PACC – Project to Support the Strengthening of Oversight Institutions in Côte d’Ivoire

Supporting the operationalisation of external and internal oversight bodies to increase the effectiveness of public revenue and expenditure

Sound public finance management is one of the prerequisites for the successful implementation of the national policy of a country. Since 2014, Côte d’Ivoire has been engaged in a process to reform its public finance management system, with the aim of aligning with the relevant international standards and best practices. The Government has adopted a Master Plan for the reform of public finances for 2018-2020 which provides a single overall framework for reforms, combined with a management mechanism. The country is also continuing its objective of improving transparency and has made the fight against corruption a priority.

The Project to Support the Strengthening of Oversight Institutions in Côte d’Ivoire (PACC) is part of this process. It will play a major role in the implementation of the National Development Programme for 2021-2025.

Strengthening oversight institutions in Côte d’Ivoire

PACC is helping the Ivorian State increase the effectiveness of key budgetary control officials. Its main objective is to support the operationalisation of external and internal oversight bodies to increase the effectiveness of public revenue and expenditure, as well as transparency and accountability in public finance management towards citizens.

The project is based on three areas of operation:

1) Support the operationalisation of the control and internal audit mechanism

2) Strengthen the capacities for external control

3) Strengthen the anti-corruption mechanism   

The activities conducted under the project involve technical assistance to support the functioning of the inspection, external control and anti-corruption services, developing methodological tools and guides to improve the controls to be conducted and training teams.

Internal and external control: instruments to improve the governance of public finance management

As a member of the West African Economic and Monetary Union (WAEMU), Côte d’Ivoire has been engaged in a major reform of its entire public finance management system for several years. It has initiated a change in the presentation of its budget and now needs to strengthen its various oversight bodies.

Internally, PACC is helping set up a coordination and harmonisation unit and a reference framework for internal control and internal audit. It is also contributing to building the capacities of the Inspectorate General of Finance (IGF), the Inspectorate General of the State (IGE) and the Directorate for Financial Control (DCF) in terms of budgetary control and risk management.

Externally, the project is strengthening the capacities for budgetary control and analysis of the two key entities for external control (Court of Auditors and Commission for Economic and Financial Affairs at the Parliament), as well as the Economic, Social, Environmental and Cultural Council (CESEC).

Supporting the fight against corruption

In the context of its objective to improve transparency and accountability, Côte d’Ivoire has made the fight against corruption a priority action in its Master Plan for the reform of public finances for 2018-2020.

PACC is contributing to providing the High Authority for Good Governance (HABG) and National Authority for the Regulation of Public Procurement (ANRMP) with specific means to prevent fraud when contracts are awarded and implemented.