Audit

Cour des Comptes du Niger

Cour des Comptes

69/100

Summary

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Niger's Cour des Comptes was established under Loi n°2012-07 of 26 March 2012. It functions as the supreme audit body, auditing the state budget and public accounts. Constitutional basis: Constitution of Niger 2010, Arts. 131-135. Note: Niger experienced a military coup in July 2023; institutional operations affected.

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°2012-07 du 26 mars 2012 portant organisation et fonctionnement de la Cour des Comptes
Citation
Loi n°2012-07 du 26 mars 2012 (Niger)
Full text
Full text of law →

Jurisdiction scope

Supreme audit institution for Niger; audits state finances, public entities, and local authorities; certifies public accounts and reports to the National Assembly.

Secondary Sources