The ISMEA project, financed by the World Bank and officially closed on 31 December 1953, was the subject of a final audit which revealed several financial irregularities, according to the daily newspaper Libération. Of these, 23 million FCFA were allocated to salaries unduly paid to health workers. Advances totalling 12 million FCFA, granted to the Sen-Csu, have not been entirely justified. Of this amount, 6 276 319 FCFA must be reimbursed, while the remaining balance of 6 043 750 FCFA remains unjustified. Unjustified levies of approximately FCFA 7,5 million were also identified at the level of the Unions Départementales des Mutuelles de Santé (UDMS) and the mutuelles des régions de Kaffrine, Ziguinchor and Mbirkilane. Moreover, the audit highlights the non-recovery of a start-up advance of 63 million FCFA. This sum was linked to a contract for the rehabilitation of health structures in the regions of Tambacounda and Kaffrine, terminated before its finalisation. These irregularities raise questions about the financial management of the project and could require corrective measures to avoid such cases in future projects financed by international donors.
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