28 years after its creation by the Cameroonian constitution of 1996 and 20 years after the actual start of its activities, the Court of Auditors of the Supreme Court of Cameroon continues its transformation into a modern Supreme Control Institution (ISC) with the support of its peers and technical and financial partners.
Initially, the Court of Auditors exercised a judicial function. Its members, magistrates, follow the model of courts of auditors. The 2003 law, which organizes it, primarily assigned it the mission of controlling and judging the accounts of public accountants, thereby ruling on their liability and sanctioning their failings. Since 2018, the Court has been adapting its methods of control and monitoring of public finances to international standards.
In July 2018, the Cameroonian parliament significantly expanded the scope of the Court of Auditors' competencies by adopting two laws: one on the code of transparency and good governance in public finance management, and the other on the financial regime of the State and other public entities. These laws grant the Court the ability to judge not only public accountants but also financial managers and controllers. It is also assigned the classical competencies of a court of auditors, such as management review, evaluation of public policies, assistance to public authorities, certification, and public information.
These laws confer institutional independence to the Court of Auditors, allowing it to act autonomously from the government and Parliament, thus establishing its legitimacy. This autonomy is reflected in the freedom to define its work programme, adopt its conclusions, and publish its reports.
The implementation of these new competencies increases the institutional reach of the jurisdiction and enhances its performance. The publication of audit reports on funds allocated to fight against the coronavirus is an illustration of this. However, this evolution comes with challenges that the Court of Auditors strives to overcome with the help of partners and international superior control jurisdictions.
Partnerships for capacity building
Cameroonian and Romanian delegations at the 3rd edition of the AISCCUF professional seminar in Bucharest, Romania, from 11 to 13 July 2023.
The AISCCUF
A member of the Association of Supreme Audit Institutions using French (AISCCUF) since 2015, the Court of Auditors represents Cameroon within this organization. It participates each year in capacity-building activities organized by the AISCCUF, such as the congress of young auditors in Dakar in 2022 or the professional seminar in Bucharest in 2023, where it shared the results of its work on the audit of expenses related to the health crisis.
The Court of Auditors of France, privileged partner
The President of the Chamber of Accounts of the Supreme Court of Cameroon, Mr. Yap Abdou, and the First President of the Court of Accounts of France, Mr. Pierre Moscovici, sign a cooperation agreement. October 2022
Since 2006, the Court of Auditors of France has been actively contributing to the development of the skills of the staff of the Audit Chamber of Cameroon. In 2015, a first agreement between the two institutions was signed, then renewed in 2022. Thanks to this partnership, the Court of Auditors of France hosts several Cameroonian auditors each year for training sessions, as well as magistrates for internships and on-site assistance missions in Cameroon.
New partners: the Courts of Accounts of Romania, Senegal, Burundi and Morocco
Signatures in Paris of the cooperation agreements between the ISCs of Cameroon, Senegal, and Romania. Source: Court of Auditors.
On 5 December 2023, a cooperation agreement was signed with the Romanian Court of Auditors to enhance the skills of the Chamber's auditors in performance auditing. Furthermore, agreements are being negotiated with the Courts of Auditors of Senegal, Burundi, and Morocco, aimed at enriching exchanges and promoting diversified cooperation actions.
Cameroonian and Romanian delegations during the 3rd edition of the professional seminar of L'AISCCUF in Bucharest, Romania from 11 to 13 July 2023.
The support of foreign donors and technical partners
The European Union's grant and technical assistance programme
In the framework of the Public Finance Management Support Project (PARGEFIP 2019-2023), the European Union has been supporting the Court of Auditors since 2019, particularly through a grant that has facilitated the funding, with the technical assistance of Expertise France, of training sessions and coaching for around one hundred judges, including 80 new auditors. This funding has also made it possible to develop various guides and procedural manuals. The priorities of this support include institutional strengthening, improving human and material resources, digitising processes, and increasing institutional visibility. Among the tangible outcomes, the Court has been able to acquire computer and video conferencing equipment, vehicles, improve its website, and implement an intranet and court software.
Support from the World Bank, the IMF, the AfDB and GIZ
The World Bank financed a training programme in computerised auditing in 2022 and 2023, followed by pilot missions with certain public institutions. The IMF, for its part, made several recommendations in 2023 to strengthen the governance of the Chamber in its technical report. Since 2021, the African Development Bank (AfDB) has regularly entrusted the Chamber with audit missions on the projects it finances in Cameroon. Finally, the German Agency for International Cooperation (GIZ) has been supporting the Court of Auditors in its training on the audit of decentralised local authorities since 2023.
Towards continued international cooperation
The Court of Auditors of Cameroon is strengthening its international partnerships to consolidate its skills and increase its expertise in public sector auditing. It is actively exploring cooperation opportunities, particularly in experience sharing and training. This international collaboration contributes to the acquisition of valuable know-how, based on the experience of various partners, and ensures high-quality training for its members. Enhanced cooperation would promote the development of the Chamber as a civic and legitimate institution in the oversight and accountability of public finances.
