Controleur des finances publiques

Transcription

Controleur des finances publiques
•
•
•
•
! "
'( ) $* " '+,-
# $
%" &
...
/ %$
!
" % , " !# !0" '+,-
/ #!
# $
,1
2! 3
" # !$
"
!% !
%"
$
"4
0
" # !$
5 3&
6 $7
!!!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
'1
!!!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
81
!!!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
91
!!!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
(1
!!!!!!!!!!!!!!!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
$
$ #!$# "$ $
:$
"!
#
"
#
$$!!
$$$!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!$$$$$$$$$!$$$$!!
#
#
*
*
$$$$$$$$$$$$$$$$$$$!$$$$!
$$!
$$$$$$$!$$$$!!
#)
# $
$$$$$$$$$$$$$$!!$$$$$!
%
#
'( ) $* " '+,-
! #
,1
'1
&
&
$!$$$!!$$$$!!
'
(
+++ ++++ ++++ ++++ +++++ +++++ ++++
,
,
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
$!!! $!!! $!!!
!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!!
$!!! $!!! $!!!
-
.
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$!
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$!
/
0
$$$$!
1
$$$$$$$$$$$$$$!!
$$! 2 $$! 2 $$! 2 $$! 2$$!
.
%
$$! 2 ! $$! 2 $$! 2 $$! 2$$!
$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
*
/
1
#
4
"
*
5
6
*
/
3
$$$
72
8
8
1
%
$$$$$$$$$$$$$$$$$$$$$$$$$
8
5
;!$# !$$ "
1
8
6
*
$ $6
!;; "
%3
" !$$
< $
=%
$$$$$$$$$$$$$$$$$$$$$$$$$
9
22
8
$$$$$$$$$$$$$$$$$$$$$$$$$
8
1
& # " #"%
% " 7
8
$$$$$$$$$$$$$$$$$$$$$$$$$
1
$$$$$$$$$$$$$$$$$$$$$$$$!!!
/
7
$$$$$$$$$$$$
$$$$$$$$$$$$$
8
8>
?#
/ )! $ "
8
% !
"
# $
%"
2
-2
:2
4
4
, 9
=
.
5 6.
B, 6C 5 6D
E
0 ,
6
,
4
9
<
?
=
6@ 5
6@ 5
6/ ' 6/
6D
6
6
6
6 E
6 E '
2> 6 *
*
!>
; !/
=
;
>
6
2 2
?
61
A6 ? 5 6 ?
6(
56 " 6 % ' 2@ 6 % 5 6 %
6 *
6 * , 6 # ,5 6 D
6
5 6
6
5
!
:
F2
,
2
, 9
<
5
/G0GE?%
•
1
/1.%C
6
$$!! $$!! $$!!
'
4
5
$$!! $$!! $$!!
4
•
5
5
6
5
I J6 4
5
4
•
6
4
5
5
H
5
5
5
5
4
5
6
6 4
•
4
4
4
•
K
4
2 :L
5
4
4
:
2
4
4
•
6
6
6
4
! -F 2:
4
6
4
•
!
M2
4
D
!
9
$$$$$$$$$$$$$$$$$$$$$$$!!$$$
$$$! $$$! $$$!
N2
9
!$
'
5 ,
'( $ /
% " #"%
O1/
O.%1 6 6
Q
O1/6
5
$
2
%$ =%
$
!%"
# $
@:
9
4
6
4
6
P
!
. $$$$$$$$$$6
$$$$$$$$!
5
F
6
...
,A
!
$ #!$
D
% " *! "
# " #"%
-R
!
"
# $
!
$ $6
LF2 N
%" C D
$ #!
"
# $
%" B
!%* "
9
%3 # $
LF!
C ! E"
##!
< $
:$
=%
;!$# !$$ "
!
?#
%
"
%* $
S
•
S
•
9
=
•
>
2
<
;
?
6
=
=
6
5
,
9
<
S
,
•
9
6
7 4
/G0GE?%
/1.%C
6
4
'
5
I ! II6 4
5
4
5
5
4
5
4
5
H
6
5
5
5
6
5
5
4
5
6 4
4
4
2 :L
4
6
4
:
2
4
6
4
6
4
! -F 2:
4
4
6
!
4
•
D3
•
4
5
4
K
6
9
!$
'
S
5 ,
5
'( $ /
% " #"%
$
O1/
O.%1 6 6
2
4
Q
O1/6
!%
!
%$ =%
6
4
" $#!
6
$
!%"
# $
9
P
@:
!
" " )
!
M
F
!
3
! " *! "
!
"
# $
%" B
7
5
9
!
!%
%
-!
%
"
!$$
4 9
.
6
1
"
# $
%"
;
$ ;! 7
5
#2
!
!
" " $
2!"
/ *! " # $
!
'( ) $* " '+,-
" " )
A
%" B
4
5
(
5
4
%
,
6
9
6
9
!
!
!
!"
?
4
#
<
6
<
!
$
!
6
$
!
N
G
6
...
!
#$
!"#
0
!"#
2
3,
/
"/",
,
0
!"#
!"
(
:
2
)
<
!"#
*& #
,
,*
/ 4
#-
3
!"#
3
!"#
4 0
2 1 *
;
#2
2
, 8
'
2
2
32
/,
. "
22 2
22
#
2
#
#
:
#
$
23
32 2
?
#
#
3
440
$
33
2
#
'0
1
0/
33
#
$
,*
/0 " )
3
3
#
3
#
+
( #
+
. *
3,
3
3
,*
+
( #
$*
/ .0"
4 90"
4
$B0 *
/ 5
"
3
+
A
4
/
.
#
3
2
#
$ = )@
2
,04 ..
%
3 3
* :
,& .0 40 #
#
/
/
,04 ..
!"#
>$
1
!
!"#
,*
+
4
3
( 4
/
2
)
,*
$
" 5 $$
4
,* -9 ."
+
=)
.0/
,
8 $
+
2
0"4 . / #
,*
/0"
,* ,
+
9 $#
;
3
,* # - ./0 1
,*
) *
1 $$
/ $$
/ .0"
!"#
!"#
*&
+
7
4
"
$$
2
.
3
6
0
!"#
2
)
4
0
!"#
3
%& '
+
!"#
3
"
%
,
1 *5 A
2
,& %
22
+
,*
,*
+
+
+
/
') C*
"% . '
" /
,*
".
", /
#
2
#
". #
$
23 3
33
#
R
!
32
!"#
/ 4 90"
3
!"#
#
33
!"#
3
!"#
4 "
"4
-9 ."
)
/4
3 33 7
=$
"4
'
5< A
=$
2 2
% $#
) $
%) )
/ # $B
!
$
2
#
2 3
:
2
**
2
$$
,* !.
0/ 7 $A
,& % 0
, 1 *
#
22
#
22
0"4 4A$7
,* . ! .."
$$
+
$
3
$
2
2
#
23
A$ %
7
9
#
2
#
3
+
/4 2
2
3
22
1(# 7
F
+
* :
- " '
,* !
$
+
= )@
<A #
4 7
+
4=) $ )
# 5$ :
=
# 5$ :
C=
#
,
"
#
2
,& % "..0 , 1 $
+
B0"4
)
<
#
+
' $
7&
$B
,& .
+
$
,
9 .
!"#
$
$
1
,* #. " !044E 4A$7
+
4
$$
4 0!!"
,* %
/1
=
4 "
4 " /
*
, $
D 7
3
9
4
,*
+
+
7
!"#
9 .
2D
2#
33
904% 4
( #
A
3
!"#
!"#
$ %
32
/,
!"# 4 "
2
"
+ 2
2
+
,& / 0, 4
,* /
9
0
#
3
1$ )
3
#
2
L
!
?
(
/
%
2(
6
N: 6
4
#
:!"
#
'2 2B
=
'
:6
#
N
5
!
5
;
! >
6
6
, 69
6
6
5
5
'
!
(
%
,
*D%
*D? 6
7
6
,
5
6
S
5
= 6
S
,
S
11(D% 1E(D%6
7
6
5 2 5
5
S
6
6
7
!