Certification Of State Accounts Under Discussion
State accounts refer to accounting transactions of the State. Section
60 of the December 26, 2007 law on the financial regime of the State
states that “Government accounts must be genuine and give a true image
of its patrimony and financial standing.”
To this end, valid
certification is indispensable to check distortions from corruption and
embezzlement.
In 2011, the country embraced CEMAC certification directives which
according to reports, have met with setbacks. The process is therefore
in its infancy, reason why the Audit Bench of the Supreme Court had its
first general account of the State, in the 2012 financial year and
certification report of December 18, 2013. The report however notes that
“the General Account of the State for the 2012 financial year as
produced, is not suitable for certification.”
It is in this framework that members of the Budget and Finance
Committee of the Senate and the Audit Bench of the Supreme Court met in
Yaounde yesterday July 3, 2014 to exchange views on best practices on
the effective implementation of result-based budgeting. The President of
the Audit Bench, Marc Ombala Ateba, was optimistic that the exercise
that has six years of experimentation was going to bear fruits
especially as the Ministry of Finance has promised the implementation
exercise continue gradually until they can finally come out with State
accounts that can be certified.
To the President of the Fourth Division of the said institution,
Justice Justine Wacka, the certification of the 2012 State accounts is
an innovation which met with challenges, given that it is still at the
pedagogic stage. She explained that the General State accounts have
components like income and expenditure and the patrimony of the State
which is all stumbling blocks to the process especially as the latter
has never been included in the accounts of the State.>>>
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