PRESENTATION OF THE AUDIT BENCH

OF THE SUPREME COURT

    The Audit Bench is established in accordance with Section 38 of the Constitution:

Law N° 2003/005 of 21 April 2003 lays down the jurisdiction, organization and functioning of the Audit Bench of the Supreme Court. This law is supplemented by Law N° 2006/016 of 29 December 2006 to lay down the Organisation and Functioning of the Supreme Court.

Law N° 2018/011 of 11 July 2018 to lay down the Code of Transparency and Good Governance in the Management of Public Finance in Cameroon;

Law N° 2018/012 of 11 July 2018 to lay down the Fiscal Regime of the State and other Public Entities;

Decree N° 2013/160 of 15 May 2013 to lay down the General Rules Governing Public Accounting;

Decree N° 2013/375 of 7 July 2020 to lay down the General Rules Governing Public Accounting.

The Audit Bench of the Supreme Court is its financial institution with the main mission of controlling and ruling on public accounts and accounts of public and semi-public enterprises.

Section 7 of Law N° 2003/005 of 21 April 2003 establishes the fundamental principle on which the judgment of accounts is based.

 I.  JURISDICTION OF THE AUDIT BENCH

The Audit Bench has both judicial and extra-judicial jurisdiction.

   A - JUDICIAL JURISDICTION OF THE AUDIT BENCH

    1) Section 41 of the Constitution provides that: "The Audit Bench shall be competent to control and rule on public accounts as well as those of public and semi-public enterprises”. 

    2) Sections 7, 8 and 9 of Law No. 2003/005 of 21 April 2003 (supra) outlines the missions devolved to the Audit Bench. These are supplemented by the provisions of Section 39 of Law No. 2006/016 of 29 December 2006, which stipulates that the Audit Bench has jurisdiction to:

• control and rule on the accounts of the State and public and semi-public enterprises;
• give a final ruling on final judgements passed by lower Audit Courts;
• control and rule on the accounts produced by public accountants, declare and check the accounts produced by de facto accountants, inflict fines in accordance with the procedure laid down by this law and give final rulings on appeals lodged against final judgements passed by lower Audit Courts;
• examine any other matters expressly devolving on it by law;
• rule on proceedings for annulment and appeals for review of final decisions delivered pursuant to Sections 71 and 76 of the aforementioned law.
• rule on mismanagement errors (law No. 2018/012 of 11 July 2018 to lay down the fiscal regime of the state and other Public entities)

    3) The Audit Bench also has jurisdiction to hear and determine appeals against final judgments delivered by lower Audit Courts.

  B –  THE EXTRA-JUDICIAL JURISDICTION OF THE AUDIT BENCH

Section 10 of Law No.2003/005 of 21 April 2003 (supra) to lay down the jurisdiction, organization and functioning of the Audit Bench of the Supreme Court states that the “Audit Bench shall give its opinion on any matter referred to it in connection with the control and verification of accounts”. In addition, it shall in accordance with Section 86 of Law No. 2018/012 of 11 July 2018 to lay down the Tax System of the State and other Public Entities and Article 25 (3) (4) of Decree No. 2013/160 of 15 May 2013 to lay down the General Rules Governing Public Accounting. Besides, it also:  

• gives its opinion on settlement bills submitted to the National Assembly;
• draws up and publish annual reports on State accounts to be submitted to the Head of State;
• produces thematic reports;
• certifies the General Accounts of the State;
• conducts audits.

II.  ORGANIZATION OF THE AUDIT BENCH

   A - STRUCTURE OF THE AUDIT BENCH

The Audit Bench consists of the following Divisions:

• Division in charge of controlling and ruling on accounts produced by State accountants;
• Division in charge of controlling and ruling on accounts produced by accountants of Regional and Local Authorities and their public establishments;
• Division in charge of controlling and ruling on accounts produced by accountants of public establishments of the State;
• Division in charge of controlling and ruling on accounts produced by public and semi-public enterprises;
• Review Division in charge of examining appeals against decisions passed by lower Audit Courts.

  B -  COMPOSITION OF THE AUDIT BENCH

In Sections 14 to 18 of Law No.2003/005 of 21 April 2003 to lay down the jurisdiction, organization and functioning of the Audit Bench of the Supreme Court, the Audit Bench comprises:

    1)   At The Bench :

• a President;
• Division Presidents;
• Judges of the Supreme Court;
• Masters of the Supreme Court;
• Puisne Judges of the Supreme Court;
• Commissioners of audit and trainee Commissioners of audit.

    2)  At the Legal Department :

Section 17 of Law No.2003/005 of 21 April 2003 (supra) provides that the duties of the Legal department of the Supreme Court shall be performed by the Procureur General and under his authority, by Advocates General. This section is supplemented by Section 29 of Law No.2006/016 to lay down the organization and functioning of the Supreme Court, which provides that: “The duties of the Legal Department of the Supreme Court shall be discharged by the Procureur General and under his authority, by Advocates General”. The Procureur General shall assign Advocates General to Benches.

    3)  At the Registry :

• a Registrar-in-Chief;
• Division Registrars;
• Registrars.

    4)  Other Staff of the audit bench :

• Judicial staff (at the Bench and the Legal Department) ;
• staff on extraordinary duty;
• Registry staff ;
• Audit Assistants;
• Technical staff;
• Support staff.

  C - SESSIONS OF THE AUDIT BENCH

Section 21 of Law No.2003/005 of 21 April 2003 to lay down the jurisdiction, organization and functioning of the Audit Bench of the Supreme Court provides that the Audit Bench shall sit:

• in ordinary sessions;
• in joint sessions;
• in chambers.

III.  REMEDIES BEFORE THE AUDIT BENCH

The following remedies may be sought before the Audit Bench:

• Appeals for the quashing of judgments;
• Proceedings for nullification of judgments;
• Proceedings for review of judgments.

• Division in charge of controlling and ruling of accounts produced by accountants of public establishments of the State (0)

• Division in charge of controlling and ruling of accounts produced by public and semi-public enterprises (0)

• Division in charge of controlling and ruling of accounts produced by accountants of regional and local authorities and their public establishments (0)

• Division in charge of controlling and ruling of accounts produced by accountants of the State (0)

• Review Division (0)