constituteproject.org
PDF generated: 14 Oct 2013, 20:27
TITLE VII
Of the COURT OF ACCOUNTS
Article 107
The Court of Accounts judges the accounts of the public accountants.
It assures the verification of accounts and of the management of the public establishments and of the
public enterprises.
It assists the Parliament and the Government in the control of the execution of the laws of finance.
It proceeds to all studies of public finance and of accounting that are demanded of it by the
Government, the National Assembly or the Senate.
The Court of Accounts establishes an annual report addressed to the President of the Republic, to the
Government and to the National Assembly and in which it determines, if there have arisen infractions
committed, and the responsibilities incurred.
Article 108
The Court of Accounts is composed of:
• the First President
the presidents of [the] chamber
the conseillers-maîtres [master-councilors]
the conseillers référendaires [Referred Councilors]
and of auditors.
The public ministry before the Court of Accounts is held by the procurator general and the general
attorneys.
The number of offices of these different grades is established by the law.
The first president, the procurator general, the general attorneys, the presidents of the chamber and
the conseillers-maîtres are appointed by decree of the President of the Republic taken in the Council
of Ministers.
The conseillers référendaires and the auditors are appointed by the President of the Republic on
proposal of the Prime Minister after the opinion of the Minister of Finance and [the] favorable
opinion of the National Assembly.
Only the jurists of high level, the inspectors of finance, of the Treasury and of taxes, the
economist-managers and the expert accountants having experience of fifteen (15) years at least, may
be elected or appointed to the Court of Accounts.
Article 109
The President of the Court of Accounts is elected by his peers for a time period of three (3) years
renewable.
Article 110
The members of the Court of Accounts have the quality of magistrates. They are irremovable during
the duration of their mandate.
Togo 1992 (rev. 2007)
Page 24