La Cour des comptes produit régulièrement des rapports sur l’exécution de la loi de finances et la déclaration générale de conformité. Ce document qui rentre dans le cadre des missions confiées à l’Institution suit une procédure bien définie par la loi.
La procédure exige une transmission du rapport provisoire à l’Assemblée nationale et au Gouvernement. L’envoi du rapport à l’Assemblée nationale, explique Me Prosper Pilouzoué, conseiller-maître à la 1ère Chambre de la Cour des comptes du Togo, renvoie à un principe démocratique. « Elle a voté le budget, il faut qu’elle sache comment ce budget a été exécuté. C’est pour cela qu’on leur accorde la priorité dans la transmission de ce rapport. On n’envoie pas ce rapport pour qu’ils nous disent ne le publiez pas ! Il n’y a pas ce filtrage, il n’y a pas cette autorisation préalable. Le même jour qu’on envoie le rapport, on le publie sur notre site web à travers un communiqué », a-t-il souligné. « L’Exécutif à travers le ministre des finances s’occupe des finances de la République. Il est tout à fait normal que le ministre soit au courant de ce que la Cour pense de la façon dont il a exécuté le budget. Nous ne recevons pas d’ordre ni du ministre ni de l’Assemblée nationale ni de la présidence », a ajouté le juriste.
LIRE AUSSI : Togo : la Cour des comptes ne s’autosaisit pas et n’agit qu’à postériori
Par ailleurs, à ce stade où le rapport est envoyé à l’Assemblée nationale et à l’Exécutif par le truchement du ministre de l’économie et des finances et publié sur le site de la Cour des comptes, personne n’est autorisé à utiliser le document pour faire n’importe quelle publication. Ce rapport dénommé provisoire précède le document définitif qui peut être utilisé par chaque citoyen à des fins utiles. « Le rapport mature c’est le rapport définitif, tant qu’on n’est pas encore à ce stade, tout ce qui est écrit ne le prenez pas pour argent comptant. Ne l’utilisez même pas! Vous pouvez lire et suivre jusqu’à ce que vous ayez le rapport définitif que vous pouvez exploiter comme vous le voulez », a souligné Me Prosper Pilouzoué.
Le rapport de la Cour des comptes s’établit conformément aux dispositions combinées de l’article 51 de la loi organique n° 2014-013 du 27 juin 2014 relative aux lois de Finances et des articles 10, 14, 29 et 32 de la loi organique n° 98-14 du 10 juillet 1998 portant organisation et fonctionnement de l’Institution.
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