Audit

Tribunal de Contas de Cabo Verde

Tribunal de Contas

69/100

Summary

Cabo Verde's Tribunal de Contas was established under Decreto-Legislativo n.º 9/97 of 23 June 1997. It functions as both an audit and jurisdictional body, certifying public accounts and rendering judgements on accounts submitted by public financial officers. Constitutional basis: Constitution of Cabo Verde 1992, Art. 221.

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
Decreto-Legislativo n.º 9/97 de 23 de Junho (Estatuto do Tribunal de Contas)
Citation
Decreto-Legislativo n.º 9/97 de 23 de Junho de 1997
Full text
Full text of law →

Jurisdiction scope

Supreme audit institution for Cabo Verde; audits state accounts, public entities, and entities receiving public funds; certifies public accounts and exercises jurisdictional functions.

Secondary Sources