{"id":1782,"date":"2025-11-26T09:58:50","date_gmt":"2025-11-26T08:58:50","guid":{"rendered":"http:\/\/www.courdescomptes.nat.tn\/les-personnes-soumises-a-la-juridiction-de-la-cour-des-comptes-en-matiere-de-repression-des-fautes-de-gestion\/"},"modified":"2026-01-27T12:53:38","modified_gmt":"2026-01-27T11:53:38","slug":"les-personnes-soumises-a-la-juridiction-de-la-cour-des-comptes-en-matiere-de-repression-des-fautes-de-gestion","status":"publish","type":"page","link":"https:\/\/www.courdescomptes.nat.tn\/fr\/les-personnes-soumises-a-la-juridiction-de-la-cour-des-comptes-en-matiere-de-repression-des-fautes-de-gestion\/","title":{"rendered":"Les justiciables en mati\u00e8re de fautes de gestion"},"content":{"rendered":"

[vc_row rtl_reverse=\u00a0\u00bbyes\u00a0\u00bb css=\u00a0\u00bb.vc_custom_1764949489060{background-position: 0 0 !important;background-repeat: no-repeat !important;}\u00a0\u00bb][vc_column]

L\u2019article 111 de la loi organique n\u00b0 41 de 2019 pr\u00e9cit\u00e9e a d\u00e9termin\u00e9 les personnes soumises \u00e0 la juridiction de la Cour des comptes, \u00e0 savoir :<\/p>\n

    \n
  • Les ordonnateurs des recettes et des d\u00e9penses de l\u2019\u00c9tat, des \u00e9tablissements publics et des collectivit\u00e9s locales ;<\/li>\n
  • Les agents de l\u2019\u00c9tat, des \u00e9tablissements et entreprises publics ainsi que des collectivit\u00e9s locales ;<\/li>\n
  • Les agents, gestionnaires et repr\u00e9sentants des entreprises dont l\u2019\u00c9tat ou les collectivit\u00e9s locales d\u00e9tiennent, directement ou indirectement, 50 % ou plus du capital ;<\/li>\n
  • Les pr\u00e9sidents et les agents des instances publiques ind\u00e9pendantes, y compris les instances constitutionnelles ind\u00e9pendantes et les instances de r\u00e9gulation.<\/li>\n<\/ul>\n<\/div><\/div><\/div>
    \"Unnamed<\/div><\/div><\/div><\/div>[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"[vc_row rtl_reverse=\"yes\" css=\".vc_custom_1764949489060{background-position: 0 0 !important;background-repeat: no-repeat !important;}\"][vc_column]L\u2019article 111 de la loi organique n\u00b0 41 de 2019 pr\u00e9cit\u00e9e a d\u00e9termin\u00e9","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1782","page","type-page","status-publish","hentry"],"yoast_head":"\nLes justiciables en mati\u00e8re de 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\/\u0627\u0644\u0623\u0634\u062e\u0627\u0635-\u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646-\u0644\u0642\u0636\u0627\u0621-\u0645\u062d\u0643\u0645\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Les justiciables en mati\u00e8re de fautes de gestion - La Cour des Comptes\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.courdescomptes.nat.tn\/\u0627\u0644\u0623\u0634\u062e\u0627\u0635-\u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646-\u0644\u0642\u0636\u0627\u0621-\u0645\u062d\u0643\u0645\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\/\" \/>\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=\"2026-01-27T11:53:38+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=\"2 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%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/\",\"url\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/\",\"name\":\"Les justiciables en mati\u00e8re de fautes de gestion - La Cour des Comptes\",\"isPartOf\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/#website\"},\"datePublished\":\"2025-11-26T08:58:50+00:00\",\"dateModified\":\"2026-01-27T11:53:38+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accueil\",\"item\":\"https:\/\/www.courdescomptes.nat.tn\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Les justiciables en mati\u00e8re de 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":"Les justiciables en mati\u00e8re de 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\/\u0627\u0644\u0623\u0634\u062e\u0627\u0635-\u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646-\u0644\u0642\u0636\u0627\u0621-\u0645\u062d\u0643\u0645\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\/","og_locale":"fr_FR","og_type":"article","og_title":"Les justiciables en mati\u00e8re de fautes de gestion - La Cour des Comptes","og_url":"https:\/\/www.courdescomptes.nat.tn\/\u0627\u0644\u0623\u0634\u062e\u0627\u0635-\u0627\u0644\u062e\u0627\u0636\u0639\u0648\u0646-\u0644\u0642\u0636\u0627\u0621-\u0645\u062d\u0643\u0645\u0629-\u0627\u0644\u0645\u062d\u0627\u0633\u0628\/","og_site_name":"La Cour des Comptes","article_publisher":"https:\/\/www.facebook.com\/people\/La-Cour-des-Comptes-Tunisienne----\/100069185620444","article_modified_time":"2026-01-27T11:53:38+00:00","twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/","url":"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/","name":"Les justiciables en mati\u00e8re de fautes de gestion - La Cour des Comptes","isPartOf":{"@id":"https:\/\/www.courdescomptes.nat.tn\/#website"},"datePublished":"2025-11-26T08:58:50+00:00","dateModified":"2026-01-27T11:53:38+00:00","breadcrumb":{"@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.courdescomptes.nat.tn\/%d8%a7%d9%84%d8%a3%d8%b4%d8%ae%d8%a7%d8%b5-%d8%a7%d9%84%d8%ae%d8%a7%d8%b6%d8%b9%d9%88%d9%86-%d9%84%d9%82%d8%b6%d8%a7%d8%a1-%d9%85%d8%ad%d9%83%d9%85%d8%a9-%d8%a7%d9%84%d9%85%d8%ad%d8%a7%d8%b3%d8%a8\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accueil","item":"https:\/\/www.courdescomptes.nat.tn\/"},{"@type":"ListItem","position":2,"name":"Les justiciables en mati\u00e8re de 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\/1782","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=1782"}],"version-history":[{"count":9,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages\/1782\/revisions"}],"predecessor-version":[{"id":3831,"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/pages\/1782\/revisions\/3831"}],"wp:attachment":[{"href":"https:\/\/www.courdescomptes.nat.tn\/fr\/wp-json\/wp\/v2\/media?parent=1782"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}