The National Assembly held a plenary session on 15 October 2026 to examine the 2025-2026 annual public report from the Court of Accounts. This formal assembly gathering served as the primary venue for legislative scrutiny of the government’s fiscal transparency and internal auditing procedures. During the session, the legislature reviewed findings regarding widespread non-compliance in government financial reporting. Data from the Court of Accounts revealed that only 12 out of 303 public entities submitted their accounts for the 2025-2026 period. This level of participation reflects a significant gap in fiscal accountability across the administrative sector in Burundi. The assembly members evaluated the implications of these missing filings for national oversight, focusing on the potential impact on budget execution. Legislative representatives discussed the procedural requirements for entities failing to meet the reporting standards established by the Court of Accounts. The session concluded with the report officially placed on the legislative record, marking the initiation of a formal review process for the identified fiscal irregularities.
Legislative Oversight and Reporting
Legal mandates governing the Court of Accounts derive from Article 18 of Law No. 1/002 of 31 March 2004. This legislation establishes the jurisdictional authority of the body to supervise public financial management and ensure adherence to established reporting protocols within the administrative sector of Burundi. By operating under the specific provisions of Article 18 of Law No. 1/002 of 31 March 2004, the Court of Accounts maintains the legal standing necessary to compel public entities to disclose their financial records for independent verification.
Auditors within the institution performed a multi-year budget analysis covering the 2023-2024 and 2024-2025 fiscal years. In addition to these full reviews, the Court of Accounts examined the 2025-2026 and 2026-2027 finance bills to assess fiscal planning accuracy. During the presentation of these findings to the National Assembly, Léopold Kabura, président de la Cour des comptes, noted the limited cooperation from public agencies, stating, "Seules douze entités avaient réussi à transmettre leurs rapports de compte." This statement showed the difficulties faced by the auditors in gathering the necessary documentation for a complete national financial audit.
Operational assessments conducted by the Court of Accounts identified several structural obstacles hindering effective fiscal oversight. These challenges include an incomplete revision of the existing legal framework and a lack of sufficient human and budgetary resources required to perform full audits. The reports indicate a systemic failure among public entities to maintain non-adherence to the standards set by the International Organization of Supreme Audit Institutions (INTOSAI). The combination of an incomplete legal framework revision, insufficient human and budgetary resources, and non-adherence to INTOSAI standards directly impacts the functionality of the institution. These deficiencies complicate the ability of the Court of Accounts to verify the integrity of national financial records and enforce accountability across government departments. The Court of Accounts remains tasked with addressing these systemic issues to ensure that future fiscal reporting aligns with the statutory requirements mandated by the National Assembly.