{"id":59060,"date":"2024-05-13T12:17:38","date_gmt":"2024-05-13T12:17:38","guid":{"rendered":"https:\/\/www.africa-press.net\/senegal\/politique\/onas-une-employee-modifie-les-procedures-et-cree-un-manquant-en-caisse-de-98-millions-f-cfa-rapport"},"modified":"2024-05-14T01:29:41","modified_gmt":"2024-05-14T01:29:41","slug":"onas-une-employee-modifie-les-procedures-et-cree-un-manquant-en-caisse-de-98-millions-f-cfa-rapport","status":"publish","type":"post","link":"https:\/\/www.africa-press.net\/senegal\/politique\/onas-une-employee-modifie-les-procedures-et-cree-un-manquant-en-caisse-de-98-millions-f-cfa-rapport","title":{"rendered":"Onas : Une employ\u00e9e modifie les proc\u00e9dures et cr\u00e9e un manquant en caisse de 98 millions F CFA (Rapport)"},"content":{"rendered":"

Africa-Press – Senegal. <\/strong><\/span>Les magistrats-ve\u0301rificateurs de la Cour des comptes ont fouille\u0301 dans les lugubres e\u0301gouts de l\u2019Office national de l\u2019assainissement du Se\u0301ne\u0301gal (Onas). Leur rapport sur la gestion 2012-2017 de la boite re\u0301ve\u0300le de graves manquements, notamment sur le syste\u0300me de contro\u0302le interne d\u2019une efficacite\u0301 douteuse. Ce qui est a\u0300 l\u2019origine de gros manquants en caisse aux allures de de\u0301tournement.<\/p>\n

Pre\u0301sentant les faits dans les moindres de\u0301tails, le rapport souligne d\u2019emble\u0301e que \u00ab la dernie\u0300re mise a\u0300 jour du manuel de proce\u0301dures date de 2011, alors que des changements majeurs ont e\u0301te\u0301 note\u0301s dans l\u2019organisation, le management et le syste\u0300me d\u2019information de l\u2019ONAS entre 2012 et 2017 \u00bb. Deux directeurs ge\u0301ne\u0301raux se sont succe\u0301de\u0301 durant cette pe\u0301riode avec des modifications de l\u2019organigramme et des fonctions attribue\u0301es aux diffe\u0301rentes directions et services.<\/p>\n

De plus, ajoutent les auditeurs de la cour, \u00ab le syste\u0300me d\u2019information comptable a subi plusieurs tentatives de modifications avant de migrer finalement de SAGE 100 a\u0300 TOMPORTAIL en 2016 \u00bb. A\u0300 les en croire, ces diffe\u0301rents changements auraient du\u0302 e\u0302tre accompagne\u0301s d\u2019une actualisation et d\u2019une re\u0301adaptation du manuel de proce\u0301dures. Ce qui n\u2019a pas e\u0301te\u0301.<\/p>\n

Ainsi, la revue du manuel de proce\u0301dures a permis aux magistrats-ve\u0301rificateurs de constater que \u00ab celui-ci n\u2019inte\u0300gre pas les fonctions Audit interne et Contro\u0302le de gestion \u00bb. Or, ajoutent-ils, \u00ab ces derniers sont les principaux processus qui encadrent les ope\u0301rations exe\u0301cute\u0301es ; ce qui constitue un manquement significatif dans le syste\u0300me de contro\u0302le interne \u00bb.<\/p>\n

Dans les faits, des contro\u0302les sont effectue\u0301s surtout en ce qui concerne les informations financie\u0300res. Cependant, note le rapport, \u00ab ces contro\u0302les ne sont pas substantiels ce qui a engendre\u0301 des anomalies notoires dans la gestion de la tre\u0301sorerie \u00bb. Les proce\u0301dures pre\u0301vues par le manuel, par exemple, en matie\u0300re d\u2019encaissements et de de\u0301caissements, ne sont pas respecte\u0301es. Celles-ci pre\u0301voient, d\u2019apre\u0300s le rapport, que \u00ab tous les deux jours, le chef de la Division des recettes proce\u0300de au de\u0301compte des encaissements de la semaine en pre\u0301sence du caissier charge\u0301 des recettes, effectue le rapprochement entre le solde the\u0301orique et le solde re\u0301el et vise le brouillard de caisse, le bordereau de versement et les pie\u0300ces justificatives \u00bb.<\/p>\n

Interpelle\u0301 sur ce manquement, l\u2019ancien agent comptable a admis que \u00ab le contro\u0302le des ope\u0301rations n\u2019est pas syste\u0301matique et se limite a\u0300 un simple pointage entre les arre\u0302te\u0301s de caisse et les soldes de clo\u0302ture the\u0301oriques \u00bb. Ce non-respect de ces proce\u0301dures, poursuivent les auditeurs, \u00ab a occasionne\u0301 des manquants en caisse d\u2019un montant estime\u0301 a\u0300 98 100 284 FCFA en 2016 \u00bb.<\/p>\n

Par lettre n\u00b000213\/ONAS\/ACP\/SP\/FK du 28 de\u0301cembre 2016, l\u2019agent comptable explique les circonstances dans lesquelles ces manquants ont pu e\u0302tre de\u0301couverts. \u00ab Il pre\u0301cise que la pre\u0301pose\u0301e a\u0300 la caisse recettes, Madame Fatou WADE avait de\u0301cide\u0301 de manie\u0300re arbitraire et unilate\u0301rale de modifier les proce\u0301dures de\u0301crites en la matie\u0300re \u00bb, souligne le rapport. Une situation assez illustrative de l\u2019absence de supervision et de contro\u0302le dans cette division qui ne de\u0301douane gue\u0300re l\u2019agent comptable.<\/p>\n

Ce qui a davantage intrigue\u0301 les magistrats de la Cour des comptes c\u2019est que la plainte de\u0301pose\u0301e par le directeur ge\u0301ne\u0301ral aupre\u0300s du procureur pre\u0300s le tribunal de grande instance de Dakar est reste\u0301e sans suite. Saisi par la cour, le ministre de la Justice, garde des Sceaux de l\u2019e\u0301poque souligne, dans sa re\u0301ponse, avoir \u00ab instruit les services compe\u0301tents pour diligenter le traitement de la plainte de l\u2019ONAS \u00bb. Une situation qui illustre a\u0300 plus d\u2019un e\u0301gard, l\u2019impunite\u0301 e\u0301rige\u0301e en re\u0300gle dans l\u2019Administration se\u0301ne\u0301galaise.<\/p>\n

Pour plus d’informations et d’analyses sur la Senegal<\/a>, suivez Africa-Press<\/a><\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

Africa-Press – Senegal. Les magistrats-ve\u0301rificateurs de la Cour des comptes ont fouille\u0301 dans les lugubres e\u0301gouts de l\u2019Office national de l\u2019assainissement du Se\u0301ne\u0301gal (Onas). Leur rapport sur la gestion 2012-2017 de la boite re\u0301ve\u0300le de graves manquements, notamment sur le syste\u0300me de contro\u0302le interne d\u2019une efficacite\u0301 douteuse. Ce qui est a\u0300 l\u2019origine de gros manquants […]<\/p>\n","protected":false},"author":82,"featured_media":59059,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3,2,10],"tags":[43,47,44],"class_list":["post-59060","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-economie","category-politique","category-toutes-les-actualites","tag-africa-press-2","tag-africa-press-senegal","tag-senegal-2"],"yoast_head":"\nOnas : Une employ\u00e9e modifie les proc\u00e9dures et cr\u00e9e un manquant en caisse de 98 millions F CFA (Rapport) - Senegal<\/title>\n<meta name=\"description\" content=\"Les magistrats-ve\u0301rificateurs de la Cour des comptes ont fouille\u0301 dans les lugubres e\u0301gouts de l\u2019Office national de l\u2019as ...\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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