The Superior Court of Accounts and Administrative Litigation (CSCCA) criticized the MEF in its audit report for failing to comply with the Law of May 4, 2016 on the process for drafting and executing finance laws (LEELF). It also pointed out that the “Budget Execution Report” presents the state of execution of the finance law without constituting a report on the General Accounts, contrary to the requirements of the law. According to the CSCCA, the constituent elements of the General Accounts are not presented by the Ministry in its report.

Article 96 of the LEELF states that “the Ministry responsible for finance submits to Parliament, within fifteen (15) days following the end of each quarter, a report on the General Accounts and on the state of execution of the finance law,” the CSC/CA report notes. In its Article 57-b, the LEELF further outlines the constituent elements of the General Accounts as follows: