{"id":1778,"date":"2025-11-26T09:58:22","date_gmt":"2025-11-26T08:58:22","guid":{"rendered":"http:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/"},"modified":"2026-01-27T13:01:26","modified_gmt":"2026-01-27T12:01:26","slug":"des-fautes-de-gestion","status":"publish","type":"page","link":"https:\/\/www.courdescomptes.nat.tn\/fr\/des-fautes-de-gestion\/","title":{"rendered":"Des fautes de gestion"},"content":{"rendered":"

[vc_row rtl_reverse=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764959020475{background-position: 0 0 !important;background-repeat: no-repeat !important;}\u00a0\u00bb][vc_column width=\u00a0\u00bb2\/3″]

D\u00e9finition de la faute de gestion:e gestion :<\/h4>\n

 <\/p>\n<\/div><\/div><\/div>

Sont consid\u00e9r\u00e9es fautes de gestion, au sens de l\u2019article 113 de la loi organique n\u00b0 41 de 2019 pr\u00e9cit\u00e9e :<\/p>\n

 <\/p>\n<\/div><\/div><\/div>

  • <\/i><\/div>
    Tout acte de gestion ayant pour cons\u00e9quence la non-liquidation ou le non-recouvrement des recettes et des sommes dues, ou leur non-versement au Tr\u00e9sor au profit des organismes mentionn\u00e9s \u00e0 l\u2019article 7 de la loi organique;<\/span><\/div><\/li>
  • <\/i><\/div>
    Tout acte de gestion ne r\u00e9pondant pas aux exigences des contr\u00f4les auxquels il est soumis en vertu des lois et r\u00e8glements en vigueur ;<\/span><\/div><\/li>
  • <\/i><\/div>
    Tout acte de gestion accompli par une personne ne disposant pas d\u2019une d\u00e9l\u00e9gation \u00e0 cet effet, ayant entra\u00een\u00e9 des engagements financiers \u00e0 la charge de l\u2019un des organismes mentionn\u00e9s \u00e0 l\u2019article 7 de la loi organique;<\/span><\/div><\/li>
  • <\/i><\/div>
    L\u2019octroi d\u2019avances en dehors des cas express\u00e9ment pr\u00e9vus par la loi ;<\/span><\/div><\/li>
  • <\/i><\/div>
    La violation des dispositions l\u00e9gales et r\u00e9glementaires relatives au recrutement et \u00e0 la gestion du personnel des organismes mentionn\u00e9s \u00e0 l\u2019article 111 de la loi organique ;<\/span><\/div><\/li>
  • <\/i><\/div>
    La violation des dispositions l\u00e9gales et r\u00e9glementaires relatives aux march\u00e9s publics, aux concessions et aux autres contrats conclus par les organismes mentionn\u00e9s \u00e0 l\u2019article 111 de la loi organique ;<\/span><\/div><\/li>
  • <\/i><\/div>
    La violation des r\u00e8gles de gestion des biens publics.<\/span><\/div><\/li><\/ul><\/div>

    En outre, est consid\u00e9r\u00e9e<\/span> faute de gestion tout acte entra\u00eenant la violation des lois, r\u00e8glements, et proc\u00e9dures applicables \u00e0 la gestion des organismes mentionn\u00e9s \u00e0 l\u2019article 111 de la loi organique pr\u00e9cit\u00e9e, et en r\u00e9sulte un pr\u00e9judice financier pour ces organismes ou l\u2019octroi d\u2019un privil\u00e8ge ou d\u2019un avantagemat\u00e9riel indument.<\/p>\n<\/div><\/div><\/div>[\/vc_column][vc_column width=\u00a0\u00bb1\/3″]

    \"486392745<\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"[vc_row rtl_reverse=\"yes\" css=\".vc_custom_1764959020475{background-position: 0 0 !important;background-repeat: no-repeat !important;}\"][vc_column width=\"2\/3\"]D\u00e9finition de la faute de gestion:e gestion :   Sont consid\u00e9r\u00e9es fautes","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1778","page","type-page","status-publish","hentry"],"yoast_head":"\nDes fautes de gestion - La Cour des Comptes<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.courdescomptes.nat.tn\/\u0623\u062e\u0637\u0627\u0621-\u0627\u0644\u062a\u0635\u0631\u0641\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Des fautes de gestion - La Cour des Comptes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.courdescomptes.nat.tn\/\u0623\u062e\u0637\u0627\u0621-\u0627\u0644\u062a\u0635\u0631\u0641\/\" \/>\n<meta property=\"og:site_name\" content=\"La Cour des Comptes\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/people\/La-Cour-des-Comptes-Tunisienne----\/100069185620444\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-27T12:01:26+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/\",\"url\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/\",\"name\":\"Des fautes de gestion - La Cour des Comptes\",\"isPartOf\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#website\"},\"datePublished\":\"2025-11-26T08:58:22+00:00\",\"dateModified\":\"2026-01-27T12:01:26+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.courdescomptes.nat.tn\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Des fautes de gestion\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#website\",\"url\":\"https:\/\/www.courdescomptes.nat.tn\/\",\"name\":\"Cour des Comptes\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.courdescomptes.nat.tn\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#organization\",\"name\":\"Cour des Comptes\",\"url\":\"https:\/\/www.courdescomptes.nat.tn\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#\/schema\/logo\/image\/\",\"url\":\"http:\/\/www.courdescomptes.nat.tn\/wp-content\/uploads\/2025\/12\/logo-cdc.png\",\"contentUrl\":\"http:\/\/www.courdescomptes.nat.tn\/wp-content\/uploads\/2025\/12\/logo-cdc.png\",\"width\":190,\"height\":152,\"caption\":\"Cour des Comptes\"},\"image\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/www.facebook.com\/people\/La-Cour-des-Comptes-Tunisienne----\/100069185620444\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Des fautes de gestion - La Cour des Comptes","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.courdescomptes.nat.tn\/\u0623\u062e\u0637\u0627\u0621-\u0627\u0644\u062a\u0635\u0631\u0641\/","og_locale":"fr_FR","og_type":"article","og_title":"Des fautes de gestion - La Cour des Comptes","og_url":"https:\/\/www.courdescomptes.nat.tn\/\u0623\u062e\u0637\u0627\u0621-\u0627\u0644\u062a\u0635\u0631\u0641\/","og_site_name":"La Cour des Comptes","article_publisher":"https:\/\/www.facebook.com\/people\/La-Cour-des-Comptes-Tunisienne----\/100069185620444","article_modified_time":"2026-01-27T12:01:26+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"3 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/","url":"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/","name":"Des fautes de gestion - La Cour des Comptes","isPartOf":{"@id":"https:\/\/www.courdescomptes.nat.tn\/#website"},"datePublished":"2025-11-26T08:58:22+00:00","dateModified":"2026-01-27T12:01:26+00:00","breadcrumb":{"@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a3%d8%ae%d8%b7%d8%a7%d8%a1-%d8%a7%d9%84%d8%aa%d8%b5%d8%b1%d9%81\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.courdescomptes.nat.tn\/"},{"@type":"ListItem","position":2,"name":"Des fautes de gestion"}]},{"@type":"WebSite","@id":"https:\/\/www.courdescomptes.nat.tn\/#website","url":"https:\/\/www.courdescomptes.nat.tn\/","name":"Cour des Comptes","description":"","publisher":{"@id":"https:\/\/www.courdescomptes.nat.tn\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.courdescomptes.nat.tn\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/www.courdescomptes.nat.tn\/#organization","name":"Cour des Comptes","url":"https:\/\/www.courdescomptes.nat.tn\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/www.courdescomptes.nat.tn\/#\/schema\/logo\/image\/","url":"http:\/\/www.courdescomptes.nat.tn\/wp-content\/uploads\/2025\/12\/logo-cdc.png","contentUrl":"http:\/\/www.courdescomptes.nat.tn\/wp-content\/uploads\/2025\/12\/logo-cdc.png","width":190,"height":152,"caption":"Cour des Comptes"},"image":{"@id":"https:\/\/www.courdescomptes.nat.tn\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/people\/La-Cour-des-Comptes-Tunisienne----\/100069185620444"]}]}},"_links":{"self":[{"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages\/1778","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/comments?post=1778"}],"version-history":[{"count":9,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages\/1778\/revisions"}],"predecessor-version":[{"id":3832,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages\/1778\/revisions\/3832"}],"wp:attachment":[{"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/media?parent=1778"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}