Dossier/Structuration du Gouvernement : lumière sur les ministères du Budget et du Plan : quel intérêt pour la Côte d’Ivoire ? Votre Cours d’Economie !

Politique

C’est quoi au juste le ministère du Budget ? Et ceux du Plan et de l’Economie et des Finances ? Quels sont leurs contenus ? A quoi servent-ils ? Que font-ils au quotidien ? Qui peut travailler dans ces ministères? A ces questions et à bien d’autres, notre Expert anonyme répond. Document à conserver.

La notion du Budget fait appel à une autre notion qui est la Planification. Qui parle de budget, parle de planification. C’est une recommandation publique que de planifier. Parce qu’en absence de direction, tous les vents sont contraires. En ce sens qu’on ne sait pas où on va, quand le vent vient dans le dos, vous avancez, quand il vient de face, vous reculez, quand il vient de gauche, vous allez à droite, quand il vient de de droite, vous allez à gauche. Vous ne savez pas où vous allez. Celui qui manque de planifier, en fait, il planifie d’échouer. C’est ce qui est vrai à la fois pour les individus, pour les entreprises et pour les Etats.

Un Etat organisé planifie son développement. La planification du développement fait que, par exemple, il y a quelques années, le Gouvernement a dit : on met en place un plan national de développement sur les 5, les 10 ou les 15 prochaines années. Quand on parle de vision 2060, alors que vous êtes en 1900 ou en 2000, c’est que vous vous projetez sur l’année 2060. Vous dites : à cet horizon-là, voici comment je veux être. Dès cet instant, vous vous obligez à mettre en place une stratégie qui va vous permettre d’arriver là où vous voulez. C’est cela, la planification.

FAIRE LA PROSPECTIVE

La ministre KABA NIALE, ministre du Plan et du Développement.

Les besoins de l’Etat sont analysés de façon permanente. Comme on ne peut pas faire de prospective sans données, ceux qui sont au ministère du Plan vont examiner comment l’Etat a vécu sur les 10 ou 15 dernières années, par exemple. Et en fonction des données économiques de comment l’environnement évolue, ils vont se projeter. C’est cela, faire la prospective, se projeter sur un horizon plus ou moins long.

Si vous rêvez la Côte d’Ivoire de 2050, vous partez des données actuelles. Vous regardez comment l’environnement évolue autour de nous. Et vous vous dites : compte tenu de là où on se situe aujourd’hui, voici où on pourrait être dans 10 ans ou dans 20 ans. Bien entendu, si vous vous projetez aujourd’hui dans 20 ans, le niveau de précision ne va pas être réduit, c’est dans les grandes marges. Dans 20 ans, peut-être que la population sera à 50 millions. Aujourd’hui, on est à 25-30 millions, donc si on est à 50 millions, qu’est-ce qu’il nous faudra ? Quels seront nos besoins ? Il nous faudra peut-être 40 universités, alors que nous en sommes à huit, etc.  

LE BUDGET

Quand vous faites cette planification à 10 ans, à 15 ans, à 20 ans, il faut que vous la décliniez sur une période la plus courte qui va être la période de 1 à 5 ans. Là, on ne parle plus de Plan. Quand on est à horizon 5 ans, 10 ans… on parle de Plan. Mais quand on est à horizon 1 an à 5 ans, on parle de Budget et non de Plan.   

Mais dans tous les cas, l’idée qui est derrière « Budget » et « Plan », c’est la projection qu’on est obligé de faire. Cela veut dire comment se voit-on, comment vous vous voyez sur cette période choisie. Quand vous avez dit comment vous vous voyez, vous allez donner un contenu quantitatif à cette façon de se voir.

Le ministre Moussa Sanogo, ministre du Budget et du Portefeuille de l’Etat

On peut dire l’Etat de Côte d’Ivoire, en 2020, se voit de telle façon quand il va arriver en 2021. Quels sont ses moyens ? Quels sont ses ressources ? Quels sont ses engagements ? Faire un Budget, au niveau de l’Etat, c’est identifier les moyens, donc les ressources, et en face de ces moyens, les engagements que l’Etats a. Et un Etat va tout faire pour que ses engagements soient en ligne avec ses ressources. C’est pourquoi, la loi va annoncer le Budget d’une année, en disant par exemple, le Budget de l’année 2021 s’équilibre en recettes et en dépenses. Cela signifie qu’on ne devrait pas dépenser plus que ce que l’on a.

Mais au niveau des Etats, ils se permettent quelques écarts. Dans les critères de convergence, on va dire, par exemple, qu’on ne veut pas que le déficit, donc l’écart entre ce que l’on va dépenser et ce que l’on a comme recette, dépasse 3% ou 5%, ça dépend. Donc l’Etat peut s’engager, dans son Budget, à dépenser plus que ce qu’il va avoir comme recettes. Cet écart est le « déficit budgétaire ». Il va s’endetter. Il y a des engagements qu’il va s’obliger à avoir, alors qu’il n’a pas en face les ressources adaptées.

Voilà l’idée. Voilà la première notion à avoir à l’esprit. On ne peut pas rentrer dans une année, dans une période sans se projeter. Et se projeter, c’est mettre en place un Budget, c’est mettre en place un Plan, tout dépend de l’horizon qu’on vise.  

L’ORGANISATION DES GOUVERNEMENTS

Maintenant au niveau des Etats, quand on structure les attributions des Gouvernements, il y a certains Etats où on a un seul ministère qui s’occupe à la fois de l’Economie, des Finances, de l’Industrie et du Budget. En France, il n’y a pas de ministre du Budget. Les responsables du Budget dépendent du ministère de l’Economie, des Finances et de l’Industrie. C’est une subdivision de ce ministère. L’idée, c’est de dire que là où nous, en Côte d’Ivoire, nous avons pour faire ce qu’on vient d’expliquer, trois entités, trois ministères : la planification à très long terme, appelée le Plan, la même planification sur une période réduite de 1 à 5 ans, appelée Budget, et on a l’exécution de ce qui a été planifié, ce sont « L’ECONOMIE ET LES FINANCES ». On a donc le ministre du Plan, le ministre du Budget et le ministre de l’Economie et des Fiances. Les trois entités, ailleurs sont regroupées en une seule entité, mais en trois attributions.

Le ministre Adama Coulibaly, ministre de l’Economie et des Finances

Le fait d’avoir trois entités séparées, trois responsables, ne relève pas du génie, mais ce n’est pas, non plus, quelque chose de mauvais que d’avoir trois personnes sur ces dossiers. C’est une question de répartition des tâches, de répartition des attributions. Mais si on veut se mettre sur une échelle X, horizon 10 ans, 15 ans, 20 ans, c’est le Plan. Quand on commence à se rapprocher, donc on arrive à la période 1-5 ans, c’est le Budget. Et à la limite, dans l’exécution quotidienne (caricaturons), c’est l’Economie et les Finances.

MISE EN PLACE ET EXECUTION DU BUDGET

Dès lors, celui qui est à l’Economie et aux Finances, va exécuter ce que celui qui est au Budget a planifié. Le ministre du Budget va dire : sur la base des possibilités qu’a l’Etat, en termes de fiscalité, de relations avec les partenaires extérieurs et autres, on pense que, pour l’année qui vient, on va pouvoir mobiliser dix mille milliards. Une partie va venir de la Direction générale des impôts, une partie va venir de la Direction du Trésor, une partie proviendra de la Douane, tout ce qui est recette parafiscale va donner une partie, les appuis extérieurs venant des bailleurs de fonds, vont donner une autre partie.

Tout cela permet de mobiliser une recette à hauteur de dix mille milliards. En face, voici les engagements que l’Etat devra honorer sur la même période : les salaires, les investissements, le remboursement du service de la dette… Tout cela aussi doit être à hauteur de dix milles milliards. C’est le Budget.

Les conclusions du FMI et de BM se traduisent souvent ainsi.

Mais une fois que le ministre du Budget a fait adopter cela par le Gouvernement, c’est la responsabilité du ministre de l’Economie et des Finances de s’assurer que les différentes régies soient efficaces au point de recouvrer tout ce qui a été prévu.

Donc ce sont ces deux ministres, Budget et Economie et Finances, qui vont aller présenter ce Budget de l’Etat pour l’année qui vient, à l’Assemblée nationale. Ils vont faire adopter la loi des Finances pour l’année de référence. Les députés vont dire : d’accord, on vous autorise à mobiliser dix mille milliards et à les exécuter de telle façon. Et quand l’année est finie, les mêmes ministres (Budget et Economie et Finances) vont revenir devant les députés pour présenter la « Loi des règlements ». C’est en fait, le compte rendu de l’exécution du Budget qui a été autorisé. « On vous a dit de mobiliser dix mille milliards pour faire telles ou telles actions, vous devez nous dire que vous avez mobilisé les dix milliards ou vous avez mobilisé un peu plus ou un peu moins et que vous avez exécuté les actions à telle hauteur… » Cela, c’est la loi des règlements.

 LES INTERLOCUTEURS DES TROIS MINISTRES

Une Mission des bailleurs de fonds, photos d’archive.

Les bailleurs de fonds qui vont arriver pour soutenir l’Etat auront pour interlocuteurs, à la fois le ministre du Plan, sur le très long terme ; le ministre du Budget, sur une période plus courte et le ministre de l’Economie et des Finances qui gère quasiment la vie politique de l’Etat. En clair, lorsqu’il y a une mission du Fonds monétaire international (FMI), de la Banque mondiale, de la Banque africaine de développement ou autres, elle aura comme interlocuteurs ces trois ministères.  

DISCIPLINE BUDGETAIRE

Pour mieux comprendre tout cela, il faut le ramener à la vie de la personne. Imaginons que quand vous rentrez dans une nouvelle année, vous vous projetez, vous faites votre budget. Vous vous dites : l’année qui vient, je vais avoir comme revenu, en salaire, en revenus annexes, X montant. Et ce X montant de revenu, je vais le dépenser de telle façon. Une partie sera mise de côté, c’est l’épargne, une partie sera affectée au loyer, une autre à l’alimentation, une autre encore à la santé, etc. Vous faite votre budget à votre propre niveau. Ensuite, pendant l’année, vous voyez si vous avez exécuté exactement ce que vous avez projeté. Ce qui est vrai à votre niveau, doit l’être au niveau de l’Etat.

Quand on va parler de discipline budgétaire, ce sera de dire que l’Etat a prévu par exemple, trois mille milliards pour les salaires, est-ce que c’est exactement cela qu’il a exécuté ou alors s’il a fait autre chose ? Il avait prévu d’investir dans les écoles, dans la santé, etc., s’est-il conformé à ce qui a été adopté ou pas ? Tel est le caractère du Budget.

 LE PROFIL DU PERSONNEL DES TROIS MINISTERES

L’ENSEA : les produits de cette Ecole sont utilisés dans ces ministères.

En termes de qualification, qui peut faire partie du personnel de ces ministères ? Il s’agit de tout ce qui a trait à la planification, au budget et à l’économie. On a beaucoup de corps de métiers. On a l’Ecole nationale de statistiques et d’économie appliquée (ENSEA). Beaucoup de diplômés de cette école vont se retrouver au ministère du Plan, dans la cadre de la PROSPECTIVE, donc pour se projeter sur le long terme. Ils ont fait les études pour cela. On parlera aussi de comptables publics. La comptabilité publique est un métier à part. Ceux-là, on va les retrouver aux ministères de l’Economie et des Finances et du Budget. On trouve également dans ces trois ministères des financiers, des statisticiens, des gens qui ont étudié l’économie à l’Université, des ingénieurs de tous calibres, etc.

Dans certains pays, l’Etat joint à ces ministères celui de l’Industrie et de l’équipement. Et là, l’Etat se donne les moyens en matière de ressources humaines pour que ce qui est à faire, soit fait de la meilleure des façons.   

Dossier réalisé par

Germain Séhoué

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