TRANSPARENCY AND EFFECTIVENESS GUARANTEE OF THE ADMINISTRATIVE PUBLIC ESTABLISHMENT MANAGEMENT IN MADAGASCAR

Management

Administrative Public Establishments (EPA : Etablissements Publics à caractère Administratif) are legal entities under public laws with administrative and financial autonomy. They are created by the State or a public authority to fulfill a mission of public interest. The audit and control of Administrative Public Establishments play an important role for the good governance of these organizations. They make sure the transparency and the EPA rendering, guarantee the reliability of EPA accounts, ensure the effectiveness of EPA management, and provide compliance of EPA activities with applicable rules. In addition, the overall objective of the study on the audit and control of the Administrative Public Establishments in Madagascar is to implement satisfactory performance, which means to evaluate the effectiveness of these activities. Furthermore, the expected results are as follow : first, the description of the legal and institutional framework for the audit and controls of Administrative Public Establishments in Madagascar ; then, the identification of the strengths and weaknesses of the audit and controls of EPAs in Madagascar ; and finally, the implementation of recommendation proposal to improve the audit and controls of EPAs in Madagascar. The audit and control of Administrative Public Establishments are important for several reasons. First of all, they help guarantee the regularity, transparency and rendering of EPAs. This allows citizens to know how public funds are used and to control the action of Administrative Public Establishments.

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