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<article data-history-node-id="72" about="/fr/content/commissaires-aux-comptes" typeof="foaf:Document" class="page full clearfix"> <span property="dc:title" content="Commissaires aux comptes" class="hidden"></span> <span property="sioc:num_replies" datatype="xsd:integer" class="hidden"></span> <div class="content"> <div property="content:encoded" class="field field--name-body field--type-text-with-summary field--label-hidden field--item"><h1 class="title"><span style="font-size: 14px;">Article 8 – Comptes et vérifications (Règlement financier)</span></h1> <article about="/content/commissaires-aux-comptes" class="node-52 node node-page view-mode-full view-mode-full clearfix" typeof="foaf:Document"> <div class="field field-name-body field-type-text-with-summary field-label-hidden"> <div class="field-items"> <div class="field-item even" property="content:encoded"> <p class="rtejustify" style="color: rgb(0, 0, 0); line-height: 17.28px; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 14.4px;">(1) Chaque Directeur général fait établir un compte exact de toutes les recettes et dépenses.</p> <p class="rtejustify" style="color: rgb(0, 0, 0); line-height: 17.28px; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 14.4px;">(2) Le Conseil désigne des commissaires aux comptes, dont le premier mandat est de trois ans et peut être renouvelé. Ces commissaires sont chargés d’examiner les comptes de l’Organisation, notamment en vue de certifier que les dépenses ont été conformes aux prévisions budgétaires, dans les limites fixées par le Règlement financier. Ils accomplissent toute autre fonction définie dans le Règlement financier.</p> <p class="rtejustify" style="color: rgb(0, 0, 0); line-height: 17.28px; font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 14.4px;">(3) Chaque Directeur général fournit aux commissaires aux comptes toutes les informations et l'assistance dont ils peuvent avoir besoin dans l'accomplissement de leur tâche.</p> <h3 style="color: rgb(39, 74, 136); font-family: Verdana, Arial, Helvetica, sans-serif; font-size: 19.2px;">Commissaires aux comptes du CERN</h3> <p class="rtejustify"><span style="font-size:14px;"><span style="font-family: arial,helvetica,sans-serif;">Mandat:</span></span></p> <p class="rtejustify"><span style="font-size:14px;"><span style="font-family: arial,helvetica,sans-serif;">Tribunal de Contas<br> 1050-189 Lisbonne, Portugal</span></span></p> </div> </div> </div> </article> <p> </p> </div> <section> </section> </div> </article> </div> </div> </div> </main> <footer role="contentinfo"> <div class="row cern-footer"> <div class="col-xs-12 col-sm-3 col-md-3 col-lg-3 footer-first-col"> <div class="region region-footercolumn1"> <section id="block-cernoverride-cern-block-1" class="block block-block-content block-block-content386bbeda-b4a9-4937-a0f9-552101ab682c clearfix"> <h2 class="block-title">Contact</h2> <div class="field field--name-body field--type-text-with-summary field--label-hidden field--items"> <div class="field--item"><p><span class="style4">E-mail:</span> <a href="mailto:%20Council.Secretariat@cern.ch">Council.Secretariat@cern.ch</a><span aria-label="(link sends e-mail)" class="mailto"></span></p> </div> </div> </section> </div> </div> <div class="col-xs-12 col-sm-8 col-md-8 col-lg-8 footer-second-col"> <div class="row"> <!-- CONTACT US --> <div class="col-sm-5 col-md-4 col-md-offset-0 col-lg-4 col-lg-offset-0"> </div> <!-- general info --> <div class="col-sm-6 col-sm-offset-1 col-md-4 col-md-offset-0 col-lg-4"> <div class=" mb-4"> </div> </div> <!-- cern and you --> <div class="col-sm-6 col-sm-offset-6 col-md-4 col-md-offset-0 col-lg-4 col-lg-offset-0"> <div class=" mb-4"> </div> </div> </div> </div> <div class="col-xs-1 col-sm-1 col-md-1 col-lg-1 footer-last-logo"> <a href="https://home.cern/" title="CERN" target="_blank"><img src="/sites/default/themes/cernoverride/logo-dark.svg" alt="CERN"/></a> </div> </div> <div class="copy-wrapper dark"> <a href="https://copyright.web.cern.ch/"> Copyright </a> © 2024 CERN</div> </footer> </div> <script type="application/json" data-drupal-selector="drupal-settings-json">{"path":{"baseUrl":"\/","pathPrefix":"fr\/","currentPath":"node\/72","currentPathIsAdmin":false,"isFront":false,"currentLanguage":"fr"},"pluralDelimiter":"\u0003","suppressDeprecationErrors":true,"ajaxPageState":{"libraries":"eJxtjmEOgzAIhS9U5UiGWlLrsDQtGr39WnWLyfaDwMfjkWdFtGjGBEmSbJSN_W5UhDUkM1KOg6NtKIq6FmjcVe4uvvR2bDHDE07FYiHwLBa5Gg4O0Z_7kQnjP6GlyMH9msRRiSElUnjM_RT8xLV0rlEkE7i8JuTeBWTxPc64G9q1_nh9pBvNgiqLwNVMOYrSAi3wG1Fnbak","theme":"cernoverride","theme_token":null},"ajaxTrustedUrl":[],"matomo":{"disableCookies":false,"trackMailto":true,"trackColorbox":true},"data":{"extlink":{"extTarget":true,"extTargetNoOverride":false,"extNofollow":false,"extNoreferrer":false,"extFollowNoOverride":false,"extClass":"0","extLabel":"(le lien est externe)","extImgClass":false,"extSubdomains":true,"extExclude":"","extInclude":"","extCssExclude":"","extCssExplicit":"","extAlert":false,"extAlertText":"Ce lien vous dirige vers un site externe. 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