I've attached Mr Wynne's full paper in which he points out that the Francophone Africa system evolved in post collonial times and can't be equated with the French system. He notes for example that some of the inspection bodies are the SAI and not functionally independent from the Executive.
Here is summary of the French financial control and inspection system I recently prepared as which might also be helpful as a compare and contrast. As someone who has never worked under the French system this is open to critique
Financial Control ArrangementsOrdinnateurs (authorising officers) are administrators who have authority over parts of the budget within defined spending limits. Financial controllers (controleurs financiers) carry out pre-audit - additional independent stage in the procurement process where official orders and/or payment vouchers are reviewed and certified. The financial controllers are seconded from the Ministry of Finance. Up until 2005, financial controllers had to attach a visa (indicating approval) to all vouchers committing Government funds, but new regulations issues at that time saw their role moving towards a posteriori control. Accountants (comptables) are also officials of the Ministry of Finance who work in central, regional and local governments. They are responsible for the funds under their control and independent of the bodies in which they work.
Most line ministries have their own inspectors e.g. ministry of health, education police etc. These service inspectors undertake compliance audits in their ministries and report to their ministries.
The general financial inspectors (discussed below) review financial management arrangements (generally compliance audits) in MDAs on behalf of the Ministry of Finance.
Inspection générale des finances (IGF)Inspection générale des finances (IGF) under the joint responsibility of the Ministry of Economy, Industry and Employment and the Ministry for Budget, Public Accounts, Civil Service and State Reform. IGF is has 260 staff including c40 general inspectors and c50 tournees (professional staff not yet promoted to general inspector level).
Activities of IGF 1. Inspection and Internal Audit - Oversight of decentralised services of the finance ministry. Inspectors of finance have the power to obtain all documents necessary for the purposes of oversight. Responsible for the assuring compliance with regulations, combating fraud and monitoring the ethical behaviour of civil servants (9 percent of activities) .
2. Evaluations of public bodies (34 percent of activities) or public policy and consulting services to a variety of public bodies (37 percent of activities).
3. Assistance to members of parliament or involvement in ad-hoc committees (15 percent of activities).
Developments in the Area of Internal Audit/oversight functions At the behest of the Minister for Civil Service and State Reform, IGF recently prepared a blueprint for a modern State Internal Audit System. Proposals include ministerial internal audit service in each ministry, ministerial audit committee and an inter-ministerial committee chaired by the Minister of Budget and Public Accounts charged with harmonizing internal audit policy and professional standards.
