February 4, 2026
The Superior Court of Auditors and Administrative Litigation (CSCCA in French) is unequivocal: it “does not intervene in contracts that have already been executed or are in the process of execution.” It further warns that “any commitment entered into outside the legal requirements will not be taken into account by the Court,” thereby closing the door to any retroactive regularization.
This reminder strictly adheres to the legal texts governing the Court’s mandate and aims to curb irregular contracting practices within public institutions. The message is clear: no contract entered into in violation of the rules will benefit from an opinion or institutional backing.
From a legal standpoint, the CSCCA recalls that, pursuant to Article 200-4 of the amended 1987 Constitution and Article 5, paragraphs 3 and 12 of the decree of November 23, 2005, it issues a “reasoned opinion on all draft contracts, agreements, and conventions of a financial, commercial, or industrial nature to which the State is a party.” This authority is exercised exclusively prior to the execution of commitments.
Finally, referring to its opinion BPRB/CSCCA/Ex.: 25-26 No. 125 of December 17, 2025, the Court specifies that it “will no longer receive, for a reasoned opinion, draft public-law contracts that took effect during the first quarter of fiscal year 2025–2026.” The deadline granted for the submission of draft contracts, which expired on December 31, 2025, is now definitively closed, without exception.
