The 2018 report of the Supreme Audit Institution was the subject of a press lunch on Friday, January 24, 2020, in Ouagadougou. This document, which is addressed to both public authorities and citizens, proposes elements of assessment on the use of public funds.

The execution of the 2016 state budget management, the certification of the revenue and payment declaration forms of public entities as part of the extractive industries transparency initiative (EITI) report 2017, the performance of the state of readiness for the implementation of the Sustainable Development Goals (SDGs). These are the issues examined by the Court of Auditors as part of its mission to control the operations of the State.

From this control, reveals the first President of the Court, Jean Emile Somda, it appears that the implementation report of the State budget, management 2016, produced by the Minister in charge of Finance, does not bring out any information on the financing of the budget deficit noted. In addition, there is a continuous decline in the tax revenue collection rate (the recovery rate of this category of revenue is 59.81% against 61.59% in 2015 and 65.40% in 2014) and the existence of a gap on investment expenditure executed by the State.

Urban ommunes of Réo and Dori, the supervisory authority says it deplores delays in the processing of wages, irregularities in the execution of contracts, the absence of a formalized control system allowing a control of the risks associated with the realization of the activities and the lack of codification of goods due to lack of knowledge of stock records.

From the control of public enterprises, the management of the Youth Employment and Skills Development Project (PEJDC) exercises (2014-2016) and the Public Administration Modernization Program (PMAP) fiscal year 2017, were retained. Observations made at this level include the absence of an organizational chart in accordance with the regulations, the poor keeping of individual staff files, the collection of double salaries by some staff, the non-compliance with the rates of coverage of mission expenses abroad, non-compliance with the limits of health care for staff, the payment of undue allowances, the irregular increase in the salaries of staff and the low level of disbursement and consumption of funding.

Once the irregularities have been established, the First President will stress that the institution is not a criminal court. And the Attorney General, Christophe Compaoré, added: "The Court of Auditors does not have this competence to investigate, judge and convict. When offences are discovered by the Court of Auditors, the prosecutor or the first president refers the matter to the ordinary courts".