TO ASSIST, AUDIT, PROSECUTE, EVALUATE, CERTIFY AND INFORM

Following of the reforms resulting from the transposition of the CEMAC Harmonized Framework of Public Finances into the domestic law, the Audit Bench has seen its field of competence widen.

A-   The Audit Bench prosecute Authorising Officers , Public Finance Auditors and Public Accountants

“ ...- to prosecute Authorising Officers , Public Finance Auditors and Public Accountants under the conditions set in Articles 87 and 88 below; »

Initially competent in assessing public accounts, that is the documents which trace the management operations of a structure or an organization for a given period and not the authors of said accounts, the mission of judge of the Audit Bench takes on a new profile with the expansion of the list of its litigants.

Indeed, its function is no longer limited to the review of accounting records and documents, it is henceforth competent to prosecute public accountants, authorizing officers, public finance auditors or any other person who, in one way or another intervened in the management of public accounts.

B-   The Audit Bench checks the financial legal accordance and budgetary alignment of all State expenditures and revenue operations.

“... - to check the financial legal accordance and budgetary alignment of all State expenditures and revenue operations. In this respect, it notes irregularities and mismanagement committed by public officials and determines, if necessary, the amount of the resulting damage suffered the State. it may also pronounce sanctions.”

C-   The Audit Bench certifies the regularity, accuracy and faithfulness of the General Account of the State

“...- to certify the regularity, accuracy and faithfulness of the General Account of the State; »

This competence provided by Law No. 2006/016 of December 29, 2006 establishing the structuring and functioning of the Supreme Court, and which is not yet due, is nevertheless exercised by the jurisdiction on request of the Government on an experimental basis to an educational interest.

D-   The Audit Bench assists

“- the Parliament in checking the execution of finance laws;”

In enforcement to article 39 (c) of Law No. 2006/016 of December 29, 2006 which provides that :

“The Audit Bench is competent to give its opinion on settlement bills tabled in Parliament”, the Audit Bench provides assistance with regard to control missions of the parliamentary committees in charge of Finance. In accordance with article 85 (9), “ Parliament may rely on the Audit Bench to perform control. To this end, the parliamentary committees in charge of Finance may ask the accounts jurisdiction to carry out of any investigation pertaining to the management of the services or bodies under audit.

 E- The Audit Bench assesses the economy, effectiveness and efficiency of the use of public funds

“...- to assess the economy, effectiveness and efficiency of the use of public funds in relation to the objectives set, the means

used and the results obtained as well as the relevance and reliability of the methods, indicators and data used to measure the

performance of public policies and administrations..."

The Audit Bench checks whether the results of a public policy meet the objectives set, and whether the budget resources

allocated are used effectively and efficiently. Its role is to evaluate the performance of public policies and administrations, as

well as their consequences and make recommendations to achieve the objectives set. Public authorities can thus base their

decisions on objective analyses.

Evaluations by the Audit Bench are based on  the administrations’ annual performance reports attached to the settlement bill.

There are also done on donors’ request in relation to their funding of infrastructure projects.

   F- Public information for citizen

Law No. 2018/011 of July 11, 2018 on the Code of Transparency and Good Governance in Public Finance Management in Cameroon reaffirms the right of citizen’s access to financial information. In fact, article 43 of this law states:

(1) The Accounts jurisdiction shall make public all the reports that it transmits to the President of the Republic, the Parliament and the Government.

(2) It shall also publish its particular decisions in the Official Gazette and in at least two (02) major national newspapers of wide circulation that are part of the list newspapers with legal announcement.

In enforcement of this text and well before its intervention, the Audit Bench produces an annual report of activities with recommendations to submit to the President of the Republic, to the President of the National Assembly and the President of the Senate. Whenever possible, this report subject to a public presentation attended by journalists, civil society and public finances management stakeholders.

In addition, the Audit Bench takes part in consultation frameworks including:

National Assembly / Audit Bench

SENATE / Audit Bench

MINFI/Audit Bench