« Le 7 décembre 2017 votre juridiction a été saisie. Il ne s’agit ni plus ni moins de juger des personnes sur la base de l’ordonnance de renvoi. Il s’agit de requalifier des faits. Il s’agit de l’action civile, qui va engendrer la réparation de tous les dommages causés par une réparation des dommages et intérêts. C’est donc sous ce rapport que nous allons accentuer nos différentes plaidoiries. Nous rappelons à tous que nous sommes sous le règne de la loi. Tout ce qui se dira devra être exclusivement basé sur la loi. C’est pourquoi, pendant plusieurs échanges sur les perspectives de la cause, toutes nos questions doivent être recadrées dans le cadre juridique.
Toute cette affaire est partie d’un rapport de l’Inspection générale d’État (Ige). Tout concerne la caisse d’avance de la ville de Dakar. La défense a estimé qu’il s’agit de fonds politiques. C’est une histoire qui nous a été racontée. Ces faits ne pourront être analysés qu’en déterminant en quoi l’État du Sénégal a subi un préjudice. L’article 121 du décret portant règlement général de la comptabilité publique nous parle de l’unicité de caisse (…).
Toutes dépenses publiques obéissent à deux phases, qui sont la phase comptable et la phase administrative. Une fois les crédits sont votés et l’engagement effectué, il faut un ordre de paiement destiné au comptable. Ce qui veut dire qu’il y a une phase imputée au maire et l’autre au comptable. Dans notre cas d’espèce, le maire, en tant qu’ordonnateur, dit que le service est effectivement fait. Là, je viens à l’unicité de caisse pour montrer que l’État a subi un préjudice. À la ville de Dakar, il n’y a qu’une seule caisse. De faux justificatifs ont servi de décaissements à la caisse d’avance de la ville de Dakar. Si la ville de Dakar avait sa propre caisse, il (le maire, ndlr) n’allait pas produire de fausses pièces pour fournir des décaissements. Nul besoin de fabriquer des fausses pièces.
Le receveur n’aurait jamais pu décaisser, si on ne lui avait pas donné des pièces. Parce que dans le cadre de sa gestion, il a un supérieur. Il a fallu qu’Abdoulaye Diagne (ndlr : comptable à la ville de Dakar) témoigne à la barre pour qu’on puisse se rendre compte qu’il n’y a jamais eu du riz et du mil à la ville de Dakar. La caisse de l’État est unique. C’est pourquoi les propos de Khalifa Sall ne sont pasfondés. Lesfaits sont têtus. Comme le disait le prévenu Khalifa Sall, comment on peut, sur la base des fonds politiques, reverser une Tva ?
«NULLE PART VOUS NE VERREZ LA JUSTIFICATION DES FACTURES…»
Concernant les transferts, Me Demba Ciré Bathily nous a parlé des ristournes. Ce sont des parts des dépôts que l’État donne à la ville. Selon les articles 250 et 255 du Code de procédure pénale, ils sont accordés par l’État, mais ils sont gagés sur l’immobilier ou des voitures. Ils sont enregistrés par l’État. Nous sommes en présence de mouvements de fonds, des impôts accordés par l’État. Presque 4 milliards ont été accordés par l’État en ce qui concerne les ristournes.
En définitive, qu’est-ce qui reste dans cette procédure ? Notre position est de vous dire que vous avez commis un préjudice. S’il n’y avait pas de fausses pièces, l’argent n’aurait jamais été sorti des caisses. C’est parce que vous avez monté de fausses factures de riz et de mil pour faire sortir l’argent. La ville de Dakar est un démembrement de l’État. Nulle part vous ne verrez la justification des factures. La ville de Dakar est certes autonome. Mais cette autonomie est limitée. S’il y a aujourd’hui un incident à la ville de Dakar, c’est l’État qui doit y faire face. Je vous parle d’un État unitaire.
La mairie de Dakar n’a pas un statut juridique. Il n’y a qu’un seul : l’État et c’est l’État du Sénégal. (…) Nous demandons réparation. (… ) L’État du Sénégal demande 5 milliards pour la réparation du préjudice morale et 1 milliard 830 pour le préjudice matériel.»
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Among me and my husband we’ve owned further MP3 gamers over the yrs than I can rely, such as Sansas, iRivers, iPods (classic & touch), the Ibiza Rhapsody, and so forth. But, the previous handful of several years I’ve solved down in direction of one line of gamers. Why? For the reason that I was satisfied toward examine how well-designed and fun towards use the underappreciated (and commonly mocked) Zunes are.
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Apple at this time incorporates Rhapsody as an application, which is a Terrific commence, but it is at this time hampered via the inability in direction of shop domestically on your iPod, and consists of a dismal 64kbps little bit price. If this changes, then it will rather negate this benefit for the Zune, nevertheless the 10 songs for each thirty day period will nonetheless be a substantial moreover inside Zune Pass’ want.
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