Vision, Mission and Institutional Values
By aligning its activities with international standards and best practices, the Court of Auditors is determined to strengthen its professionalism and aspires to win the satisfaction and recognition of its partners and become the authority of reference in improving the management and governance of public finances.
The mission of our institution is to promote the regular and efficient employment of resources, material and public funds, to promote accountability and transparency in the management of public finances and to contribute to the strengthening of the participation and control of the various forms of fraud and illegal practices.
- Institutional Values
As the supreme institution of a posteriori audit of public finances, the Court of Auditors has sovereignty over its annual audit programs, has the power of investigation, sanction and the right of communication and does not interfere in the management of the bodies subject to its audit.
The Court of Auditors, through its quality system, ensures that the results of its audit missions are based exclusively on evidence.
The Court of Auditors works to implant the spirit of impartiality to preserve its work from prejudice, political tendencies or personal interests.
In addition to the mastery of accounting rules and financial management in the public sector and the constantly updated knowledge of the legislation and regulations governing the organizations under its audit, the Court of Auditors is constantly ensuring the application of methodologies and professional standards and the acquisition of new knowledge and techniques to widen its area of intervention to areas recently reached by audit.
In carrying out its work, in accordance with professional standards and ethics, and by developing positive communication with entities subject to audit, the Court of Auditors wants to give a real perception of its role.
Organization of the Court of Auditors
The Court of Auditors has managerial autonomy and is subject to the rules of public accounting.It is headed by a President, assisted by a Vice-President.The role of the public ministry in the Court of Auditors is ensured by a General Censor assisted by Censors.The Court of Auditors is organized into chambers with national jurisdiction (eight in number) and chambers with territorial jurisdiction (nine in number) and a budget and finance disciplinary chamber.The national and Territorial Chambers are subdivided into sections. The Court of Auditors has a registry entrusted to a principal clerk assisted by clerks.The Court of Auditors also includes departments and administrative services whose animation, follow-up and coordination of activities are carried out by the President of the Court, or by the Secretary General.The technical departments (Department of Analysis and control and the Department of Education and Information Processing) are responsible for providing the necessary support for the accomplishment of the missions of the Court of Auditors and the improvement of its performance.The Directorate of Administration and Resources is responsible for managing the finances, personnel and material resources of the Court of Auditors.The judicial body of the Court of Auditors consists of one senior judge and two grades subdivided into groups. The judges of the Court of Auditors are assisted in their work by financial auditors.
Scope of the Court of Auditors
The Ordinance n°95-20 amended and supplemented by Ordinance n°10-02 of 26 August 2010 related to the Court of Auditors, gives it a universal jurisdiction over public finance audit.
In this respect, the Court of Auditors audits all public bodies of any kind, including joint ventures in which the state, local authorities, public institutions and bodies hold part of the social capital. It is also entitled to audit the employment of funds collected by bodies, regardless of their legal status, during a national solidarity campaign.
Notwithstanding the possible referrals from the public authorities that may refer to it particular records of national importance, Articles 7, 8, 8a, 9 to 12 of the Ordinance specify the area of jurisdiction of the Court of Auditors, namely:
• State services, local authorities, public institutions, facilities and bodies of any kind subject to the rules of public accounting.
• The public industrial and commercial undertakings, public companies and bodies that exercise an individual, commercial or financial activity, and
– The companies, undertakings and bodies, regardless of their legal status in which the State, local authorities, institutions, companies and other public bodies hold, jointly or separately, a majority stake a preponderant power of decision;
• Public participation in undertakings, companies or bodies, whatever their legal status, in which the State, territorial authorities, institutions or other public bodies hold part of social capital;
• The bodies that manage mandatory insurance schemes and social protection;
• The findings of the employment of financial assistance from the State, local authorities, public institutions or any other body, including grant as subsidies, guarantees or parafiscal taxes, regardless of the beneficiary;
• The employment of funds raised during a national solidarity campaign by bodies regardless of their legal status, which call for the generosity of the public, including humanitarian, social, scientific, educational or cultural causes.
Mission and jurisdiction
The Court of Auditors is invested very wide powers in control, these missions consist especially in verifying the conditions and the appreciation of the management of resources, material resources and public funds by organizations within its jurisdiction and the conformity of their financial and accounting operations with respect to laws and regulations. The objective is to promote the regular and efficient employment of these resources and promote accountability and transparency in the management of public finances.The institution also contributes, as part of its powers, to the strengthening the prevention and fighting against various forms of fraud and illegal practices.It exercises its judicial powers by way of judgment in the case of the clearance of accounts of public accountants, of accountability budget and finance disciplinary for the mistakes and irregularities committed by managers. It exercises its administrative powers through the quality control in terms of efficiency and economy.It may be called upon by the President of the Republic, the Prime Minister, the president of the National Popular Assembly and the President of the Nation Council to study issues of national importance.Finally, it is also consulted on legislation drafts on budgetary discipline and on the preliminary draft texts on public finances.
Formations of the Court of Auditors
- As part of its judicial activities, the formations of the Court of Auditors meet:
- In chambers and sections for deciding on the results of audit activities (Article 50)
- In special formation (ad hoc) designated by the President of the court responsible for a decision to be taken on the application for annulment of the decision of the classification of the General Censor (Article 94);
- In budget and finance disciplinary chambers to rule on matters falling within its jurisdiction and emanating from both chambers of the Court of Auditors and public authorities and control bodies (Article 52) 52);
- In joint session to rule on appeals against the judgments of the audit chambers to advice on matters concerning the jurisprudence and rules of procedure (Article 48)
- In Program Committee and reports to draw up and adopt the draft annual program of the Court of Auditors and its balance sheet, the annual report intended to the president and the legislative institution and the evaluation report on legislation draft budget regulation (Article 54)
- In inter-chambers formation designated by the president of the court, when the object of the audit mission concerns audit fields within the jurisdiction of several chambers (art 54 of the rules of procedure of the Court of Auditors).
Powers of the Court of Auditors
- At the judicial level, the Court of Auditors is responsible for ensuring compliance with the legal and regulatory provisions in force as regards accountability, clearance of accounts of public accountants and budget and finance disciplinary. Reserves to its findings jurisdictional consequences in the cases provided for by Ordinance n°95-20, amended and supplemented.It also contributes, within the scope of its jurisdiction and its judicial powers, to the enhancing of the prevention and fighting against various forms of fraud and illegal or illicit practices, constituting breaches of ethics and the duty of probity or undermining the assets and public funds.
At administrative level, the Court of Auditors is responsible for auditing the proper employment of resources, funds, values and material resources by bodies within its jurisdiction and ensures the compliance of their financial and accounting operations with the laws and regulations.
It appreciates the quality of their management in terms of effectiveness, efficiency and economy.
During its investigations, it ensures the existence, relevance, effectiveness, the efficiency of audit procedures and mechanisms and internal audit.
It recommends, as a result of its investigations and inquiries, all improvement measures that it considers necessary to make.
Finally, the court contributes within the framework of its responsibilities and administrative powers to enhance prevention against various forms of fraud and illegal or illicit practices constituting breaches of ethics and duty of probity or undermining the assets and public funds.
The Court of Auditors draws up the annual report, informs the President of the Republic on any matter of national importance. It is consulted on drafts law on budgetary discipline and on any draft text related to public finances.
In order to achieve objectives of national interest and engaged directly or indirectly by state institutions or public bodies under its audit, the Court of Auditors participates in the audit, the economic and financial plan and the policies initiated by public authorities.
In its area of jurisdiction, the Court of Auditors contributes to the enhancing the prevention and fighting against various forms of fraud and illegal or illicit practices constituting breaches of ethics and duty of probity or affecting the assets or public money.
Action taken in response to the investigations of the Court of Auditors
- The exercise by the Court of Auditors of its administrative and judicial powers gives rise to two types of action taken, namely:
1- Administrative actions :
- The note of appreciation
- At the end of the management quality audit, the Court of Auditors shall draw up its final assessments and makes recommendations and proposals for improving the effectiveness and efficiency of the relevant services and bodies and communicate with their relevant officials, ministers and administrative authorities.
- The letter from the President of the Chamber
It brings to the attention of the persons in charge of the audited services and bodies, the findings of the court relating to circumstances, facts or irregularities undermining the public treasury to the assets of the public bodies and undertakings subject to its audit, in order to take the appropriate measures for the sound management that implies sound management of public finances.
- Emergency proceeding
- When the Court of Auditors considers that the facts, circumstances or irregularities referred to in Articles 24 and 25 of the rules of procedure, must be brought to the attention of the hierarchical authorities or the supervisory authority, the President of the Court of Auditors refer them by way of interlocutory procedure.
- Policy note
The President of the Court of Auditors, by note of policy informs the supervisory authorities of the audited services or bodies on the deficiencies identified in the implementation of the application of texts governing the management of public funds applicable to them.
- The annual report
The Court of Auditors draws up an annual report summarizing all its findings and observations it deems appropriate to send them to the president of the republic.
Moreover, “the Court of Auditors informs the President on any matter of particular importance within its jurisdiction, whenever it considers appropriate.»
The annual report contains the main findings, observations and assessments resulting from the Court of Auditors’ investigative work, together with the recommendations it considers appropriate to make and the replies thereto from the relevant officials, legal representatives and supervisory authorities.
It is published completely or partially in the Official journal of the people’s democratic republic of Algeria on decision of the President of the Republic.
A copy of the report is sent by the Court of Auditors to the legislative institution.
- The appraisal report on the draft law on Budgetary Regulations (APLRB)
The Court of Auditors draws up a draft appraisal report on the draft law on Budgetary Regulations (APLRB).The appraisal reports which it draws up for this purpose for the financial year in question are sent by the government to the legislative institution with the relevant law draft.
2- Jurisdictional consequences :
- In terms of accountability of public accountants and authorizing officers
The Court of Auditors :
– imposes fines against the relevant accountants and authorizing officers in case of delay of deposit of accounts, and fines against public accountants in case of failure to send supporting documents;– Standby duty the relevant accountants and authorizing officers if, after the deadline, if they have not yet submitted their accounts to the Court of Auditors at the end of the deadline
- In terms of the clearance of accounts
The Court of Auditors rules by final judgment if no irregularities are retained by the accountant. It decides by provisional judgment containing injunctions and / or reserves in the opposite case, followed by a final judgment discharge or balance due.
- In terms of quality control management
The findings by the chambers of the Court of Auditors, during the quality control of the management of the bodies within their jurisdictions, of facts that may prove to be criminal in nature, give rise to the drawing up of a detailed report outlining the facts in question. The court sends, through the General Censorship, the entire file and informs the attorney general territorially competent. At the end of the legal proceedings, it informs the minister of justice. It also notifies of this transmission, the persons concerned and the authority to which they belong.Moreover, during its audit, the court notices facts likely to justify a disciplinary action against an official or an officer of a public body subject to its audit, by reference to status of the latter, it reports these facts to the authority having disciplinary power against the relevant officer or the officer.
- In terms of audit of budgetary discipline
The Audit office imposes fines against officials or officers of the institutions, facilities and agencies who have committed a fault or irregularities undermining the public treasury or to a public body.
- In terms of appeal against the judgments of the Court of Auditors
The joint session of the Court of Auditors rules on appeals submitted by the General Censor, the supervisors or the relevant persons under investigation contesting the judgments rendered by the chambers of the court.
Rights of persons under investigation of the Court of Auditors
In addition to the remedies available to persons under investigation in judicial matters against judgments of the court, persons who may be subject to audit by the Court of Auditors also have a number of rights, including :
• The right of reply to the audit reports of the Court of Auditors under the contradictory procedure (Article 55 of Presidential Decree n°95-377 of 20 November 1995 laying down the rules of procedure of the Court of Auditors);
• The right to reply to the elements contained in the detailed report in the context of the adversarial procedure falling within the instruction section of the chamber of budget and finance disciplinary (Article 95 of the aforementioned Ordinance n°95-20, as amended and supplemented).
• The right to request additional time to reply to audit reports and provisional judgments(last paragraph of Article 78 of the Ordinance n°95-20 of 17 July 1995 related to the Court of Auditors amended and supplemented by Presidential Decree n°98-377 of 20 November 1995 laying down the rules of procedure of the Court of Auditors).
• The right to be informed of the opening of a formal investigation in the context of the chamber of financial and budgetary discipline (Article 96 of the aforementioned Ordinance n°95-20, amended and supplemented);
• The right to be acquainted by the registry of the court with the complete record of the case submitted the Chamber of budget and finance disciplinary, including the conclusions of the General Censor (Article 99 of the aforementioned Ordinance n°95-20 amended and supplemented).
Remedies against judgments of the Court of Auditors
The judgments of the Court of Auditors may be subject to review, appeal or cassation.
The review is introduced by the relevant persons under investigation, hierarchical authority or supervisory authority which they belong at the moment of the operations object the judgment, the General Censor, or automatically, by the chamber or section that deliver them for reasons of: error, omission, duplication, and when new elements justify them (Article 102 of the Ordinance n°95-20 amended and supplemented).
The request for review must be sent to the President of the Court of Auditors in a period not exceeding one (1) year from the date of notification of the judgment object of the appeal and beyond one year in the case where the judgment has been delivered on the basis of false supporting documents and recognized as such.
An appeal against the judgments of the Court of Auditors may be filed only by the relevant persons under investigation, hierarchical authority or supervisory authority or General Censor and, within a period not exceeding one (1) month from the date of notification of the judgment (Article 107 of the Ordinance n°95-20 amended and supplemented).
The appeal has suspensive effect on the execution of the contested judgment, contrary to the review that it does not preclude the execution of the contested judgment (Article 106 of the Ordinance, paragraph 1 and 107, last paragraph of the Ordinance).
The cassation appeals against the judgments of the Court of Auditors in joint session, are introduced at the request of the relevant persons, of a lawyer approved with the Council of State, the Minister for Finance, the hierarchical authorities or supervisory authority or General Censor (Article 110 of the Ordinance).If the cassation appeal is decided by the Council of State, in this case, the formation in joint session complies with the points of law that were resolved.