The area of ​​intervention of each chamber is determined by Article 10 of Presidential Decree n° 95-377 of November 20th, 1995 laying down the rules of procedure of the Court of Auditors and the Decree of January 16th, 1996 which specifies the areas intervention of the chambers, their division into sections.

The sixth chamber is responsible for the audit and evaluation of four major sectors of the ministerial departments in charge of:

– Public works;

– Housing, urban planning and city;

– Territory planning, tourism and crafts;

– Transports.

These activity areas are divided into sections by Article 3 of the aforementioned decree.

The audits and / or assessments scheduled annually by the Chamber and approved by the Program and Reports Committee (CPR), include the central departments of the ministries as well as all the institutions and public bodies of all kinds receiving budgetary allocations or other public contribution or assistance from the state and depending on the sectors of the chamber’s jurisdiction.

The nature of the audit exercised by the 6th Chamber, like the other Chambers, is provided for by Ordinance 95-20 of July 17th, 1995, amended and supplemented, by Ordinance 02-10 of  August 26th, 2010 relating to the Court of Auditors.

The control operations focus on three main axes which enshrine the Institution’s legal mandate to:

– Assessment of the quality of the management of public bodies and evaluation of selected public programs, according to well-defined criteria that are likely to give rise to findings, observations and conclusions and possibly to recommendations to the public authorities, concerned managers, their supervisory authority, in order to the sound and efficient use of financial, material and human resources;

The area of ​​intervention of each chamber is determined by article 10 of the presidential decree n ° 95-377 of November 20th, 1995 laying down the rules of procedure of the Court of Auditors as well as the decree of January 16th, 1996 which specifies in addition to the areas of intervention of the chambers, their division into sections.

The sixth chamber is responsible for the audit and evaluation of four major sectors of the ministerial departments in charge of:

  • Public works;
  • Housing, urban planning and city;
  • Territory planning, tourism and crafts;

These activity sectors are divided into sections by Article 3 of the aforementioned decree.

The audits and / or assessments scheduled annually by the Chamber and approved by the Program and Reports Committee (CPR), include the central departments of the ministries as well as all the institutions and public bodies of all kinds receiving public budgetary allocation and subsidies or other contribution or assistance from the state and depending on the sectors of the chamber’s jurisdiction.

The nature of the audit exercised by the 6th Chamber, like the other Chambers, is provided by Ordinance 95-20 of July 17th, 1995, amended and supplemented by Ordinance 02-10 of August 26th,  2010 relating to the Court of Auditors. .

The audit operations focus on three main axes which enshrine the Institution’s legal mandate to:

– Assessment of the quality of the management of public bodies and evaluation of selected public programs, according to well-defined criteria that are likely to give rise to findings, observations and conclusions and possibly to recommendations to the public authorities, concerned managers, their supervisory authority, in order to the sound and efficient use of financial, material and human resources;

  • The audit of the central administrations belonging to the sectors of the Chamber, for the purpose of assessing the regular and efficient use of the resources available to them and the preparation of the sector notes to be included in the appraisal report on the draft legislation on the Budget Regulation Act (APLRB);
  • The clearance of the management accounts of public accountants, carried out within the jurisdictional powers of the chamber, to rule on the personal and financial liability of public accountants while ensuring regular monitoring of accountability and initiating financial penalties in respect of defaulting taxable persons.

 

This activity is reflected in the preparation of provisional judgments and / or final judgments, following the procedure provided for this purpose.

In addition, the Chamber draws up other administrative acts such as evaluation notes, policy notes, urgent proceedings, sector notes, and insertions to the annual report of the Court of Auditors, detailed reports for the CDBF and for criminal courts.

To ensure all these prerogatives, the chamber has, at the end of 2014, a staff of 16 individuals consisting of 08 judges, 04 auditors and 04 administrative whose profile is as follows:

  • One (01) Chamber President, a graduated certified public accountant who also holds a postgraduate degree from Paris Dauphine;
  • One (01) Section President Graduated from the National School of Administration;
  • Three (03) high judges -4th group one of them is graduated from the National School of Administration, one in economics and one (01) jurist;
  • Three (03) auditor judges – 2nd class one (01) of them jurist holding a master’s degree in law and two (02) economists
  • four (04) financial auditors including 2 lawyers and 2 financial;
  • Two (2) graduated clerks including one Bachelor of Law and degree and Professional Lawyer’s Certificate;
  • Two (02) assistants graduated in secretariat.