The Audit Bench examined the management of the Makenene Council for the years 2020 to 2023.  Established by decree no. 92/127 of June 26, 1992, this decentralised territorial community is located in the Mbam and Inoubou department, Central Region.

During the reviewed period, the financial jurisdiction, while noting anomalies in the municipality's internal and accounting control system, identifies dysfunctions in its budgetary and financial management.

Regarding information management, the jurisdiction points out risks of loss and degradation of documents, as well as a vulnerability in the budgetary and accounting information system due to the non-computerised operation of the municipal revenue system.

As for public procurement at the municipal level, it is a high-risk area because certain contracts, although received and paid for, have not been the subject of complete or qualitatively satisfactory physical execution.

Ultimately, and to improve the management of this territorial community, the Audit Bench makes seventeen (17) observations, eight (08) referrals for disciplinary action due to management faults, one (01) referral for judicial control, and seven (07) recommendations.