Audit
Cour des Comptes de Côte d'Ivoire
Cour des Comptes
69/100
Summary
The Cour des Comptes of Côte d'Ivoire operates under Loi n°2018-976 of 27 December 2018, which reorganised and strengthened the institution. It functions as the supreme audit body, auditing public finances and certifying state accounts. Constitutional basis: Constitution 2016, Arts. 128-133.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Loi n°2018-976 du 27 décembre 2018 portant organisation et fonctionnement de la Cour des Comptes
- Citation
- Loi n°2018-976 du 27 décembre 2018
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Côte d'Ivoire; audits the state budget, public accounts, and entities receiving public funds. Certifies public accounts and reports to the National Assembly.