The third chamber is the reorganization of the Court of auditors introduced by Presidential Decree n° 95-377 of 27 Joumada Ethani 1416 corresponding to November 20th, 1995 laying down the rules of procedure of the Court of Auditors.
The decree of the President of the Court of Auditors of 25 Chaabane 1416 corresponding to January 16th, 1996, specifies in its article 3, the area of intervention of the Chamber and the sections related thereto, including a single operational section, covers the entire area of intervention of the Chamber.
The field of intervention of the Chamber
The area of intervention of the 3rd Chamber concerns the health sector and social and cultural affairs.
The area of intervention of the 3rd Chamber is as follows:
– Ministry of Health, Population and Hospital Reform;
– Ministry of Labour and Social Security;
– Ministry of Youth and Sports;
– Ministry of culture;
– Ministry of communication;
– Ministry of modjahidines.
All public institutions and bodies of all kinds which depend on it or receive subsidies registered in its indicative.
The nature of the audit of the 3rd chamber as in all chambers, is under the Ordinance 95-20 of July 17th, 1995 amended and supplemented by Ordinance 02-10 of August 26th,2010 on the Court of Auditors .
In addition to assessing the quality of management of public bodies, the clearance of public accounting management accounts, audit of central government through the appreciation of the regular and efficient use of resources, the 3rd chamber ensures among others the judicial activity which is translated into the preparation of provisional arrests, final judgments and all other acts resulting from administrative powers of the chamber.
The human component of the chamber
The overall effective of the 3rd Chamber is sixteen (16) individuals: eleven (11) judges, two (02) auditors, one clerk (01) and two (02) secretaries.
The profile of the component of the chamber is as follows:
– A President of Chamber graduated in economic sciences option financial Sciences (bachelor’s degree);
– A section president, graduated from the National School of Administration, Economics and finances option audit and management control;
– Tree (03) high judges 3rd group, graduates in legal sciences (bachelor’s degree);
– One 1st Counselor, graduated from the National School of Administration in Economics and Finance, option audit and management control;
– One 1st class auditor, graduated from the Institute of Finance;
— Three (03) 2nd class auditors, graduated from the National School of Administration, the National Institute of Finance and the Institute of economic sciences.
The general working conditions of the Chamber
As part of the annual audit program adopted by the Committee of programs and reports, the chamber proceeds with the clearance of accounts of public accountants, at the end of audit operations, these works, as the case may be, result in provisional arrests or final judgments.
The organic quality control and regularity of the management extends to institutions and bodies under the supervision of ministerial sectors within the Chamber’s jurisdiction. As such, in addition to regular audit and compliance, the chamber through its investigations evaluates management.
Thematic evaluations are also retained.
Audit operations can cover all aspects of management, or be limited to particular aspects, focusing on the axes and control topics selected by the Committee for programs and reports.
For the setting up of the appraisal report of the Court of Auditors on the on the draft legislation on the Budget Regulation Act , the Chamber draws up the sector notes the various on various ministerial sectors under its jurisdiction, as it is also involved in feeding the annual report of the Court of Auditors, through the insertion notes selected.