The Auditor's Report to the Council of Ministers of the West African Monetary Union (UMOA) indicates that the claims of the West African Development Bank (Boad) on customers amount to a gross amount of 2 638 billion CFA francs at the end of 2023.

Boad's claims are subject to an impairment provision for a total amount of 169 billion CFA francs including 34 billion in impairment grants made during the year. The purpose of BOAD is to promote the balanced development of member states, namely Benin, Burkina Faso, namely Benin, Burkina Faso, Burkina Faso, Côte d'Ivoire, Ivory Coast, Guinea Bissau, Mali, Niger, Senegal and Togo, and to contribute to the achievement of economic integration in West Africa by financing development projects. It operates in areas such as rural development, basic infrastructures, modern infrastructures, modern infrastructures, telecommunications, energies, natural resources, industries, agro-industries, transport, tourism, health, health, education, education, financial institutions and other services. According to the auditor's report, BOAD adopts best international banking practices. The total balance sheet stood at 3 482.022 billion CFA francs at the end of 2023 compared to 3 362.279 billion CFA francs at the end of the previous