The sphere of public accounting in the Democratic Republic of Congo (DRC) has recently been the scene of a significant event. Indeed, the Court of Auditors held a public hearing during which two accountants were faced with accusations of non-compliance with legal obligations. More specifically, these professionals did not submit the monthly accounts for the 2020, 2021 and 2022 financial years within the stipulated deadlines.
During this hearing, the public prosecutor requested a sanction of 20 million Congolese francs against Mr. Iyombo Bosengele Djoni, principal public accountant responsible for revenue at the Ministry of Finance, for serious misconduct. This request raises important questions about compliance with the rules and the integrity of the country’s budget management system.
The decision rendered by the Court of Auditors, sitting on matters of budgetary and financial discipline, sparked various reactions. Mr. Djoni’s lawyer strongly contested the legality of this conviction, putting forward relevant legal arguments. She stressed that as the DRC is a state of law, it is essential to guarantee the primacy of law, even in legal proceedings.
On the other hand, another public accountant, Bienvenue Muyaka Bwela, also prosecuted for mismanagement, was unable to attend the hearing due to health problems. His lawyer justified the delay in transmitting the monthly accounts by constraints linked to his health as well as the lack of financial means and the difficulties encountered in collecting the necessary data.
This case highlights the challenges faced by public accounting stakeholders in the DRC, between compliance with legal obligations, operational constraints and transparency requirements. It underlines the importance of rigorous management that complies with current standards to guarantee the good management of public resources and the confidence of citizens.
In conclusion, this case encourages a more in-depth reflection on the issues of public accounting, the need to strengthen the capacities of the actors involved and to guarantee compliance with procedures to ensure efficient and transparent management of public finances in the DRC.