"Force-Covid 19" is the Response and Solidarity Fund against the effects of the coronavirus disease set up
place by decree n ° 2020-884 of April 1, 2020 and endowed with a budget of 1000 billion CFA francs.
The decree which created it, fixed a "regulatory operating framework" through a strategic committee and a
technical committee "whose attributions are clearly defined".
"In addition, in addition to this system, a committee responsible for monitoring the implementation of operations
of the fund has been set up with a representative composition of the various living forces of the nation",
recall these three structures in a joint press release.
They ensure that "the conditions for a transparent management of the resources of "+Force Covid-19+ are
guaranteed by the instruments thus put in place by the authority".
They specify that it is the Treasury administration, "competent in the execution of operations
financial resources of the State within the limits of its attributions defined by the regulations, which is responsible for
custody of the fund's resources deposited in an account opened at the BCEAO".
According to the press release, the creation of the fund stems from the application of article 33 of the organic law
No. 2020-07 of February 26, 2020 relating to finance laws.
Under this law, recalls the text, "voluntary contributions from natural and legal persons
may contribute with the resources of the State to the financing of expenditure in the public interest".
The press release specifies that "the contributions mobilized in this respect therefore constitute resources
budgets and are managed, like other public resources, by the Public Treasury".
He adds that "public accountants are the only ones responsible for handling public funds.
He warns that "all other persons who, without authorization, interfere in the collection of the said funds
could be prosecuted for de facto management or accused of embezzlement of public funds
in accordance with the laws and regulations in force".
He underlines that the contributions collected within the framework of the fund "are entered as revenue in the budget
General and additional appropriations of the same amount are open to programs or allocations that
relate to it".
According to the signatory structures of the text, 'the funds escape the principle of the budgetary universality of the
credits and are therefore executed in accordance with the will of the principal".
They indicate that a special bank account has been opened, number: SN0000100100000006025215/CODE
BIC BCEAO BCAOSNDA entitled: “Coronavirus/COVID 19 special fund account in the books of the
BCEAO.
This is to "allow the immediate payment of expenses related to the management of COVID 19 on the basis of
payments made".
"The account is intended to receive all contributions made by volunteers (deposits of persons
physical, moral, assistance from bilateral, multilateral institutions, banks and other internal or external contributions) and whatever the means (cheque, transfer, cash or other means of
availability provided for by the regulations)."
The total amount of revenue mobilized within the framework of the fund is transferred to Revenue
General of the Treasury for budgeting.
Execution of expenditure is subject to all control instruments with the exception of ex ante control and
prior visa.