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FONCTOINNEMENT

Rubrique

RECETTES

Part dans le produit de la TVA


Dotation Spciale TVA ( Cas du dficit : quilibrer le budget )
TOTAL DES RECETTES DU FONCTIONNEMENT

Rubrique
Actions lies la gestion du personnel ( REMUNERATIONS DU PERSONNEL )

Amortissement en Capital de l'Emprunt FEC


Amortissement en Capital de l'Emprunt FEC
Amortissement en Capital de l'Emprunt FEC
TOTAL d'Amortissement en Capital de l'Emprunt FEC

DEPENSES

Intrt de l'Emprunt auprs FEC


Intrt de l'Emprunt auprs FEC
Intrt de l'Emprunt auprs FEC
TOTAL Intrt de l'Emprunt auprs FEC
Versement de l'Excdent la 2me Partie
TOTAL DES DEPENSES DU FONCTIONNEMENT

EQUIPEMENTS
Rubrique

RECETTES

Excdent de la premre Partie


Excdent de l'Anne prcedente
TOTAL DES RECETTES DE L'EQUIPEMENT

Rubrique

DEPENSES

Rsorption des dficits de la premire Partie


TOTAL DES DEPENSES DE L'EQUIPEMENT

REPPORT COMPTES SPECIAUX

FONCTOINNEMENT
2007

2008

2009

2010

2,667,000.00
0.00

2,934,000.00
0.00

3,668,000.00
0.00

5,851,000.00
0.00

9,234,131.25

6,830,344.93

29,759,740.94

12,085,508.92

2009

2010

2007

2008

4,067,515.63
307,946.12
0.00

4,633,928.39
0.00
0.00

4,923,326.62
696,826.11
0.00

4,323,864.55
0.00
0.00

0.00

0.00

0.00

0.00

201,311.91
0.00

0.00
0.00

304,494.15
0.00

0.00
0.00

201,311.91

0.00

304,494.15

0.00

3,029,494.03

0.00

20,567,563.88

28,738.71

9,234,131.25

6,830,344.93

29,759,740.94

12,085,508.92

EQUIPEMENTS
2007

2008

2009

2010

3,029,494.03
28,038,338.55

0.00
30,290,451.02

20,567,563.88
24,003,784.68

28,738.71
26,388,275.37

31,067,832.58

30,290,451.02

44,571,348.65

26,417,014.08

2007

2008

2009

2010

0.00

0.00

0.00

0.00

777,381.56

6,286,666.34

179,937.60

195,774.00

2007
4,156.09
,

2008
3,640.09

2009
13,436.00

2010
11,708.00

2011
5,996,617.00
0.00
37,732,152.48

2011
5,598,000.92
0.00
0.00
0.00
0.00
90.56
0.00
90.56
22,582,659.25
37,732,152.48

2011
22,582,659.25
26,221,240.08
49,190,644.13

2011
0.00
4,058,064.82

2011
56,776.00

2007
BRUTS

RETRAITS

NETS

A = A1+A2
A1
A2

RECETTES
FONCTIONNEMENT
INVESTISSEMENT

40,301,963.83
9,234,131.25
31,067,832.58

31,067,832.58
0.00
31,067,832.58

9,234,131.25
9,234,131.25
0.00

B = B1+B2
B1
B2

DEPENSES
FONCTIONNEMENT
INVESTISSEMENT

10,011,512.81
9,234,131.25
777,381.56

3,029,494.03
3,029,494.03
0.00

6,982,018.78
6,204,637.22
777,381.56

C = A-B=C1+C2
SOLDES
C1 = A1-B1
FONCTIONNEMENT
C2 = A2-B2
INVESTISSEMENT

30,290,451.02
0.00
30,290,451.02

28,038,338.55
-3,029,494.03
31,067,832.58

2,252,112.47
3,029,494.03
-777,381.56

E
F

28,038,338.55
58,328,789.57

0.00
28,038,338.55

28,038,338.55
30,290,451.02

= C+E

TRESORERIE ANTERIEURE
TRESORERIE ACTUELLE
REPPORT COMPTE SPECIAUX

4,156.09

EXCEDENT NET

30,294,607.11

2009
BRUTS
A

= A1+A2

RECETTES

74,331,089.59

RETRAITS
44,571,348.56

NETS
29,759,741.03

A1
A2

FONCTIONNEMENT
INVESTISSEMENT

29,759,740.94
44,571,348.65

0.00
44,571,348.56

29,759,740.94
0.09

B = B1+B2
B1
B2

DEPENSES
FONCTIONNEMENT
INVESTISSEMENT

29,939,678.54
29,759,740.94
179,937.60

20,567,563.88
20,567,563.88
0.00

9,372,114.66
9,192,177.06
179,937.60

C = A-B=C1+C2
SOLDES
C1 = A1-B1
FONCTIONNEMENT
C2 = A2-B2
INVESTISSEMENT

44,391,411.05
0.00
44,391,411.05

24,003,784.68
-20,567,563.88
44,571,348.56

20,387,626.37
20,567,563.88
-179,937.51

E
F

24,003,784.68
68,395,195.73

0.00
24,003,784.68

24,003,784.68
44,391,411.05

= C+E

TRESORERIE ANTERIEURE
TRESORERIE ACTUELLE
REPPORT COMPTE SPECIAUX

13,436.00

EXCEDENT NET

44,404,847.05

2011
BRUTS
A = A1+A2
A1
A2

RECETTES
FONCTIONNEMENT
INVESTISSEMENT

86,922,796.61
37,732,152.48
49,190,644.13

RETRAITS
48,803,899.33
0.00
48,803,899.33

NETS
38,118,897.28
37,732,152.48
386,744.80

B = B1+B2
B1
B2

DEPENSES
FONCTIONNEMENT
INVESTISSEMENT

41,790,217.30
37,732,152.48
4,058,064.82

0.00
22,582,659.25
0.00

19,207,558.05
15,149,493.23
4,058,064.82

C = A-B=C1+C2
SOLDES
C1 = A1-B1
FONCTIONNEMENT
C2 = A2-B2
INVESTISSEMENT

45,132,579.31
0.00
45,132,579.31

48,803,899.33
-22,582,659.25
48,803,899.33

18,911,339.23
22,582,659.25
-3,671,320.02

E
F

26,221,240.08
71,353,819.39

0.00
26,221,240.08

26,221,240.08
45,132,579.31

= C+E

TRESORERIE ANTERIEURE
TRESORERIE ACTUELLE
REPPORT COMPTE SPECIAUX
EXCEDENT NET

56,776.00
45,189,355.31

2008
BRUTS

RETRAITS

NETS

37,120,795.95
6,830,344.93
30,290,451.02

30,290,451.02
0.00
30,290,451.02

6,830,344.93
6,830,344.93
0.00

13,117,011.27
6,830,344.93
6,286,666.34

0.00
0.00
0.00

13,117,011.27
6,830,344.93
6,286,666.34

24,003,784.68
0.00
24,003,784.68

30,290,451.02
0.00
30,290,451.02

-6,286,666.34
0.00
-6,286,666.34

30,290,451.02
54,294,235.70

0.00
30,290,451.02

28,038,338.55
24,003,784.68
3,640.09
24,007,424.77

2010
BRUTS
38,502,523.00

RETRAITS
26,417,014.08

NETS
12,085,508.92

12,085,508.92
26,417,014.08

0.00
26,417,014.08

12,085,508.92
0.00

12,281,282.92
12,085,508.92
195,774.00

28,738.71
28,738.71
0.00

12,252,544.21
12,056,770.21
195,774.00

26,221,240.08
0.00
26,221,240.08

26,388,275.37
-28,738.71
26,417,014.08

-167,035.29
28,738.71
-195,774.00

26,388,275.37
52,609,515.45

0.00
26,388,275.37

26,388,275.37
26,221,240.08
11,708.00
26,232,948.08

2012
BRUTS

RETRAITS
0.00
0.00
0.00

NETS
0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00
0.00

0.00
0.00

0.00
0.00

0.00
0.00
0.00
0.00

2007

2008

2009

RECETTES
FONCTIONNEMENT
INVESTISSEMENT

9,234,131.25
9,234,131.25
0.00

6,830,344.93
6,830,344.93
0.00

29,759,741.03
29,759,740.94
0.09

DEPENSES
FONCTIONNEMENT
INVESTISSEMENT

6,982,018.78
6,204,637.22
777,381.56

13,117,011.27
6,830,344.93
6,286,666.34

9,372,114.66
9,192,177.06
179,937.60

SOLDES
FONCTIONNEMENT
INVESTISSEMENT

2,252,112.47
3,029,494.03
-777,381.56

-6,286,666.34
0.00
-6,286,666.34

20,387,626.37
20,567,563.88
-179,937.51

28,038,338.55
30,290,451.02

28,038,338.55
24,003,784.68

24,003,784.68
44,391,411.05

4,156.09

3,640

13,436

30,294,607.11

24,007,424.77

44,404,847.05

TRESORERIE ANTERIEURE
TRESORERIE ACTUELLE
REPPORT COMPTE SPECIAUX
EXCEDENT NET

FONDS DE ROULEMENT (en Jours)


TAUX D'INVESTISSEMENT

1,562

659

1,705

11.13%

47.93%

1.92%

50,000,000.00
45,000,000.00
40,000,000.00
35,000,000.00
30,000,000.00

25,000,000.00
20,000,000.00
15,000,000.00
10,000,000.00
5,000,000.00
0.00

2007
90,000,000.00

80,000,000.00
70,000,000.00
60,000,000.00

50,000,000.00
40,000,000.00
30,000,000.00

2008

2009

2010

2011

30,000,000.00
20,000,000.00

10,000,000.00
0.00
-10,000,000.00

-20,000,000.00

2007

2008

2009

2010

2011

2010

2011

12,085,508.92
12,085,508.92
0.00

38,118,897.28
37,732,152.48
386,744.80

12,252,544.21
12,056,770.21
195,774.00

19,207,558.05
15,149,493.23
4,058,064.82

-167,035.29
28,738.71
-195,774.00

18,911,339.23
22,582,659.25
-3,671,320.02

26,388,275.37
26,221,240.08

26,221,240.08
45,132,579.31

11,708

56,776

26,232,948.08

45,189,355.31

770

846

1.60%

21.13%

Evaluation Et Evolution des Recette


Dpenses

RECETTES
DEPENSES
EXCEDENT NET

2011

SOLDES
DEPENSES

DEPENSES

RECETTES

2011

Et Evolution des Recettes et

FONCTIONNEMENT
RECETTES COURANTES
RECETTES TRANSFEREES
RECETTES PROPRES
% DES RECETTES PROPRES

2007

2008

2009

2010

9,234,131.25
2,667,000.00
6,567,131.25
71.12%

6,830,344.93
2,934,000.00
3,896,344.93
57.04%

29,759,740.94
3,668,000.00
26,091,740.94
87.67%

12,085,508.92
5,851,000.00
6,234,508.92
51.59%

6,204,637.22
4,067,515.63
2,137,121.59

6,830,344.93
4,633,928.39
2,196,416.54

9,192,177.06
4,923,326.62
4,268,850.44

12,056,770.21
4,323,864.55
7,732,905.66

DEPENSES COURANTES
REMUNERATIONS DU PERSONNEL
FRAIS DE GESTION DES SERVICES
% REMUNERATION DU PERSONNEL

65.56%

67.84%

54%

35.86%

Autonomie financire (%)

105.84%

57.04%

283.85%

51.71%

2007-2008

2008-2009

2009-2010

2010-2011

RECETTES COURANTES
RECETTES TRANSFEREES
RECETTES PROPRES

-26%
10%
-41%

336%
25%
570%

-59%
60%
-76%

212%
2%
409%

DEPENSES COURANTES
REMUNERATIONS DU PERSONNEL
FRAIS DE GESTION DES SERVICES

10%
14%
3%

35%
6%
94%

31%
-12%
81%

26%
29%
24%

EVOLUTION EN %

40,000,000.00
35,000,000.00
30,000,000.00
25,000,000.00
20,000,000.00

RECETTES COURA

RECETTES COURA

20,000,000.00

DEPENSES COUR

15,000,000.00
10,000,000.00
5,000,000.00
0.00
2007

2008

2009

2010

2011

50,000,000.00
45,000,000.00
40,000,000.00
35,000,000.00

30,000,000.00
25,000,000.00

DEPENSES COUR

20,000,000.00

RECETTES PROPR

15,000,000.00
10,000,000.00
5,000,000.00
0.00
2007

2008

2009

2010

2011

2011
37,732,152.48
5,996,617.00
31,735,535.48
84.11%
15,149,493.23
5,598,000.92
9,551,492.31
36.95%
209.48%

MOYENNE

83%
32%
151%
25%
3%
59%

RECETTES COURANTES

RECETTES COURANTES
DEPENSES COURANTES

DEPENSES COURANTES

RECETTES PROPRES

2007

2008

2009

RECETTES COURANTES

9,234,131.25

6,830,344.93

29,759,740.94

DEPENSES COURANTES

6,003,325.31

6,830,344.93

8,887,682.91

EPARGNE BRUTE
ANNUITES
EPARGNE NETTE

3,230,805.94
201,311.91
3,029,494.03

0.00
0.00
0.00

20,872,058.03
304,494.15
20,567,563.88

EVOLUTION EN %
EPARGNE BRUTE

2007-2008

2008-2009

2009-2010

-100.00%

#DIV/0!

-99.86%

EPARGNE BRUTE
25,000,000.00
20,000,000.00
15,000,000.00
10,000,000.00
5,000,000.00
0.00

0.00
2007

2008

2009

2010

40,000,000.00
35,000,000.00
30,000,000.00
25,000,000.00
20,000,000.00
15,000,000.00
10,000,000.00
5,000,000.00
0.00
2007

2008

2009

2010

2011

2010

2011

12,085,508.92

37,732,152.48

12,056,770.21

15,149,402.67

28,738.71
0.00
28,738.71

22,582,749.81
90.56
22,582,659.25

2010-2011

MOYENNE

78479.55%

#DIV/0!

EPARGNE BRUTE

2011

RECETTES COURANTES
DEPENSES COURANTES

2007

2008

2009

2010

RECETTES COURANTES

9,234,131.25

6,830,344.93

29,759,740.94

12,085,508.92

DEPENSES COURANTES

6,003,325.31

6,830,344.93

8,887,682.91

12,056,770.21

EPARGNE BRUTE

3,230,805.94

0.00

20,872,058.03

28,738.71

EPARGNE CONVERTIBLE
PLAFOND 20%
PLAFOND 80%

1,645,514.34
1,645,514.34
2,383,332.84

0.00
1,366,068.99
0.00

5,647,454.04
5,647,454.04
16,393,152.27

22,990.97
2,417,101.78
22,990.97

POTENTIEL D'ENDETTEMENT
EPARGNE RESIDUELLE
FINANCEMENT TOTAL

6,582,057.36
1,585,291.60
8,167,348.96

0.00
0.00
0.00

22,589,816.15
15,224,603.99
37,814,420.14

91,963.87
5,747.74
97,711.61

2011
37,732,152.48
15,149,402.67
22,582,749.81
7,546,339.94
7,546,339.94
18,066,109.29
30,185,359.74
15,036,409.87
45,221,769.62

INDICATEURS
Population Total 2010

13737

Recettes globales par habitant (Dh/hab)

2,775

Dpenses globales par habitant (Dh/hab)

1,398

2007

2008

Taux d'invesstissement

11.13%

47.93%

Part dpenses de personnel dans les dpenses de


fonctionnement (%)

65.56%

67.84%

Autonomie financire (%)

106%

57%

13737
2,775
1,398

2009

2010

2011

1.92%

1.60%

21.13%

53.56%

35.86%

36.95%

284%

52%

209%