Cour des Comptes du Niger
Cour des Comptes
Summary
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Niger's Cour des Comptes was established under Loi organique n°2012-08 of 26 March 2012. After its suspension following the events of 26 July 2023 it was re-created under Article 70 of the Charte de la Refondation, and its missions, composition and functioning are set by Ordonnance n°2024-60 of 31 December 2024, as amended and supplemented by Ordonnance n°2025-26 of 12 August 2025. It functions as the supreme audit body, auditing the state budget and public accounts.
Constitutional basis: Constitution of Niger 2010, Arts. 131-135 (for the 2012 organic law). Note: Niger experienced a military coup in July 2023; institutional operations affected.
Independence Scorecard
| 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 organique n°2012-08 du 26 mars 2012 déterminant les attributions, la composition, l'organisation et le fonctionnement de la Cour des Comptes (Organic Law 2012-08 on the Court of Accounts)
- Citation
- Loi organique n°2012-08 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.