Court of Auditors (Niger)

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The Court of Auditors ( French : Cour des Comptes ) is the supreme court of financial control in Niger . Its seat is in Niamey .

history

The Court of Auditors was created by an ordinance of March 30, 2010, adopted under the Supreme Council for the Restoration of Democracy , and began its work on May 18, 2010. The lawyer Eliane J. Allagbada was appointed its first president. Since the constitutional referendum on October 31, 2010 , the Court of Auditors has been anchored in the constitution as an institution. The precise responsibilities and internal organization of the Court of Auditors are regulated by a law of March 26, 2012. Former Finance Minister Saïdou Sidibé was First President of the Court of Auditors from 2016 to 2018 .

Areas of responsibility

The Court of Auditors makes final judicial rulings on the finances of the state as a whole, local authorities , public administration, independent administrative authorities and state-sponsored organizations.

The Court of Auditors also has control and advisory functions. He controls the financial management of the state administration, the political parties, the state and state-related companies as well as the development projects carried out with external resources. The results of the audit are published in annual reports. The Court of Auditors also advises the Nigerien government and the National Assembly and appoints one of the judges to the Supreme Court .

organization

The Court of Auditors is headed by a First President. The attorney general is headed by a procurator general . There are four chambers . The First Chamber is responsible for controlling the activities of the entire state. The second chamber monitors the activities of the local authorities. The third chamber is devoted, among other things, to the control of state-owned companies. The fourth chamber is responsible, among other things, for monitoring budget discipline.

Web links

Individual evidence

  1. Historiques . Cour des Comptes website, accessed October 1, 2012.
  2. ^ Hassane Daouda: Levée de corps du feu Saidou Sidibé, président de la Cour des Comptes: L'administration nigérienne perd un cadre dévoué. In: Le Sahel . September 3, 2018, accessed September 3, 2018 (French).
  3. ^ Mission de la Cour . Cour des Comptes website, accessed October 1, 2012.
  4. Constitution de la République du Niger (online version) ( Memento of the original dated August 13, 2011 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. . Niamey 2010, Article 143. @1@ 2Template: Webachiv / IABot / www.gouv.ne
  5. Organization et attributions . Cour des Comptes website, accessed October 1, 2012.

Coordinates: 13 ° 30 '54.4 "  N , 2 ° 6' 6.3"  E