Cour des comptes de la Republique et canton de Geneve
CdC GE
Summary
Geneva's supreme external audit body is the Cour des comptes de la Republique et canton de Geneve (Court of Accounts). Unlike most cantonal audit bodies, its magistrates are directly elected by the citizens of Geneva (popular election), giving it an unusually high level of democratic independence. It is an independent organism charged with autonomous control of the management of cantonal and municipal administration, the judicial administration, and the Grand Council secretariat, as well as subsidized organizations and public companies. Its scope covers more than 44,000 employees and approximately CHF 15 billion in expenditure. It also evaluates public policies. A separate Service d'audit interne (internal audit) exists within the executive administration.
Independence Scorecard
| Appointment | Mixed (multi-branch) |
|---|---|
| Term length | 5 years |
| Removal standard | Cannot be removed before term expires |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Loi sur la Cour des comptes de Geneve (LCCo)
- Citation
- LCCo GE (RSG D 1 12)
Jurisdiction scope
Geneva cantonal and municipal government agencies, judicial administration, Grand Council secretariat, subsidized organizations, and private entities in which the State holds a majority stake