{"id":29036,"date":"2024-08-19T08:00:00","date_gmt":"2024-08-19T12:00:00","guid":{"rendered":"https:\/\/intosaijournal.org\/?p=29036"},"modified":"2024-08-16T23:40:13","modified_gmt":"2024-08-17T03:40:13","slug":"lettre-du-president-de-lintosai-partenariats-public-prive-dans-le-domaine-des-infrastructures","status":"publish","type":"post","link":"https:\/\/intosaijournal.org\/fr\/lettre-du-president-de-lintosai-partenariats-public-prive-dans-le-domaine-des-infrastructures\/","title":{"rendered":"Lettre du pr\u00e9sident de l’INTOSAI : Partenariats public-priv\u00e9 dans le domaine des infrastructures"},"content":{"rendered":"\n

Dans sa lettre d’ao\u00fbt 2024, le pr\u00e9sident de l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le des finances publiques (INTOSAI), le ministre Bruno Dantas, explique que les infrastructures sont essentielles au d\u00e9veloppement \u00e9conomique et social.\nElles constituent la base des activit\u00e9s productives et am\u00e9liorent la qualit\u00e9 de vie, jouant un r\u00f4le essentiel dans le progr\u00e8s collectif aux niveaux r\u00e9gional et mondial. <\/em><\/p>\n\n

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Les infrastructures sont essentielles au d\u00e9veloppement \u00e9conomique et social.\nElles constituent la base des activit\u00e9s productives et am\u00e9liorent la qualit\u00e9 de vie, jouant un r\u00f4le essentiel dans le progr\u00e8s collectif aux niveaux r\u00e9gional et mondial. <\/p>\n\n

Au cours des derni\u00e8res d\u00e9cennies, plusieurs pays ont r\u00e9duit l’intervention de l’\u00c9tat dans la fourniture directe d’infrastructures, se concentrant davantage sur la r\u00e9glementation et la supervision des services publics fournis par des capitaux priv\u00e9s.\nCette \u00e9volution est motiv\u00e9e par la n\u00e9cessit\u00e9 d’all\u00e9ger la pression sur les budgets publics et de r\u00e9duire la dette de l’\u00c9tat, en transf\u00e9rant une partie des co\u00fbts et des risques au secteur priv\u00e9. <\/p>\n\n

Dans ces pays, les concessions et les partenariats public-priv\u00e9 (PPP) ont jou\u00e9 un r\u00f4le important en permettant la collaboration entre les secteurs public et priv\u00e9, en combinant les ressources et l’expertise pour rendre viables les projets d’infrastructure \u00e0 grande \u00e9chelle. <\/p>\n\n

Lorsqu’ils sont bien planifi\u00e9s et ex\u00e9cut\u00e9s, ces mod\u00e8les encouragent non seulement l’investissement et l’efficacit\u00e9 de la gestion et du fonctionnement, mais favorisent \u00e9galement une croissance \u00e9conomique durable, la cr\u00e9ation d’emplois et l’am\u00e9lioration des services publics.\nEn outre, ils permettent d’allouer des ressources publiques limit\u00e9es \u00e0 d’autres domaines d’int\u00e9r\u00eat soci\u00e9tal. <\/p>\n\n

Selon le D\u00e9partement des affaires \u00e9conomiques et sociales des Nations unies (troisi\u00e8me conf\u00e9rence internationale sur le financement du d\u00e9veloppement, tenue en 2016), les investissements tant publics que priv\u00e9s jouent un r\u00f4le fondamental dans le financement des infrastructures, y compris le recours aux partenariats public-priv\u00e9.\nEn outre, il est important de renforcer les capacit\u00e9s pour \u00e9tablir et g\u00e9rer les PPP, assurer une r\u00e9partition \u00e9quitable des risques et des b\u00e9n\u00e9fices, mettre en \u0153uvre des m\u00e9canismes de responsabilit\u00e9 et respecter les normes sociales et environnementales. <\/p>\n\n

L’exp\u00e9rience de nombreux pays, dont le Br\u00e9sil, r\u00e9v\u00e8le que les contrats de concession et de PPP peuvent comporter des risques budg\u00e9taires importants, compromettant leur performance et leur viabilit\u00e9.\nLes projets qui \u00e9chouent ou sont bloqu\u00e9s peuvent avoir des cons\u00e9quences budg\u00e9taires directes, comme l’a soulign\u00e9 le Fonds mon\u00e9taire international (FMI) en 2018. (1)<\/em><\/p>\n\n

Par cons\u00e9quent, le contr\u00f4le externe des institutions sup\u00e9rieures de contr\u00f4le (ISC) peut jouer un r\u00f4le crucial dans l’am\u00e9lioration des privatisations, en apportant des avantages substantiels \u00e0 la soci\u00e9t\u00e9 et au d\u00e9veloppement des pays.\nLe travail de ces institutions, par le biais d’\u00e9valuations fond\u00e9es sur des preuves et d’analyses ind\u00e9pendantes, contribue non seulement \u00e0 la maturit\u00e9 et \u00e0 l’efficacit\u00e9 des projets, mais renforce \u00e9galement la s\u00e9curit\u00e9 juridique. <\/p>\n\n

R\u00e9cemment, le groupe de travail sur l’audit des politiques et la r\u00e9glementation des infrastructures(GTInfra)<\/a> de l’Organisation des institutions sup\u00e9rieures de contr\u00f4le d’Am\u00e9rique latine et des Cara\u00efbes (OLACEFS) a organis\u00e9 une formation sur l’audit des concessions et des partenariats public-priv\u00e9 dans le domaine des infrastructures, dans une perspective intersectorielle.\nL’OLACEFS est pr\u00e9sid\u00e9e par l’ISC du Br\u00e9sil et comprend les institutions sup\u00e9rieures de contr\u00f4le de l’Argentine, du Chili, du Costa Rica, du Salvador, du Mexique, du Paraguay et du P\u00e9rou.\nLe groupe r\u00e9alisera un audit coop\u00e9ratif au cours du second semestre 2024 afin d’\u00e9valuer les conditions dans lesquelles les gouvernements nationaux permettent la fourniture de services publics dans le cadre de contrats complexes \u00e0 long terme, dans le cadre de concessions d’infrastructures et de PPP. <\/p>\n\n

Cette ann\u00e9e, la Cour f\u00e9d\u00e9rale des comptes du Br\u00e9sil a publi\u00e9 la R\u00e9f\u00e9rence(2)<\/em> pour le contr\u00f4le externe des concessions et des partenariats public-priv\u00e9, une ressource essentielle pour renforcer la surveillance des institutions sup\u00e9rieures de contr\u00f4le au Br\u00e9sil et dans le monde.\nCe document fournit des lignes directrices pour l’\u00e9valuation des projets selon cinq dimensions : strat\u00e9gique, \u00e9conomique, financi\u00e8re, commerciale et manag\u00e9riale.\nIl comprend des proc\u00e9dures et des exemples tir\u00e9s de pr\u00e9c\u00e9dents br\u00e9siliens qui peuvent contribuer \u00e0 am\u00e9liorer la performance et les r\u00e9sultats des politiques publiques en mati\u00e8re d’infrastructures.\nLa r\u00e9f\u00e9rence est en cours de traduction en anglais et en espagnol afin de la rendre accessible, d’ici la fin du mois d’octobre, \u00e0 l’ensemble de la communaut\u00e9 de l’INTOSAI, \u00e9largissant ainsi sa port\u00e9e et son utilit\u00e9 mondiale. <\/p>\n\n

En outre, l’OLACEFS a \u00e9galement publi\u00e9 le Gu\u00eda T\u00e9cnica OLACEFS de Auditor\u00eda Externa de APPs y Concesiones(3)<\/em>, qui consolide les lignes directrices pour la r\u00e9alisation d’audits externes sp\u00e9cifiques pour les contrats de PPP et les concessions, en adh\u00e9rant aux meilleures m\u00e9thodologies et pratiques internationales.<\/p>\n\n

L’Agenda 2030 des Nations unies (ONU) inclut la construction d’infrastructures r\u00e9silientes, la promotion d’une industrialisation durable et l’encouragement de l’innovation parmi ses 17 objectifs de d\u00e9veloppement durable (ODD).\nIl vise \u00e9galement \u00e0 \u00e9tablir des partenariats public-priv\u00e9 efficaces, en tirant parti de l’exp\u00e9rience acquise dans les strat\u00e9gies de mobilisation des ressources pour int\u00e9grer les efforts en faveur d’un d\u00e9veloppement durable et inclusif. <\/p>\n\n

La mise en place de proc\u00e9dures d’audit pour les grands projets d’infrastructure dans le cadre de concessions et de PPP, sur la base des meilleures pratiques internationales et de l’exp\u00e9rience de diverses institutions d’audit, contribue \u00e0 la cr\u00e9ation d’un environnement r\u00e9glementaire et institutionnel bien structur\u00e9.\nCela est essentiel pour garantir la s\u00e9curit\u00e9 juridique et attirer les investissements priv\u00e9s, qui \u00e0 leur tour am\u00e9liorent les infrastructures et les services publics.\nCes efforts s’alignent sur les objectifs de l’Agenda 2030 des Nations unies pour le d\u00e9veloppement durable, en promouvant la qualit\u00e9 de vie des citoyens et la pr\u00e9servation de notre plan\u00e8te. <\/p>\n\n

Notes de bas de page :<\/em><\/p>\n\n

    \n
  1. Disponible \u00e0 l’adresse suivante : https:\/\/www.elibrary.imf.org\/downloadpdf\/journals\/002\/2018\/249\/002.2018.issue-249-pt.xml<\/a> <\/em><\/li>\n\n\n\n
  2. Disponible \u00e0 l’adresse suivante : https:\/\/btcu.apps.tcu.gov.br\/api\/obterDocumentoPdf\/76306499<\/a><\/em><\/li>\n\n\n\n
  3. Disponible \u00e0 l’adresse<\/a> suivante : https:\/\/olacefs.com\/gtinfra\/document\/guia-tecnica-olacefs-de-auditoria-externa-de-apps-y-concesiones\/.<\/a><\/em><\/li>\n<\/ol>\n\n
    \"\"<\/figure>\n","protected":false},"excerpt":{"rendered":"

    Dans sa lettre d’ao\u00fbt 2024, le pr\u00e9sident de l’Organisation internationale des institutions sup\u00e9rieures de contr\u00f4le…<\/p>\n","protected":false},"author":8,"featured_media":22573,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[2878],"country":[2897],"region":[2870],"news-type":[2888],"coauthors":[3291],"class_list":["post-29036","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-inside-intosai-fr","country-brazil-5-fr","region-olacefs-de-fr","news-type-inside-intosai-fr"],"acf":[],"yoast_head":"\nLettre du pr\u00e9sident de l'INTOSAI : Partenariats public-priv\u00e9 dans le domaine des infrastructures - INTOSAI Journal<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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