Audit
Cour des Comptes du Niger
Cour des Comptes
69/100
Summary
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
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°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.