Senegal - Site And Services Project : Credit 0336 - Project Agreement - Conformed

CONFORMED COPY CREDIT NUMBER 336 SE Project Agreement (Site and Services Project) BETWEEN INTERNATIONAL DEVELOPMENT ASSOCIATION AND OFFICE DES HABITATIONS A LOYER MODERE DATED SEPTEMBER 29, 1972 CONFORMED COPY CREDIT NUMBER 336 SE Project Agreement (Site and Services Project) BETWEEN INTERNATIONAL DEVELOPMENT ASSOCIATION AND OFFICE DES HABITATIONS A LOYER MODERE DATED SEPTEMBER 29, 1972 PROJECT AGREEMENT AGREEMENT, dated September 29, 1972, between INTERNATIONAL DEVELOPMENT ASSOCIATION (hereinafter called the Association) and OFFICE DES HABITATIONS A LOYER MODERE (hereinafter called OHLM). WHEREAS by the Development Credit Agreement of even date herewith between Republic of Senegal (hereinafter called the Borrower) and the Association, the Association has agreed to make available to the Borrower an amount in various currencies equivalent to eight million dollars ($8,000,000), on the terms and conditions set forth in the Development Credit Agreement, but only on condition that OHLM agree to undertake such obligations toward the Association as hereinafter set forth; WHEREAS the Borrower has agreed to make available to OHLM, the proceeds of the credit provided for under the Development Credit Agreement on terms and conditions satisfactory to the Association; and WHEREAS OHLM, in consideration of the Association's entering into the Development Credit Agreement with the Borrower, has agreed to undertake the obligations hereinafter set forth; NOW THEREFORE the parties hereto hereby agree as follows: ARTICLE I Definitions Section 1.01. Wherever used in this Agreement, unless the context shall otherwise require, the several terms defined in the Development Credit Agreement and in the General Conditions (as so defined) have the respective meanings therein set forth. ARTICLE II Execution of the Project Section 2.01. OHLM shall carry out Parts B, C, D, G and H of the Project described in Schedule 2 to the Development Credit Agreement with due diligence and efficiency and in conformity with sound administrative, financial, engineering 4 and public utility practices. To that end OHLM shall carry out Part B of the Project in accordance with the tranches or in accordance with such other tranches to be, from time to time, agreed upon between the Borrower, the Association and OHLM. Section 2.02. In carrying out Part B of the Project, OHLM shall employ contractors acceptable to the Association upon terms and conditions satisfactory to the Association. Section 2.03. Except as the Association shall otherwise agree, the goods and services (other than services of consultants) required for the Project and to be financed out of the proceeds of the Credit, shall be procured on the basis of international competition under procedures consistent with the Guidelines for Procurement under World Bank Loans and IDA Credits, published by the Bank in April 1972, and in accordance with, and subject to, the provisions set forth in Schedule 1 to this Agreement. Section 2.04. Except as the Association may otherwise agree, OHLM shall cause all goods and services financed out of the proceeds of the Credit made available to it by the Borrower to be used exclusively for the Project. Section 2.05. (a) OHLM shall furnish to the Association promptly upon their preparation, the plans, specifications, reports, contract documents, construction and procurement schedules and work and procurement schedules for the Project, and any material modifications thereof or additions thereto, in such detail as the Association shall reasonably request. (b) OHLM shall: (i) maintain records adequate to record the progress of the Project (including the cost thereof) and to identify the goods and services financed out of the proceeds of the Credit made available to it by the Borrower, and to disclose the use thereof in the Project; (ii) without limitation upon the provisions of Section 5.03 of this Agreement, enable the Association's representatives to inspect the Project, the goods financed out of such proceeds and any relevant records and documents; and (iii) furnish to the Association all such information as the Association shall reasonably request concerning the Project, the expenditure of the proceeds of the Credit so made available to it and the goods and services financed out of such proceeds. Section 2.06. (a) For the purpose of the Project, OHLM shall establish and maintain a Direction Parcelles Assainies, a Section d'assistance aux communautes and a Comitd de Controle under terms and conditions satisfactory to the Association. 5 (b) Before the allocation of the first lot, or such other date as the Association shall otherwise agree, OHLM shall establish a parcelles assainies investment fund and, thereafter, shall not take any action to discontinue the operations of such fund without the prior approval of the Association. (c) Before the allocation of the first lot, OHLM shall establish and, thereafter, maintain a Commission d'attribution of lots for the purpose of selecting lot purchasers in accordance with the conditions set forth in Schedule 3 to this Agreement or in accordance with such other conditions as the Association shall otherwise agree. Such Commission shall include representatives of lot purchasers. Section 2.07. Except as the Association shall otherwise agree, OHLM shall: (a) for the lots for housing use and the lots for commercial and industrial use under the Project, enter into sales contracts with lot purchasers in conformity with the model sales contract; (b) sell the lots for housing use or the lots for commercial and industrial use, to lot purchasers or SONEPI, respectively, at a price which shall be determined in accordance with the procedure set forth in paragraph I of Schedule 2 to this Agreement and shall apply to lot purchasers the management and water charges referred to in paragraph II of such Schedule; (c) require each lot purchaser of a lot for housing use to pay the price referred to in the foregoing paragraph (b): (i) in a lump sum or (ii) following a down payment of eight per cent (8%) on such price, in monthly instalments, over a 15-year period, at the interest rate of seven per cent (7%) a year; (d) require SONEPI to pay the price determined in the foregoing paragraph (b) in a lump sum; (e) (i) (A) offer to any other purchaser the lots for commercial and industrial use at a price which shall be at least the price determined in the foregoing paragraph (b) or (B) rent such lots to any tenant at the prevailing commercial rate in Senegal and (ii) apply to such tenants the management and water charges referred to in paragraph II of Schedule 2 to this Agreement; (f) deduct, as the case may be, from the amounts paid by lot purchasers, SONEPI, other purchasers and tenants pursuant to the foregoing paragraphs (b) and (e) of this Section, respectively: 6 (i) the management and water charges refeired to in paragraph II of Schedule 2 to this Agreement; (ii) the operating cost of the associations cooperatives d'habitat; and (iii) the contribution, if any, made by OHLM, after the approval of the Association, to the respective fonds de r9serve of the associations cooperatives d 'habitat; and, thereafter, deposit the balance of such amounts in the parcelles assainies investment fund; and (g) not use the funds accumulated in the parcelles assainies investment fund, during the disbursement period of the Credit, without the prior approval of the Association. Section 2.08. OHLM shall establish, in agreement with the Borrower, the model sales contract. Section 2.09. OHLM shall establish, in agreement with the Borrower, the model Statuts. Section 2.10. OHLM shall not permit the lots to be used for any other purpose than the purpose of the Project. Section 2.11. OHLM shall, at all times, enforce its rights under any of the sales contracts referred to in paragraph (a) of Section 2.07 of this Agreement and shall not give its consent to the amendment or waiver of any of the lot purchasers' obligations under any such sales contract, in such a way as to materially and adversely affect the carrying out of the Project. Section 2.12. OHLM shall select the lot purchasers in accordance with the conditions set forth in Schedule 3 to this Agreement, or in accordance with such other conditions as the Association shall otherwise agree. Section 2.13. (a) Not later than December 31, 1972, or such other date as the Association shall otherwise agree, OHLM shall cause its Section d'assistance aux communautes to complete a study in several quartiers in the city of Dakar and within several formal and informal groups to survey and determine the attitudes and opinions of residents of such quartiers and members of such groups in respect to (i) the community development activities to be undertaken by such Section d'assistance aux communautes for the purpose of the Project, (ii) the eventual 7 creation of the associations cooperatives d'habitat, (iii) the model sales contract, (iv) the wishes of such residents or members, and (v) the means required for the implementation of the Project. (b) Except as the Association shall otherwise agree, OHLM shall, within six months of the date of completion of the study referred to in the foregoing paragraph, cause its Section d'assistance aux communautis to (i) submit to the Association for its comments a work program including manpower budget for the Project, (ii) initiate its operations as described in paragraph I of Schedule 4 to this Agreement according to the initial timetable shown in paragraph 11 of such Schedule, (iii) develop in agreement with the Borrower, with the assistance of the expert referred to in paragraph (b) (iv) of Section 3.02 of this Agreement and on the basis of the recommendations included in such study, variations to the model Statuts and make recommendations, with the assistance of such expert, regarding the extension of credit to lot purchasers, and (iv) thereafter, consult with the Borrower and the Association regarding (A) the decisions that the Borrower and OHLM intend to take in respect of such variations and recommendations, and (B) the means to implement such decisions. Section 2.14. OHLM shall prepare the detailed engineering under Part C of the Project or employ as and when needed consultants for such purpose. Section 2.15. Unless the Association shall otherwise agree, OHLM shall, at all times, be organized as shown in Schedule 5 to this Agreement. Section 2.16. OHLM shall authorize lot purchasers residing on their lots to let a part of the structures built on such lots under rules and regulations established in consultation with the Association and shall, at all times, enforce such rules and regulations. Section 2.17. Not later than February 1, 1973 or such other date as the Association shall otherwise agree, the Borrower shall, for the purpose of carrying out the study referred to in Part G of the Project, employ consultants acceptable to the Association under terms and conditions satisfactory to the Association. Section 2.18. Upon completion of the study referred to in Section 2.17 of this Agreement, OHLM shall, in consultation with the Association, review such study and, within thirty days from such review, or such other date as the Association shall otherwise agree, shall, for the purpose of the implementation of the development plan included in Part H of the Project, employ consultants acceptable to the Association under terms and conditions satisfactory to the Association. 8 Section 2.19. Not later than October 1, 1973, or such other date as the Association shall otherwise agree, OHLM shall, after consulting the Association on the recommendations made by the consultants referred to in Section 2.18 of this Agreement, begin to implement the pilot community improvement project included in Part H of the Project. ARTICLE III Management and Operations of OHLM Section 3.01. OHLM shall take out and maintain with responsible insurers, or make other provisions satisfactory to the Association for, insurance against such risks and in such amounts as shall be consistent with sound practice. Section 3.02. (a) OHLM shall at all times conduct its operations and affairs under capable and efficient management. (b) Without limitation upon the generality of the foregoing, OHLM shall, during the implementation of the Project, cause the Direction Parcelles Assainies to employ technical experts whose qualifications and experience are acceptable to the Association to fill the positions of (i) a Project manager, (ii) a comptroller, (iii) a civil engineer, (iv) an expert in savings and credit mechanism, and (v) an expert in community development, for the purpose of the Project, under terms and conditions satisfactory to the Association. (c) OHLM shall, during the implementation of the Project, assign qualified and experienced counterparts to the technical experts referred to in the foregoing paragraph (b). Section 3.03. Except as the Association shall otherwise agree, OHLM shall not undertake or execute, for its own account or for the account of any third party or parties, any new project which might materially and adversely affect the carrying out of the Project. Section 3.04. OHLM shall manage its financial situation in such a way as to not materially and adversely affect the carrying out of the Project. Section 3.05. OHLM shall, except as the Association shall otherwise agree, take all steps necessary to acquire, maintain and renew all rights, powers and franchises which are necessary or useful for the purpose of carrying out its obligations under this Agreement. 9 ARTICLE IV Financial Covenants Section 4.01. OHLM shall maintain records adequate to reflect in accordance with consistently maintained sound commercial accounting practices its operations and financial condition. Section 4.02. (a) OHLM shall, at all times, keep the accounts of its Direction Construction and the Direction Parcelles Assainies separate. (b) OHLM shall: (i) employ independent auditors acceptable to the Association; (ii) have such accounts and financial statements (balance sheets, statements of income and expenses and related statements) for each fiscal year audited, in accordance with sound auditing principles consistently applied, by such auditors; (iii) furnish to the Association as soon as available, but in any case not later than four months after the end of each such year, (A) certified copies of its financial statements for such year as so audited and (B) as from the budget year 1972/73, the report of such audit by such auditors, of such scope and in such detail as the Association shall have reasonably requested; and (iv) furnish to the Association such other information concerning the accounts and financial statements of such divisions and the audit thereof as the Association shall from time to time reasonably request. ARTICLE V Consultation, Information and Inspection Section 5.01. The Association and OHLM shall cooperate fully to assure that the purposes of the Credit will be accomplished. To that end, the Association and OHLM shall from time to time, at the request of either party, exchange views through their representatives with regard to the performance of their respective obligations under this Agreement, the administration, operations and financial condition of OHLM and other matters relating to the purpose of the Credit. Section 5.02. The Association and OHLM shall promptly inform each other of any condition which interferes with, or threatens to interfere with, the accomplishment of the purposes of the Credit, or the performance by either of them of its obligations under this Agreement. Section 5.03. OHLM shall enable the Association's representatives to inspect all plants, sites, works, properties and equipment of OHLM and any relevant records and documents. 10 ARTICLE VI Effective Date; Termination; Cancellation and Suspension Section 6.01. This Agreement shall come into force and effect on the date upon which the Development Credit Agreement becomes effective. Section 6.02. (a) This Agreement and all obligations of the Association and of OHLM thereunder shall terminate on the earlier of the following two dates: (i) the date on which the Development Credit Agreement shall terminate in accordance with its terms; or (ii) in respect of all obligations other than those provided for in Section 2.15 of this Agreement a date 20 years after the date of this Agreement and in respect of the obligations provided for in Section 2.15 of this Agreement a date 6 years after the (ate of this Agreement. (b) If the Development Credit Agreement terminates in accordance with its terms before the date specified in paragraph (a) (ii) of this Section, the Association shall promptly notify OHLM of this event. Section 6.03. All the provisions of this Agreement shall continue in full force and effect notwithstanding any cancellation or suspension under the Development Credit Agreement. ARTICLE VII Miscellaneous Provisions Section 7.01. Any notice or request required or permitted to be given or made under this Agreement and any agreement between the parties contemplated by this Agreement shall be in writing. Such notice or request shall be deemed to have been duly given or made when it shall be delivered by hand or by mail, telegram, cable, telex or radiogram to the party to which it is required or permitted to be given or made at such party's address hereinafter specified or at such other 11 address as such party shall have designated by notice to the party giving such notice or making such request. The addresses so specified are: For the Association: International Development Association 1818 H Street, N.W. Washington, D.C. 20433 United States of America Cable address: Indevas Washington, D.C. For OHLM: Office des Habitations a' Loyer Moder6 B. P. 401 Dakar, S6n6gal Cable address: OHLM Dakar Section 7.02. Any action required or permitted to be taken, and any documents required or permitted to be executed, under this Agreement on behalf of OHLM may be taken or executed by its Directeur Gengral or such other person or persons as such Directeur Geineral shall designate in writing. Section 7.03. OHLM shall furnish to the Association sufficient evidence of the authority and the authenticated specimen signature of the person or persons who will, on behalf of OHLM, take any action or execute any documents required or permitted to be taken or executed by OHLM pursuant to any of the provisions of this Agreement. Section 7.04. This Agreement may be executed in several counterparts, each of which shall be an original, and all collectively but one instrument. IN WITNESS WHEREOF, the parties hereto, acting through their representatives thereunto duly authorized, have caused this Agreement to be signed 12 in their respective names and delivered in the District of Columbia, United States of America, as of the day and year first above written. INTERNATIONAL DEVELOPMENT ASSOCIATION By /s/ S. Aldewereld Vice President OFFICE DES HABITATIONS A LOYER MODERE By /s / Andr6 J. Coulbary Authorized Representative 13 SCHEDULE 1 Procurement 1. OHLM shall prequalify all bidders for civil works contracts and for the submission of prequalification documents shall allow such bidders a period of at least forty-five days commencing on the date of delivery by OHLM of prequalification invitations to local representatives of member countries of the Bank and Switzerland or on the date of publication of prequalification notices, whichever is later. 2. OHLM shall, before inviting bidders to prequalify, inform the Association in detail of the prequalification procedure bidders are to follow and shall introduce such modifications in such procedure as the Association may reasonably request. The list of prequalified bidders, together with a statement of their qualifications and of the reasons for the exclusion of any applicant for prequalification, shall be furnished by OHLM to the Association for its comments before the applicants are notified and OHLM shall make such additions to or deletions from such list as the Association shall reasonably request. 3. The civil works for site preparation, infrastructure and construction of social services facilities shall be executed over a four-year period involving four tranches of development in the Project Area of Dakar and in two tranches in the Project Area of Thies. Detailed engineering shall be completed ahead of the commencement date for the construction of each of the two tranches in the Project Area of Dakar and each tranche in the Project Area of Thies. After completion of the first two tranches in the Project Area of Dakar and first tranche in the Project Area of Thies, the same contractors might continue with the next two tranches in the Project Area of Dakar and the second tranche in the Project Area of Thies for which detailed engineering will be available at a later date provided that they accept the same basic unit prices with a standard escalation clause. 4. The works to be executed in each of the two tranches in the Project Area of Dakar and each tranche in the Project Area of Thies shall be divided into several separate contracts such as (i) site preparations and road construction, (ii) construction of the water distribution net work, (iii) construction of the power network, (iv) construction of sanitary facilities, (v) schools construction, and (vi) health clinic construction in such a way as to best suit the capacity of local contractors. However, bids for the total works under each of the two tranches in the Project Area of Dakar and each tranche in the Project Area of Thies shall be received on the same date, enabling foreign and/or groups of local contractors 14 to bid for the whole work or part of it. The division of the work into separate contracts shall be agreed upon between OHLM and the Association. 5. Before bids are invited, OHLM shall furnish to the Association for its comments, the text of the invitations to bid and the specifications and other bidding documents, together with a description of the advertising procedures to be followed for the bidding, and shall make such modifications in the said documents or procedures as the Association shall reasonably request. Any further modification to the bidding documents shall require the Association's concurrence before it is issued to the prospective bidders. 6. Registration in Senegal of foreign firms shall not be required as a condition of bidding. Where such registration is required of such bidder after the award of contract to him, OHLM shall take all necessary actions to facilitate his registration. At least sixty days shall be allowed for the submission of the bids from prequalified contractors. Bids shall be accompanied by a bid bond or guarantee amounting to 2% of the bid amount and valid for a period of two months. 7. The following requirements shall be included in the bidding documents: (a) Unless the Association shall otherwise agree, that the successful bidder shall be required to provide OHLM with a performance bond or a guarantee amounting to 5% of the contract price which shall remain in effect until works specified in the contract are completed and accepted. (b) That the contract with the successful bidder shall provide for: retention by OHLM of 10% of each payment until the amount thereof totals at least 5% of the contract price, one-half of which shall be released when all work has been substantially completed; and the other half six months after the work has been accepted by OHLM, the six months being the warranty period during which the contractor remains responsible for defects in the works, due to bad workmanship. (c) That the contract shall include standard escalation clause. 8. After bids have been received and evaluated, OHLM shall, before a final decision on the award is made, inform the Association of the name of the bidder to whom it intends to award the contract, submit to the Association the evaluation papers and obtain the Association's approval for the award. The Association shall, if it determines that the intended award would be inconsistent with the Association 15 procedure set forth or referred to in Section 2.03 of this Agreement, promptly inform OHLM, and state the reasons for such determination. 9. The terms and conditions of the contracts shall not, without the Association's concurrence, materially differ from those on which bids were asked. No change in any contract which together with any other changes in such contract would increase the amount of such contracts by 10% or more shall be made without the agreement of OHLM and the Association. 10. Two conformed copies of each contract shall be furnished to the Association after its signature and prior to the submission to the Association of the first application for withdrawal of funds from the Credit Account in respect of any such contract. 16 SCHEDULE 2 Procedure for Determining the Price of Lots and the Management and Water Charges Paragraph I. Price of Lots The cost of lots will be calculated on the basis of actually incurred land development costs for each tranche of the Project. Costs of the following elements should be included: Topographical Work Earthwork Streets Public water distribution system Public sanitation (public lavatories) Plantations TOTAL Engineering (6% of above total) Management prior to lots sale (5% of above total) TOTAL "C" This will give the total cost "C" for the purpose of a tranche. On the basis of the plan d'urbanisme de detail and the reglement d'Urbanisme approved for such tranche, the total net usable land "NUL" area will be calculated by adding up the net area assigned to the following uses: lots schools health centers 17 general administration market and other commercial uses industry The total net usable land "NUL" as defined above will exclude all open spaces and circulations. The total cost "C" will then be divided by the total net usable land surface "NUL" thus determining a price per m2 of developed land "P". "C" in CFAF = "P" in CFAF/m2 "NUL" in m2 This price "P" will be multiplied by the surface of the lot, i.e:, 150 m2 to obtain the lot price "LP". For the lots with private water connections and septic tanks, the actually incurred costs of these elements will be added to "LP". Paragraph II. Management and Water Charges At the beginning of operations under the Project management charges and, for lots without private water connection only, water charges will be set at CFAF 300/month and CFAF 280/month respectively. Then such charges will be adjusted, as and when needed, to reflect the actually incurred cost of management and water consumption at the fountains. 18 SCHEDULE 3 Conditions of Eligibility of Lot Purchasers, for Selection of Lot Purchasers and for Allocation of Lots Paragraph I. Conditions of Eligibility of Lot Purchasers (A) Lot purchasers in the Project Area of Dakar. (a) Income criteria Such lot purchasers should have a monthly income averaging over a twelve month period between FCFA 12,000 and FCFA 30,000. When such lot purchasers want a private water connection and a septic tank, they should be required to show a monthly income averaging at least FCFA 20,000 over a twelve month period. (b) Other criteria Such lot purchasers should not be the owners of a house or a site or tenants of public housing in the Cap-Vert area of Senegal. (B) Lot purchasers in the Project Area of Thies. (a) Income criteria Such lot purchasers should have a monthly income averaging over a twelve month period between FCFA 10,000 and FCFA 30,000. (b) Other criteria Such lot purchasers should not be the owners of a house or a site or tenants of public housing in Thies. Paragraph II. Conditions for Selection of Lot Purchasers and for Allocation of Lots Lot purchasers will be selected from those eligible by the use of a socio-economic point system similar to that used by OHLM for housing, with preference given to applications of groups of families. Specific lots will be allocated through the use of a lottery system. 19 SCHEDULE 4 Paragraph I. Operations of OHLM's Section d'assistance aux communautes Such Section d'assistance aux communautes will be responsible for the formulation, administration and implementation of the program of the Borrower's assistance to the community development activities of lot purchasers. Program The activities of the lot purchasers can be divided into two types, core and ancillary. Core activities are those that are essential to all community units and should, with the exception of housing construction, begin at the time of the selection of families to occupy the lots. They include: (a) organization of quartier units for decision-making and management; (b) establishment of housing cooperative associations; (c) organization of manpower for employment in the Project construction; and (d) housing construction. Ancillary activities would typically be initiated after core activities and after site occupancy. These activities are voluntary and are to be decided upon by the individual quartiers' membership. They will vary in type and number among community units, and may include such activities as construction of community buildings, namely, assembly halls, mosques, extensions to schools and the building of garbage bins, training programs in domestic hygiene and refuse disposal, child-care, sewing, carpentry and other vocational skills, further development of cooperative organizations like creches, production and consumer co-ops. Community Structure In organizing the lot purchasers, the following general guidelines will be utilized: 20 Guidelines for Community Structure Approximate Salient Community Organization Level No. Households Organizations (no. Lots) Project Tranche About 3,500-5,200 Council of chefs (about 3,500 de quartier Neighborhood 500-750 (500) Committee of chefs de quartier, parent associations coopera- tives d 'habitat, primary school Quartier 100-150 (100) Chef de quartier and advisory council, local associations coopratives d 'habitat Cluster 6-9 (6) Informal group Such Section d 'assistance aux communautes will also be responsible for coordination and programming the work of the following technical assistance expertise: (a) the building material and construction UNDP expert, or such other expert employed for the same purpose pursuant to Section 3.04 of the Development Credit Agreement; (b) the community organization and saving and credit experts referred to in paragraph (b) (iv) and (v) of Section 3.02 of this Agreement; (c) the students of the Borrower's Ecole des Travaux Publics; (d) the Agents Techniques d'Assainissement of the Borrower's Ministere de la Sante; and (e) other assistance to the community development program which, from time to time, may prove to be necessary. 21 Paragraph II. Initial Timetable for OHLM's Section d'assistance aux communautes operations Date Activity August 1972-January 1973 Organization to initiate the Project (registration, selec- tion, preparation of lot pur- chasers for lot occupancy). February-July 1973 Registration and selection of applicants for the first tranche of the Project in the Project Area of Dakar. June 1973 Beginning of preparation of lot purchasers for occupancy of lots. January 1974 Beginning of assistance to lot purchasers for occupancy of lots. 22 SCHEDULE 5 ORGANIZATION CHART OF OHLM CONSEIL D'ADMINISTRATION DIRECTEUR GENERAL DIRECTEUR COMITE DE DIRECTEUR PARCELLES ASSAINIES CONTROLE CONSTRUCTION E PROGRAMMATION HABITAT RURAL AFFAIRES JURIDIQUES & DOMANIALES ETUDES & CONTROLE AGENCE COMPTABLE ADMINIST. GENERALE VENTE & GESTION CONTENTIEUX GENCES REGIO NAES