La Méthodologie Du Contrôle d''exécution Du Budget-Programme Au Tchad
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Le Tchad a opté depuis 2005 pour le système de budget- programme après celui de budget de moyen régi par la loi organique relative aux lois de finances de 1962, calquée sur le modèle français de 1959. L'approche budget- programme implique une plus grande responsabilisation des gestionnaires compte tenu des objectifs précis des programmes et surtout de l'obligation de résultats dont ils sont tenus. Il apparaît de cette conception que la loi organique tchadienne, toujours en vigueur, n'est plus adaptée. Le volet contrôle en souffre du fait qu'il convient pour juger de la régularité des dépenses et non des résultats de gestion. La problématique du contrôle est au coeur du dispositif devant accompagner la bonne implantation du système de budget- programme. Du coup, on en vient à se demander quel changement apporter pour mieux répondre au système de budget- programme? Plus spécifiquement, quel système de contrôle approprié à la budgétisation par programme faut-il au Tchad? Le present travail a abouti à une proposition d'un modèle de contrôle alliant vérification de la régularité des actes et recherche de la performance.
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