State Budget records the revenue estimates and expenditure authorisations of
the State during a given period, which is generally the year. In principle,
since all revenues ensure the execution of all expenditures, all revenues and
expenditures are recorded in a single account, called the general budget, with
the exception of revenues earmarked by the Finance Act for certain
expenditures, which are recorded in special accounts and annexed budgets.
A finance law determines for a
financial year the amount and allocation of the State's resources and expenses
according to their nature. There are several types of finance laws for each
the finance law for the year (also known as the initial finance law);
any amending laws
the settlement law.
Amending Finance Act or Collective budget
amending finance act modifies the provisions of the finance act during the year
to take into account unforeseen events that significantly affect the
assumptions used to draw up the latter.
settlement law records the financial results of each calendar year and approves
the differences between the results and the forecasts of the initial finance
law, which may be amended by its amending finance law(s).
What does the concept of supplementary budgets cover?
The financial operations of the State services which the law has not endowed with legal personality and whose activity essentially consists in producing services giving rise to the payment of prices may be the subject of additional budgets. Only a budget law can create an additional budget and allocate revenue to it.
What are special Treasury accounts ?
Treasury accounts are allocations of funds to specific sectors that are not
subject to the single treasury rule. The opening of special accounts and the
allocation of resources to this type of account can only result from a
provision in a finance act.
What is called sovereignty expenditure in the State budget?
State budget expenditure is presented according to several classifications (administrative, functional, economic, by programme, by mode of financing and by mission). The functional classification, in particular, includes a "sovereignty" heading which groups together the expenditure of so-called "sovereignty" institutions such as the Presidency, the Prime Minister, the National Assembly, the Senate, the Ministry of Foreign Affairs, the Court of Appel and Assisi, the Economic, Social and Environmental Council.
Budget allowance; resource envelope
The budgetary envelope is the set of means granted to a Ministry or an Institution to carry out its missions. Each Ministry or Institution in turn, distributes the amount of its means between the different activities and operations of its department.
What is the Programme based Budgeting ?
programme based budgeting is a budgetary management method which puts forward
not only the means linked to the activity of the public authorities, but also
the justification for the distribution of allocations in relation to the
achievement of predefined objectives. The aim is to emphasise medium- and
long-term priorities, associated with results-based objectives, with a focus on
performance and the accountability of actors.
Why did the government draw up the document known as the citizen’s budget ?
has been observed that the populations, who are the main beneficiaries of the
State Budget, are not always interested in it, either because of their low
involvement in the budgetary process or because of the complexity of budgetary
information. That is why the Government has initiated the "Citizen's
Budget", which translates budgetary information into a synthetic form and
in a language accessible to all. The Citizen's Budget is a mass communication
tool aimed at encouraging citizens to take ownership of the Government's
actions, to contribute to the improvement of public policies and to adhere to
What is fiscal policy?
policy is the use of the level and composition of government and public sector
expenditure and revenue to achieve objectives such as stabilising the economy,
reallocating resources and redistributing income.
Budgetary regulation makes it possible to match the pace of expenditure commitment with the estimated level of recovery of budgetary resources, in order to avoid cash flow tensions.
budgetary balance is equal to the difference between State revenue (excluding
borrowing) and expenditure (excluding loan repayments). When the State's
revenues are higher than its expenditure, it is called a budget surplus. The
opposite is called a budget deficit (the most common case in most countries).
The budget deficit is financed by new loans taken out during the year, in
addition to those intended to amortize previous loans that have matured. This
results in an increase in the state's debt which can be harmful beyond a
certain threshold. This is why, within the framework of convergence in the
WAEMU, States are encouraged to limit their budget deficit to 3% of Gross
are supplier debts that result essentially from services provided without
budgetary coverage for the benefit of the administration. Administration
officials who manage budgets give contracts to suppliers even though they have no
funds for their execution. These suppliers execute the said contracts without
first ensuring that the administrative structure concerned has the funds to pay
the expenditure. The accumulations of liabilities is prohibited. In this
respect, economic operators are invited to ensure before the execution of any
service that the operation concerned has been planned by consulting the public
procurement plan published on the website of the Public Procurement
Directorate, that sufficient funds are available to cover this expenditure and
that the procurement procedure has been regularly implemented. In this respect,
they can contact the Economic Operators Information Unit (CELIOPE) or the
Public Procurement Directorate.
What is a public contract ?
public contract is a written contract, concluded by a public entity or a
private company benefiting from financial assistance from the State or its
guarantee, with one or more economic operators to meet its needs for works,
supplies or services
What are the principles governing public contracts?
ensure the efficiency of public procurement and the efficient use of public
funds, all public contracts are governed by the following three major
access of economic
operators to public procurement. This principle is guaranteed by the
publication of the contracting authority's needs through the public procurement
plan, published over Internet and the tender notices inserted in the Official
Bulletin of Public Procurement ;
fair treatment of
candidates, which prohibits any discrimination in the process of public
the transparency of
the procedures, which is materialised by the information of candidates on the
selection criteria, the reasons for a possible rejection of a file and the possibility
of recourse to the National Authority for the Regulation of Public Procurement,
in the event of a challenge to the results of a call for tenders.
Who can participate in a public procurement tender?
economic operator who can demonstrate technical capacity may respond to a call
for tenders for a public contract.
How to participate in a public procurement tender?
economic operator wishing to participate in an open tender procedure must
obtain the "Bulletin Officiel des Marchés Publics" (BOMP) which is the
publication medium for all tender notices. The tender notice describes, for an
operation to be carried out, its purpose, the source of financing, the
conditions for participation in the competition, the date and the place of
opening of tenders. In the light of its technical and financial capacities, the
economic operator identifies the operations in which it could participate. It
must then approach the contracting authorities concerned either to consult the bid
What is the bid documents
document is the document that contains the information necessary for the
preparation of the tender, the award of the contract and its execution. It is
most often used in open and restricted tendering procedures.
What is open tendering procedure ?
tendering is the procedure by which the contracting authority invites any
economic operator to submit an offer to participate in a competitive tender.
Open tendering is the general rule for awarding public contracts.
What is a restricted tenderin procedure ?
tendering is the procedure by which the contracting authority decides to
consult a limited number of economic operators on the basis of their technical
capabilities. This procedure derogates from the rule of open tendering.
Restricted tendering is governed by specific rules. Recourse to this procedure
must be justified and subject to the prior authorisation of the Minister in
charge of public procurement. The restricted tender procedure can only be used
when the supplies, works or services, due to their specific nature, are only
available from a limited number of suppliers, contractors or service providers.
What is a direct agreement procedure?
direct agreement procedure is a so-called "negotiated" procurement
procedure which takes place without a competitive tender. The direct agreement
procedure derogates from the rule of open tendering. Consequently, this
procedure is governed by specific rules. Recourse to the private treaty
procedure must be justified and subject to the prior authorisation of the
Minister in charge of public procurement.
What is tax?
is a compulsory contribution to state revenue, levied by the government on
workers' income and business profits, or added to the cost of some goods,
services, and transactions. The tax is due according to contributory capacity.
What is a direct tax?
A direct tax is a tax that a person or organization pays directly to the
entity that imposed it. It is usually levied on income such as salary, fees,
profit, dividends, interest etc. Examples of direct taxes: payroll tax, profit
tax, tax on debt income, business tax, etc
What is an indirect tax?
indirect tax is a tax collected by someone other than the person who actually
bears the burden. The person who collects it is only the apparent payer.
Examples of indirect taxes: Value Added Tax (VAT), Bank Transaction Tax, drinks
tax, insurance tax, etc.
What are parafiscal taxes and fees ?
Parafiscal taxes are levies collected on specific product or service
usually for the benefit of a legal person under public or private law other
than the Central Government
a tax, which does not involve any direct counterpart, a fee is collected for a
service rendered. The fee is therefore similar to the price of the public
service to be borne by the user. It is optional in that only citizens who use
the services are required to pay it.
Motorway tolls, fees for occupying the public domain, etc.
What is the purpose of taxes and duties ?
classic role of taxes is to cover public expenses. Taxes are the main resource
used by the Government to ensure the development of the country, whether
socially or economically. The population as a whole is therefore called upon to
contribute to the country's development by paying its taxes. The Government, on
the basis of interventionist economic concepts and in compliance with its legal
order, also uses taxes to guide its economic and social policy. This use of
taxes is reflected in particular in tax incentives for investment.
What is tax abatement and how to benefit from it ?
tax abatement is a reduction, elimination or moderation of a tax granted by the
tax authorities on the basis of legal provisions. There are two types of tax abatement.
The first, called "automatic tax relief", occurs when the tax
assessment contains an obvious material error. The second type of tax abatement
is granted either following a claim by the taxpayer contesting the validity of
the tax assessment or following a request for a tax rebate. To claim the
benefit of a tax reduction, the taxpayer concerned or a person authorised to do
so must send a request to the Director General of Taxes. The application may
contain all the necessary evidence. In addition, the tax assessment notice or,
if applicable, the final notification of the adjustment must be attached.
What are the different taxation regimes in Ivory Coast ?
regimes can be defined as a set of homogeneous tax provisions applicable to
specific types of taxes and to specific taxpayers according to defined
Côte d’Ivoire, the legal framework provides for four (4) types of taxation
regimes depending on the annual turnover of natural or legal persons. These
regimes are the following :
the flat-rate tax
regime for small traders and craftsmen (annual turnover less than or equal to 5
million CFA francs)
the synthetic tax
(IS) regime (turnover greater than 5 million CFA francs and less than or equal
to 50 million CFA francs);
the simplified real
taxation system (RSI) (turnover greater than 50 million CFA francs and less
than or equal to 150 million CFA francs);
the normal real
taxation regime (RNI) (turnover of more than 150 million CFA francs).
What is called synthetic tax in the ivorian taxation system?
is an annual flat-rate contribution, the rate of which is fixed by law
according to the annual turnover.
tax is in full discharge of other taxes such as the contribution des patentes,
the tax on industrial and commercial profits and the value added tax (VAT).
Who is eligible for the synthetic tax ?
or legal persons whose annual turnover, including all taxes, is between 5 and
50 million francs are subject to the synthetic tax system.
or legal persons whose turnover falls for the first time below the 50 million
limit are only subject to the synthetic tax system if their turnover has
remained below this limit for three consecutive financial years.
How many property tax categories are there?
is a distinction between property income tax and property wealth tax. Property
income generally consists of the rent received from renting out property, while
property wealth consists of the property owned, regardless of how it is used.
Who is subject to property tax?
tax is payable by the owner, lessee or possessor of the property.
What property is subject to property tax ?
tax is levied on bare or built-up land (houses, factories, plants, factories,
and in general, all buildings constructed of masonry, iron or wood permanently
fixed to the ground, except those which are expressly exempted by law).
What is a tax exemption ?
exemption means an exemption from paying a tax or duty in whole or in part
granted by law to a natural or legal person liable to pay it.
tax exemption may be temporary, i.e. it is limited in time. In this case, it
may be degressive : first it is total and then becomes partial over time, until
it is no longer valid.
there are some so-called permanent tax exemptions that are not limited in time
unless they are abolished by law.
Which laws are the source of tax exemptions ?
speaking, tax exemptions are favourable measures enjoyed by certain taxpayers.
These measures are the subject exclusivly to the law or to agreements signed
between the Government and certain entities. These agreements must be
legalised. Tax exemptions are granted to achieve specific objectives, notably
to support economic, social or cultural development, to support businesses in
difficulty, to provide support for a specific sector of activity, to promote
the development of a category of businesses (e.g. SMEs), to encourage hiring,
Côte d'Ivoire, these favourable measures stem from various legal texts, in
the General Tax code, the Customs Code, the Investment Code;
the sectoriel mining and petroleum code;
headquarters agrements, international conventions, treaties and agreements;
special agreements signed with the state;
the law relating to the Biotechnology and Information and Communication Technology Free Zone;
the law relating to the free enterprise regime for the processing of fishery products;
various other texts contained in the tax annexes to the finance laws
Who can benefit from a tax exemption in Ivory Coast ?
exemption is a matter for the law. It is the legislator who takes, through a
text of law, the measure of tax exemption in favour of a category of given
beneficiaries. In Ivory Coast, there are provisions of general scope and
specific exemption measures.
What does the notion of “movable capital” cover?
The movable capital whose income is generally taxable in taxation is of two (2) categories:
What is value added tax (VAT) and what is its mechanism ?
is a tax on the expenditure of a final consumer. The latter refers to the
natural or legal person who is at the final stage of consumption of the good or
VAT mechanism is a system of successive invoices and deductions which is
completed at the stage of the final consumer.
practical terms, if a trader buys a good for 100 francs and sells it for 150
francs (to make a margin of 50 francs), he bears 18 francs (18% of 100 francs)
charged by his supplier and in turn charges 27 francs (18% of 150 francs). But
by the system of deduction, out of the 18 francs he has collected, he pays to
Government only the difference, i.e. 27 francs-18 francs, i.e. 9 francs.
Why do we say that VAT is a neutral tax, or that it should be ?
a cash flow point of view, VAT does not weigh on the companies that collect it,
insofar as its mechanism works through the collection and deduction of taxes,
right up to the final consumer, who in the end actually bears the VAT.
What is the difference between a transaction outside the scope of VAT and a transaction exempt from VAT?
The law obliges certain companies to charge VAT to their customers. On the other hand, other companies are not bound by this obligation. It is said that they are not subject to VAT. Among those that are not subject to this obligation, a distinction is made between companies whose activities are outside the scope of VAT and others whose activities are exempt from said tax.
Activities outside the scope are those that are salaried (the supply of a labor force, for remuneration) or agricultural (production of natural products).
Regarding exempt activities, they are within the scope of VAT, but they are not subject to tax. This is the case of medicines, insecticides, academic teaching services, etc.
What is a declaratory system in tax matters and what are the implications ?
declaratory system is a system in which the taxpayer himself freely determines
the nature of the taxes to which he considers himself liable and the bases of
these taxes. The taxpayer calculates the amount of the taxes himself and
submits it to the tax administation, together with the payment vouchers. The
counterpart of such a system is the subsequent tax audit carried out on the
taxpayer, in order to ensure the regularity and sincerity of the declarations
made by him.
What are the different procedures and types of tax audits ?
Different audit procedures
are generally two (2) main control procedures : the procedure of contradictory
adjustment, during which the taxpayer is allowed to provide answers to
adjustments retained by the tax administration, and the procedure of office,
which does not give the taxpayer the opprtunity to challenge the taxes
established, except in the context of a contentious appeal before the Director
General of Taxes or the Minister in charge of Tax administration.
Typology of tax audits
The law generally provides for 3 types of audits:
- control from the Administration' s offices or control on documents which is carried out on the basis of the taxpayer's file (periodic declarations, financial statements, etc.);
- the in-depth verification of the overall tax situation (VASFE) which is carried out only on natural persons and in terms of general income tax (IGR);
- the general audit of accounts which is carried out on the spot, on the premises of the company and which concerns any document related to the company's activities.
How does the flat-rate tax for small traders and craftsmen work ?
tax a municipal tax collected by the municipalities within their jurisdiction.
It is a flat-rate tax in full discharge of most other taxes.
is payable by natural persons listed by law who have a turnover of less than 5
the application of the tariff, the national territory is divided into two (2)
zones : the city of Abidjan (zone 1) and the rest of the territory (zone 2).
What role does taxation play in the balance of public finances and in the social plan ?
the economic level, taxation ensures the balance of the budget by collecting
resources likely to cover uses. It is also an instrument of economic policy, to
guide investment choices, thanks to tax breaks in defined sectors, regions or
areas. At the social level, taxation serves to guide consumption habits,
notably through protectionism, when consumers tend to favour the foreign market
to the detriment of the local market, for example, which would distort
competition. Finally, taxation is used to combat certain types of consumption
that are dangerous to health, such as tobacco and alcohol, by raising special
taxes on them.
What is involved in clearing goods through customs ?
Customs clearance is the process
of completing the necessary customs formalities to release goods for
consumption, to export them or to place them under another customs procedure.
What is a customs declaration ?
A customs declaration is a form
that lists the details of goods that are being imported or exported when a
citizen or visitor enters a customs territory. The declaration form helps the customs to control goods
entering the country, which can affect the country's economy, security or
environment. A levy dutymay be applied.
What are customs duties and taxes ?
These are the duties listed in
the customs tariff and to which goods entering or leaving the customs territory
These duties and taxes are called
ad valorem when they are calculated on the basis of value.
Specific duties and taxes are
those calculated on any basis other than value (weight, volume, length,
alcoholic strength by volume, etc.).
What is customs value ?
The customs value of goods is the
value that will be used in import-export operations to calculate the duties and
taxes payable in connection with the transaction. For imported goods, this
value will be the transaction value, i.e. the price actually paid or payable
for the goods when they are sold for export to the importing country, after
adjustment and except in certain well-defined circumstances under the WTO
What is transaction value?
This is the primary method of determining customs value, as defined in the WTO Valuation Agreement. It is based on the price actually paid or payable for the goods sold for export to the country of importation (Article 1 of the WTO Valuation Agreement), adjusted in accordance with the provisions of Article 8 of the WTO Valuation Agreement.
What is the customs legal route ?
It is the road, rail, water, air
and other transport route (pipeline, etc.) which, according to the customs
requirements of a state, must be used for the import, export and customs
transit of goods.
What is the customs regime?
The customs regime is the legal situation provided for by the texts in force, in particular the Customs Code, to which the goods are subject to customs control.
What is an Authorised Economic Operator (AEO) ?
An AEO is a party involved in the
international movement of goods that has been recognised by or on behalf of a
national Customs administration as meeting WTO or equivalent supply chain
security standards. AEOs may be manufacturers, importers, exporters, customs
agents, carriers, consolidators, intermediaries, port, airport or terminal
operators, integrated transport operators, warehouse operators, distributors or
freight forwarders. The latter benefit from special facilities in the context
of their customs operations.
What is a public customs auction ?
The public auction is a sale
organised by the Customs in accordance with the provisions of the Customs Code.
It concerns abandoned goods, confiscated goods and goods that have not been
removed within the legal time limit (approximately 85 days for goods
transported by sea or land, approximately 55 days for goods transported by air
and approximately 55 days for alcoholic beverages, tobacco and cigarettes,
regardless of the mode of transport). The goods concerned are sold to the
highest bidder following a confiscation order issued by the competent judge.
What remedies are available to economic operators today in customs ?
Any trader who feels aggrieved or abused by customs, can use the remedies available for this purpose, including
The Value Arbitration Committee
This committee, composed of members of the Administration and the Private Sector, is responsible for hearing disputes between the Customs Administration and users in connection with the valuation of imported goods for customs purposes.
The Customer Care Technical Committee
This committee, composed of members of the Administration and the Private Sector, is responsible for hearing disputes between the Customs Administration and users in connection with the valuation of imported goods for customs purposes.
The Customer Care Technical Committee
This committee collects and processes complaints from user-customers. It can be contacted by any means (mail, telephone calls to 80080070 (toll-free number), 27 20 25 52 21, 27 20 25 52 08, 27 20 25 52 38).
The Special Unit for Combating Customs Fraud
This Unit's mission is to fight against racketeering and corruption in customs matters, to dismantle improvised checkpoints, to fight against all obstacles to the speed of customs clearance operations, to collect and follow up on the grievances, complaints and denunciations of users and economic operators. The Unit can be contacted by any means (mail, telephone calls to 800 800 70 (toll-free number), 07 07 01 23 06, 07 01 41 41 84).
The Observatory for the Speed of Customs Clearance Operations
This is a joint body made up of government officials, including Customs, and representatives of the main groups of economic operators. The Observatory receives all complaints from users relating to administrative hassles, blockages in the delivery of goods and other inconveniences encountered in the customs clearance procedure. It can be contacted by any means (mail, telephone calls to the secretariat on 27 21 25 27 93).
Is it necessary to declare in detail a good even if it is exempt from import or export duties and taxes ?
Yes, because all goods, whether
or not they are subject to the payment of duties and taxes, must be declared in
detail and assigned a customs procedure.
What is the State Owned Entities ?
The State Owned Entities is the set of companies in
which the State holds financial participations directly or indirectly. It
includes state-owned companies, which are wholly owned by the state, and
companies with public financial participation, of which the following are
companies with majority public financial participation : public participation is over 50% and under
companies with minority public
financial participation with a blocking minority : public participation is
between 33.33% and 50% of the share capital;
companies with minority public
financial participation : the public shareholding is less than 33.33% of the
What is a public enterprise ?
According to WAEMU’s definition, a
public enterprise is an enterprise controlled by the Government that is to say
that Government exercises a dominant influence. Dominant influence is presumed
in the case of a majority of public participation, in the case of management
based on public or parapublic rules and in the case of the possibility of
appointing more than half of the members of the administrative body. Thus, in
Côte d'Ivoire, public enterprises include state-owned companies, companies with
majority public financial participation and some companies with minority public
financial participation controlled by the state.
Why does the Government create public companies ?
Governmentcreates public companies with the aim of promoting
certain activities of general interest, making it possible to support and
accelerate the economic and social development of the Nation.
What is the contribution of the State Owned Entities to the development of Ivory Coast ?
Companies participate significantly in the implementation of Government development goals and in the improvement of living conditions of the population, notably through the improvement of access to public services such as electricity, drinking water and sanitation, the construction and maintenance of roads, the improvement of mobility of the population, the construction of port infrastructures, etc.
For example :
The public enterprise CI-ENERGIES (in the energy supply sector) has contributed to increase the rate of access to electricity from 74% in 2011 to 89.5% in 2018 ;
ONEP (water supply sector) has contributed to the increase of the population's access rate to drinking water from 60% in 2011 to 84% in 2018 ;
Public companies in the transport sector (AGEROUTE, FER) have participated in the construction, rehabilitation or reinforcement of more than 1,300 km of road since 2011, as well as in the implementation of major projects such as the HKB Bridge, the Bassam Expressway, the Riviera 2 interchange and the Jacqueville Bridge ;
In the agricultural sector, during the 2018 financial year, about 640,000 producers in all sectors benefited from ANADER's support, with the aim of improving the productivity of the main export and food crops.
What organization has been put in place to ensure effective monitoring of companies in the State Owned Entities ?
What is being done to improve the governance of state-owned companies?
Since 2011, several measures have been adopted by the Government and implemented to improve the governance of the State Owned Entities :
the establishment of an Audit and Risk Management Committee within each Board of Directors ;
the elaboration, by each Board of Directors, of a governance report ;
the establishment of a framework for regular exchanges between the financial supervisory authority and the social directors of public companies ;
the definition of principles relating to the modulation of audit missions of public companies ;
the introduction of tools for forecasting and anticipating budgetary risks ;
the introduction of performance contracts between the Government and public companies ;
the introduction of a certification program for directors representing the Government in public companies ;
the introduction of a prize for excellence in the governance of public companies.
What is the role of technical supervision and financial supervision of in the State Owned Entities?
The purpose of technical supervision is to ensure that
the activities of an entity comply with the Government's sectoral guidelines.
The purpose of financial supervision is to monitor the budgetary and financial
activities of companies. It is carried out in particular by approving budgets
and accounts, monitoring budget execution on a quarterly basis, monitoring debt
and auditing the accounts of companies the State Owned Entities.
How is the debt of State Owned Entities monitored ?
The government gives particular attention to
monitoring the debt of public enterprises. To this end, a mechanism for
managing the debt of these entities was put in place in 2019. The mechanism
mainly consisted in setting the threshold for borrowing and guarantees of
state-owned companies. Any loan which amount is over this order threshold
requires the approval of the Minister in charge of the State Owned Entities.
What is the use of the dividends paid to the Government by State Owned Entities ?
The dividends paid by the companies in the State Owned
Entities contribute to the financing of the State budget.
How is the State Owned Entities doing today?
The reforms undertaken have improved
the economic and financial performance of the portfolio. Indeed :
overall net result of the portfolio increased from 95 billion in 2015 to 215
billion in 2018 ;
paid to the Government increased from XOF 9.9 billion in 2015 to XOF 25.98
billion in 2018.
What is the impact of the companies in the State Owned Entities on the state budget?
Some public companies receive financial support from
the Government in the form of subsidies, parafiscal charges, debt waivers,
retroceded debts or guarantees. However, it should be noted that state-owned
companies also participate in the financing of the state budget, through taxes
and non-tax ressources (dividends, privatization proceeds).
Does the state-owned entities pose a risk to public finances? If so, how is this risk monitored and mitigated ?
Due to their nature, public companies can pose risks to public finances. Indeed, the IMF has identified
public enterprises as one of the main sources of fiscal risk in the world.
Thus, the Ministry of Budget and State
Owned Entities has put in place a mechanism for anticipating and managing risks
related to public enterprises. This framework includes tools for the
identification and prioritization of risks, but also for their anticipation
through the monitoring of infra-annual indicators.
In order to support this mechanism, a
system of modulation of audits of public enterprises has also been introduced.
This modulation of audits makes it possible to adapt control missions according
to the risks associated with each company.