OHADA & expense management: 5 obligations to automate
The OHADA / SYSCOHADA framework isn't just about the balance sheet: it also governs how expenses are justified, coded and retained. Here are five obligations that are better automated than monitored by hand.
1. The mandatory receipt
Above a threshold (often 5,000 FCFA), every expense must be backed by a document. Instead of chasing employees, require the receipt photo at submission time — OCR does the rest.
2. Mapping to a class 6 account
Every expense must be tied to the right expense account (6251 travel, 6252 hospitality, 6171 transport…). Automatic coding eliminates account errors.
3. The audit trail kept for 10 years
OHADA requires long retention. An immutable audit log (who submitted, approved, edited, and when) must be kept for 10 years — impossible to maintain on a spreadsheet.
4. VAT correctly applied
In Cameroon, VAT is 19.25%. Its calculation, deductibility and posting (account 4452) must be systematic, not left to judgment.
5. The "4-eyes" principle
Anti-self-approval: whoever initiates an expense cannot approve it alone above a threshold. This rule must be enforced by the policy engine, not by goodwill.
Automate instead of monitor
These five obligations share one thing: they are tedious to check manually and critical in an audit (BEAC, COBAC). Handing them to a configurable rules engine reduces risk and frees up the finance team.