COTE d’Ivoire Finance Minister Niamien N’Goran on Monday questioned the critical findings of an investigation carried out last month by the International Monetary Fund. The IMF said after the February 9-18 mission that “all the conditions are not present for starting negotiations” on a lending program for 1999, citing difficulties managing public finances and calling the situation “very worrying.” “It’s a serious and unfounded accusation,” N’Goran said.