Audit

Conseil Supérieur des Comptes de Monaco

Conseil Supérieur des Comptes

42/100

Summary

The Conseil Supérieur des Comptes (Supreme Accounts Council) of Monaco was established by Ordonnance souveraine n° 8.003 of 26 April 2018, creating a new audit body to replace previous arrangements. Members are appointed by the Prince (Sovereign) for 5-year terms. Structural independence is limited by sovereign appointment and executive-discretion budget. EUROSAI member.

Independence Scorecard

Independence Score: 42/100 (moderate)
42/100
Weak
Methodology v0.1
AppointmentExecutive appointment
Term length5 years
Removal standardFor cause only
Budget independenceExecutive discretion
Subpoena powerYes
Compel testimonyNo
Records accessFull access
Public reports requiredYes
Pre-publication reviewExecutive review

Statute

Name
Ordonnance souveraine n° 8.003 portant création du Conseil Supérieur des Comptes
Citation
Ordonnance souveraine n° 8.003 du 26 avril 2018, Journal de Monaco
Full text
Full text of law →

Jurisdiction scope

External audit of the state budget and accounts of public establishments of the Principality of Monaco; certifies government accounts and may issue performance audit reports. Reports to the Prince and to the National Council.

Secondary Sources