| 55 |
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? |
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55:
In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector?
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| Score: |
YES |
NO |
 |
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Comments:
References: La loi N°1/ 002 du 31 mars 2004 portant création, mission et fonctionnement de la cour des comptes
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| 56 |
Is the supreme audit institution effective? |
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56a:
In law, the supreme audit institution is protected from political interference.
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| Score: |
YES |
NO |
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Comments: This is relative. Members of the court are nominated by the National Assembly office, which is supposed to be independent from the executive. But this is not the case currently in Burundi. The current members of the court were nominated during the transitional governement therefore are not very close to the current power.
References: VI.1.2.3. Nomination des membres de la Cour Les membres de la Cour sont choisis parmi les magistrats de carrière ou les hauts cadres de lAdministration Publique ou du Secteur Privé jouissant dune moralité irréprochable et justifiant des compétences dans les domaines juridique, économique, comptable et financier et de contrôle de gestion. Le Président, le Vice-président, le Commissaire du Droit et son Adjoint, et les autres membres de la Cour sont nommés par Décret sur proposition du Bureau de lAssemblée Nationale approuvés par la majorité des deux tiers de lAssemblée Nationale. Leur mandat est de six ans.
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56b:
In practice, the head of the audit agency is protected from removal without relevant justification.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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56c:
In practice, the audit agency has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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56d:
In practice, audit agency appointments support the independence of the agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Eugene Nindorera, former minister of human rights and institutional reforms, Aug. 25, 2007, in Bujumbura.
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56e:
In practice, the audit agency receives regular funding.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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56f:
In practice, the audit agency makes regular public reports.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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56g:
In practice, the government acts on the findings of the audit agency.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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56h:
In practice, the audit agency is able to initiate its own investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Christophe Sebudandi, a private consultant in government and corruption, Aug. 27, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
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| 57 |
Can citizens access reports of the supreme audit institution? |
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57a:
In law, citizens can access reports of the audit agency.
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| Score: |
YES |
NO |
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Comments:
References: La loi N°1/ 002 du 31 mars 2004 portant création, mission et fonctionnement de la cour des comptes
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57b:
In practice, citizens can access audit reports within a reasonable time period.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Gabriel Nikundana, editor in chief of Radio Isanganiro, Aug. 24, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
Peer Review Comments: In theory, yes, but matters of access, corruption, cost, and time will make this rather difficult for an ordinary citizen.
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57c:
In practice, citizens can access the audit reports at a reasonable cost.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments:
References: Interview with Gabriel Nikundana, editor in chief of Radio Isanganiro, Aug. 24, 2007, in Bujumbura.
Interview with Francois Nyamoya, a lawyer and private consultant who conducted an independent study on the audit office.
Peer Review Comments: Obtaining records can be expensive, especially for someone outside the capital.
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