On Thursday 30 April 2026, GC Pro Consulting delivered training for the members of the Board of Directors of the Mono Departmental Hospital Centre (CHD Mono). The central theme of the course was accountability and techniques for reviewing financial statements.
The session opened with welcoming remarks from the GC Pro Consulting representative, who gave participants a brief history of the firm, its areas of expertise and its main achievements in 2025 and 2026.
The training agenda was then submitted for the participants' approval, resulting in seven (7) training modules:
- Foundations and legal framework of accountability;
- Process for preparing and communicating accounts;
- Mechanism for accountability to stakeholders;
- The concept of financial statements: fundamentals of financial accounting and presentation of financial statements;
- Components of financial statements;
- Command of SYSCOHADA financial statements;
- Sensitive items in financial statements.
The trainer, Mr Michel ADANDJEKPO, a certified chartered accountant, introduced himself to the participants and then set the day's agenda in motion. Three main points of attention marked the course.
1. Reminder of the powers and responsibilities of directors
The trainer began by recalling the powers and responsibilities of the members of the Board of Directors before addressing the topics on the day's agenda.
The powers and responsibilities of directors stem from the Beninese legal framework and from the Organization for the Harmonization of Business Law in Africa (OHADA). Starting from the mission and responsibilities of board members, a clear distinction was drawn between the roles of strategic orientation, supervision of General Management and accountability.
The interactive presentation facilitated a rich debate based on practical cases.
2. Accountability of the members of the Board of Directors
Accountability, as presented by the trainer, is the process by which a person or entity that has received the authority or responsibility to act on behalf of others must account for and justify its actions and their results.
In the governance of a public hospital such as the CHD Mono, this principle operates at two fundamental, distinct levels: the accountability of the directors to the State (sole shareholder), and that of General Management to the Board of Directors.
The discussions covered the role of each party, supported by concrete examples.
3. Techniques for reviewing financial statements
Although the CHD Mono is subject to public accounting rules, it must produce its financial documents according to SYSCOHADA. In his presentation, the trainer reminded participants of their duty to ensure the fundamental principles of SYSCOHADA are applied in order to guarantee the quality of the accounts.
Building on this reminder of accounting standards, he covered, among other things: the mandatory content of the management report, the relationship between the Board of Directors and the statutory auditor, and the reading and interpretation of selected aggregates of the financial statements.
This is a purely technical component, but the trainer found the right words to make it accessible to those without a financial background.
Closing of the training workshop
The closing was marked by the presentation of certificates of participation and the closing remarks of the Chairwoman of the Board of Directors.
In her closing remarks, the Chairwoman congratulated GC Pro Consulting on the trainer's professionalism, thanked the participants for their interest in the training and wished everyone a safe journey home.