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State Higher Control services in Yaoundéand the various dysfunctions in public life in Cameroon. Its services can carry out upon deci- sion of the Head of State, controls in companies and private and strategic organizations. Moreover, the services of State Higher Control (CONSUPE) are the partner of the public manager in their role as advisory and management support. Interventions are performed with verification mis- sions as part of an annual program. On the field, members of mobile verification missions enjoy total independence and investigative powers.To operationalize these measures, the Government , under the leadership of Head of State, has engaged in an irreversible process of political and economic reforms necessary to reas- sure the people and development partners as well as potentials investors (foreign or domestic) for a human and social sustainable development.Thus in 2006, "Opération épervier" was launched with a series of arrests of some leaders of compa- nies or ministers suspected of misappropriation of public funds. Their indictments stemmed from reports produced by the State Higher Control (CONSUPE).Now, any information in the press about a visit of State inspectors in public companies raises the wildest speculation about the imminent arrest of officials. These speculations are fed by the mystery that seems to surround the work of this struc- ture under the direct authority of Head of State.The services of CONSUPE participate in the moder- nization of Cameroon's system of external control of public administrations and agencies, decentralized territorial collectivities, associations and professional bodies benefiting from subsidies or State guaran- tees. Clearly, they are responsible for checking thesestructures at administrative and financial levels. They also help to control the execution of the State budget and projects with external funding.It is however worth noting that the budgetary and financial Disciplinary Board (CDBF) is the main tool of CONSUPE. Chaired by the minister delegate at the presidency in charge of the State Higher Control, it has the responsibility to take sanctions against public officials guilty of irregularities and other mismanagement committed in the exercise of their duties. Officers and managers of funds of the State, regional and local authorities, businesses and public and Para public organizations are affected by these sanctions. But also public officials performing other functions as their main function but occasionally or alternatively acting as officers or managers of funds of the State and the statutory auditors, censors and Government commissioners from public enterprises are also concerned.A COUNSELLING AND MANAGEMENT SUPPORT ROLEThe decree of 11th October 2005 on the orga- nization of the services of the State Higher Control placing it under the direction of a dele- gate minister for the Presidency of the Republic specifies that this Head of Department is only accountable to the President of the Republic. Moreover, the Head of State is the only persona- lity from whom he receives instructions.Also, the following specific tasks are assigned to the Minister Delegate as part of his functions:• The audit of public institutions, regional and local authorities and institutions, public and semi- public enterprises, administrative and judicial liquidations as well as organizations, denomina- tional establishments and associations receiving financial assistance, endorsements or guarantees of State or other public bodies on administrative, financial and strategic plans;• Monitoring the implementation of the State budget;• Monitoring the implementation of projects with external financing;• Evaluation of projects and programs; • IT controls;• Services of the Chamber of Accounts in the Supreme Court in Yaoundé• The technical, methodological and pedagogical support in the management of public property, the administrative control structures and internal audit of other ministerial departments and public and Para public organizations;• Government assistance in the design, imple- mentation and evaluation of State programs.LES ATOUTS ECONOMIQUES DU CAMEROUN57

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