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Overview

Courts of Accounts in Francophone Africa and Northern Africa Specific issues of accountability OPCFM- AFTFM. Overview. A. Context B. Practical issues C. Ways forward D. Questions for debate. A. Context. A common institutional cultural background

hiram-spence
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Overview

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  1. Courts of Accountsin Francophone Africaand Northern Africa Specific issues of accountability OPCFM- AFTFM

  2. Overview • A. Context • B. Practical issues • C. Ways forward • D. Questions for debate

  3. A. Context • A common institutional cultural background • French type of public financial mgt system which involves strong ex ante controls within the MOF over the spending process • and a jurisdictional approach to ex-post audit • The UEMOA directives • Common difficulties • Sample of countries studied : Mali - Mauritanie – Senegal – Djibouti – Guinee Niger –Madagascar – Benin – Maroc - Tunisie

  4. The French process of public spending… • Main Features : • Separation ordonnateur-comptable • Ex ante controls • In theory reliable but complex • Excuses for off-circuit procedures • No integrated IT system

  5. …Involves a Jurisdictional type of audit • Public Accountants are personally and financially responsible for their management of public monies • Discharge for their management must be granted by a “financial judge” • Cases of mismanagement by the authorizing officer may be examined by the Court as well (Cour de discipline budgetaire)

  6. Missions of a Court of Accounts Jurisdictional work is one mission among others, and it is not necessarily the most important one • Regularity audits ie judgment over the accounts kept by public accountants, • Management audits • Assistance to the Parliament - annual report on the budget execution

  7. Audit terms

  8. B. Practical issues • No availability of the reports to the public • No fulfillment of fundamental missions(examination of State Accounts and jurisdictional control over Public Accountant) • No working relationship with the MOF • Lack of funding / resources / independence

  9. No availability of the reports to the public • Necessary condition for accountability • Relationship between a Cour and the media (Senegal) • Absence of explicit requirements is interpreted as an interdiction to publish reports (Djibouti)

  10. Limited examination of State Accounts • Examination requires access to the data of the ministry of Finance • Limited capacity or willingness within the MOF to issue Accounting data • Lack of interest if not produced in a timely manner

  11. Limited relationship with other governmental entities • Tendency to isolation • No obvious relationship between the external auditor and the MF • Limited relationship with Public Accounts Committee • Courts of Account play a limited role in terms of ensuring accountability

  12. Lack of funding / resources /independence • Lack of skilled and / or stable personnel • Lack of material and resources • Scarce resources are rather devoted to internal audit entities • Scattered public audit resources (Inspection generale d’Etat, Inspection des finances etc.)

  13. C. Ways forward Country dialogue • Make the case for accountability / improved accountability and transparency can converge with government’s interest • Use Bank institutional leverage • Insist on access to the media and the availability and accessibility of reports to the public in order to create pressure for improved transparency

  14. C. Ways forward (ctd.) Institutional level • Start little : improved auditing capacity can be gradual and can start from limited areas (government owned companies / or accounting issues / thematic approach ) • Create relations with the MOF • Rely on others (Canadian and French SAIs) for • expertise – ESW / peer reviews • partnerships - Twinning arrangements with French regional Court of Accounts

  15. D. Bank operations and SAIs related matters : questions for debate • ESW => CFAA, PER, CPAR / auditing and accountability on behalf of deficient SAI ? • Investment lending / Audit policy : • practicability of mixed engagement teams ? • flexibility of audit requirements FS audits vs VFM ? • internal auditors in francophone Africa : real alternatives ? • Adjustment lending / Conditionnalities : what “results- oriented” conditionnalities ?

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