Presentation
The Chamber of Accounts of the Supreme Court of Cameroon is an essential organ of financial governance in Cameroon. Founded on the principles of the constitution of 1972, amended by the law of 1996, of the constitutional revision of 1996, and specified by the laws of 2003, 2006, and 2018, it plays a crucial role in the control of public finances.
The reform of 2018 profoundly transformed the legal framework governing the Chamber of Accounts, by introducing specific provisions aimed at strengthening its independence and effectiveness. These provisions clarify the responsibilities regarding the auditing of public accounts.
The 2018 reform revamped the Audit Bench’s legal framework by introducing provisions to enhance its autonomy and operational effectiveness. It also clarified the Audit Bench’s responsibilities in auditing public accounts.
Additionally, the reform expanded the Bench’s mandate to encompass public policy evaluation and State account certification.
Public policy evaluation: assessing the relevance and effectiveness of government decisions in achieving desired outcomes, thus guiding resource allocation and reforming underperforming policies.
Certification of State accounts: ensuring that financial operations adhere to accounting standards and are free from material irregularities, thereby bolstering public and investor confidence in the country’s financial management.
By broadening its powers, Cameroon strengthens oversight and accountability in public finance, ensuring the efficient and transparent use of state resources.
President of the Chamber's message
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Since 2011, Cameroon has undertaken major public finance reforms by integrating CEMAC directives into its legal framework. In particular, Laws No. 2018/012 and No. 2018/011 of July 11, 2018—on the State’s fiscal regime and transparency and good governance in public finance management, respectively—have aligned the country with INTOSAI standards.
In this spirit, the Audit Bench reviewed its achievements and charted its future with its first strategic and operational plan (2019–2023), whose implementation yielded mixed results.
The current strategic plan (2024–2028) embodies our ambition to establish the Audit Bench as an effective body serving the State and the people of Cameroon. It focuses on promoting sound public finance governance through enhanced transparency, accountability and anti-corruption measures.
Developed with full staff participation and adopted by consensus in chambers, this plan will drive compliance with the new public finance legislation and reaffirm the Audit Bench’s role as the country’s supreme external audit institution.
I am confident that, together with our national and international partners, we will pursue this plan with enthusiasm and determination, paving the way for better governance in Cameroon.
Mr.
Yap Abdou
President of the Audit Bench
First-group super-scale Legal/Judicial Officer
History
Skills of the Court of Auditors
The Audit Bench, vested with both judicial and non-judicial authority, safeguards compliance, efficiency, transparency and accountability in Cameroon’s public finance management.
Judicial powers
The Court of Auditors exercises a financial jurisdiction specialised in the management of public finances.
Under Section 7 of Law No. 2003/005, it audits the budgets and expenditures of public administrations and state-owned enterprises to verify compliance with applicable laws and regulations.
By the same provision, it may sanction mismanagement, holding public managers accountable and deterring misuse of funds.
Non-judicial powers
They extend to consulting activities, external auditing, and monitoring without direct sanction powers, as well as public information:
By virtue of Article 2 and Article 86(3) of Law No. 2018/011 of 11 July 2018 relating to the code of transparency and good governance in public financial management, the Chamber certifies the reliability of the State's accounts. This certification guarantees stakeholders, including international investors and financial institutions, a true representation of public finances.
In accordance with Article 39 (c) of the 2006 Act on the organisation and functioning of the Supreme Court regarding the opinion on the draft settlement bill, as well as Articles 85 (9) and 86 (4) of the Financial Regulation, inquiries may be conducted at the request of Parliament. This collaboration strengthens the exercise of Parliament's legislative and scrutiny functions by providing it with relevant opinions, reports and inquiries on financial and budgetary matters.
In accordance with Article 86(3) of Law No. 2018/011 of 11 July 2018 on the code of transparency and good governance in the management of public finances, the Court of Auditors is responsible for evaluating the use of public funds to ensure that spending objectives are met and that resources are used efficiently. This evaluation helps to ensure optimal management of public finances and a better allocation of available resources.
In accordance with the 2018 Transparency Code Act, the Court of Accounts regularly informs the public about its work and the results of the audits carried out. The law reinforces citizens' right to access financial information and requires the Court to:
• make public all reports submitted to the President of the Republic, to Parliament, and to the Government;
• publish its decisions in the Official Journal, as well as in at least two nationally distributed newspapers and legal announcements.
Under this legislation, the Chamber prepares and disseminates an annual activity report, enriched with recommendations intended for the President of the Republic, the President of the National Assembly, and the President of the Senate.
Furthermore, the Court of Accounts plays an active role in various consultation frameworks, thereby strengthening collaboration between different government bodies, such as the National Assembly, the Senate, and the Ministry of Finance.
Law No. 2003/005 of 21 April which defines the responsibilities, organization, and functioning of the Court of Accounts of the Supreme Court. It establishes that the Court of Accounts is responsible for the audit and judgment of public accounts or documents in lieu thereof for the public accountants, either de jure or de facto, of the State and its public establishments, decentralized local authorities and their public establishments, as well as enterprises in the public and semi-public sector. It organizes the Court into four sections, each specialized in different aspects of financial control and accounting.
Law No. 2006/016 of 29 December 2006 It specifies the organisation and functioning of the Supreme Court, including the Court of Auditors. It clarifies jurisdictional processes and strengthens the capacities of the Court in terms of financial oversight. It also highlights the role of the Court of Auditors in the supreme control of public finances, ruling sovereignly on the decisions made in final instance by the lower Courts of Auditors.
Law No. 2018/012 of 11 July 2018 The important financial regime of the State and other public entities marks a significant advance by expanding the scope of the competencies of the Court of Auditors. It now includes the evaluation of public policies, the judgement of management faults by the financial officers and controllers, and the certification of the general account of the State. The law also grants the Court of Auditors the power to assist Parliament in monitoring the execution of finance laws, emphasizing its role in improving transparency and financial management at the national level.
Organization
The organisation of the Chamber into sections is governed by Article 13 of the 2003 law. It is structured around three main entities: the Office, the Public Prosecutor's Office, and the Registry.
The Office includes the President of the Chamber, the Section Presidents, the Master Counselors, the Referendary Counselors, as well as the Auditors and the Trainee Auditors. Since 2017, Trainee Auditors have been added to the Office, thus forming the first rank of Magistrates of the Court of Auditors. The President's Secretariat, the Mail and Liaison Service, the Administrative and Financial Affairs Service, the IT and Maintenance Service, as well as the Central Accounts Office are attached to the President of the Court of Auditors.
The Public Prosecutor's Office, the functions of the Public Prosecutor's Office before the Supreme Court are exercised by the Attorney General, and under his authority, by the Advocate Generals. Three Advocate Generals have been assigned to the Court of Auditors by the Attorney General before the Supreme Court. They are responsible for producing written conclusions on all reports of the Court of Auditors and presenting oral conclusions during the hearings of the Sections.
The Registry, the Registry is composed of the Chief Clerk appointed by decree of the President of the Republic, the Section Clerks, and the Clerks. It registers the accounts produced, as well as the acts, documents, and requests submitted to the Chamber, prepares the agenda for the sessions, records the decisions and ensures the follow-up of all controls. The Clerks take notes during the sessions of the Court of Auditors. The Registry also includes the Accounts Production and Accountant Monitoring Service, the Documentation and Translation Service, as well as the Archives Service.
The Court of Auditors consists of an Office, a Public Prosecutor's Office, and a Registry.
AT THE OFFICE
At the headquarters
To the court
AT THE COURT
Article 29 of the law of 2006/016 states: “the functions of the public prosecutor before the Supreme Court are exercised by the Attorney General and under his authority by the public prosecutors. The Attorney General assigns the public prosecutors to the chambers.”
In accordance with this text, the Attorney General before the Supreme Court has assigned three (03) public prosecutors to the Court of Auditors. They are responsible for producing written conclusions on all reports of the Court of Auditors and present oral conclusions during the section hearings.
AT THE REGISTRY
The Registry of the Court of Auditors includes the Chief Clerk appointed by Decree of the President of the Republic, the Section Clerks, and the Clerks. It records the accounts produced, as well as the acts, documents, and requests submitted to the chamber, prepares the agenda for meetings, records the decisions and ensures the follow-up of all audits.
Furthermore, it notifies the public accountants or de facto accountants of the rulings made against them.
They take the notes when the different formations of the Court of Auditors are sitting.
At the registry
The Registry of the Court of Accounts includes the Chief Clerk appointed by decree of the President of the Republic, the Section Clerks and the Clerks. It registers the submitted accounts, as well as the acts, documents, and requests submitted to the chamber, prepares the agenda for the sessions, records decisions, and follows up on all audits.
Moreover, it notifies public accountants or de facto accountants of the rulings rendered against them.
They take the minutes when the various formations of the Court of Accounts sit.
