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GSAI – Global SAI Accountability Initiative

The Court of Auditors (CdC) of Benin is the country’s Supreme Audit Institution (SAI) and the highest authority in financial matters. It ensures the proper use of public funds, audits government accounts, and oversees the management of public enterprises and organizations receiving public resources. Its decisions are final and binding on the executive, legislative, and judicial branches.

Established following the constitutional amendment of November 17, 2019, and the organic law of June 27, 2022, the CdC succeeds the former Audit Chamber of the Supreme Court. It benefits from a strong pool of experienced professionals and a favourable institutional environment.

As a newly established institution, the CdC is focusing on developing its strategic direction, institutional capacity, and professional competencies. To support this journey, the CdC has joined the Global SAI Accountability Initiative (GSAI), a program launched in 2022 by the INTOSAI Donor Cooperation (IDC) and managed by the INTOSAI Development Initiative (IDI).

The German Federal Ministry for Economic Cooperation and Development (BMZ) and the European Union Delegation are supporting Benin in its public finance reform through the project called “Public Finance Reform to Achieve the SDGs and Strengthen the Mobilization of State Revenue (ReFORME)” implemented by the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ). One of the main focuses of this project is the transparency and accountability of public finances, and it is within this framework that the support to the Benin CdC is provided.

INTOSAI REGION: CREFIAF

VISIT THE SAI OF BENIN WEBSITE

Key Components of support

C1. Strategic Management System

Establish a robust strategic management framework to guide the CdC’s actions and demonstrate its contribution to sound public financial management. This includes developing and adopting the first Strategic Plan of the CdC to align its work with national priorities and international standards.

C2. Core Transformation Actions

Build the institutional and professional capacities of the CdC by strengthening staff skills, procedures, and tools. Activities include competency mapping, training, pilot audits aligned with ISSAIs, improvement of judicial processes, and upgrading digital connectivity between offices.

C3. Cross-Cutting Transformation (Gender, Diversity & Inclusion, Communication)

Integrate gender and inclusion principles into CdC operations and strengthen communication and stakeholder engagement. The focus is on publishing the Public Report, enhancing visibility through web and social media, and fostering regular dialogue with Parliament, civil society, and media.

C4. Project Management and Coordination

Ensure effective and timely implementation of the project in line with agreed quality, budget, and timelines. Strengthen coordination among all partners to enhance synergy, ensure long-term sustainability, and consolidate the CdC’s institutional transformation.

Testimonials

Vous convenez avec moi, qu’à côté des questions relatives aux interventions des ISC en situation d’urgence telle que les pandémies et les changements climatiques, Celles relatives à bonne gestion des ressources de nos pays qui se raréfient de jour en jour, demeure non seulement des défis des gouvernements africains, mais également le sujet d’émancipation et d’exigence des peuples. D’où le nécessaire intérêt de nos juridictions financières à accorder une grande priorité aux procédures et techniques efficaces de contrôle.

Mme Ismath BIO TCHANÉ
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Premier président de la Cour des comptes du Benin

La signature de cet accord et votre présence aujourd’hui témoignent donc de notre détermination commune à apporter un appui durable à la Cour des comptes du Bénin, afin de lui permettre de pleinement accomplir ses missions. Soyez assurés de l’engagement et de la mobilisation indéfectible de la Cour des comptes et de ses équipes pour que la mise en œuvre de cet accord soit couronnée de succès.

M. Moscovici
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Premier président de la Cour des comptes de France

Nous sommes convaincus que le projet renforcera la capacité de la Cour des comptes du Bénin à remplir son mandat et à servir plus efficacement les citoyens. La Cour sera en mesure de mieux :
juger et apurer les comptes ;
fournir une assurance sur l’utilisation légale et régulière des fonds, et ;
contribuer à l’amélioration des services publics.

Mr. Einar Gørrissen
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Director General, IDI

GSAI Benin IDI Manager

Eduardo Ruiz Garcia
Eduardo Ruiz Garcia
Senior Manager
SAI Governance Department