Republic of Cameroon

Decree no. 97-47 of 5 March 1997 to organize the Supreme State Audit Services

The President of the Republic,

Mindful of the Constitution;

Mindful of Decree No. 92-245 of 26 November 1992 to organize the Government and subsequent amendments thereto;

Mindful of Decree No. 92-70 of 9 April 1192 to reorganize the Presidency of the Republic and subsequent amendments thereto;

Hereby decrees as follows:

Part I
General Provisions

1. (1) The Supreme State Audit Services shall be placed under the direct authority of the President of the Republic from whom they shall received instructions and to whom they shall report.

(2) The services shall be headed by a Minister Delegate at the Presidency of the Republic.

2. (1) The Supreme State Audit Services shall be responsible for:

• auditing, at the highest level, public services, regional and local authorities, public and semi-pubic enterprises, as well as religious and lay private bodies, establishments and associations which receive State subsidies or are guaranteed by the State or by other public corporate bodies, at the administrative, financial and accounting levels;
• controlling and auditing accounts of the State budget.

In this respect , the Supreme State Audit Service shall make;

• conformity and regularity control;
• financial control;
• performance control
• programme evaluation;
• environmental control; and
• specific controls.

(2) The Supreme State Audit Services may, on the decision of the President of the Republic, carry out a specific audit of public and private enterprises and bodies which are strategic to the nation or to national defence interests.

3. (1) The Supreme State Audit Services shall contribute to meting out sanctions to voteholders and managers of State credits under conditions stipulated by laws and regulations.

In this wise, the official heading the Supreme State Audit Services shall preside over the Budget and Finance Disciplinary Board the organization and functioning of which shall be fixed by special instruments.

(2) In the performance of his duties as chairman of the Budget and Finance Disciplinary Board, the official heading the Supreme State Audit Services shall be assisted by a Permanent Secretariat, the organization of which shall be fixed by separate instruments.

4. The Supreme State Audit Services shall give their opinion on draft legal and statutory instruments of a financial nature submitted to them.

5. The Supreme State Audit Services shall, within the framework of the powers granted to them, have access to the national financial and economic card index.

6. At the beginning of each financial year, the Minister Delegate shall forward the annual auditing programme as well as his plan of action for approval by the President of the Republic.

7. In the discharge of its duties, the Supreme State Audit Service shall have;

• a Private Secretariat;
• an Internal Audit;
• two (2) Technical Advises;
• a Central Administration.

Part II
The Private Secretariat

8. (1) The Private Secretariat shall be placed under the authority of a head of private secretariat having the rank and prerogatives of a central administration service head. He shall be appointed by order of the President of the Republic.

(2) The Head of the Private Secretariat shall be responsible for protocol and reserved matters of the Minister Delegate.

Part III
The Internal Audit

9. (1) Under the authority of an Internal Auditor having the rank and prerogatives of Secretary-General in a ministry, the Internal Audit shall be responsible for;

• controlling and evaluating the performance and functioning of internal services;
• promoting and implementing, in conjunction with the services in charge of administrative reforms techniques of organization and methods as well as a simplification of administrative procedures;
• any other special missions assigned by the minister Delegate.

(2) The Internal Audit shall comprise, in addition to the Internal Auditor, two (2) auditor having the rank and prerogatives of division head.

10. (1) In the discharge of his duties, the Internal Auditor;

• shall have access to all documents of the services concerned;
• may request in writing information or clarification from officials of the services concerned.

(2) Following each control or evaluation mission a report shall be forwarded to the Minister.

11. The Technical Advisors shall carry out all studies and missions assigned to them by the Minister Delegate.

Part V
The Central Administration

12. The central administration of the Supreme State Audit Services shall comprise;

• the Coordinator General’
• the Inspections Division;
• the Studies and Legal Affairs Division;
• the Training and International Cooperation Division;
• the General Affairs Department;
• the Permanent Secretariat of the Budget and Finance Disciplinary Board.

Chapter I
The Coordinator – General

13. (1) The Coordinator-General of the Supreme State Audit Services shall be the Minister Delegate’s principal assistant. He shall have the rank and prerogatives of Secretary-General in a ministry.

The Coordinator-General shall administer the affairs of the Supreme State Audit Services and, to this end, shall receive the necessary delegations of signature. In this capacity, he shall:

• coordinate the activities of the Supreme State Audit Services and, to this end, hold coordination meetings and forward minutes thereof to the Minister Delegate;
• be directly responsible for defining, codifying and evaluating the internal procedures of the practical organization of services;
• ensure that files are processed with dispatch;
• monitor the functioning as well as the output of services and report thereon to the Minister Delegate.

(3) In the absence of the Coordinator-General, the Minister Delegate shall designate a Head of Division to deputize him.

14. The following shall be directly attached to The Coordinator-General:

• the Translation Unit;
• the Documentation and Records Service;
• the Computer Service;
• the Mail and Liaison Service.

Section I
The Translation Unit

15. (1) Under the authority of a unit head having the rank and prerogatives of a sub-director in the Central Administration, the Translation Unit shall be responsible for the routine translation of the Supreme State Audit Services.

(2) It shall comprise, besides the Unit Head, two (2) Assistant Research Officers who shall be responsible for English Language translation and French Language translation respectively. They shall have the rank and prerogatives of a central administration service head.

Section II
The Documentation and Records Service

16. (1) Under the authority of a service head, the Documentation and Records Service shall be responsible for;

• records management;
• preserving, protecting and classifying files and documentation;
• the library.

(2) It shall comprise:

• the Documentation and Records Bureau;
• the Library, which shall be under the authority of an official having the rank and prerogatives of bureau head.

Section III
The Computer Service

17. (1) Under the authority of a service head, the Computer Service shall be responsible for:

• setting up and managing a computerized data bank;
• following up all matters related to computer management.

(2) It shall comprise:

• the Monitoring and Computer Security Bureau;
• the Data Bank Management Bureau.

Section IV
The Mail and Liaison Service

18.(1) Under the authority of a service head, the Mail and Liaison Service shall be responsible for;

• receiving, processing and distributing mail;
• processing and preserving signed documents;
• duplicating and distributing individual, regulatory and other service documents;
• sending reminders to services relating to the processing of files.

(2) It shall comprise four (4) bureaux:

• the Incoming Mail Bureau;
• the Outgoing Mail Bureau;
• the Duplicating Bureau;
• the Liaison and Follow-up Bureau;

Chapter II
The Inspections Division

19. (1) Under the authority of division head, the Inspections Division shall be responsible for he setting up, the execution and the general supervision of roving audit missions.

(2) The Inspections Division shall:

• maintain close contact with internal audit services in the various ministries whose reports it shall study in conjunction with the Studies and Legal Affairs Division;
• ensure that the control powers of supervisory ministries and the Ministry of the Economy and Finance ever enterprises and other public and parapublic bodies are effective;
• ensure respect of the law and auditing standards during roving audit missions and in the drafting of subsequent reports.

(3) It shall comprises four (4) sections:

• the Public Services Section;
• the Regional and Local Authorities Section;
• the Public and Semi-public Enterprises and Bodies Section;
• the Inquiries and Special Missions Section.

20. (1) Under the authority of a section head, each section shall be responsible, in its area of competence, for;

• carrying out audit operations;
• monitoring activities of internal audit services of the various ministries;
• setting up a technical card index of the various services as well as of public and semi-public bodies.

(2) Each section shall comprise brigades, each of which shall be headed by a head of brigade.

21. (1) Roving audit missions, which shall be headed by a head of brigade, shall carry out the duties assigned to them.

(2) The procedures and conditions of carrying out roving audit missions shall be defined by separate instruments.

Chapter III
The Studies and Legal Affairs Division

22. (1) Under the authority of a division head, the Studies and Legal Affairs Division shall be responsible for;

• preparing draft legal and statutory, instruments concerning the Supreme State Audit Services;
• consolidating and examining all reports forwarded to the Minister Delegate;
• examining instruments of a general nature as well as audit mission reports;
• compiling technical documentation for the Supreme State Audit Services in conjunction with the relevant services of the Coordinator-General;
• preparing the annual report on the management of staff and State property as well as of public and parapublic enterprises, in conjunction with the other Divisions. This report shall mainly comprise major management weaknesses observed during roving audit mission in the course of the financial year, as well as proposals for improvement. It shall be forwarded to the Minister Delegate following approval by the college of division heads;
• making recommendations, in conjunction with all other divisions to the Minister Delegate on draft legal and statutory instruments forwarded to the Supreme State Audit Services;
• all other studies assigned by the Minister Delegate.

(2) The Studies and Legal Affairs Division shall comprise three (3) sections and one (1) bureau as follows:

• the Studies Section;
• the Reports Section;
• the Legal Affairs Section;
• the Technical Documentation Bureau.

(3) Sections shall comprise brigades, each of which shall be headed by a head of brigade.

Chapter IV
The Training and International Cooperation Division

23. (1) Under the authority of a division head, the Training and International Cooperation Division shall be responsible;

• training and further training of technical staff and, necessary, of staff of internal audit bodies ministries or of foreign supreme state audit services
• studying and promoting auditing techniques, conjunction with the Inspections Division;
• co-operation with international organizations
• the International Cooperation Section.

(2) Each section shall be under the authority of a section head.

Chapter V
Department of General Affairs

24. (1) Under the authority of a director, the Department of General Affairs shall be responsible for;

• managing the personnel;
• preparing and implementing the budget;
• managing movable and immovable property as well as equipment;
• preparing the quarterly memorandum on the implementation of the budget.

(2) it shall comprise:

• the Sub-Department of the Management of Human Resources;
• the Sub-Department of the Budget and Equipment.

Section I
Sub-Department of the Management of Human Resources

25. Under the authority of a sub-director, the Sub-Department of the Management of Human Resources shall be responsible for:

• managing the personnel;
• awards and decorations;
• studying measures aimed at increasing and improving the output of the personnel;
• recruitment forecast and the job description thereof, in conjunction with the Studies and Legal Affairs Division.

(2) It shall comprise:

• the Personnel Service;
• the Career Management Service.

26. (1) Under the authority of a service head, the Personnel Service shall be responsible for;

• managing the personnel
• awards and decorations
• studying measures capable of increasing and improving the output of the personnel.

(2) It shall comprise:

• the Technical Personnel Bureau;
• the Administrative Personnel Bureau.

27. (1) Under the authority of a service head, the Career Management Service shall be responsible for:

• the follow up of the career of personnel;
• recruitment forecast.

(2) It shall comprise:

• the Budgetary Control Bureau;
• the Personnel Career Follow-up Bureau.

Section II
Sub-Department of the Budget and Equipment

28. (1) Under the authority of a sub-director, the Sub-department of the Budget and Equipment shall be responsible for;

• preparing the preliminary draft recurrent and investment budgets of the Supreme State Audit Services;
• following up the implementation of the budget;
• managing equipment and stores;
• maintaining equipment and buildings.

(2) It shall comprise:

• the Budget and Accounts Commitment Service;
• the Material, Infrastructure and Equipment Management Service.

29. (1) Under the authority of a service head, the Budget and Accounts Commitment Service shall be responsible for:

• preparing preliminary draft budgets;
• following up the implementation of the budget.

(2) It shall comprise:

• the Budget Bureau;
• the Accounts Commitment Bureau;
• the Missions Bureau.

30. (1) Under the authority of a service head, the Material, Infrastructure and Equipment Management Service shall be responsible for:

• managing equipment and stores;
• providing services with equipment and office supplies;
• maintaining equipment and buildings;
• cleaning the premises of services and their surroundings;
• repairing the technical equipment of services.

(2) It shall comprises:

• the Equipment Bureau;
• the Stores Bureau;
• the Infrastructure and Maintenance Bureau.

Chapter VI
Permanent Secretariat of the Budget and Finance Disciplinary Board

31. (1) Under the authority of a Permanent Secretary having the rank and prerogatives of a head of division, the Permanent Secretariat of the Budget and Finance Disciplinary Board shall be responsible for examining and following up matters submitted to the Board.

In the capacity, it shall assist the Minister Delegate in carrying out his duties as chairman of the Budget and Finance Disciplinary Board.

(2) The organization and functioning of the Permanent Secretariat of the Budget and Finance Disciplinary Board shall be fixed by a separate instrument.

Part VII
Miscellaneous and Final Provisions

32. The Supreme State Audit Services shall have two categories of personnel:

(a) The technical personnel comprising:

• state inspectors and State controllers appointed by decree of the President of the Republic;
• probationary, auditors designated by the Minister Delegate. The latter shall assist State inspectors and controllers in the execution of their roving auditing missions. They shall be entitled to a monthly allowance of a service head in the central administration and to the same rate of travel expenses as other technical personnel.

(b) The administrative personnel to whom special and functional duties may be assigned.

33. State inspectors and controllers shall hold a commission granted by the President of the Republic. They shall take the oath before the Supreme Court before assuming duty.

34. The following officials shall be chosen from among the technical personnel:

• the co-ordinator-general;
• the internal auditor;
• the technical advisers;
• the heads of divisions;
• the auditors;
• the permanent secretary of the Budget and Finance, Disciplinary Board;
• the heads of sections;
• the heads of brigades.

35. (1) The officials referred to in Article 34 above as well as the director of general affairs shall be appointed by decree of the President of the Republic.

(2) The sub-directors, heads of sections, heads of units, heads of brigades, service heads and officials ranking as such shall be appointed by order of the President of the Republic.

(3) The heads of bureau shall be appointed by decision of the Minister Delegate.

36. (1) The heads of division and officials ranking as such shall have the rank and prerogatives of director in the central administration.

(2) The heads of section and officials ranking as such shall have the rank and prerogatives of sub-director in the central administration.

(3) The heads of brigade and officials ranking as such shall have the rank and prerogatives of service head in the central administration.

37. (1) The officials and technical personnel of the Supreme State Audit Services as well as members and auxiliary staff of the Budget and Finance Disciplinary Board shall still be subject to Decree Nos. 78-472 of 3 November 1978, 86-1232 and 86-1233 of 17 November 1986.

(2) The personnel of the Supreme State Audit Services shall, in addition, be entitled to travel expenses and a daily special duty allowance equal to 25% of the rate of the said expenses.

38. All previous provisions repugnant hereto are hereby repealed.

39. This decree shall be registered and published in the Official Gazette in English and French

Yaounde,5 March 1997
Paul Biya,
President of the Republic.

Decree No. 97-48 of 5 March 1997 relating to roving audit missions

The President of the Republic,

Mindful of the Constitution;

Mindful of Ordinance No. 62-OF/4 of 7 February 1962 to regulate the mode of presentation, the conditions of execution of the budget of the Republic of Cameroon, its revenue, expenditure and all operations connected to it, together with subsequent amendments thereto;

Mindful of Law No. 74-18 of 5 December 1974 concerning the control of authorizing officers and vote holders of the State, local authorities and of State undertakings, as amended by Law No. 76-4 of 8 July 1976.

Mindful of Decree no. 97-47 of 5 March 1997 to organize the Supreme State Audit Services;

Hereby decrees as follows:

Part I
General Provisions

1. (1) The Supreme State Audit Services shall be responsible for auditing, at the highest level, all public services, local government authorities, public and semi-public enterprises, denominational or by bodies, establishments and associations which receive financial support, backing or guarantee from the State or other public corporate bodies and the related costs shall be borne by each department from which the members are drawn.

They shall also control the execution of the State budget.

(2) In addition, they may, upon decision of the President of the Republic, undertake ad hoc audits in enterprises and organizations, even private ones, having a strategic nature for the nation or national defence.

2. The Supreme State Audit Services shall carry out;

• control of conformity and propriety;
• financial audit;
• control of performances;
• programme evaluation;
• environmental control;
• ad hoc audits.

3. (1) Under pain of application of the sanctions provided for under Sections 124,129,138,148,151 and 188 of the Panel Code and arrangement of those concerned before the Budget and Finance Disciplinary Board, the officials of the services and organizations being audited by the Supreme State Audit Services must forward to the said services:

• copies of acts of a general nature of their central and external services, as well as minutes of handling-over ceremonies between heads of administrative units and local government authorities;
• copies of reports of administrative inquiries and of audits by hierarchy or the supervisory authority relating to the management of the services and organizations concerned;
• copes of reports by the internal audit bodies of government departments;
• copies of reports of the auditors, the Ministry in charge of the Economy and Finance and of any other internal or external auditing body in charge of auditing public enterprises.

(2) The Supreme State Audit Services shall have access as of right o the national economic and financial card index.

4. Intervention of the Supreme State Audit Services shall be done through audit missions as part of the annual audit programme approved by the President of the Republic and ad hoc audit missions prescribed by him.

5. Roving audit missions shall comprise State Inspectors and Controllers assisted by auditors-in-training. Their financial needs, particularly for special missions, may exceptionally, be covered by the services and organizations being audited.

(2) They may, where need be, include civil servants or officials from other departments. These joint missions shall, in all cases, be headed by a technician from the Supreme State Audit, Services and the related costs shall be borne by each department from which the members are drawn.

(3) For the execution of certain specific task, connected with fulfilment of the audit missions, the Supreme State Audit may co-opt public experts or, as the case may be, approved experts in private practice. In such cases, the costs arising from the experts intervention and their remuneration, if any, shall be borne by the budget of the said services.

6. (1) The roving audit mission shall be headed by the State Inspector or the State Controller with the highest technical duties. Where members of the mission hold the same duty posts, the mission shall be headed by the most senior member, and where they have the same seniority, by the oldest one.

(2) Senior technical staff who occupy the post of division head may, on an exceptional basis, be made to supervise several roving audit missions at the same time.

Part II
Organization of the Roving Audit Missions

Chapter I
Prerogatives and Obligations of Members of Roving Audit Missions

Section I
Prerogatives of Members of Roving Audit Missions

7. (1) Within the framework of their duties, members of the roving audit missions shall be completely independent of the services and bodies being audited, and shall have unrestricted powers in respect of investigation.

As such, they shall be empowered to:

• request and be presented, against receipt and for inspection, all documents necessary for the discharge of their duty. These documents shall be returned, following the same procedure, to the body that is audited as soon as the audit operations are finished;
• access to all computer data;
• have access to buildings, premises and any other property;
• verify all supplies, equipment and works;
• seek to consult ordinary, confidential or secret official mail;
• issue written or verbal queries to the officials of the services audited who are bound to answer thereto in the same manner;
• if necessary, seek the help of the forces of law and order and inform forthwith the Minister Delegate;
• if need be, have the prerogatives provided for by their committee on employment;
• after informing the hierarchy concerned, attend council, committee and other meetings held in the service audited.

(2) Professional or banking secrecy may not be invoked to withhold information.

8. (1) If need be, members of roving audit missions shall be empowered to take or propose precautionary measures to the Minister Delegate.

(2) To this end, the head of the mission may, where circumstances so permit:

• seal all premises or objects presented for auditing;
• freeze the bank accounts of the services audited;
• suspend the signatures of the officials of the services audited;
• order the stay of execution of decisions which can constitute irregularities likely to cause serious and irreparable damage to the body audited.

(3) In the event of serious and unquestionable embezzlement, the head of mission may, in accordance with the procedure provided for by the instruments in force, further propose to the Minister Delegate:

• suspension from his duties of the official being audited. In this case, the Minister Delegate shall immediately inform the President of the Republic;
• restriction on, or prohibition from, travelling abroad imposed on officials of services being audited;
• submission of the matter to competent authorities in view of a legal mortgage of property and income of the culprit;
• submission of the matter to competent judicial authorities in view of legal proceedings.

9. (1) Except where they are caught in the act, members of roving audit missions may not, during their investigations, be subjected to any loss or restriction of freedom without the prior approval of the President of the Republic.

(2) They may not be punished or prosecuted as a result of regular action undertaken in the discharge of their duties.

Section II:
Obligations of Members of Roving Audit Missions

10. (1) Members of roving audit missions shall be bound to discharge their duties in strict compliance with the professional code of ethics in auditing and in accordance with legal obligations and their oath of office.

To this end, they must, during audit operations, show proof of integrity, competence, stringency, discretion and a high sense of objectivity.

(2) Their relations with officers being audited must be characterized by tact and courtesy. They must however, avoid maintaining special relations and familiarity.

(3) they shall be bound by the obligation of reserve and of professional secrecy.

11. (1) Except in the case stipulated under Article 7 above, members of roving audit missions may not postpone, stop or suspend normal operational activities of the services being audited.

(2) They shall be strictly forbidden to involve themselves in the day-to-day management of the body being audited.

12. (1) Members of the roving audit mission shall be bound to inform the Head of the Inspections Division of any situation that is likely to hinder them from accomplishing their mission objectively. The Head of the Inspections Division shall report such cases to the Minister Delegate for consideration.

(2) They must take all steps necessary for the successful accomplishment of their mission within the time-limits prescribed by the Minister Delegate.

13. Without prejudice to any other measure deemed appropriate by the appointing authority, any member of the roving audit mission found guilty of violation of the rules of ethics or of breach of duty or the oath in the performance of his duties may be referred to the competent disciplinary bodies after appearing before the panel of Division Heads.

Chapter II
Modus Operandi of Roving Audit Missions

Section I
Preparation of Missions

14. (1) The purpose, objectives, composition of roving audit missions and their operating conditions shall be prescribed by the Minister Delegate.

(2) The competent section or brigade of the Inspections Division may be instructed to make the technical preparation of the roving audit mission in conjunction with the members of the said mission.

Section 2
Conduct of Missions

15. Pursuant to the provisions of Article 2 above, the main objective of roving audit missions is to assess the quality of management of bodies and services controlled, namely:

• to establish breach and violation of regulations or the principles and rules of sound management;
• to evaluate and apprise the efficiency and economics of the management;
• assess the genuineness and accuracy of the financial records.

16. Officials of the services and bodies being audited shall be bound to be present or represented during the audit operations.

17. In carrying out their investigations, the members of the roving audit mission must apply the general principles of auditing, especially as concerns;

• the evidence;
• contrary findings;
• independence form the services being audited;
• diligence;
• competence;
• relative importance.

18. (1) the findings, opinions and, where necessary, recommendations of the mission shall be the subject of written requests for explanations of further information from the officials and employees of the audited services who must reply in like manner and within the time-limits prescribed by the roving audit mission.

(2) Notwithstanding the application of Sections 124,129,138,148,151 and 188 of the Penal Code, any delay in replying shall be considered as refusal to reply. Such refusal shall be entered into the report and considered as an admission of incompetence by the official or employee in question.

Section 3
Mission Supervision

19. (1) From the time it is set up, the mobile audit mission shall be under the direct authority of the head of the Inspections Division.

(2) the head of the mission shall submit to the latter period reports on the investigations.

(3) the head of the mission shall draw up working sheets and make sure that the members of the team check all the items thereon.

(4) Working sheets shall be submitted to the Head of the Inspections Division for approval and, if need be, to the Minister Delegate during on-the-spot supervisory operations.

(5) As and when necessary, the Minister Delegate may designate a Head of Division to supervise a roving audit mission on the spot.

Section 4
Drafting of Reports

20. A report shall be written following each audit, under the leadership of the head of mission. The said report shall be signed by each member of the roving audit mission.

21. (1) The audit report shall comprise observations made by the mission.

(2) In any case, the observation must include the following elements:

• the findings of the mission;
• the explanations or information given bythe official or employee concerned;
• the opinion of the mission;
• the recommendations of the mission.

(3) to support the audit report, the mission shall produce annexes comprising elements proving the observations contained therein.

(4) The audit report shall be authentic until it is challenged.

22. (1) Audit reports must be submitted within the deadline fixed by the Minister Delegate.

(2) In any case, they must be submitted within a deadline which allows for their useful exploitation.

Section 5
Notification of Reports

23. (1) Pursuant to the instruments in force, audit reports shall be forwarded exclusively to the president of the Republic.

(2) A copy of the audit report may, on his instructions, be notified to any other authority.

(3) In order to permit the services controlled to usefully and rapidly carry out the necessary adjustments envisaged by the roving audit mission, the said services shall be informed of the main observations of the report.

Section 6
Follow-Up to Audit Reports

24. (1) The Supreme State Audit Services shall follow-up the implementation of actions prescribed by the President of the Republic following audit reports.

(2) The valuation of the implementation of the recommendations approved by the competent authority may be the subject of a special control mission.

Part III
Miscellaneous and Final Provisions

25. Staff of the Supreme State Audit Services shall, in addition to travel allowance receive a daily duty bonus equal to 25% of the rate of the said allowance.

26. All previous provisions repugnant hereto are hereby repealed.

27. This decree shall be registered and published in the Official Gazette in English and French.

Yaounde, 5 March 1997
Paul Biya,
President of the Republic.

Decree No. 97-49 of 5 March 1997:
Organization and Functioning of the Budget and Finance Disciplinary Board

The President of the Republic,

Mindful of the Constitution;

Mindful of Ordinance No. 74-18 of 5 December 1974 concerning the control of Authorizing Officers and Vote-holders of the State and State Enterprises, as amended by Law No. 76/4 of 8 July 1976;

Mindful of Decree No. 97-47 of 5 March 1997 to organize the Supreme State Audit Services;

Hereby decrees as follows:

Chapter I
General Provisions

1. (1) the Budget and Finance Disciplinary Board shall be responsible for determining the penalties relating to the liability of authorizing officers and vote-holders of the State and State enterprises.

To this end, it shall penalize irregularities and management errors committed by:

• authorizing officers and vote-holders of the State, regional and local authorities, public or semi-public establishments and bodies, and any other person acting as such:
• auditors, bursars and government commissioners to State enterprises and any person acting as such.

(2) the Budget and Finance Disciplinary Board shall rule by decision.

2. The administrative and technical management of the Budget and finance Disciplinary Board shall be handled by a Permanent Secretariat.

Chapter II
Organization and Functioning

Part I
Composition of the Board

3. (1) The Budget and Finance Disciplinary Board shall comprise the following:

Chairman: The authority responsible for the Supreme State Audit Services;

Members:

• a representative of the Presidency of the Republic;
• the Minister of Justice, Keeper of the Seals or his representative;
• the Minister of Territorial Administration or his representative;
• the Minister of Finance or his representative;
• the Minister of the Public Service or his representative;
• the Minister with supervisory powers or his representative where the matter being examined concerns a State enterprise.

(2) the representatives of the authorities mentioned above must be duly empowered.

(3) the Chairman of the Budget and Finance Disciplinary Board shall, for each matter, appoint a rapporteur and a secretary from among the technical staff of the Services of the Supreme State audit Services.

4. The Budget and Finance Disciplinary Board may appoint an expert to investigate certain matters which require specialized knowledge.

Expenses on such expertise shall be charged to the Supreme State Audit Services.

5. The allowances of the Chairman and members of the Budget and Finance Disciplinary Board, rapporteurs, secretaries, as well as the fees of experts and the bonuses of the administrative staff shall be fixed by separate instruments.

Part II
Permanent Secretariat of the Budget and finance Disciplinary Board

6. Under the authority of a Permanent Secretary, the Permanent Secretariat shall be responsible for:

• preparing and enrolling the cases;
• practical arrangements relating to various Board procedures;
• co-ordinating the work of the rapporteurs, secretaries and experts;
• disseminating the decisions of the Board;
• keeping the documentation and records of the Board;
• following-up the implementation of the decisions of the Board before the administrative bench of the Supreme Court.

7. The Permanent Secretariat of the Budget and Finance Disciplinary Board shall comprise:

• the Studies and Statistics Section;
• the Management and Penalty Enforcement Section,
• the Mail Bureau;
• the Information and Liaison Bureau.

8. (1) Under the authority of a section head, the Studies and Statistics Section shall be responsible for;

• opening case files;
• checking the contents and conformity of the case files referred to the Board;
• the technical study of case files and the preparation of summons to the Board;
• following up the activities of rapporteurs and experts;
• following up appeals against the decisions of the Board at the administrative bench of the Supreme Court in conjunction with the persons appointed to defend the interests of the State;
• preparing statistics on the activities of the Board;
• studying all other problems relating to the Board.

(2) The Studies and Statistics Section shall comprise two brigades:

• the Studies Brigades;
• the Statistics Brigade.

9. (1) Under the authority of a section head, the Management and Penalty Enforcement Section shall be responsible for:

• organizing Board sessions which shall be held at least once a month;
• following up the activities of session secretaries and the implementation of the decisions and recommendations of the Board. In this respect, it shall keep a card index of persons found by the Board to be liable to penalties and shall disseminate the information on such card indexes to the competent authorities.

(2) the Management and Penalty Enforcement Section shall comprise two brigades:

• the Sessions Management Brigade;
• the Penalty Enforcement Brigade.

10. Under the authority of a bureau head, the Mail Bureau shall be responsible for:

• handling the Board’s mail;
• reproducing and sending out all documents and instruments of the Board;
• all other duties that may be entrusted to it by the Permanent Secretary.

11. Under the authority of a bureau head, the Information and Liaison Bureau shall be responsible for:

• updating and keeping case files and any other documents belonging to the Board;
• keeping the general card index and records of the Board;
• forwarding case files to persons summoned by the Board;
• any other duties that may be entrusted to it by the Permanent Secretary.

Chapter III
Procedure in the Budget and Finance Disciplinary Board

12. As regards penalties relating to the liability of authorizing officers and vote-holders of the State and of State enterprises, a matter may be referred to the Board by the:

• President of the Republic;
• Prime Minster;
• Minister in charge of the Supreme State Audit Services
• Ministers higher in rank than the accused persons or having supervisory powers over the enterprises or bodies concerned; or
• Any other authority provided for by the regulations in force.

13. (1) To investigate each case, the Chairman of the Board shall appoint a rapporteur and a Secretary.

(2) the rapporteur shall have full powers to carry out any useful investigations, demand that any documents be forwarded to him and hear any witness.

14. (1) Once the investigation is opened, the rapporteur shall officially notify the accused person of the decision to bring an action against him using any written means.

(2) The accused person shall defend himself or shall be defended by an authorized representative.

15. (1) For the Board to conduct business, the accused person shall be summoned by any written means at least fifteen days before the date on which the Board shall deal with the matter.

In case of emergency as determined by the Chairman of the Board, such time-limit may be reduced to eight days.

During the said time-limit, the case file at the Permanent Secretariat on the matter shall be forwarded to him. He shall immediately acknowledge such receipt thereof. However, failure to carry out this formality due to the person concerned shall not render the procedure null and void.

(2) The accused person may forward to the Board a written statement in his defence. Besides, he may either orally or in writing make remarks and submit findings to the meeting of the Board.

(3) Where the duly summoned person fails to appear before the Board or designate someone to defend him, the Board shall proceed to give a decision on the matter.

16. (1) The Board may validly conduct business only when all the members are present. Its decisions shall be taken by simple majority. In case of a tie, the Chairman shall have a casting vote.

(2) The Board shall meet in camera.

(3) Board decisions shall be served on the persons concerned, the Prime Minister, the Secretary General of the Presidency of the Republic, the Minister in charge of Finance, the authority under whom the accused persons fall and on that which referred the matter to the Board as well as to any other authority provided for by the regulations in force.

(4) Board decisions may be published if the Board so decides.

17. (1) Board decisions shall not be subject to prior appeal for mercy.

(2) They may be subject to appeal for rescission before the competent administrative Court without such appeal constituting a stay of execution.

(3) An appeal for reversal lodged by an accused person or the Minister in charge of the Supreme State Audit may be brought before the Board where now facts have come to light or if documents likely to cast doubts on the culpability of the person concerned have been discovered.

18. (1) Referring a matter to the Budget and Finance Disciplinary Board shall not preclude the taking of disciplinary measures or the institution of criminal action.

(2) Should the Board deem that irrespective of the penalties inflicted on the accused, disciplinary measures can still be taken against him, it shall forward the case file to the Minister under whose authority the accused person falls.

(3) If the investigation brings out facts likely to be regarded as crimes or offences, the Chairman of the Board shall forward the case file to the competent judicial authorities. Such action shall be considered a suit against the accused person on behalf of the State, public authority or the enterprise concerned.

Chapter IV
Miscellaneous and Final Provisions

19. (1) The Permanent Secretary of the Budget and Finance Disciplinary Board as well as section and brigade heads shall be appointed from amongst the technical staff working as State Inspectors and Controllers.

(2) The Permanent Secretary shall rank as a division head within the Supreme State Audit Services.

(3) Section and brigade heads shall rank as central administration subdirector and service heads, respectively.

20. (1) The Permanent Secretary and section and brigade heads shall be appointed by decree of the President of the Republic.

(2) Bureau heads shall be appointed by decision of the Minister Delegate.

21. Decree nos. 78/472 of 3 November 1978, 86/232 and 86/1233 of 17 October 1986 shall remain applicable to the officials and technical staff of the Supreme State Audit Services as well as to the members and support staff of the Budget and Finance Disciplinary Board.

(2) The staff of the Supreme State Audit Services shall, in addition to travelling allowances, benefit from a daily duty allowance equal to 25% of the travelling allowances.

22. All previous provisions repugnant hereto are hereby repealed.

23. This decree shall be registered and published in the Official Gazette in English and French.