The First President of the Court of Auditors announced it a few days ago. And the judicial machinery is set in motion by the Financial Judicial Prosecutor’s Office, which issued a formal notice to the Criminal Investigation Division (DIC) to investigate the « acts and facts likely to be criminalized » raised by the Court of Auditors’ report on the state of public finances from 2019 to March 2024. « 

On April 14, 2025, the Financial Public Prosecutor referred the matter to the Criminal Investigation Division (DIC) for investigations into the various points raised » in this case. The Financial Prosecutor, El Hadji Alioune Abdoulaye Sylla, wrote in a press release: « The Public Prosecutor’s Office of the Financial Judicial Pool received, on April 3, 2025, from the Attorney General of the Dakar Court of Appeal, a referral for the opening of criminal proceedings, transmitted to the Minister of Justice, Keeper of the Seals, by the First President of the Court of Auditors. »

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On February 13, Ousmane Diagne set the tone by announcing prosecutions against individuals for « forgery and computer forgery, embezzlement of public funds and fraud on public funds, money laundering, illicit enrichment, complicity and concealment of these charges. » A difficult legal time is in store for the dignitaries of the former regime. These include former ministers, general managers, accountants, and individuals who are reportedly in the crosshairs and will appear before the DIC in the coming days.

This audit by the Court of Auditors on the management of Macky Sall’s last term was an unprecedented snapshot of public finances. It revealed a debt of more than 18,000 billion, a deficit representing 99.67% of GDP, significantly higher than what Macky Sall’s regime had declared, expenditures authorized outside the public treasury circuit with the creation of special accounts, opaque transactions, the existence of external resources that were not included in the Finance Act, nebulous transactions… The audit also highlighted an outstanding debt of 13,773 billion CFA francs of the central administration as of December 31, 2023, different from that of 13,854 billion CFA francs traced in the 2023 PLR, representing a difference of 81 billion. According to the audit institution, the « situation of the State’s cash resources transmitted to the Court by the Treasurer General is set at 278.47 billion CFA francs as of December 31, 2023, while the government report indicates a balance of 173.6 billion, representing a difference of 104.87 billion. »

Between Criminal Matters and the Financial Disciplinary Chamber

At a meeting held last week in Dakar, as part of the Conference of the Association of Supreme Audit Institutions Having in Common the Use of French (AISCCUF), Mamadou Faye announced the time that was coming. While criminal investigations will be conducted, the Court of Auditors will also issue its own instructions at the Financial Disciplinary Chamber, which is housed within it. « When the Court issues a report, it investigates both the prosecution and the defense. When there is a report, there may be facts that fall under the jurisdiction of the Financial Disciplinary Chamber, namely mismanagement. Just as there may be facts that could be criminal matters. And from there, the relevant chamber meets and makes a referral to the Financial Disciplinary Chamber and a referral to the judicial authorities.

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Now, the financial sector doesn’t hold the criminal sector accountable, just as the criminal sector doesn’t hold the financial sector accountable.

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The exploitation that would be made of it by the judiciary—I’m not saying that it doesn’t concern us greatly, but it doesn’t worry us because the judiciary will conduct its investigations and carry out its procedures according to its own schedule. Just like at the level of the Financial Disciplinary Chamber, we will conduct our investigations and reserve a certain follow-up to the case, » he assured.

By Bocar SAKHO / bsakho@lequotidien.sn

  • Translation by Ndey T. SOSSEH