Audit

Cour des Comptes du Togo

Cour des Comptes

69/100

Summary

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

Independence Score: 69/100 (good)
69/100
Limited
Methodology v0.1
AppointmentExecutive appointment
Term length10 years
Removal standardFor cause only
Budget independenceLegislative line item
Subpoena powerYes
Compel testimonyYes
Records accessFull access
Public reports requiredYes
Pre-publication reviewNone — 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.

Secondary Sources