Le samedi 18 novembre 2023, lors de l’ouverture de la session budgétaire, le ministre des Finances et du Budget a affirmé que la Loi de finances au titre de la gestion 2024 fixe le budget à 7003 milliards. Plusieurs médias ont repris le chiffre avancé l’argentier de l’Etat et titré que le Budget adopté du Sénégal en 2024 est de 7003 milliards.
Pourtant à la page 39 du Projet de loi de finances initiale (PLFI), il est clairement indiqué que « Les dépenses du budget général en 2024 sont arrêtées à 5 533,9 milliards de FCFA, contre 4 965 milliards de FCFA en 2023, soit une augmentation de 568,9 milliards de FCFA (+11,5%) »
Que « Les recettes du budget général en 2024 s’établissent à 4 693,7 milliards de FCFA, contre 3 919,5 milliards de FCFA en 2023, soit une augmentation de 774,3 milliards de FCFA (+19,8%). Les recettes et dépenses des Comptes spéciaux du Trésor s’équilibrent à 221,5 milliards de FCFA ».
Ce qui fait qu’au total, « les prévisions de recettes du projet de loi de finances 2024 s’établissent à 4 915,2 milliards de FCFA, contre 4 096,4 milliards de FCFA pour l’année 2023, soit une augmentation de 818,8 milliards de FCFA (+20%) », rapporte le document.
Qui ajoute que « le déficit budgétaire sera de 3,9% du PIB en 2024, soit 840,2 milliards de FCFA contre 4,9% du PIB en 2023 équivalent à 1 045,5 milliards de FCFA en 2023 ».
Le subterfuge du ministre Amadou Moustapha Ba qui s’appuie sur une méthode de calcul révolue depuis 2009.
Pour asseoir sa communication et la faire passer comme lettre à la Poste dans les médias qui ont repris son chiffre de 7003 milliards, le ministre des Finances s’est basé sur l’ancienne méthode de calcul.
Toujours à la page 39 du document, une comparaison est convoquée, mais voilée avec un emploi du Conditionnel. « En comparaison avec l’ancienne méthode comptable, les chiffres de la loi de finances de 2024 seraient de l’ordre de 7 003,6 milliards de FCFA (=4 915,2 + 840,2+ 1 248, 21), si on y ajoute l’amortissement de la dette d’un montant de 1 248, 21 milliards de FCFA », lit-on dans ce paragraphe qui vient juste après les vrais chiffres du Budget général 2024.
C’est donc sur ce paragraphe que le ministre Amadou Moustapha Ba s’est appuyé pour avancer le chiffre inexistant de 7003 milliards.
Les précisions de l’expert Abdou Karim Sock sur cette méthode comptable révolue
Après la déclaration du ministre des Finances, l’expert consultant, Abdou Karim Sock a tenu à rétablir les faits dans leur contexte.
« Dans l’ordonnance de 1962 ainsi que dans les LOLF de 1963, 1975, 2001 et 2009, les emprunts à moyen long terme étaient considérés comme des ressources budgétaires et entraient de facto en ligne de compte dans les chiffres du budget », souligne-t-il d’emblée.
Avant d’ajouter: « A partir de 2009, la directive UEMOA sur la LOLF transposée en 2011 (LOLF 2011-15 du 08 juillet 2011 abrogée par la LOLF 2020-07 du 26 février 2020) classe les emprunts à moyen long terme dans les ressources de trésorerie et l’amortissement de la dette dans les charges de trésorerie ».
Ce qui lui fait dire: « Au regard de ce reclassement, il n’est plus légal ni réglementaire de continuer à retenir la même comptabilisation depuis 1960 quel que soit le besoin de comparabilité. L’amortissement de la dette qui relève du tableau de financement ne peut pas être intégré dans le tableau équilibre de la loi de finances tel qu’il ressort des dispositions de l’article 44 de la LOLF de 2020 ».
Monsieur Sock de conclure: « Le tableau d’équilibre fait apparaître: Le solde budgétaire global résultant de la différence entre les recettes et les dépenses BUDGETAIRES; Le solde budgétaires de base tel que défini par le pacte de convergence, de stabilité et de croissance de l’UEMOA ».
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