Question 18014 — overseas

Summary

Mr. Moerani Frébault draws the attention of the Minister of the Economy, Finance and Industrial, Energy and Digital Sovereignty to the difficulties encountered by the municipalities and public establishments of French Polynesia in the implementation of budgetary and accounting instruction M57. Since January 1, 2024, instruction M57 constitutes the budgetary and accounting framework under common law for local authorities and of their public establishments. This reform aims in particular to modernize local budgetary and accounting management, improve the quality of financial information and strengthen the transparency of public accounts. In French Polynesia, its implementation, however, remains confronted with a major technical difficulty linked to the lack of availability of the TOTEM computer protocol, necessary for production, publishing and transmission of budget models associated with the M57 nomenclature. This situation causes significant operational difficulties for Polynesian municipalities and public establishments, which must anticipate the implementation of new budgetary and accounting obligations while financial software publishers do not have the technical specifications necessary to adapt their solutions. The Union for promotion of the communes of French Polynesia (SPCPF) has therefore initiated, with the stakeholders concerned, several approaches to State services and publishers in order to move this issue forward. Despite these steps, no precise operational timetable concerning the provision of the TOTEM protocol has, to date, been communicated to the communities concerned. This situation is particularly worrying for municipalities Polynesians, who must be able to have, within deadlines compatible with their budgetary deadlines, the IT tools allowing them to prepare, produce and transmit their budgetary documents under legally and technically secure conditions. Also, he asks him to please specify the progress of the work relating to the TOTEM protocol and the reasons explaining its lack of availability. effective for communities in French Polynesia. It also asks it to specify the estimated timetable for finalization, transmission to software publishers and deployment of the TOTEM protocol, as well as the measures that the Government intends to take, in conjunction with the Polynesian communities and the publishers concerned, in order to guarantee effective and secure implementation of the M57 nomenclature in Polynesia. French.

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