Burundi's Senate convened on Thursday, May 28, 2026, at the Gitega congress palace to approve a significant reform concerning the Cour des comptes. During a plenary session, senators analyzed and subsequently adopted a draft law designed to establish the missions, organization, and functioning of the Court of Accounts. The legislation also outlines the procedural framework to be followed in cases brought before the said Court. This reform aims to clarify the roles and operational mechanisms of the country's main financial oversight institution.
New Mission and Financial Jurisdiction
The 2018 Constitution of Burundi introduces a new mission for the Court of Accounts, enabling it to judge accounts. This addition aims to align the institution with international standards and best practices, as the primary role of such courts is to adjudicate financial records. With this expanded mandate, the Court of Accounts is now recognized as a financial jurisdiction. Consequently, a magistrate within the Court of Accounts functions as a financial judge, akin to criminal, civil, commercial, social, or administrative judges in other legal domains, rather than merely a representative.
Article 56 of the proposed legislation specifies that the Court of Accounts can impose fines ranging from a minimum of three months' basic salary to a maximum of six months' salary. Proceedings initiated by the Court of Accounts for obstruction do not preclude conviction by other repressive courts for the same actions. This distinction arises because the Court of Accounts sanctions offenses against its authority that hinder its control missions or investigations, while repressive courts address offenses against public order.
Organizational Overhaul
The approved legislation mandates an organizational and functional restructuring of the Cour des comptes. As part of this overhaul, the Court's chambers must be reorganized to adopt a sectoral approach, aligning their operations with specific areas of financial oversight.
Additionally, the reform establishes the new position of Secretary General. This role is designed to assist the President of the Cour des comptes in managing administrative and financial services, as well as overseeing the Court's registry. The creation of this position aims to streamline internal operations and enhance the overall efficiency of the institution's administrative functions.
Ministerial Endorsement
The Minister of Justice, Human Rights and Gender, Alfred Ahingejeje, represented the government during the Senate proceedings. Mr. Ahingejeje served as the government's envoy, tasked with providing senators with clarifications and detailed explanations regarding the proposed draft law. His role involved enlightening the legislative body on the various provisions and implications of the reform concerning the Court of Accounts, ensuring a full understanding of the legislation before its approval. This engagement shows the ministerial endorsement of the reforms and the government's collaborative approach with the legislative branch in overhauling key financial oversight institutions.
Legislative Process and Adoption
The senators unanimously adopted the draft law after conducting a thorough analysis of its substance and form. This legislative step concluded the parliamentary review process for the reform concerning the Court of Accounts. The unanimous vote signals broad consensus within the Senate regarding the proposed changes to the institution's missions, organization, and functioning.
