The Budgetary and Financial Discipline Council (CDBF )made two decisions condemning the cabinet for mismanagement. Consequently, the minister in charge of Consupe signed, on September 8, 2023, two debit orders totaling 13 billion FCFA against the Atou cabinet. These orders were then transmitted to the Ministry of Finance (Minfi) for execution.Prior to execution, the Ministry of Finance referred the matter to the Supreme Court for an advisory opinion on the legal validity of the debit orders issued by the Minister responsible for Consupe.After examining this request from the Ministry of Finance (Minfi), the judges of the Chamber of Accounts of the Supreme Court decided that the orders of the Consupe imposing financial sanctions on the Atou cabinet are invalid due to a lack of legal basis.

To justify their rejection, the judges of the Chamber of Accounts base themselves on the law of July 11, 2018, on the financial regime of the State, which renders the Consupe incompetent to pronounce sanctions for management faults. Furthermore, the law of April 2003 confers on this Chamber alone the right to rule on financial texts and related discipline.In clear terms, Consupe had no right to impose financial sanctions on Cabinet Atou, rendering the 13 billion FCFA debit orders against the firm illegal.the Atou cabinet was entrusted with the management of the assets of state-owned companies undergoing judicial liquidation. These companies include the National Office for the Marketing of Basic Products (ONCPB), the National Ports Authority of Cameroon (ONPC), and the National Railway Corporation of Cameroon (RNCFC). Three major public enterprises liquidated in the 1990s, leaving behind assets estimated to be worth hundreds of billions of FCFA, comprising built and unbuilt properties in Cameroon and France.It was in September 2021 that Consupe decided to audit the accounts of the liquidation file of these former companies, despite Lazare Atou's consistent opposition to such missions.Following this, in November, Consupe suspended Lazare Atou from signing and taking any actions in the management of the residual assets of former ONCPB, ONPC, and Regifercam until further notice." Consupe stated that the audit mission "found facts potentially constituting irregularities that could cause serious and irreversible harm to the public authorities." Subsequently, hearings were held until the debit order was issued by Consupe.

Christelle koambi