Publications
Tuesday 9 September 2025
The Audit Bench of the Supreme Court examined the accounts and management of the urban community of Nkongsamba (CUN) for the fiscal years 2020 to 2023. Established in January 2008, this decentralized territorial community (CTD) is located in the Mungo department, Littoral region.
During the review period, the jurisdiction noted failing governance, the absence of human resources management tools, an unregulated budgetary and financial management system, as well as malfunctions in the implementation of public policies.
On this point, the financial jurisdiction questions whether the shortcomings observed in planning, which is often adaptive rather than anticipatory, significantly impact the gap between the stated priorities and the results observed on the ground.
Ultimately, the Audit Bench makes, for this CTD, nine (09) recommendations.
not to be missed
Review of the Management of the Naval and Industrial Shipyard of Cameroon for the period 2015–2021
The court notes that despite an ambitious strategic plan, the company is struggling to initiate a positive recovery dynamic.
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Audit of the Society for the Expansion and Modernisation of Rice Cultivation in Yagoua (SEMRY), financial years 2018-2021
The court observes that Semry escapes bankruptcy thanks to massive public investments since the late 1980s.
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Procedure 'Reception of works before execution at the Regional Hospital of Ngaoundéré: the verdict is known
The First section of the Audit Bench sitting in matters of budgetary and financial discipline delivered its verdict on 30 April 2025.
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Audit of the Cameroonian Aluminium Company (Alucam), financial years 2017-2021
The audit notes that in the absence of recapitalisation of the company, the abandonment of the foundry activity is a scenario that may prevail.
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