Presentation of the territorial chamber of Tlemcen

Siège social : cité administrative, Mansourah, Tlemcen
Tél: / Fax :
E-mail :

As the national chambers, the chamber with territorial competence of Tlemcen was established by the ordinance 95 -20 of July 17, 1995 relating to the court of accounts modified and supplemented by the ordinance 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 January 15 th 2005, its headquarter is located at the level of the chief place of the province sis place of 1 may.

According to the article 31 of the ordinance 95 20 of July 17, 1995 modified and supplemented, the TCT is charged for the posterior control of the finances of the territorials authorities, and all institutions and public organs coming within its territorial competence.

At the organizational level, the chamber is subdivided into sections according to the decision of January 16 th 1996, of the president of the court of accounts specifying the areas of interventions of the territorial chamber and determining their subdivision in section. In addition to the prerogatives of the of chamber’s president and the section’s president who plan, animate, follow, coordinate, supervise and control the activities of the magistrates, these latter numbering of nine (9): seven 7 counselor and two 2 auditors are responsible for main mission, executing the control activities programs of the territorial chamber. One 1 financial auditor is assigned to assist the magistrates in the execution of their works.

With a registry ensured by a divisional clerk responsible for the registry of the chamber, and a secretariat insured by principle executive secretory. The chamber also include a support structure for administrative and financial management composed of 4 administrative agents, and 7 training contractor agents under the direct hierarchy of sub director of the structure bringing the total number of the staff of territorial chamber twenty five (25) people: (11 magistrates, 1 financial auditor, 6 administrative including the sub director, and 7 contractors).

The chamber’s competence extend over 5 provinces including 187 municipalities distributed as follow:

– Province of Tlemcen: 53 municipalities

– Province of Sidi Bel Abbes: 52 municipalities

– Province of Ain Temouchent: 28 municipalities

– Province of Tiaret: 42 municipalities

– Province of Naama: 12 municipalities

The chamber covers a total of 379 accounts including 192 administrative accounts (5 administrative accounts of the province) and 187 management accounts.

In addition to the local authorities, the competence of the chamber which also covers the local public institutions, and concerned bodies benefit from a total and/or and partial financial assistance.

As a part of its attributions, and as the 8 national chambers of the court of accounts, the chamber exercises two main missions that are:

– It ensure the jurisdictional control of the management’s accounts of local authorities. This control aims to ensuring the accuracy and regularity of the accounts produced by public accountants of local authorities or any public institution under it, and this on occasion of the operations of clearance of these accounts according to the rules of public accounting.

This type of control may laid to the personal and pecuniary responsibility of public accountants under the conditions set out in the article 75, and following of ordinance 95 -20 of 17 july 1995, modified and supplemented.  

– It proceeds the quality of management through the proper use of resources, funds and materials means by the local authorities, and public bodies that depend on them. In this context, it recommends at the end of its controls, any necessary Improvement measures to guarantee the performance in the management of local finances.

During the course of the investigations, if the chamber raises facts susceptible of the penal qualifications or the facts constituting a serious violation of the legislatives and regulatory dispositions caused a prejudice to the public treasury or a public organization, according to the cases, a detailed report is drawn up for the purpose of transmitting to the general procurator territorially competent regarding the facts relating to the criminal case or referred to budgetary and financial disciplinary chamber BFDC, with regard to facts falling within the scope of application of the dispositions in the articles 88 and 91 of the ordinance above-mentioned.

In the field of its competence, and through the exercise of its attributions, the chamber also contributes to strengthening the prevention of the fight against various forms of fraud, and illegal or unlawful practices constituting breaches of ethics, and the duty of probity or effecting patrimony or public funds, according to the rules of articles 2 and 26 from the previous ordinance, modified and supplemented by the ordinance n°10- 02 of 26 august 2010.

In addition, to promote transparency in the management of local finances and to improve the effectiveness and performance of the local public service, the results of the control carried out by the chamber and notified to the concerned responsible must be communicated by these latter to the deliberative bodies of the local authorities (MPA SPA), which shall inform the court of accounts of this communication.