De facto Management: Court of Auditors Takes Maniema Governor’s Case Under Advisement

Kinshasa, November 10th, 2026 (CPA).- The de facto management case opposing the Public Prosecutor’s Office to the Governor of Maniema and others, in the east-central part of the Democratic Republic of the Congo (DRC), was taken under advisement by the Court of Auditors on Tuesday, following a public hearing held in Kinshasa to hear the report of the reporting magistrate. “Today’s hearing is devoted to the Court’s consideration of the report by the reporting magistrate and the submissions of the Office of the Prosecutor General. After that, the Court will take the case under advisement and deliver its ruling within the time limit prescribed by law,” said magistrate José Katumanga, presiding judge. According to him, in the ruling of May 6th, 2026, which was referred to, the Council of State upheld the position that the initial order or indictment issued by the public prosecutor’s magistrate implicating a de facto accountant is sufficient to validly initiate contentious proceedings, as it identifies the material elements being prosecuted. He added that the argument raised by the person concerned was ineffective and should therefore be dismissed.

Furthermore, regarding the claim based on an alleged violation of Article 19, paragraphs 3 and 4, on the grounds that the original defendants and applicants raising preliminary objections had been deprived of their rights of defense during the Chamber’s examination of the case, in accordance with Articles 106, paragraph 1; 108, paragraphs 2, 3 and 4; and 121 of the law governing the Court of Auditors, as well as Article 53 of its rules of procedure, the Court noted that this was a matter of public policy. According to the reporting magistrate, pleas of unconstitutionality raised during legal proceedings are most often intended to delay them. He added that, far from seeking to undermine the abilities of the defendants’ lawyers, he believed that the latter had not yet mastered the procedure relating to de facto management. Furthermore, to support this argument, the Court noted that everyone has the right to defend themselves or to be assisted by a lawyer of their choice at every stage of the proceedings, including during police investigations, the report further stated.

Summary of the Proceedings

Whereas the Prosecutor General attached to the Court of Auditors forwarded to the trial bench, on June 4th, 2026, his submissions seeking an interim ruling on de facto management in the proceedings against the persons concerned, namely Moise Moussa, Governor of Maniema Province; Mr. Ali Kiamasa, Provincial Minister in charge of Finance; and Mr. Bienvenu Kignalou, delegated authorizing officer; Having upheld those submissions, the Court delivered an interim ruling on July 14th, 2026, whose operative part reads as follows:

The Court of Auditors, sitting in a case involving de facto management, provisionally declares Mr. Moussa and Mr. Kignalou jointly and severally liable as de facto accountants;

Declares that the charge of de facto management against the person concerned, Willy Ali, Provincial Minister in charge of Finance of Maniema Province, has not been established. Consequently, it rules that there are no grounds for prosecution against him and discharges him from the proceedings; Orders the aforementioned de facto accountants to submit their consolidated management account for the sum of 840,000,000 CDF (eight hundred and forty million Congolese francs), together with the corresponding supporting documents, within one month from notification of the ruling. Such was the operative part of the decision handed down by the Court of Auditors. Whereas the interim ruling was duly notified to the persons concerned on July 24th, 2026; Furthermore, in their statement of defense filed with the registry of the Court of Auditors, Messrs. Moussaka and Kignalou, who had been declared de facto accountants, challenged the charges brought against them by raising several arguments intended to halt the proceedings before the Chamber, the Court stated, adding that it was in this context that the public prosecutor’s magistrate had intervened through the present submissions to provide a legal discussion of the arguments raised by the persons concerned.

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