs sont en effet de nature comptable et ne remettent pas en question la qualit\u00e9 des comptes de l\u2019administration f\u00e9d\u00e9rale. N\u00e9anmoins, l\u2019administration f\u00e9d\u00e9rale devra renforcer ses contr\u00f4les sur les activit\u00e9s de bouclement.<\/p>\n\n\n\n<p>Par le pass\u00e9, le CDF avait d\u00e9j\u00e0 exprim\u00e9 une r\u00e9serve sur le compte d\u2019Etat 2014 de la Conf\u00e9d\u00e9ration en raison de lacunes de son syst\u00e8me de contr\u00f4le interne. Cette r\u00e9serve a \u00e9t\u00e9 lev\u00e9e depuis, gr\u00e2ce aux efforts importants de l\u2019Administration f\u00e9d\u00e9rale des finances et des offices f\u00e9d\u00e9raux.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a achev\u00e9 son audit du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. Son rapport a \u00e9t\u00e9 pr\u00e9sent\u00e9 aux commissions des finances du Parlement. Le CDF recommande au Parlement d\u2019approuver le compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. L\u2019organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration exprime toutefois deux r\u00e9serves. La premi\u00e8re [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[213,239],"tags":[],"class_list":["post-32377","post","type-post","status-publish","format-standard","hentry","category-communique-de-presse","category-cdf"],"acf":[],"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 du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration - Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF)<\/title>\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-du-compte-detat-2017-de-la-confederation\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Audit du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration\" \/>\n<meta property=\"og:description\" content=\"Le Contr\u00f4le f\u00e9d\u00e9ral des finances (CDF) a achev\u00e9 son audit du compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. Son rapport a \u00e9t\u00e9 pr\u00e9sent\u00e9 aux commissions des finances du Parlement. Le CDF recommande au Parlement d\u2019approuver le compte d\u2019Etat 2017 de la Conf\u00e9d\u00e9ration. L\u2019organe supr\u00eame de surveillance financi\u00e8re de la Conf\u00e9d\u00e9ration exprime toutefois deux r\u00e9serves. 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