The Audit Bench of the Supreme Court has adopted this report, following the deliberation in chambers on Friday 04 June 2021, on the report of Mr. Théodore MBENOUN, Division President.
The meeting in chambers was composed of:
- President: Mr. YAP ABDOU, President of the Audit Bench, General Supervisor of the audit, Chairman;
Members:
- Mrs. FOFUNG Justine NABUM spouse of WACKA, President of the 3rd Division;
- Mr. MBENOUN Théodore, President of the 1st Division, General Coordinator of the audit,
- Mr. NGATCHA Isaïe, President of the 4th Division;
- Mr. NDJOM NACK Elie Désiré, President of the 2nd Division;
- Mrs. NJONKOU MANGWA Rose spouse of TCHOQUESSI, Justice of the Supreme Court;
- Mr. SUH Alfred FUSI, Justice of the Supreme Court;
- Mr. YEBGA MATIP, Master of the Supreme Court;
- Mr. DJOKO André, Master of the Supreme Court;
- Mr. NDONGO ETAME David, Master of the Supreme Court;
- Mr. MIKONE Martin Bienvenu, Master of the Supreme Court;
- Mr. ALIMA Jean Claude, Master of the Supreme Court;
- Mr. OUMAROU ABDOU, Master of the Supreme Court.
The work of the Audit Bench was conducted under the supervision of the General Coordinator, by six teams composed of Legal and Judicial Officers, Registrars and Audit Assistants headed by Masters of the Supreme Court. Rapporteurs were Mr MFUL'EMANE Yves Olivier, Mrs SAME LOTTIN Laure Elsa spouse of MBOCK, Mr TAMA Vital Charly, Mr NDJEMBA NKOTO Willy Martial, Mr NYEMB Oscar Thierry Ulrick, Mrs NGASGA MENYOMO Laurentine spouse of MBEPET and Mr NGOUH ESSOUMAN Narcisse.
The audit firm BEKOLO & PARTNERS and a team of experts were mandated to participate in some aspects of this audit.
The Legal Department was represented by:
- Mr. AWALA WODOUGUE Jean-Claude, Senior Advocate General,
- Mrs MEYE Marie épouse NNOMO ZANGA, Advocate General,
- Mr. NIBA George AMANCHO AWAH, Advocate General,
- Mr. ONANA ETOUNDI Félix, Advocate General,
Mr. NGUETCHUENG Bertrand, Registrar-in-Chief, took the minutes.
Audit Bench of the Supreme Court Audit of the Special National Solidarity Fund to fight the Coronavirus and its economic and social impacts
Audit Bench of the Supreme Court Audit of the Special National Solidarity Fund to fight the Coronavirus and its economic and social impacts
TABLE OF CONTENTS
TABLE OF CONTENTS ... III LIST OF TABLES ... VIII LIST OF MAPS ... X LIST OF FIGURES ... XI LIST OF GRAPHICS ... XII TABLE OF ACRONYMS ... XIII RECOMMENDATIONS ... XVI GENERAL INTRODUCTION ... 1 PART 1 STANDARDS AND SCOPE OF THE AUDIT OF THE AUDIT BENCH ... 3 1. A SCOPE OF AUDIT COVERING 22 ACTIVITIES AND 157.9 BILLION CFA FRANCS OF COMMITTED EXPENDITURES ... 4 1.1. Control methods in line with the ISSAI 100 standard ... 4 1.2. An audit decided in July 2020, when only MINSANTE, MINRESI and MINFI had incurred expenses ... 4 1.3. A scope covering 22 activities ... 5 PART 2 STATE INTERVENTION TO RESPOND TO THE COVID 19 CRISIS ... 8