Dès l’instant que nous sommes d’accord sur le fait que les décrets d’avance sont prévus par la loi, leur nombre dans une année budgétaire comparé à une autre année budgétaire n’est pas le plus important, encore que dans l’esprit de la loi le nombre doit être limité à cause de son caractère exceptionnel. Ce qui est par contre le plus important (comme je l’avais clairement exprimé dans ma sortie précédente sur la question) c’est le respect des conditionnalités fixées par la loi. Par conséquent la logique de comparaison à laquelle Monsieur le ministre de la promotion de la bonne gouvernance s’est attardé dans sa précision sur les décrets d’avance n’apporte pas les éclairages attendus. Il ressort de sa réplique la clarté de mauvaises réponses à de vraies questions.
D’abord sur sa déclaration lors de sa visite au Conseil Economique Social et Environnemental disant que certains décrets d’avance ont servi au financement de l’agriculture à hauteur de 64 milliards, il est à préciser qu’aucun décret d’avance n’a été signé en 2012 et destiné à l’agriculture sur les 24 décrets d’avance qu’il a lui-même décomptés. Il a été plutôt question d’un réaménagement des allocations budgétaires qui a permis de dégager, entre autres, des crédits d’un montant de 34,2 milliards destinés à la subvention des intrants agricoles (semence et engrais de la campagne agricole 2012-2013).Ensuite dans sa précision sur les décrets d’avance le Ministre chargé de la promotion de la bonne gouvernance a déclaré que c’est seulement après « six mois d’exécution du budget en 2013 que le gouvernement a eu recours a deux décrets d’avance ». Il faudra également préciser, en l’espèce, que c’est plutôt quatre mois au lieu de six mois. En effet, le premier décret d’avance date du 29 avril 2013. C’est le décret d’avance N° 2013-583 d’un montant de 10 798 882 647 francs CFA. Concernant les décrets d’avance, leur étude révèle des dérives graves et des tentatives de dissimulation, en parfaite violation de la loi. Sur les dérives graves Le tout premier décret d’avance du Président Macky Sall a été signé, avant même l’installation de son gouvernement, pour alimenter ce qui est communément appelé ses fonds politiques à hauteur de 8 milliards. Ces fonds sont composés des fonds spéciaux et des fonds de solidarité africaine. Cette opération a été effectuée sans tenir compte du prorata temporis. Ce qui le conduit en parfaite contradiction avec l’esprit du législateur qui autorise un montant pour une année et non pour huit mois…Pire, le Président à travers toujours un décret d’avance s’est doté de 2 663 908 000 francs cfa de fonds politiques supplémentaires dans la même année budgétaire 2012 à travers des fonds spéciaux. Un décret qui n’a pas figuré dans la Loi de Finance Initiale de 2012 mais sciemment dissimulé dans celle de 2013. C’est le décret n°2012-747 du 19 juillet 2012. Le Président de la république s’est donc octroyé d’une manière unilatérale des fonds politiques d’un montant de 10 663 908 000 francs CFA pour huit mois de magistère contre huit milliards autorisés à son prédécesseur pour la durée d’un an.Il s’y ajoute que d’après le ministre de la promotion de la bonne gouvernance, le recours aux décrets d’avance en 2012 a été un « mécanisme qui, dans l’attente de la mise en place de la nouvelle Assemblée nationale et du vote du projet de loi de finances rectificative pour l’année 2012 qui n’est intervenu qu’en octobre 2012, restait le seul instrument permettant aux nouvelles autorités d’agir sur le budget et de prendre en charge les préoccupations urgentes et prioritaires des populations. Là également, nul ne saurait, avec raison, parler d’abus. »Cette explication nous laisse perplexe car comment comprendre que des décrets d’avance aient été signés quelques jours après le vote de la loi de finance rectificative sans respecter les conditions d’urgence et de nécessité impérieuse d’utilité publique comme le prévoit l’article 23 de la loi organique portant loi des finances. On peut citer comme exemple le décret d’avance N° 2012-1225 du 05 novembre 2012 signé juste après le vote de la Loi de Finances Rectificative 2012 et destiné, entre autres, à des indemnités d’expropriation et de préemption pour un montant de 2 milliards, sans autres formes d’explications. La morale républicaine aurait recommandé que ces dépenses extrabudgétaires qui ne sont guidées par aucune urgence soient logées dans les lois de finances initiales ou rectificatives et soumises au vote des parlementaires. Sur la violation de la loiL’article 23 de la loi organique sur la loi des finances dispose clairement qu’ « en cas d’urgence et de nécessité impérieuse d’intérêt national, des crédits supplémentaires peuvent être ouverts par décrets d’avance pris en conseil des ministres.Le Parlement est immédiatement informé et la ratification des crédits se fera sur la prochaine loi des finances. »Cet article qui encadre les décrets d’avance a été souvent violé par le Président de la république. L’Assemblée nationale n’a pas été informée d’un seul décret d’avance pris en 2012 par le Président Macky Sall. Les députés ont découvert ces décrets d’avance au moment du vote de la loi de finances rectificative. Ce qui est un manque de respect notoire vis à vis de l’Assemblée nationale.Il s’y ajoute que certains décrets d’avance qui ont été signés avant le vote de la loi de finances rectificative d’octobre 2012 n’ont pas été versés dans ladite loi de finance. 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