Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?
32a. Independent scrutiny
Niger score: 100/100
Military-owned businesses are not subject to any scrutiny or auditing processes.
Military-owned businesses are subject to some scrutiny, but it is known that such processes lack independence or reliability.
There are no military-owned businesses, or where military-owned businesses exist they subject their financial statements to an independent external audit, based on relevant international auditing standards.
Neither the Constitution (1) nor the Military Penal Code (2) bans defence institutions from having beneficial ownership of commercial businesses. However, Section 6, Art. 129 of the Public Penal Code provides strict regulations around which public officials can be involved in private business. Sanctions range from 100 000 FCFA to 1 million FCFA and, at least, two years of imprisonment (2). The assessor did not find evidence of any military involvement in private enterprises.
1. “Niger: Constitution de la VIIe République,” (Niger: Constitution of the 7th Republic) Journal Officiel de la République du Niger, 29 Novembre 2010, p. 246 à 261,”
2. “Loi n° 2003-25 du 13 juin 2003 modifiant la loi n° 61-27 du 15 juillet 1961, portant
institution du Code penal,” (Law no.2003-25 of 13th June 2013 amending Act 61-27 of 15th July 1961, setting out the Penal Code), Journal Officiel de la République du Niger, n° 4, April 7, 2004.
Niger score: NA/100
Audit details are not generally made available to the public.
Though available to the public, audit details may be incomplete or abbreviated.
Full audit details are available to the public.
No evidence was found of any military involvement in private enterprise, the interviewees agreed that this was unlikely. Therefore, this indicator has been marked Not Applicable.
Compare scores by country
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|Country||32a. Independent scrutiny||32b. Transparency|
|Algeria||0 / 100||0 / 100|
|Angola||50 / 100||0 / 100|
|Burkina Faso||0 / 100||0 / 100|
|Cameroon||100 / 100||NA|
|Cote d'Ivoire||100 / 100||NA|
|Egypt||0 / 100||0 / 100|
|Ghana||50 / 100||50 / 100|
|Jordan||0 / 100||0 / 100|
|Kuwait||100 / 100||NA|
|Lebanon||50 / 100||0 / 100|
|Mali||0 / 100||0 / 100|
|Morocco||100 / 100||NA|
|Niger||100 / 100||NA|
|Nigeria||50 / 100||0 / 100|
|Oman||0 / 100||0 / 100|
|Palestine||100 / 100||NA|
|Qatar||0 / 100||0 / 100|
|Saudi Arabia||0 / 100||0 / 100|
|Tunisia||100 / 100||NA|
|United Arab Emirates||100 / 100||NA|