AO Audit technique et financier PAE 2009 revu 2

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ROYAUME DU MAROC AGENCE NATIONALE DE PROMOTION DE L'EMPLOI ET DES COMPETENCES DOSSIER D’APPEL D’OFFRES OUVERT N°26 /2009 RELATIF AU RECENSEMENT DES DOSSIERS DE REMBOURSEMENT DU PROGRAMME ACTION EMPLOI ET DES NOUVELLES MESURE ET LA REALISATION D’UN AUDIT FINANCIER. Exercices : depuis 1997 A 2004. Passé conformément au paragraphe 1 alinéa 2 de l’article 16 et à l’alinéa 3 paragraphe 3 de l’article 17du décret N° 2-06-388 du 16 Moharrem 1428 (5 Février 2007) fixant les formes et conditions de passation des marchés de l’Etat ainsi que certaines règles relatives à leur gestion et à leur contrôle. Budget Général de l’Etat Date d’ouverture des plis : 27/10/2009 à 10h. Page 1 sur 54 SOMMAIRE REGLEMENT DE LA CONSULTATION ..............................................................................4 ARTICLE 1 : OBJET DE L’APPEL D’OFFRES..................................................................5 ARTICLE 2 : DESIGNATION DES PARTIES PRENANTES A L’APPEL D’OFFRES ...5 ARTICLE 3 : DOCUMENTS DE L’APPEL D’OFFRES .....................................................5 ARTICLE 4 : ECLAIRCISSEMENTS OU RENSEIGNEMENTS APPORTES AUX DOCUMENTS D’APPEL D’OFFRES.................................................................................5 ARTICLE 5 : LANGUE DE L’OFFRE .................................................................................5 ARTICLE 6 : MONNAIE DE L’OFFRE................................................ ...
Publié le : samedi 24 septembre 2011
Lecture(s) : 74
Nombre de pages : 50
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 .)/0)!)1 2) 03 4567013185                           !         !  !   " !              #  !     $   %     #  &           #  '  ! (  &  )    (    &     *   '    !      '    (    '    "!  (   *%  ' +,-.   !     #    !*  !  !   !    * # 4398). 2) .)64.81856 6)4830)6 '      !*        (         !*       (  "        (    #        $   /     &        '        )   (      !  !     !               !         !*    #    !*    $  !  !    &          '   /     )   " " "     !  !*  &   " 0  !  '   " 0  !  ) 4398). 2) .)64.81856 1)498:7)6  8 - 25!38)6 2) 45!)1)4)6 2) 0334);  8- 5./3863 185 1)..815.830) 2) 033)4  8 - 5%%.) 2)6).<84)6 2) 033)4  88   =33)4   88 -  %07>88.45816 6 885.166)
   
88 -  ?803 2)6 86).1856  -   .)3.18185 2)686).1856 3.2)05!8 88 8 .)61)13185 2)6 .5/.3!!)6 454).)6 3. 03 )0 25%%.)6 ; # 8 .5/.3!!) 34185 )!058 #  = # 8 /)6185 27 .5/.3!!) 34185 @ )!058 3. 0 =5%1 # 8 .)6)37 485) ; $ 8 )1316 61318618:7)6 2)6 451.316 3) ; $ 8" ?803 %8348). ; ' 8 57<)00)6 !)67.)6 ; ' 8 .    &    33)4 ; ) 88 5?A)1 )1 45686134) 2) 03 !86685  !52)0) 2) 47..84707! <813) '                 
                   
  
   
                      
 
     
   
        0    & BC #  D*'E                          !  " #$ %& ' (          )  *  + &       ,E   DF  .)4)6)!)1 2)6 25668).6 2) .)!?57.6)!)1 27 .5/.3!!) 34185 )!05 8 )1 2)6 57<)00)6 !)67.) )1 03 .)30863185 27 37281 %83 48).  ( CC  ( "-            2   *  ; 0  G 3 H  33)4  ; 3/)4) 318530) 2) .5!5185 2) 0)!058 )1 2)6 45!)1)4)6 I 0  G 3) H    3 ) I 0  GH  G H         I 0  G  H  F  -         0       &   C        ! " #$ %& '-             0     (                ! " #$ %& 'E         0      *             3     J  D- 1         K      +  *       J  DE    - 2    (     E   J  D  -        0 (   & K (  2  !-     
   
          6 &     =E      &          E   L*   * ; A   F*E *  + * I  6    +E  &        (D E    +E    F    D   & I  6    4   6 6E  &  + +         + +   -          = ; 0   * F I  0    FE    &  = F  I  0  L  DF  (   &     (    "  $     E   -             0  & E       D   ;  . &5"6 .201&& !/!4,-7 85- , &1,/., 0/ 5.,"1.  91##" %5"."#,/,"8 , ,!4.":' ; !1.,./., 0# %1!'5.,# #'"2/.,# $  0    &//&4- 3 !4/:' &/+ , !/!4,- , #"+.-3 0/ %."6 &/+   %1##" /%5"."#,/,"8 !15&./., $ ' 0   E   + FE M  I D' 0   + F  &         - 4 + &    F*   ;      L*     E  +  ( I     E       ;        *   7    L* I  (      B  + &D  7     &    F*   E *       I  0  *   D +  &    E   - 
 #  
'      E &         *      +  * &    *         *=     &  =      I ' 0=   4--6-6      &      *      + &   I ' 0    & &               I ' 0          F  D       & I   %1##" ,!4.":' !15&./., $ ' 7  *  L   *  E  E       *  (   ( *   E  *      (*   D-' 0  &     =    *     (    D D  &  -4/:' /,,#,/,"1. &-!"# .1,/55., 0/ ./,' %# &#,/,"1.#7 0 51.,/.,7 0# %-0/"# , 0# %/,# % -/0"#/,"1.7 0/&&-!"/,"1.7 0 .15 , 0/ :'/0",- %' #"+./,/"I  0     !     *&   & (  'E '  ' E &           L    &- 3    &             L    &E   & K        &   F  &E       *  L    &-  $ 0# &"6!# 815/., %1##" /%5"."#,/,"8 , ,!4.":' %1"2., <, %# 1"+"./0# 1' %# !1&"# !,"8"-# !1.815#  . %'"65 .201&& !/!4,-7 85- , &1,/., 0/ 5.,"1. 9 188 8"./.!"6 ; !1.,./., $  ' 0   + F E    I D' 0 ?  (      + FI &  - . ,1"#"65 .201&& !/!4,-7 85- , &1,/., 0/ 5.,"1. 9 188 ,!4.":' ; . %' 5&0/"# !1.,./., $  ' 0   D     & I D'  E   *   & I '  4<  * & &       + (E    E L      ,    &- 
 $  
# ,1"# .201&&# %1"2., ".%":' % 5/."6 /&&/.,  .15 , 0/%## %' !1.!'., /".#" :' 01=>, %' 5/!4- # ,1"# .201&& #'#!",-# #1., .85-# %/.# '. &0" !/!4,-7 85- , &1,/., 0# ".%"!/,"1.# #'"2/.,# $         I  DF   I         &   I     K & *       & * G        D* &   H- 0    E  (   ;   6 E  E   2  .E 2&  !L /(E  * 01,"##5.,# 0/ !100". .,-  #"%" 5/?1'8 /#/=0/.!/  6 &LE    &   E  D  I  6 E  E         D   E  & &  - 0       (       (  &       &  - 0  & K    (  &       -     !"  )     E      & *      - 0    &  ( 2".+, 5"00 @ 7A "4/5#  #    !  "  (( 0   &D  * & ( F #C'      =&   (  =33)4- 7  &D       K    E    (   - (  0=33)4             &- 0         # &   E E (  ( '- 0 &   & &   C   K   *=  - 7       &        &- 7         &             -    
 &  
    $   1  J  33)4 + (   (  &      &L    &  &-          0                   ! " #$ %& '-    !    0&        $       ! " #$ %& '       !   $          *   L        (     *  &   $ - 0  & *  D      & ;  0 F        *E *    &     L+          ;                                 /A )(   # D    K L     *  G M H'      *     ;  ( 3   =A:    &E     N  (E * &               &  !  33)4;  ( 3 B  !A:   *        ;  ( 3 BB  0 *    =   &  (  *  & K   F    +  *    - 7     D   D  ( + &;  0 :   ( 3 CB    F  ;   *       D  (   *   #"   '    , D &  D #? O"  '    + *   * F    
 '  
0 4   += &&    ( 3  *  + ;  &    *        &   D   *         D  (   *        #   '   , D &  D #? O"  '        , F       + *   * F -                                                                                        5&1,/., D;  )   =  4<E =3  &   =   & (     F  &  *   (  DF  =&-0  =    (  =3   $ F * &  - 0   &L   F  ( &* (       - 3     & *  E               +               0       I  0 D    I  0 4     (E   43    L   8  D *  4<  &       E        + (    I #8    *  D   &E   & K  *     4<  *&     33)4'I  0   D   &( &          DF   46I  7  *       I  7     &  (  &(E  D  * &E  &DE   (E         F  * &     * I  )      33)4   -                         
 )  
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