Expérimentation de la certification des comptes au sein du secteur public local

La Cour des comptes, en liaison avec les chambres régionales des comptes, pilote pour une période de sept ans l’expérimentation de dispositifs destinés à parvenir à une certification des comptes du secteur public local, en partenariat avec la direction générale des finances publiques et avec le soutien de la direction générale des collectivités locales. Les candidatures doivent être déposées avant le 8 août 2016.

Prévue par la loi du 7 août 2015 portant nouvelle organisation territoriale de la République, l’expérimentation de dispositifs destinés à assurer la régularité, la sincérité et la fidélité des comptes des collectivités territoriales et de leurs groupements doit permettre d’établir les conditions préalables et nécessaires à la certification des comptes du secteur public local.

La certification est une opinion écrite et motivée sur les comptes d’une entité qu’un tiers indépendant formule sous sa responsabilité. Pour les élus et les citoyens, la certification fournit une assurance raisonnable sur la fiabilité de l’information financière afférente à la collectivité concernée.

Elle constitue également un signal fort, notamment vis-à-vis des partenaires externes de la collectivité, sur la capacité de celle-ci à maîtriser ses risques en matière de production des comptes, ce qui suppose qu’elle se soit dotée d’un pilotage approprié de sa gestion, fondé sur un contrôle interne efficace.

Les candidatures doivent être déposées avant le 8 août 2016 simultanément aux adresses suivantes :


Des informations complémentaires sont disponibles sur le site collectivites-locales.gouv.fr, auprès de votre préfecture, de la direction régionale ou départementale des finances publiques ainsi que de la chambre régionale des comptes dans le ressort duquel se trouve votre collectivité ou votre établissement.

Contact : experimentation-certification-CL@ccomptes.fr



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