INTOSAI Development Initiative

Supporting effective, accountable and inclusive Supreme Audit Institutions

New Perspectives on Audit Follow-up in Madagascar

As part of the capacity development project TANTANA, currently funded by USAID and implemented by IDI, the Court of Accounts of Madagascar organised a symposium on the follow-up of its work with representatives from the Courts of Accounts of France and Morocco on 2 May 2023.

Over the last few years, the Court of Accounts has made significant contributions to accountability and transparency in Madagascar, including, amongst others, publishing topical reports on the usage of COVID-19 funds, on the gold mining sector and on waste management. In all its audit reports, the Court includes recommendations aimed at improving accountability and effective management of the state’s resources. As the supreme audit institution, the Court has also gained experience in following up on its audit recommendations and ensuring that improvements are effective— notably on audits of the Madagascar state utility firm JIRAMA and the government’s HR management system AUGURE. 

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In its 2020-24 Strategic Plan, the Court of Accounts envisaged strengthening its follow-up procedures and publishing more follow-up reports. To do so, the Court intends to clarify and reinforce the roles of prosecutors and auditors, as well as increase its collaboration with other institutions. At the symposium, two experienced magistrates, Honorary President of Chamber, Patrick Lefas from France, and Coordinator of Regional Courts of Accounts, Abdelhafid Bentahar, from Morocco, shared their respective institutions’ practices. Mr. Lefas focused on the technique and results of audit follow-up concerning recommendations issued to audited entities. Mr. Bentahar put another aspect at the center of his contribution, the role of a Court of Accounts in the fight against corruption and different processes of reporting and following up on potential cases of corruption and fraud.

Together, around 70 staff from the Court of Accounts and the Financial Tribunal of Antananarivo followed the presentations and participated in the discussion with their peers. Concluding the event, Hon. Jean de Dieu Rakotondramihamina, First President of the Court of Accounts of Madagascar, said “effective follow-up of audit recommendations will ensure even greater value added to the society by the Court of Accounts. By following up we ensure that our reports are put into action and have an impact on the good governance of the country”.

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For more on the work being done in Madagascar, go to IDI's website