Missions
The missions of the Court of Auditors of Cameroon are structured around several major axes that reflect the extent of its competencies, expanded by the reforms arising from the harmonised framework of public finances of CEMAC.
Firstly, the Court of Auditors performs a jurisdictional role by judging the budgetary authorities, financial controllers, and public accountants involved in the management of public accounts. It evaluates their actions and imposes sanctions in the event of irregularities or management faults, thereby ensuring the responsibility and transparency of public managers.
Secondly, it exercises a control function, ensuring budgetary compliance and the legality of the state's expenditure and revenue operations. It identifies discrepancies and, if necessary, determines the damages suffered by the state, while contributing to the reliability of public management.
Moreover, the Court of Auditors certifies the sincerity, regularity, and fidelity of the state's general account, a competence which, although not yet systematic, is exercised on an experimental basis to support the Government in its efforts towards financial transparency.
It also assists the parliament by providing informed opinions on draft budget settlement laws and supporting the audit missions of parliamentary committees in the area of public finances. This assistance strengthens parliamentary oversight and ensures better supervision of public funds management.
Finally, the Court of Auditors plays a key role in evaluating public policies. It measures the effectiveness, efficiency, and relevance of the means employed to achieve the established objectives, proposing concrete recommendations to optimise the use of public resources. Its analyses enable public authorities to make informed decisions based on objective and reliable data.
Last but not least, the Court of Auditors informs the public about its work through the publication of annual reports and decisions in national media, in accordance with the transparency and good governance code. This dissemination allows citizens to access financial information and contributes to enhancing transparency in the management of public finances in Cameroon.
Core values
Independence
The Audit Bench independently sets its activity program without interference from the executive or legislative branches. However, it is mandated to produce reports, conduct inquiries, and issue opinions upon Parliament’s request.
Integrity
Audit Bench members devote most of their time to official duties and uphold exemplary ethical and professional standards in their work and interactions with audited entities.
Professionalism
Decisions are made through a collective deliberation process involving multiple Audit Bench members. This collegial approach ensures balanced judgments, enriched by diverse perspectives and legal reasoning.
Adversarial process
the procedure followed by the Chamber is adversarial; the parties concerned have the opportunity to become aware of all the elements of the file and to present their arguments in relation to the accusations made against them. This principle guarantees a dialogue between the controller and the controlled, thereby improving the quality of the final observations.
Collegiality
The Audit Bench operates with full autonomy in defining its work program while remaining accountable to its institutional mandate. This encompasses preparing reports, conducting audits, and responding to parliamentary inquiries with well-founded assessments and recommendations.
Fundamental texts
Law No. 2006/016 of 29 December 2006 to lay down the organization and functioning of the Supreme Court
Law No. 2003/005 of 21 April 2003 setting out the responsibilities, organisation, and functioning of the Court of Auditors of the Supreme Court
Decree No. 2013/160 of 15 May 2013 to lay down the General Rules Governing Public Accounting
Law No. 2018/011 of 11 July 2018 to lay down the Cameroon Code of. Transparency and Good Governance in Public Finance Management
Law No. 2018/012 of 11 July 2018 relating to the Fiscal Regime of the State and other Public Entities
Decree No. 2020/375 of 7 July 2020 to lay down the General Rules and Regulations Governing Public Accounting
Assistance to Parliament
Under Section 86 of Law No. 2018/012 of 11 July 2018 relating to the Fiscal Regime of the State and other Public Entities, the Audit Bench is specifically mandated to:
"assist Parliament in controlling the execution of the finance law. (...) It may also, at the request of the Government or Parliament, conduct inquiries or analyses on any budgetary, accounting, and financial issue."
Section 85 of the same law further specifies that:
"Parliament may rely on the Audit Bench for parliamentary control. In this regard, parliamentary commissions in charge of finance may request the Audit Bench to conduct investigations into the management."
Opinion on the Settlement Bill and Certification of the State’s General Account
As part of its Assistance mandate, the Audit Bench submits a technical opinion each October to the Senate and the National Assembly on the Settlement Bill—the document that establishes the final amounts of revenue and expenditure for the previous year and validates any discrepancies between forecasts and actual outcomes.
This opinion informs the deliberations of the finance committees of both houses and is available in the "Publications" section of this website.
Additionally, the Audit Bench submits an annual report on the certification of the State’s general account, which is also published in the "Publications" section.
Regular Exchange Forums with the Finance Committees
Each year, the Audit Bench, the National Assembly, and the Senate organize two exchange forums on jointly selected themes. In June 2023, the forum focused on the allocation of the general decentralization grant as a means of State funding for regional and local authorities.
Strategic Plan
The Operational Strategic Plan (PSO) 2024-2028 of the Court of Accounts reflects its commitment to meeting the requirements of good governance and aligning with international standards. This plan succeeds that of 2019-2023, with the ambition of strengthening institutional impact, improving transparency in public finance management, and consolidating the fight against corruption.
The Plan is structured around four strategic axes :
Improvement of the quality of work : Development of performance auditing, digitisation of procedures, and monitoring the implementation of the Court's recommendations.
Good internal governance : Strengthening human and material resources, establishing regional courts, and optimising archives.
Prevention and fight against corruption : Deployment of specialised audit techniques, collaboration with anti-corruption institutions, and risk analysis.
Promotion of relations with partners : Strengthening cooperation with sister Supreme Audit Institutions, international organisations and other audit bodies.
