Audit
Cour des Comptes du Sénégal
Cour des Comptes
69/100
Summary
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
Senegal's Cour des Comptes operates under Loi organique n°2012-23 of 27 December 2012, replacing earlier organic laws. It certifies state accounts, audits public entities, and exercises jurisdictional functions over public accountants. Constitutional basis: Constitution du Sénégal 2001, Art. 92.
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 organique n°2012-23 du 27 décembre 2012 sur la Cour des Comptes
- Citation
- Loi organique n°2012-23 du 27 décembre 2012
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Senegal; audits the state budget, public accounts, and all entities receiving public funds. Certifies public accounts and reports to the National Assembly.