Officials of the General Directorate of the Treasury and Public Accounts (DGTCP), members of the Order of Chartered Accountants and Accountants, representatives of the Court of Auditors, experts in public finance management, officials of the Ministry of State in charge of Economy and Finance met on May 26, 2021 for the revision of the Draft State Chart of Accounts. It was through a validation workshop which took place in the Golden Tilup Le Diplomate

The accounting reform constitutes a major development with the transition to accrual accounting and the inclusion of the asset dimension. Benin, as part of this dynamic, has already internalized directive n ° 09/2009 / CM / UEMOA of June 29, 2009 on the State’s chart of accounts by decree n ° 410 / MEFPD / DC / SGM / DGTCP of 02 February 2015 on the State Chart of Accounts, the transitional and final provisions of which provided for its entry into force on January 31, 2018 at the latest.
“The decree was never implemented, due to the delay observed in setting up the tools that will allow accrual accounting to be kept. During the development work of the Public Finance Management Information System (SIGFP) in accordance with the requirements of the organic law relating to finance laws, it became evident that the State chart of accounts in force could not be applied in accordance with the requirements of the organic law relating to finance laws. the state; hence the initiative for its rereading. So said Oumara KARIMOU ASSOUMA Director General of the Treasury and Public Accounts at the opening of the workshop. Taking into account the various activities to be carried out with a view to switching to accrual accounting from January 1, 2022, it appeared necessary to review said plan. This validation is part of the budgetary and accounting reforms, with reference to the organic law n ° 2013-14 of September 27, 2013 relating to the finance laws, initiated by the government. The objective here is the strengthening and consecration of transparency in the management of public funds.

This is the first time in Benin that expert practitioners in government accounting and business accounting have come together around an accounting framework. This was not possible without the Public Investment Management and Governance Support Project (PAGIPG). The participants in this workshop made observations on a document which was the subject of prior consultations with certain administrations of the Ministry of State in charge of the Economy and Finance, then the structures represented at these meetings. Proceeding to the official opening, Hermann Orou TAKOU chief of staff of the Minister of State in charge of the Economy and Finance pointed out that “the re-reading of the State chart of accounts does not bring any major changes on the operative part of Order No. 410 which remains the same. However, it has been the subject of adjustments concerning in particular the creation, deletions and modifications of accounts ”