Audit
Cour des Comptes du Togo
Cour des Comptes
69/100
Summary
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Togo's Cour des Comptes operates under Loi n°2014-013 of 27 June 2014, which reorganised the institution. It audits state finances and public accounts, certifies the general accounts, and reports to the National Assembly. Constitutional basis: Constitution du Togo 1992 (revised 2019), Arts. 122-126.
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°2014-013 du 27 juin 2014 relative à l'organisation et au fonctionnement de la Cour des Comptes
- Citation
- Loi n°2014-013 du 27 juin 2014 (Togo)
- Full text
- Full text of law →
Jurisdiction scope
Supreme audit institution for Togo; audits the state budget, public accounts, and entities receiving public funds. Reports to the National Assembly.