Audit Activity Program of the Court of Auditors for 2017

 

Adopted by the Program and Reports Committee (CPR) on April 3^rd , 2017, the audit activity program of the Court of Auditors for the financial year 2017 is based on the proposals of the National and Territorial Chambers. Its purpose is to promote the regular and efficient employment of resources, material resources and public funds by bodies within its area of jurisdiction, as defined by Ordinance n° 95-20 of July 17^th, 1995, amended and supplemented, relating to the Court of Auditors, ensuring, in particular, the compliance of their financial and accounting operations with the laws and regulations in force.

For the financial year 2017, the Court of Auditors recorded a total of 1,033 control operations of all types, compared to 1,122 for 2016, 79 operations (-7%). The activity program o is essentially structured around three fundamental axes which underlie the entirety of its legal mandate, namely:

– The exercise of jurisdictional powers, through the clearance of accounts and the monitoring of their accountability;

-The advisory mission on the draft legislation of budget regulation;

– The assessment of the regularity and quality of public management.

1- The exercise of jurisdictional powers

The overall volume of audit operations related to the clearance of the accounts of public accountants amounts to 825, broken down by categories of target entities, as follows:

*134 management accounts by the National Chambers, divided into 9 receiving accounts of the financial authorities and 125 accounts of public administrative establishments’ accounting officers;

* 691 accounts of communal treasurers (eg communal collectors) by the Territorial Chambers.

From a global perspective, the volume of clearance of 2017, of the order of 825 operations, compared with 918 for 2016, is decreasing  93 operations (-10%) during these two years in comparison, much more felt by the Territorial Chambers (-95 clearances), -12%. While for the National Chambers, their clearance total remained almost stable, recording only 02 operations in addition during this reference period.

2- Completion of the work related to draft legislation on budget regulation (APLRB)

The registration by the Territorial Chambers of the municipal development program (PCD)  audit operations, under the 2015 management, in order to assess their socio-economic repercussions at the local level, was the cause of a consequent increase in the Court’s charge plan, under this component, going from 32 operations in 2016 to 57 in 2017, an increase of 78%.

In practice, this important activity will be carried out, in 2017, by the commitment of 33 operations that will be carried out, as usual, by the National Chambers, in the direction to the central administrations of ministries, bodies and public institutions, to which will add 24 more devolved to the Territorial Chambers for municipalities falling within each of their areas of jurisdiction.

The summary of the findings and observations to be made by the chambers, following the scheduled audit on the subject, as well as the opinions and comments that will be expressed by the Court on the conditions and results of implementation of the budget and the laws of finances will provide an input to the appraisal report on the draft legislation on budget regulation for 2015.

3- Assessment of the regularity and quality of management

Under this third important focus, the Court of Auditors has planned, for 2017, the commitment of 151 management quality control operations, both thematic (38) and organic (113), for public bodies and operators, whose budgets and financial means are important and are part of the realization of major infrastructures, structuring investment projects or in the implementation of socio-economic development programs of interest.

The results of these 151 operations will lead each control structure to formulate opinions, findings and observations, as interesting as they are varied, and to provide an input to the 2017 annual report accordingly, while taking into account the requirement of clarity and relevance of information, analyzes and comments to be inserted and which will involve National Chambers, up to 40 operations (18 thematic and 22 organic), compared with 111 other outcomes from Territorial Chambers, being split between 20 and 91 in the same order above mentioned.

Audit activity program of the Court of Auditors for 2016

 

Adopted by the Program and Reports Committee (CPR) on December 29^th,2015, the audit activity program of the Court of Auditors for the financial year 2016 is based on the proposals of the National and Territorial Chambers. Its purpose is to promote the regular and efficient employment of resources, material resources and public funds by bodies within its area of jurisdiction, as defined by Ordinance No. 95-20 of July 17, 1995, amended and supplemented, relating to the Court of Auditors, ensuring, in particular, the compliance of their financial and accounting operations with the laws and regulations in force.

In addition to the abatement of previous liabilities, the Institution’s 2016 working program also aims to significantly increase the consistency and relevance of the various audit works, including the insertions to the annual report and the findings of appraisal report accompanying the draft legislation on budget regulation (APLRB).

In 2016, the Court of Auditors recorded a total of 1,111 audit operations of all types, an increase of 9% with respect to the previous year. The program of activity is essentially structured around three fundamental axes which underlie the entirety of its legal mandate, namely:

– The exercise of jurisdictional powers, through the clearance of accounts and the monitoring of their accountability;

-The advisory mission on the draft legislation of budget regulation;

– The assessment of the regularity and quality of public management.

1- The exercise of jurisdictional powers

The overall volume of audit operations related to the clearance of the accounts of public accountants amounts to 918, broken down by categories of target entities, as follows:

* 132 management accounts planned by the National Chambers, divided into 7 receiving accounts of the financial authorities and 125 of public administrative establishments’ accounting officers;

* 786 accounts of municipal treasurers planned by the Territorial Chambers.

This situation reflects an upward trend in terms of volume of the scheduled operations compared to the previous year. Thus, the Territorial Chambers have seen their working program increase of 8.3%; the National Chambers recorded a significant increase of 30.7%.

With respect to the activities relating to the accountability, the breakdown of the requisitions to be processed in 2016 by type of accounts is as follows: 21,151 administrative accounts, 20,751 management accounts and 11,313 financial accounts, for a total of 53 215 accounts.

2- Completion of the work related to draft legislation on budget regulation (APLRB)

As part of the drawing up of the sectoral notes and in order to make a reasoned assessment of the draft legislation of budget regulation, the Court of Auditors has scheduled the commitment of 34 audit operations in the direction to central administrations of the ministries, public bodies and institutions.

The summary of the findings and observations to be made by the chambers, following the scheduled audit on the subject, as well as the opinions and comments that will be expressed by the Court on the conditions and results of implementation of the budget and the finance law allowing to provide an input to the appraisal report on the draft legislation on budget regulation 2014.

3- Assessment of the regularity and quality of management

Under this third important focus, the Court of Auditors has planned, for 2016, the commitment of 159 management quality audit operations, both thematic (32) and organic (127), for public bodies and operators, whose budgets and financial means are important and are part of the realization of major infrastructures, the structuring investment projects or in the implementation of socio-economic development programs of interest.

The National Chambers will contribute, under this focus of control, up to 42 operations (15 thematic and 27 organic). The Territorial Chambers will have to commit a volume of 117 operations, of which 17 thematic and 100 organic.

By their nature, their variety and their multiple purposes, quality management controls are a privileged source of providing input for both the Institution’s annual report to the public authorities and the appraisal report on the draft legislation on budget regulation (APLRB) to the Legislative Institution.

Audit activity program of the Court of Auditors for the 2015

 

1- The audit operations, to the number of 1,018 in 2015 compared with 1,002 in 2014, are essentially based on the three (3) fundamental axes underlying the entire legal mandate of the Court of Auditors, namely:

– The exercise of jurisdictional powers, through the clearance of accounts and the monitoring of their accountability;

– The advisory mission on the draft legislation on budget regulation.

– The assessment of the regularity and quality of public management.

This program is also intended to enable the Court of Auditors to contribute to the enhancing of prevention against the various forms of fraud and illegal or illicit practices, following the extension of its powers by Ordinance n°10-02 of August 26, 2010.

2- By the 829 audits of local communities, 103 operations are devoted mainly to the evaluation of the conditions of execution of the local public order and the management of movable and immovable assets. The audits will include public procurement under equipment projects of these communities.

3- In addition, 191 organic and thematic audit operations involving major public bodies are designed to assess the quality of the management of these entities and to provide an input to the annual report of the Court of Auditors.

In particular, the audit chambers, with the registration of forty-one (41) thematic operations, will aim, in 2015, to provide useful insights on the implementation conditions and the results achieved by the public investment actions and programs national and local.

4- In addition, the control of all the ministries and major financial services of the State, was included in the perspective of the development of the appraisal report on the draft legislation of budget regulation (APLRB) of the financial year 2013.

In this context, the audit structures will endeavor to deepen the audit of certain special accounts of the Treasury as well as centralized equipment programs, in order to provide a wider light on the management of budgetary authorizations.

5- On another aspect of interventions, the Court of Auditors will have to commit, under its jurisdictional powers:

* 827 operations of clearance of management accounts of public accountants;

* The processing of 55,127 requisitions of the General Censor for the implementation of the sanction procedure for delay or lack of accountability against the defaulting accountants and authorizing officers.