Free Practice Questions for Concours ENMG — Magistrat Financier

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Exam Review

Key Facts: Concours ENMG — Magistrat Financier Exam

25 places

Financial magistrate seats authorized under Arrêté n° 33418/24

https://www.enmg.mg/article/254/concours-direct-pour-le-recrutement-de-magistrats-session-2025

4 × 4 hours

Mandatory written admissibility papers in the financial stream

https://enmg.mg/article/269/concours-direct-de-recrutement-deleves-magistrats-session-2025

60,000 Ar

Official registration fee payable at the Trésor Public

https://www.enmg.mg/article/254/concours-direct-pour-le-recrutement-de-magistrats-session-2025

Loi 2004-007

Organic Finance Law (LOLF) governing the state budget framework

https://cnlegis.gov.mg/page_acces_pdf/dnWhrSisReoV8

Loi 2004-036

Organic law establishing the Cour des Comptes and regional chambers

https://www.ccomptes.mg/uploads/Loi2004-036-sur-la-Cour-Supr%C3%AAme1637606847.pdf

Free 16-question independent English MCQ practice for Madagascar's ENMG financial magistrate entrance competition.

Sample Concours ENMG — Magistrat Financier Practice Questions

Try these sample questions to review concepts for the Concours ENMG — Magistrat Financier exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 16+ question experience with AI tutoring.

1What does the budgetary principle of annuality mean under Madagascar's Loi organique n° 2004-007 sur les lois de finances (LOLF)?

A.Parliament authorizes State revenue and expenditure for a defined financial year

B.Every public investment must be completed within one month

C.Taxes may be created permanently without a finance law

D.Unused appropriations always continue indefinitely

Explanation: Annuality links parliamentary budget authorization to a financial year. Multi-year commitments may be managed through specific mechanisms, but they do not abolish annual authorization.

2Which budget principle requires State revenue and expenditure to be presented in a coherent overall finance-law framework?

A.Speciality

B.Unity

C.Confidentiality

D.Judicial immunity

Explanation: The principle of unity seeks a coherent overall presentation of State resources and charges so Parliament can understand the budget as a whole.

3What is the ordinary sequence for executing a public expenditure?

A.Payment, liquidation, commitment, authorization

B.Liquidation, payment, commitment, authorization

C.Engagement, liquidation, ordonnancement or mandatement, then payment

D.Audit, taxation, borrowing, then payment

Explanation: The administrative phase normally proceeds through commitment, verification and liquidation of the amount due, and the payment order; the public accountant then performs payment.

4Why does the LOLF distinguish autorisations d'engagement (AE) from crédits de paiement (CP)?

A.AE record only tax revenue while CP record customs revenue

B.AE are court judgments while CP are audit opinions

C.AE and CP are interchangeable names with no budget effect

D.AE cap commitments that may cover a multi-year obligation, while CP cap payments chargeable during the year

Explanation: AE measure the authority to enter commitments, including multi-year commitments, while CP limit the cash payments that may be made in the financial year.

5Which superior financial jurisdiction forms part of Madagascar's Cour Suprême?

A.The Cour des Comptes

B.The Direction Générale des Impôts

C.The National Assembly finance committee

D.Banky Foiben'i Madagasikara

Explanation: The Cour Suprême comprises the Cour de Cassation, Conseil d'État, and Cour des Comptes. The Cour des Comptes is the superior financial jurisdiction.

6Which statute organizes the Cour des Comptes and Chambres Régionales des Comptes?

A.Loi n° 2016-055 on public procurement

B.Loi n° 2004-036

C.Loi n° 2007-026 on the notarial profession

D.Loi n° 2001-006 on the legal profession

Explanation: Loi n° 2004-036 governs the organization, powers, functioning, and procedure of the Cour des Comptes and regional chambers.

7What best describes the Cour des Comptes' combined role?

A.It sets retail prices and grants banking licences

B.It prosecutes every ordinary criminal offense

C.It exercises jurisdiction over public accounts and performs audit or assistance functions concerning public financial management

D.It prepares private-company tax returns

Explanation: The Cour des Comptes has a jurisdictional function in public-account matters and broader audit and public-finance assistance functions. These functions are related but legally distinct.

8When can a person be treated as a comptable de fait?

A.Whenever a taxpayer asks for a receipt

B.Only after appointment as a regular public accountant

C.Whenever a private bank grants a commercial loan

D.When a person without lawful public-accountant status handles or interferes with public money in operations reserved to public accountants

Explanation: Gestion de fait addresses the unauthorized handling of public funds by a person who lacks the lawful status to perform public-accounting operations, exposing that person to account-rendering and liability consequences.

9An entity has permanent capital of 700,000,000 MGA and net fixed assets of 400,000,000 MGA. What is its fonds de roulement net global (FRNG)?

A.300,000,000 MGA

B.1,100,000,000 MGA

C.400,000,000 MGA

D.-300,000,000 MGA

Explanation: FRNG = permanent capital − net fixed assets = 700,000,000 − 400,000,000 = 300,000,000 MGA.

10Inventories are 180,000,000 MGA, operating receivables 220,000,000 MGA, supplier payables 210,000,000 MGA, and tax/social liabilities 90,000,000 MGA. What is BFR?

A.400,000,000 MGA

B.100,000,000 MGA

C.-100,000,000 MGA

D.700,000,000 MGA

Explanation: BFR = operating current assets − operating current liabilities = (180,000,000 + 220,000,000) − (210,000,000 + 90,000,000) = 100,000,000 MGA.

About the Concours ENMG — Magistrat Financier Exam

The ENMG direct financial magistrate competition recruits for Madagascar's financial jurisdiction. The 2025 session offered 25 places under Arrêtés n° 33415/24 and 33418/24, with December dates and paper order amended in 2025. This independent English bank reviews public finance, audit, accounting analysis, and procurement; it is not an official translation, format simulation, or substitute for French written, quantitative, and oral practice.

Exam sponsor: École Nationale de la Magistrature et des Greffes (ENMG). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Four French written papers of 4 hours and coefficient 4 cover General Culture, Public Finance, Control of Public Funds, and a choice between Administrative Law and General Accounting/Financial Analysis. Four oral tests cover General Culture, Major Public Services, Public Accounting, and Taxation. This 16-question English MCQ bank is an independent study adaptation.

Time Limit

16 written hours, plus four oral tests of 45 minutes each including preparation, presentation, and questions

Passing Score

Below 7/20 on any paper is eliminatory; written admissibility requires at least 10/20 and ranking within 1.3 times the places; final admission requires an average above 10/20 and an in-seat rank

Exam / Certification Fees

60,000 ariary payable at the Trésor Public (quittance de versement)

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

ENMG Official Portal — Concours Magistrats · Source checked 2026-09-24
Cour des Comptes de Madagascar — National Legal Texts · Source checked 2026-09-24
CNLEGIS — Loi organique n° 2004-007 portant LOLF · Source checked 2026-09-24

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

4 practice questions

Public Finance and Budget Law

LOLF annuality and unity, expenditure phases, and AE/CP distinctions.

4 practice questions

Financial Oversight, Audit, and Jurisdictional Control

Cour des Comptes structure, combined functions, and gestion de fait.

4 practice questions

Financial Accounting and Ratio Analysis

Worked FRNG, BFR, net cash, and depreciation calculations.

4 practice questions

Public Procurement and Economic Framework

Procurement principles, PRMP responsibility, open tendering, and sole-source exceptions.

Preparing for the Concours ENMG — Magistrat Financier Exam

What You Need to Know

Passing score: Below 7/20 on any paper is eliminatory; written admissibility requires at least 10/20 and ranking within 1.3 times the places; final admission requires an average above 10/20 and an in-seat rank
Assessment: Four French written papers of 4 hours and coefficient 4 cover General Culture, Public Finance, Control of Public Funds, and a choice between Administrative Law and General Accounting/Financial Analysis. Four oral tests cover General Culture, Major Public Services, Public Accounting, and Taxation. This 16-question English MCQ bank is an independent study adaptation.
Time limit: 16 written hours, plus four oral tests of 45 minutes each including preparation, presentation, and questions
Exam / certification fees: 60,000 ariary payable at the Trésor Public (quittance de versement) Official sources

Using Our Practice Resources

Work through all 16 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

Concours ENMG — Magistrat Financier: Suggested Study Strategy

1Master the five core budgetary principles under Madagascar's LOLF (Loi Organique n° 2004-007): annualité, unité, universalité, spécialité, and sincérité.

2Understand the strict separation between authorizing officers (ordonnateurs) who commit and order expenditure, and public accountants (comptables publics) who execute payments and hold personal pecuniary liability.

3Practice financial analysis formulas: Net Working Capital (FRNG = Permanent Capital - Fixed Assets), Working Capital Requirement (BFR = Current Operating Assets - Current Operating Liabilities), and Net Cash (TN = FRNG - BFR).

4Learn the jurisdictional distinction between the Cour des Comptes and the Chambres Régionales des Comptes.

5Review the procurement principles and the need for a documented statutory ground before using a noncompetitive procedure.

Frequently Asked Questions

What is the jurisdiction of financial magistrates in Madagascar?

Financial magistrates serve in the Cour des Comptes and Chambres Régionales des Comptes, exercising jurisdictional control over public accounts and conducting the audit and assistance functions assigned by law.

How many financial-stream seats were offered in the 2025 session?

The 2025 opening orders authorized 25 financial-stream places. The written competition was postponed to 16-19 December 2025 by the amending orders.

What subjects are tested in the written admissibility stage?

The four written papers cover General Culture, Public Finance (LOLF), Control of Public Funds, and an option between Administrative Law and General Accounting / Financial Analysis. Each paper lasts 4 hours with coefficient 4.

What is the legal consequence of a de facto management (gestion de fait)?

A person who handles public funds through operations reserved to public accountants without lawful status may be declared a comptable de fait and required to render an account before the financial jurisdiction.

Does this practice bank include calculation questions?

Yes. This independent bank includes reviewed calculations for working capital (FRNG), working capital requirement (BFR), net cash (TN), and straight-line depreciation.