{"id":484,"date":"2016-12-03T20:33:17","date_gmt":"2016-12-03T20:33:17","guid":{"rendered":"http:\/\/sigif.gouv.sn\/?page_id=484"},"modified":"2017-01-10T17:31:08","modified_gmt":"2017-01-10T17:31:08","slug":"cadre-legislatif-reglementaire","status":"publish","type":"page","link":"http:\/\/sigif.gouv.sn\/wp\/reformes-uemoa\/cadre-legislatif-reglementaire\/","title":{"rendered":"Cadre l\u00e9gislatif et r\u00e9glementaire"},"content":{"rendered":"<p align=\"justify\">Les pays membres l&#8217;Union \u00e9conomique et mon\u00e9taire ouest-africaine (UEMOA) ont adopt\u00e9 en 2009 un nouveau cadre harmonis\u00e9 des finances publiques. Le S\u00e9n\u00e9gal a ex\u00e9cut\u00e9 la phase de transposition entre 2011 et 2012 par l\u2019adoption de nouveaux textes l\u00e9gislatifs et r\u00e9glementaires n\u00e9cessitant un changement organisationnel et la mise en place d\u2019un syst\u00e8me informatique de gestion adapt\u00e9.<\/p>\n<p align=\"justify\">Le nouveau cadre r\u00e9glementaire decoule des directives de l&#8217;UEMOA et de leur transposition. Voir tableau ci-dessus<\/p>\n<div class=\"table-responsive\" align=\"justify\">\n<table class=\"table table-bordered\">\n<thead>\n<tr>\n<th>Directives UEMOA<\/th>\n<th>R\u00e9publique du S\u00e9n\u00e9gal<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/06\/DIRECTIVE_06_2009_CM_UEMOA-_-LOI-DE-FINANCES.pdf\" target=\"_blank\">Directive N\u00b0 06\/2009\/CM\/UEMOA portant Lois de finances au sein de l\u2019UEMOA<\/a><\/td>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/12\/Loi-Organique-loi_des_Finances-2011_15.pdf\" target=\"_blank\">Loi organique 2011-15 relative aux lois de finances du 08 juillet 2011<\/a> <br \/><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2017\/01\/loi_organique_2016_34.pdf\" target=\"_blank\">Loi organique 2016-34 modifiant la loi organique 2011-15 du 08 juillet 2011<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/06\/directive_07_2009_CM_UEMOA_-RGCP.pdf\" target=\"_blank\">Directive N\u00b0 07\/2009\/CM\/UEMOA portant R\u00e8glement g\u00e9n\u00e9ral sur la comptabilit\u00e9 publique au sein de l\u2019UEMOA<\/a><\/td>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/12\/D\u00e9cret-n\u00b0-2011-1880-du-24-11-2011-portant-r\u00e9glement-g\u00e9n\u00e9ral-sur-la-comptabilit\u00e9-publique.pdf\" target=\"_blank\">D\u00e9cret 2011-1880 R\u00e8glement g\u00e9n\u00e9ral Comptabilit\u00e9 Publique S\u00e9n\u00e9gal<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/06\/directive_07_2009_CM_UEMOA_-RGCP.pdf\" target=\"_blank\">Directive N\u00b0 08\/2009\/CM\/UEMOA portant Nomenclature budg\u00e9taire de l\u2019\u00c9tat au sein de l\u2019UEMOA<\/a><\/td>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/12\/D\u00e9cret-2012-673-du-4-juillet-2012-portant-NBE.pdf\" target=\"_blank\">Decret_no_2012-673 du 4 juillet 2012 portant Nomenclature budg\u00e9taire de l\u2019\u00c9tat<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/06\/DIRECTIVE_09_2009CM_UEMOA-_-PLAN-COMPTABLE-ETAT.pdf\" target=\"_blank\">Directive N\u00b0 09\/2009\/CM\/UEMOA portant Plan comptable de l\u2019\u00c9tat au sein de l\u2019UEMOA<\/a><\/td>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/12\/D\u00e9cret_2012-92_du_11_janvier_2012_portant_Plan_Comptable_Etat.pdf\" target=\"_blank\">D\u00e9cret 2012-92 du 11\/01\/2012 portant Plan comptable de l\u2019\u00c9tat<\/a><\/td>\n<\/tr>\n<tr>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/06\/directive_10_2009_CM_UEMOA-TOFE.pdf\" target=\"_blank\">Directive N\u00b0 10\/2009\/CM\/UEMOA portant Tableau des op\u00e9rations financi\u00e8res de l\u2019\u00c9tat (TOFE) au sein de l\u2019UEMOA<\/a><\/td>\n<td><a href=\"http:\/\/sigif.gouv.sn\/app\/uploads\/2016\/12\/Version_Finale_du_d\u00e9cret_2012-341_TOFE_24_mars_2012.pdf\" target=\"_blank\">D\u00e9cret 2012-341 R\u00e8glement g\u00e9n\u00e9ral Tableaux Op\u00e9rations financi\u00e8res \u00c9tat<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Les pays membres l&#8217;Union \u00e9conomique et mon\u00e9taire ouest-africaine (UEMOA) ont adopt\u00e9 en 2009 un nouveau cadre harmonis\u00e9 des finances publiques&#8230;.<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":430,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"template-child.php","meta":[],"_links":{"self":[{"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/pages\/484"}],"collection":[{"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/comments?post=484"}],"version-history":[{"count":8,"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/pages\/484\/revisions"}],"predecessor-version":[{"id":2303,"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/pages\/484\/revisions\/2303"}],"up":[{"embeddable":true,"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/pages\/430"}],"wp:attachment":[{"href":"http:\/\/sigif.gouv.sn\/wp\/wp-json\/wp\/v2\/media?parent=484"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}