The Audit Bench produced its execution report on the 2024 finance law in September 2025. This document, essential in light of legal obligations, serves as a detailed opinion on the draft settlement law (PLR) for the 2024 fiscal year.

The jurisdiction's analysis focused on the execution of revenues and expenditures, revealing a budgetary deficit of 357 billion FCFA. Regarding public debt, the report highlights an increase in the overall debt as well as committed financial claims that have not been disbursed (SEND’s).

Furthermore, the jurisdiction highlights the reliability of the annual performance reports (RAP) of the administrations, pointing out data inconsistencies, errors in calculating execution rates, and the excessive burden of support programmes in the budget.

In conclusion, the Audit Bench makes several strategic recommendations to strengthen public financial management and improve the overall quality of the programme budget.