(2006-05) Decree Creating the General Finance Inspectorate (IGF) as a Deconcentrated Technical Service of the Ministry of Economy and Finance
Summary — Signed by Provisional President Boniface Alexandre and published in Le Moniteur No. 47 (25 May 2006), this decree creates the Inspection Générale des Finances (IGF) as a deconcentrated technical service of the Ministry of Economy and Finance, mandated to audit and control public financial and accounting management across the national public administration.
Key Findings
- Creates the Inspection Générale des Finances (IGF) as a deconcentrated technical service of the Ministry of Economy and Finance, filling a prior gap in general inspection capacity for the national public administration.
- Mandates IGF to audit public financial and accounting management (a priori and a posteriori) across the central administration, territorial collectivities and any entity receiving public subsidies.
- Assigns IGF oversight of public investment funds/programs/projects regardless of financing source, and of public procurement processes.
- Requires the IGF Director General to hold at least 15 years of career experience in public economic/financial administration.
- Structures IGF into five units: Direction Générale (with internal audit) plus Contrôle des Administrations Publiques, Surveillance des Capitaux Publics, Affaires Administratives et Financières, and Ressources Humaines.
Full Description
This decree, published in Le Moniteur No. 47 of 25 May 2006, addresses what its preamble describes as the Executive's lack, until then, of any general inspection structure capable of prompt internal and external investigation across central administration, autonomous local collectivities, and other public and private bodies handling public funds. It creates the Inspection Générale des Finances (IGF) as a deconcentrated technical service under the hierarchical authority of the Ministry of Economy and Finance, mandated to audit and control (a priori and a posteriori) the technical, administrative, financial and accounting management of the entire national public administration, including reconciliation of Treasury accounts, verification of public investment funds and programs regardless of financing source, and oversight of public procurement.
The decree structures the IGF into a Direction Générale (assisted by an internal audit unit) and four operating directions: Contrôle des Administrations Publiques, Surveillance des Capitaux Publics, Affaires Administratives et Financières, and Ressources Humaines. The Director General must be a senior civil servant (Category A, level 1) with at least 15 years of career experience in economic or financial administration, appointed by ministerial Arrêté on the Minister's proposal; unit and directorate heads require at least 10 years of seniority. The IGF also serves as an advisory body to the Minister, issuing reasoned opinions on draft laws, decrees and financial agreements, and may engage outside experts or specialized institutions as needed.