This is also the case in Côte d'Ivoire, where far larger sums are involved. The Basilica at Yamoussoukro, is estimated to have cost $300 million, and the additional running expenses for what is the largest church in the world are also shielded from scrutiny by the 1992 concordat concluded with the Ivorian president. Houphouët-Boigny claimed that these funds came from his private fortune. A Vatican official is reported to have called the agreement over the foundation set up to administer these funds "a delicate matter". Nevertheless, this concordat ensures that the foundation’s income and assets remain untaxed (art. 9.1), it holds these funds beyond the reach of both criminal and civil law (art. 7.1), it permits this money to be sent out of the country (art. 13.2) and it keeps all the foundation’s documents "inviolable", in other words, secret (art. 8).