Presentation of the territorial chamber of Annaba


Cité 08 mai1945 Oued Edheb – Annaba.
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Like the national chambers, the chamber with territorial competence of Annaba was established by the ordinance 95- 20 of July 17, 1995 relating to the court of accounts, modified and supplemented by the ordinance n°10- 02 of august 16, 2010 articles 29, 31 and provided in the article 9 of the presidential decree n 95- 377 fixing the internal rules of the court of accounts which precise the competence, and the territorial implementation of each chamber. Set up on October 14 ,1996, its headquarter is located at the level of the chief place of the province  in the building of the chamber of commerce and industry sis place Mohamed Belouizdad.

1- Prerogatives and procedures

The chamber that had no other ambition than to be useful to the local authorities, which it controls the management and judges the accounts exercises over these last ones, an external control that is impartial and independent at the same time by assuming an essential preventive function. Through its reports, its judgments, and its recommendations, it contributes to the improvement of the local public management.

It is competent to audit and judge the accounts, and to control the management of the local authorities, and their public institutions of its jurisdiction. The purpose of jurisdictional control is to verify that the accounts, the public accountants are required to produce annually for the chamber, are regular and have been well acquainted with the control, which they are required to make in term of expenditure and revenue under penalty being constituted in debt.

In the absence of irregularities, public accountants are discharged for their considered management. Outside the clearance and judgment of accounts of public accountants, the jurisdictional activities of the chamber concern in particular the conviction of the authorizing officer and public accountants to the fine of 500000 da to 5000000 da for the retardation of the production of their accounts.

The mission of controlling of accounts, and the management of local authorities and the public bodies of the chamber that is generally dissociated from the clearance of accounts of public accounts, which is usually engaged on the initiative of the chamber as part of its annual program.

This type of control concerns not only the regularity of the accounts and the management acts, but also the assessment of the quality of this management on the economy of the means implemented, and the evaluation of the results achieved in relation to the fixed objectives by the deliberating body or manager.

This control can lead to the evaluation of an aspect of the managements’ local to an action of a given policy or program.

In matters of procedures, the operations of the deliberations are collegial and obey entirely to the principle of the contradictory of the procedures. The observations made are initially provisional, and given answers which are definitive.

In its new amendment, the article 73 from de ordinance n°95-20 obliges the heads of the audited bodies to communicate to deliberative bodies of these latter, the final results of the control carried out within a period not exceeding 2 month.

The chamber in the exercise of its prerogatives of control pay attention to the follow up of the recommendations, it addresses to local authorities, and the degree of effective implementation of corrective measures. Regarding to the surrender accounts, the significant reduction in the number of fines required is indicative of the court of accounts efforts to restore order, and put an end to the offence of delay in the production of accounts such as the number of delay requests decreased from 157 on 1996 date of creation of the chamber to just 4 cases in 2013.

The investigations of control of the chamber contributes to actions undertaken by the state in the field of prevention and fight against corruption. The offences identified and susceptible of criminal qualification are referred through the general censor to the competent judicial courts.

2- Control’s objectives

The exercise of the prerogatives devolving to the chamber in term of control aims to:

– Promote the regular and efficient use of resources and public funds.

– Promote accountability and transparency in the public management.

3- Human’s resources

On 31/12/2015, the chamber had a workforce of 33 staff in all categories and functions as follow:

– A chamber’s president

– A section’s president

A/ Staff of control:

– 10 magistrates.

– 2 financial auditors.

B/ Administrative staff:

– Sub director responsible of administrative services.

– Agent responsible for documentation.