"Le Monde Afrique" consulted a confidential audit of the Cotton and Cashew Council, in which significant movements of suspicious funds appear.

By Joan Tilouine

Serial malfunctions in Abidjan and serious suspicions of embezzlement between January 2014 and November 2015. A confidential audit by the consulting firm Deloitte overwhelms the Ivorian cashew sector, the shell that houses the cashew nut, of which Côte d'Ivoire is the world's largest exporter with 625,000 tonnes in 2015, which brought in 337 billion CFA francs (514 million euros) that year.

The 33-page report, which Le Monde Afrique was able to read, was requested by the High Authority for Good Governance (HABG). This anti-corruption body, created in 2013, was alerted by reports from the staff collective of the Cotton and Cashew Council (CCA), a structure bringing together representatives of the State and the sector responsible for supervising production, processing and marketing.

Probable embezzlement

The audit is concerned first of all about a certain favoritism practiced by the CCA with regard to 22 suppliers whose services amount, "on the basis of reviewed invoices", to 3.3 billion CFA francs ( more than 5 million euros). However, these companies were selected without any call for tenders and under dubious conditions. "Of the 22 suppliers identified in fiscal year 2014, we won only six contracts", can we read in the Deloitte audit, which also records 236 cash transactions with suppliers for an amount of 826 million dollars. CFA francs.

The CCA, created in 2013 at the request of the Head of State, Alassane Ouattara, is supposed to guarantee the development of these crucial sectors for the Ivorian economy, and defend the interests of the actors (producers and exporters, among others). However, the management of this structure, under the supervision of the Ministry of Agriculture, reveals probable misappropriation of funds.

Starting with the use of a loan, in the amount of 1.9 billion CFA francs, granted by the Coffee-Cocoa Council on June 3, 2014. However, only 2% of this sum corresponds to disbursements "in accordance with to the provisions”. The rest, 1.66 billion CFA francs, was spent by the CCA in an astonishing way. According to Deloitte's audit, no less than 800 million CFA francs were transferred to CCA accounts that looked like financial vehicles and 351 million CFA francs were withdrawn in cash. Moreover, out of the 400 million CFA francs used to pay these 22 suppliers, 355 million landed on the accounts of a mysterious company, Mamys Multimedia, which does not appear to be on the Ivorian commercial register.

Another suspicion of irregularities: 543 million CFA francs evaporated during cash withdrawals or through “checks made out to certain members of staff (…) for which the supporting documents were not sent to us by the CCA” , note the listeners. All this is coupled with unpaid checks for an amount of 128 million CFA francs, and deposit and withdrawal operations on accounts opened at the International Bank for Commerce and Industry of Côte d'Ivoire (BICICI, BNP group) in early 2015 which "have not been previously authorized" by the competent bodies, namely the Ministry of Agriculture.

“This loan had clear constraints and objectives to achieve in order to develop the cotton and cashew sectors, but, obviously, the money was not used for that, confides, amazed, a senior Ivorian official on condition of anonymity. From now on, the competent authorities must carry out in-depth investigations and go to the end, because if the facts are proven, it is corruption and an attack on the economic development of Côte d'Ivoire. “ Contacted, the Minister of Agriculture, Sangafowa Coulibaly, prefers not to comment: “I am not officially seized of this file and I have not read the report in question”, he justifies. At CCA, led by Malamine Sanogo, a close friend of the minister, silence is in order.

“Criminal behavior”

Within the High Authority for Good Governance, a body headed by former Prime Minister Seydou Diarra, a respected and influential personality, several sources report the preparation of a file which will be submitted to the council, the decision-making body , to be able to trigger investigations, with the support of international institutions. “For the moment, we only have suspicions of dysfunctions which allow us to start working, underlines one of its members with caution. The objective of this audit is not to reveal cases of corruption, but to take stock of the situation and I can tell you that the elements we have allow us to open investigations. »

A bank statement from the Cotton and Cashew Council (CCA), consulted by Le Monde Afrique, reveals other anomalies. This account statement at the Sahelo-Saharan Bank for Investment and Trade (BSIC CI) shows suspicious movements, in particular cash withdrawals made by the accountant and the administrative and financial director of the CCA, Cyrus Bahi Hervé and Romain Tezai, for an amount of 275 million CFA francs. This account showed a credit balance of 3.4 billion CFA francs in June 2015, which plummeted over the months. In April 2016, the account was only credited with 123 million CFA francs. What provoke the ire of exporters. “Everything suggests that these withdrawals were made in cash, which is not normal for this type of account, in order to allow personal enrichment, is indignant one of them, who also demands the 'anonymity. The sector, whose future is promising, already supports three million people in Côte d'Ivoire. Some individuals threaten it with criminal behavior of corruption and embezzlement. »