Audit

Tribunal de Contas de Angola

Tribunal de Contas

69/100

Summary

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Angola's Tribunal de Contas is the supreme audit institution, established under Lei n.º 13/10 of 9 July 2010. It exercises both audit and jurisdictional functions, auditing the state budget and public accounts and rendering accounts judgements. It reports to the National Assembly.

Independence Scorecard

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentExecutive appointment
Term length10 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — reports published directly

Statute

Name
Lei Orgânica do Tribunal de Contas, Lei n.º 13/10
Citation
Lei n.º 13/10 de 9 de Julho
Full text
Full text of law →

Jurisdiction scope

Supreme audit institution for Angola; audits state finances, public entities, state enterprises, and all bodies receiving public funds. Also has a jurisdictional/judicial function on public accounts.

Secondary Sources