Chamber of Auditors release 7th annual report

The Chamber of Auditors at the Supreme Court of Cameroon has just produced its seventh annual report, the 2012 annual report. This report consists of four parts.

The first is a presentation of all the activities of the Chamber of auditors in four essential areas: administrative and financial management of judicial review; non-judicial activities to administrative controls, assistance to Governments; awareness and information of users and citizens.


The following two parts feature a few significant act taken after different controls and finally the exercise of the advisory jurisdiction of the Chamber of Auditors.


The fourth part shall prepare an inventory of the recommendations of the Board of Auditors and this focuses for the first time, on the impact of the work of the finance jurisdiction.


In conclusion the 2012 public report focuses on the impact of the acts of the Board of Auditors and accountability.


With regard to the "significant acts" different controls can be reported among the judgments pronounced in ordinary sitting of the Chamber of Auditors.


The judgment of 8th August 2012 concerning the accounts of the accounting officer of the general hospital of Douala, fiscal years 2004 and 2005.

Thus, following the finding of the failure of Mr T.E.P. to produce the accounts of the years 2004 and 2005, he was sentenced to the payment of fines for the 2004 fiscal amounting to 2,425,000 FCFA and 2,125,000 FCFA for the 2005 fiscal year, i.e. a total of 4,550,000 FCFA.


Article 2 of the decision provides that, the amount of the fine which is 25,000 F CFA continues to run per month of delay, up to the production of the accounts of the years 2004 and 2005 to the financial jurisdiction.


It therefore falls on the Minister of finance for the appointment of an office for the production of clerk accounts (article 3). It is on this premise that a conditional discharge was pronounced against Mr T.E.P.


Furthermore, in the report of September 27, 2012 on Ecam Placages S.A. accounts, 2004 to 2007 fiscal years, we remember that, despite the fact that, the CEO of this company, "the Ecam Placages S.A. company is not eligible for the control of the Board of Auditors, but is subject to other statutory audits prescribed by the laws in force".


The Chamber of Auditors, on the basis of compelling legal arguments, ultimately argues that, "Ecam Placages accounts are and remain subject to the control of the Chamber of Auditors of the supreme court.