CSCCA Draft Annual Audit Programme, Fiscal Year 2024-2025
Summary: The audit program the court proposed to carry out in 2024-2025: the missions selected, the institutions and accounts targeted, the resources assigned and the timetable. Read against the reports actually published, it shows what the court planned to audit and what it did not manage to.
Key Findings
- The proposed annual verification program structures CSCCA audit priorities for FY2024-2025.
- It is organized around three axes: financial-control mechanisms and conformity with LEEF, performance evaluation of public programs, and follow-up of CSCCA recommendations.
- The program states principles of legality, conformity, performance, impact, accountability, transparency, prevention and risk reduction.
- Its scope includes ministries and central administrations, territorial collectivities, autonomous institutions, public bodies and projects financed by national or international funds.
- Planned audit types include compliance audits, performance audits and special verifications.
- The program estimates a 25 million gourde budget and includes municipal audits, departmental directorates, contract analysis by a three-member cell and risk-based selection criteria.
Full Description
The audit program the court proposed to carry out in 2024-2025: the missions selected, the institutions and accounts targeted, the resources assigned and the timetable. Read against the reports actually published, it shows what the court planned to audit and what it did not manage to.
How to cite
Superior Court of Accounts and Administrative Disputes (CSCCA), CSCCA Draft Annual Audit Programme, Fiscal Year 2024-2025, https://cscca.gouv.ht/