Cour des Comptes audit: Grand-Bassam's mayor and finance services had not put in place adequate processes to forecast, assess or collect the commune's own revenue

Côte d'Ivoire's Cour des Comptes, in its Rapport Public Annuel 2025 (dated 22 April 2026), published a performance audit of Grand-Bassam's planning and collection of own-source revenue for 2019 to 2022. It found that the mayor and financial services had not put in place an appropriate budgeting process for reliable revenue forecasts, that the commune lacked adequate mechanisms to assess and control its tax base despite introducing a digitalised collection system, and that the mayor, municipal treasurer and services had not set up conditions for optimal revenue recovery.