Audit

Chambre des Comptes de la Cour Suprême du Bénin

Chambre des Comptes

69/100

Summary

Benin's supreme audit function is exercised by the Chambre des Comptes, the audit chamber of the Cour Suprême, established under Loi n°2004-020 of 17 August 2004. Unlike standalone courts of accounts in other francophone countries, Benin's SAI is integrated within the Supreme Court. It audits the general state budget and public accounts.

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
Loi n°2004-020 portant règles de procédures applicables devant les formations de jugement de la Cour Suprême
Citation
Loi n°2004-020 du 17 août 2004
Full text
Full text of law →

Jurisdiction scope

Audit chamber within Benin's Supreme Court; audits state public accounts, general budget, and para-public entities. Reports to the National Assembly.

Secondary Sources