The second 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 chamber is responsible for financial sector which is of particular importance in the activity of the audit of public funds considering the scope of its field of ​​intervention and the controllable matter density associated with it ,

The portfolio of the chamber includes all of the central government of the Ministry of Finance including external services as well as all accounting networks for the financial services of the State.

In total the accounts of litigants portfolio encompasses all managers who have the status of authorizing officers or accountant (public accountant or Public Accountant certified by the minister in charge of finance) and They should submit  the administrative accounts (authorizing officers) or management (public accountant) to the Court of Auditors.

Some authorizing officers delegate their total or partial management power to other officials under their responsibilities; they are personally responsible and financially liable towards the Court of Auditors. And their numbers remain variable and related to the decision of the chief authorizing officer, for example the Tax Inspectorate, tax neighborhood centers and tax offices.

As for the litigants, the first chamber comprises 2068 litigants, divided among 1073 public accountants, 995 authorizing officers and managers;

Number of litigants (public accountants)  is 1073 as follows

– Central Treasury Accountant (01);

– Central Treasurer (01);

– Chief Treasurer (01);

– Treasuries of wilaya (48);

– Tax collectors (463);

– Customs collectors (88);

– Domain collectors (221);

– Property Conservatives (186);

– Accounting officers of the land registry (60);

– Accounting Officers of the unit for processing financial information (01);

-Accountant officers of national schools (03).

Number of litigants (authorizing officers and managers) is 995 as follows

Central administration of the ministry of finance (08):

  • Directorate General for the Budget;
  • General Directorate of Customs;
  • Directorate-General of Taxes;
  • General Directorate of national domain;
  • General Directorate of accounting ;
  • Directorate of Resources and Budget Operations
  • Directorate General of foresight;
  • General inspectorate of finance.

Decentralized and External Services, Ministry of Finance (972)

– Regional Directorate of the Treasury (13);

– Regional Directorate of the Budget (07);

– Regional Directorate of Customs (18);

– Regional Tax Directorate (09);

– Wilaya Directorate of taxes (54);

– Department of wilaya of domains and property registry (48);

– Directorate of Programming and Budget Monitoring / ex DPAT (48);

– Regional branches of land registry (08);

– Directorate of land registry (40);

-Directorate of large companies (01);

-Operational centers (CDI and CPI) to the number of (16);

– Inspectorate of taxes (base) (626) ;

-Registration inspectorates (43);

– warranty inspectorates (38);

– Regional Research and Verification Services (Algiers, Oran and Constantine) (03).

Public administrative institutions to the number of (04)

National School of customs of Oran (01);

– National School of customs of Kolea (01);

– National agency of land registry (01);

– National school of treasury (01).

Industrial and commercial public establishments to the number of (05)

  • National equipment fund for the development (01);
  • Public Procurement Guarantee Fund (01);
  • Higher Institute of Management and Planning (01);
  • Computerized Public Finance Agency (01);
  • Specialized Institute of Accounting Profession (01);

Specialized institutions to the number of six (06)

– National Office of Statistics (01);

-Financial information processing unit (01);

– Motor Guarantee Fund (01);

-Alcohol services (01);

– Engineering and Financial Expertise Center (01);

– National Investment Fund (01).

Human resources

Since the 1st September 2014, the chamber is headed by Mr. Bourouba Abdelkrim and the section by Belaid Oustani. The chamber consists of ten (10) judges and four (4) auditors.

– Mr. BELLOUL DJOUDI Kamel, 2nd rank, senior auditor;

– Mr. DJERRAF Abdelkader, 2nd rank, senior auditor;

– Mr. BENAISSA El-Kheir, 2nd rank, senior auditor;

– Mr. AFFIF Azzedine, 2nd rank, senior auditor ;

– Mr. RAMLA Abdallah, 2nd rank, 1st class Auditor;

– Mr. KELLOUCHE Abdelkader, 2nd rank, 1st class Auditor;

– Mr. MAHMOUDI M’hamed, 2nd rank, 1st class Auditor;

– Mr. GHLLIS Abderezzak, 2nd rank, 1st class Auditor;

– Ms. TALBI Dalila, 2nd rank, 1st class Auditor;

– Mr. AMMARI Amine, 2nd rank, 1st class Auditor;

– Mr. AMIRIOU Ameur, Senior Financial Auditor;

– Mrs. BENAMMAR Amina, Financial Auditor;

– Mr. DJELLAOUI Abderrahmane, Financial Auditor;

– Mr. EL BEY Abdelaziz, Financial Auditor.

General working conditions

It has been made available to the chamber; in addition of material means, three (03) secretaries and one divisional clerk responsible for the maintenance of the secretariat and the registry of the Chamber.


All the chamber staff (judges,  auditor and clerk) are connected to the Internet and Intranet so that they can easily access any information (internal or external) concerning the area of ​​the Court.

As the Chamber makes available to the judges and auditors for the success of assigned objectives traced in the audit program, all the didactic means such as the methodological guides of audit, technical manuals, the collections of texts and technical works which enable a better preparation and execution of the audit missions and an adequate reporting, as it is constituted a documentary collections on the legislation and the regulation governing the areas of audit of the Chamber (public finance) and the knowledge of the entities to audit, their activities and management systems.

Finally, ongoing technical and administrative support is provided to the chamber by technical departments (Department of Studies and Information Processing `and Department of technical analysis and control) and by the directorate of management and Means.