Session extraordinaire: le discours d'ouverture du président Claude Kory Kondiano

ACTUALITE 10

Le parlement guinéen a fait hier sa rentrée conformément au décret pris par le chef de l’Etat. Au cours de cette session extraordinaire, les députés guinéens ont sur la table la loi de finance rectificative de l’année en cours à examiner.

Voici le discours du président de l’Assemblée nationale ténu lors de la cérémonie d’ouverture de la session extraordinaire :
L’Assemblée Nationale vous remercie d’avoir répondu favorablement à son invitation à la session extraordinaire convoquée conformément au décret publié le mardi 22 août 2017. Cette session qui sera consacrée à l’examen et à l’adoption de la loi de Finances rectificative 2017 sera suivie, pour la première fois dans l’histoire économique de notre pays d’un Débat d’Orientation Budgétaire (DOB) qui va durer trois jours.

Pour nous permettre d’avoir, toutes et tous, la même information sur l’importance de l’évènement qui nous réunira sur le sujet, je commence mon intervention par un rappel des dispositions ci-après de la Loi Organique relative aux Lois de Finances (LORF), notamment en ses Articles 13, 14 et 15, citation :
« Article 13 : ———- Le Gouvernement établit chaque année un cadre budgétaire à moyen terme, définissant, en fonction d’hypothèses réalistes, précises et justifiées, l’évolution sur trois ans :

  • d’abord, de l’ensemble des recettes et dépenses des organismes publics, y compris celles financées par les contributions des bailleurs de fonds internationaux, décomposés par grandes catégories ;
  • ensuite, du besoin ou de la capacité de financement des administrations publiques en résultant, ainsi que des opérations de financement et du niveau global d’endettement financier des administrations publiques qui en découlent.
Article 14 : Sur la base de ce cadre budgétaire à moyen terme et dans les limites qu’il fixe, le gouvernement établit des cadres de dépenses à moyen terme décomposant, pour les trois ans à venir, les grandes catégories de dépenses publiques, par nature, par fonction et par département.
Article 15 : Chaque année, avant le 1er juillet, le gouvernement transmet à l’Assemblée Nationale les documents de cadrage à moyen terme définis aux articles 13 et 14 de la présente loi organique, accompagnés d’un rapport sur l’exécution du budget de l’exercice en cours. L’Assemblée Nationale organise un Débat d’Orientation Budgétaire en séance publique sur ce rapport à l’issue duquel un vote peut être organisé. Les projets de lois de Finances annuels doivent être conformes à la première année de ces documents de cadrage à moyen terme« . Fin de citation.

Honorables Députés,
Distingués invités,
Les dispositions des Articles ci-dessus cités indiquent clairement que les cadres budgétaires à moyen terme, souvent préparés en liaison avec certains bailleurs de fonds ont force d’obligation légale.
Vous comprendrez donc que la diversité de cette documentation budgétaire participe de la transparence de la gouvernance financière que nous appelons de tous nos vœux.
A chaque étape du cycle budgétaire correspondent en effet des documents précis d’information et d’orientation qui constituent un excellent moyen de contrôle de l’action gouvernementale dans la conduite de la politique budgétaire, du choix des dépenses et des recettes publiques, et en matière d’exécution et de contrôle budgétaire.

La publication de cette riche documentation budgétaire à bonne date et dans les conditions requises, est désormais une exigence de transparence dans la gouvernance financière.

Au moment où les discussions sont en cours entre le FMI et la partie guinéenne pour la conclusion d’un nouveau programme économique et financier, l’Assemblée Nationale rassure les autorités de sa volonté d’œuvrer à leurs côtés pour la conduite à bonne fin des engagements qui seront pris conformément aux objectifs que le Gouvernement s’est assigné pour l’émergence économique de notre pays.

Il est donc absolument nécessaire, pour les responsables en charge de la gestion économique et financière de notre pays, de travailler en synergie avec le Parlement.

A ce jour, peu de pays africains Subsahariens francophones ont commencé à tenir un débat d’orientation budgétaire (DOB).

Notre pays, après avoir tiré les leçons des résultats des Programmes d’Ajustement Structurels (PAS), s’est engagé dans la mise en œuvre des reformes de la deuxième génération, initiées en Afrique Centrale et de l’Ouest, à travers les nouveaux cadres harmonisés de gestion des finances publiques.
Ces reformes ont opéré une redistribution claire des responsabilités dans la gouvernance financière publique et instauré une nouvelle culture de gouvernance fondée sur la transparence, la redevabilité, le contrôle accru des Institutions publiques, l’information régulière et exhaustive du contribuable et du citoyen et ce, à toutes les étapes du processus de la gouvernance.

Le Débat d’Orientation Budgétaire qui aura lieu s’inscrit dans ce cadre et nous l’avons voulu ouvert à la Société Civile et au Secteur privé pour permettre à ses partenaires de terrain d’être informés des hypothèses de croissance et des priorités de développement du Gouvernement pour les trois (3) années à venir.

Le Débat d’Orientation Budgétaire (DOB) est donc une étape décisive qui conditionne l’examen et l’adoption de la Loi de Finances initiale parce qu’il informe sur les grandes orientations budgétaires à l’appui, entre autres, d’analyses prospectives pertinentes, la répartition structurelle, sectorielle et géographique des investissements, le niveau de la dette publique et les perspectives de la pression fiscale.

Après la présentation par le Gouvernement de ses orientations de développement économique et social du pays, l’Assemblée Nationale laissera le secteur privé et la Société Civile s’exprimer, en posant des questions d’éclaircissement ou en apportant leur contribution pour la réalisation de cet avenir prochain de notre pays tel que désiré par le Gouvernement.

Les réponses du Gouvernement aux préoccupations du Secteur privé et de la Société Civile mettront fin à la séance d’ouverture du débat d’orientation budgétaire qui se poursuivra les jours suivants au niveau plus technique entre les Députés et les membres du Gouvernement.

Honorables Députés,
Distingués invités,
Mesdames, Messieurs,
En plus des questions techniques liées aux Débat d’Orientation Budgétaire, notre démarche vise à corriger les insuffisances aujourd’hui relevées par différentes missions d’assistance technique et financière, et autres acteurs, avec lesquels nous avons échangé, après analyse des premiers rapports d’exécution budgétaire transmis à l’Assemblée Nationale par le Gouvernement.

Nos interlocuteurs nous ont rassurés qu’ils ont la même analyse que nous de la situation de notre pays que les Députés examineront en détail avec les membres du Gouvernement, à savoir que :
1- les projets de lois de Finances, s’ils sont structurés de bonne manière, ne sont pas produits et déposés dans les délais au Parlement ;
2- les annexes sont insuffisantes en quantité et en qualité, relativement aux exigences légales ;
3- les rapports trimestriels et annuels produits par le Gouvernement sont perfectibles et ne sont pas régulièrement publiés ou ne le sont pas encore en totalité ;
4- les comptes de gestion sont établis en retard et souvent sans pièces justificatives de toutes les opérations budgétaires retracées ;
5- les nouvelles annexes prévues par la LORF ne sont que partiellement établies (Plans de Trésorerie annuels mensualisés, risques financiers, situation d’endettement,…) ;
6- les budgets annexes et comptes spéciaux ne sont pas présentés en recettes et en dépenses, en cohérence avec la nomenclature applicable au budget général.

Monsieur le Premier Ministre,
Mesdames et Messieurs les membres du Gouvernement,
Une autre de nos préoccupations et non des moindres, est que de nombreuses régies financières conservent par derrière elles d’énormes ressources publiques collectées et non versées au compte du Trésor Public.

Il serait donc absolument nécessaire que vous exigiez de ces constellations du Trésor, qu’elles versent au compte du Trésor Public à la Banque Centrale, l’essentiel des ressources qu’elles mobilisent au lieu de s’en servir intégralement pour faire face à leurs dépenses de fonctionnement comme l’exigent les dispositions pertinentes relatives au guichet unique.

Ces faiblesses s’expliquent par une appropriation insuffisante des nouvelles dispositions relatives à la loi organique sur les finances publiques.

Honorables Députés, chers collègues,
Distingués Invités,
Mesdames, Messieurs,
Ce sont ces principales préoccupations qui vont conduire l’Assemblée Nationale à organiser, dès après la session extraordinaire, ce premier débat d’orientation budgétaire de notre pays, qui se veut être un cadre technique d’échanges et de partage entre les participants, à savoir les décideurs publics et privés, les experts nationaux des secteurs public et privé, les représentants de la Société Civile bénéficiaire des politiques publiques de développement, sans oublier les experts internationaux représentant nos partenaires techniques et financiers.

L’Assemblée Nationale attend donc de vous, cadres techniques, secteur privé, Société civile, partenaires techniques et financiers, une participation très active à cet exercice du donner et du recevoir, afin de faire de notre premier débat d’orientation budgétaire, un cadre dynamique de concertation sur la vision partagée que nous avons de l’avenir de notre pays, pour valoriser nos ressources naturelles au bénéfice de tous les guinéens sans exclusive.

C’est avec cet espoir que je déclare ouverts les travaux de cette session extraordinaire et du premier Débat d’Orientation Budgétaire qui suivra.


Je vous remercie pour votre aimable attention !

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