Tunisia’s Hidden Arsenal of Public‑Spending Oversight Bodies
Mustapha Boubaya, entrepreneurship and innovation‑management expert, lifts the veil on the missions, reforms, and growing role of Tunisia’s public‑finance watchdogs in restoring citizens’ confidence in the handling of public money.
A Complex Network Under the Presidency of the Government
In an interview with RTCI, Mustapha Boubaya reminded us that the Presidency of the Government houses roughly twenty oversight organs, the majority of which are dedicated to controlling and supervising all state services.
The Four Key Bodies – Two Focused on Finance
| Body | Core Mandate |
|---|---|
| General Authority for the Control of Public Expenditure (Instance générale du contrôle des dépenses publiques) | Monitors every dinar and millime spent by administrative services and public‑administrative establishments. |
| High Authority for Public Procurement (Haute Instance de la commande publique) | Oversees public contracts and procurement, a sector worth billions of dinars. |
| Two other bodies (not detailed here) | Broad supervisory functions across the public sector. |
The General Authority for the Control of Public Expenditure
According to Boubaya, this authority tracks all spending by state administrations and public‑administrative institutions down to the millime. Its main instrument is the pre‑approval visa – without it, no public manager may incur an expense.
Types of Visa
| Visa Type | When It Is Used |
|---|---|
| Global visa | Covers an entire programme or budget line. |
| Provisional visa | Allows temporary spending pending final approval. |
| Classic visa | Granted on a case‑by‑case basis (act‑by‑act). |
2019 Structural Reform – A Turning Point
Boubaya highlighted three major innovations introduced by the 2019 reform:
- Post‑expenditure audit, evaluation, and inspection – added to the traditional pre‑approval control.
- “Regulated” control – a flexible oversight level for managers who have demonstrated solid professionalism, easing bureaucratic burdens while preserving essential safeguards.
- Creation of a dedicated “Recourse Division.”
Now any citizen or operator dealing with the administration can lodge a complaint directly with this division – a right that did not exist before.
Transparency in Action: 2024 Activity Report
The 2024 activity report of the General Authority, published for the first time under a decree authorising its release, is now available on the Presidency of the Government’s website. The document reviews over 400 projects, naming public establishments that have deviated from proper spending practices.
“The report does not spare public establishments; it explicitly points out where irregularities have occurred,” Boubaya noted.
What Is Not Covered by This Authority?
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State‑owned enterprises such as RTT fall under a separate regime. They are monitored by State Controllers (approximately 115 officials) directly attached to each entity.
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Public procurement is supervised by the High Authority for Public Procurement.
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As a final safeguard, the Court of Auditors acts as a post‑budget financial tribunal, reviewing the conformity of all state and public‑establishment expenditures after the fiscal year closes. It possesses a dedicated body empowered to impose financial penalties—or more severe sanctions—on errant public managers.
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Keywords: Tunisia, public spending control, Mustapha Boubaya, General Authority for the Control of Public Expenditure, High Authority for Public Procurement, public procurement, transparency, state controllers, Court of Auditors, fiscal reform 2019.
