I. Introduction

Article 15 of Declaration of Human and Citizens’ Rights (1789) Civil Society has the right to hold public agents accountable for their administration

Specific Features: 1. Napoleonic Model (inspired francophone Africa, including North Africa, and many other countries e.g. El Salvador) 2. Auditors are Magistrates 3. Judgment of public accounts, evaluation of public policies, certification of financial statements (central gvt, Social Security)

4. Institutional positioniong: “in between” Legislative and Executive

II. Progressive Changes in the Relationship with Citizens

Cour des comptes accompanied decentralization (1982) Massive decentralization in the 80’s Creation of 32 regional and territorial chambers in 1982 Early role in alerting on accountability issues at the local level More closely linked to citizens’ interests

Control of NGOs, Charities… Not only public monies but monies raised from the general public Massive scandal of anti- cancer association (ARC) revealed in the 80’s Charities wish to be audited by the Cour : certificate of trust

Control of Social Security sociale/video/ /rapport-cour-des-comptes- securite-sociale.fr.html sociale/video/ /rapport-cour-des-comptes- securite-sociale.fr.html A chamber is dedicated to the subject and a report on Social Security is published every year. Certification of Social Security Annual Accounts

Public Debt becomes a Subject of Public Debate

III. Communication Tools

The Annual Public Report Summary of most important findings of the year In 2010, 25 audits are summarized Transmitted to President of the Republic, then, the next day, to National Assembly and Parliament, then to the press. 798 mentions at J+30

Press Coverage of Public Reports in National daily press 363 Regional daily press 545 Online press 236 TV/radio

All public report are posted on Website Regional Chambers post on Website all final observations From 2007 to 2009 visitors and pages seen have almost doubled

Relationship with the Media Press Conference (16 in 2009) A specific unit dedicated to relationship with media Training of Journalists in PFM (Agence France Presse )

Other Tools Mail (increasingly through s) Heritage Day (more than 4000 visitors in one day) Other visits Books

Situation in the Developing World

Roadmap for Strengthening SAI’s Relationships with the Media in the Developing World Strengthen awareness and knowledge of Parlamentarians on SAI’s activities Strengthen awareness and knowledge of journalists on public finance issues and on SAIs activities Intensify cooperation between CSOs and SAIs Involve SAIs in the audit of foreign aid and encourage communication of findings Stengthen Mandate, Capacity and Autonomy of SAIs

DOSSIER 3 - Interview Cour des Comptes Les sanctions plus tôt que prévu Le président Boureima Pierre Nébié avait annoncé deux ans pour commencer à juger les comptes publics. Les réactions ont été vives, beaucoup de Burkinabè ne comprenant pas pourquoi attendre tant d'années pour les sanctions. Eh bien, après la rencontre avec le Premier ministre Tertius Zongo, les juges de la Cour des Comptes pourraient très vite, en tout cas dans un délai inférieur à deux ans, commencer à juger les comptes des comptables publics. C'est une perspective qu'il faut saluer. Par ces derniers rapports, l'institution montre qu'elle a toute sa place dans notre démocratie. Dans l'interview exclusive que son président a bien voulu nous accorder, nous cherchons à comprendre le mécanisme et le fonctionnement de la Cour des Comptes. Les questions de finance et de procédure de dépenses n'étant pas faciles d'accès, nous avons essayé avec notre invité de rendre les sujets accessibles, sans trop les banaliser. A l'occasion, le président Nébié explique également pourquoi il n'a pas pu produire ses comptes alors qu'il a été, de longues années durant, un comptable public.

ISSAI 21 Principles of Transparency and Accountability Principle 1 : SAIs perform their duties under a legal framework that provides for accountability and transparency. Principle 2: SAIs make public their mandate, responsibilities, mission and strategy Principle 7: SAIs report publicly on the results of their audits and on their conclusions regarding overall government activities. Principle 8: SAIs communicate timely and widely on their activities and audit results through the media, websites and by other means.