Cour des Comptes
CDC
Summary
The Cour des Comptes (Court of Audit) of Tunisia is the supreme audit institution and administrative court for public finances, constitutionally mandated under Articles 127-128 of the 2022 Constitution (replacing Articles 116-118 of the 2014 Constitution) and governed by Organic Law No. 99-28 of 3 April 1999. The First President is appointed by Presidential Decree. The Court audits state ministries, public institutions, local governments, and state enterprises, producing annual and thematic audit reports that are submitted to the President of the Republic and the Parliament. The Court also has administrative judicial functions over public accountants. It is a member of INTOSAI, ARABOSAI, and AFROSAI. Tunisia's 2021 political transition and the 2022 Constitution preserved the Court's existence but centralized executive power under the President.
Independence Scorecard
| Appointment | Executive appointment |
|---|---|
| Term length | Not specified |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | No |
| Compel testimony | No |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | Legislative review |
Statute
- Name
- Loi organique No. 99-28 du 3 avril 1999 relative à la Cour des comptes; Constitution Art. 127-128
- Citation
- Loi organique No. 99-28/1999 (J.O.R.T. No. 28 du 6 avril 1999); Const. 2022 Art. 127-128
- Full text
- Agency website →
Jurisdiction scope
All state ministries, public institutions, local government bodies, and public enterprises; financial and performance audit of public revenues and expenditures; pre-audit and post-audit functions.