Audit
Cour des Comptes du Sénégal
Cour des Comptes
69/100
Summary
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.