Kinshasa, May 13th, 2026 (CPA).– The Court of Auditors of the Democratic Republic of Congo on Wednesday denounced in Kinshasa the failure by authorizing officers of the central government to submit quarterly reports on committed expenditures, during a press conference on the state of accountability. “The Court of Auditors regrets to note that obligations relating to the quarterly submission of reports on committed, cleared and authorized expenditures, as well as recorded revenues, are still not being respected to this day,” declared Jimmy Munganga, First President of the Court of Auditors. He pointed out that despite several reminders and the mandatory nature of these submissions, no significant progress has yet been recorded in this area, even though such reports constitute essential instruments for monitoring budget execution and ensuring the regularity of the State’s financial operations.
“Regarding the accountability of public accountants, the first checks carried out by the Court of Auditors on the monthly accounts of expenditure public accountants unfortunately reveal serious irregularities, including expenditures without supporting documents,” Mr Munganga said. Concerning the control of monthly public accounts, the Court discovered several cases of expenditures executed without regular supporting documents, in violation of applicable budgetary and accounting rules. It also noted cases of circumvention of accounts dedicated to ministries and institutions, in breach of instructions issued by the Minister of Finance. Likewise, numerous suspected cases of embezzlement of public funds were allegedly concealed through unjustified carry-overs of cash balances. “Such practices may constitute cases of de facto management, which the Court may seize on its own initiative or at the request of the Prosecutor General. It should be recalled that there is neither immunity nor privilege in matters of de facto management. The Court of Auditors will grant no tolerance for any irregular manipulation of public funds,” he stressed. Mr Munganga indicated that his institution has already been seized of several alleged cases of de facto management involving, among others, the governors of Maniema, South-Ubangi and Kongo Central provinces. Several other complaints involving ministers and governors are currently under review by the Prosecutor General’s Office and the Court of Auditors.
Call for greater coordination
The Ministers in charge of Finance and Budget were also urged to work in harmony between the treasury plan prepared by the former and the budgetary commitment plan established by the latter, as both ministries are particularly important actors in the execution of central government budget. “It is within a logic of accountability and the search for better coordination in the execution of public finances that I have just launched the audit of the public expenditure chain. This audit will enable us to ensure the desired harmony between the two public expenditure management tools,” he said.
Satisfaction with financial agencies’ revenue traceability
However, the Court of Auditors expressed satisfaction that financial agencies have generally complied with legal requirements concerning the transmission of general revenue reports. “On the accountability of financial agency officials, the Court notes with satisfaction that financial agencies have broadly aligned themselves with legal requirements relating to the submission of general revenue reports,” Mr Munganga stated. He encouraged this compliance dynamic while denouncing practices bordering on fraud, consisting of allowing outstanding recoverable to accumulate, thereby exposing the State to the risk of losing its rights. To this end, an audit of outstanding recoverable has been launched within two financial agencies, namely the General Directorate of Taxes (DGI) and the General Directorate of Administrative, Judicial, State and Participatory Revenues (DGRAD). After one quarter of budgetary management, the President of the Court of Auditors deemed it necessary to provide an overview of the accountability situation and inform public opinion of the first findings from ongoing audits. For his part, Guy Tshipata, Prosecutor General at the Court of Auditors, stressed that accountability obligations rest with the public accountant because he is personally and financially responsible whenever an authorizing officer—whether a minister, governor, or president of a national or provincial assembly—substitutes himself for the accountant. “It is to him that the Court imputes full responsibility for accounting for the public funds he has handled. He will be declared a de facto manager by the Court of Auditors and sentenced to a financial penalty proportional to the funds manipulated,” he concluded. The Court of Auditors thus reaffirmed its determination to actively contribute to strengthening the financial rule of law, improving public governance, and fighting financial impunity.