{"id":1655,"date":"2018-06-11T15:00:19","date_gmt":"2018-06-11T13:00:19","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=1655"},"modified":"2018-06-11T15:00:19","modified_gmt":"2018-06-11T13:00:19","slug":"general-presentation-of-the-court-of-auditors-2","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/en\/general-presentation-of-the-court-of-auditors-2\/","title":{"rendered":"General presentation of the Court of Auditors"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row equal_height=&#8221;yes&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_wp_custommenu nav_menu=&#8221;9&#8243; el_class=&#8221;sticky-menu-left &#8220;][\/vc_column_inner][vc_column_inner el_class=&#8221;right-presentation-cdc&#8221; width=&#8221;3\/4&#8243;][vc_column_text el_class=&#8221;presentation-generale vision-mission-valeurs&#8221;]<\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif\"><strong>\u00a0 \u00a0 \u00a0Vision, Mission and Institutional Values<\/strong><\/span><\/h4>\n<ul style=\"list-style-type: disc\">\n<li style=\"text-align: left\">\n<h4><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Vision<\/strong><\/span><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Mission<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>\u00a0<\/strong><strong>Institutional Values<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Independence <\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Objectivity<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Court of Auditors, through its quality system, ensures that the results of its audit missions are based exclusively on evidence<strong>.<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>I<\/strong><strong>mpartiality<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Court of Auditors works to implant the spirit of impartiality to preserve its work from prejudice, political tendencies or personal interests.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Jurisdiction<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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\u00a0widen its area of intervention to areas recently reached by audit.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Professionalism<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale organisation-cdc&#8221;]<\/p>\n<ol start=\"2\">\n<li>\n<h3>Organisation de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 60px\"><span style=\"color: #808080\"> La Cour des comptes dispose de l\u2019autonomie de gestion, elle est soumise aux r\u00e8gles de la comptabilit\u00e9 publique.<\/span><br \/>\n<span style=\"color: #808080\"> Elle est dirig\u00e9e par un Pr\u00e9sident assist\u00e9 d\u2019un Vice-Pr\u00e9sident.<\/span><br \/>\n<span style=\"color: #808080\"> Le r\u00f4le de minist\u00e8re public au sein de la Cour des comptes est assur\u00e9 par un Censeur g\u00e9n\u00e9ral assist\u00e9 de censeurs.<\/span><br \/>\n<span style=\"color: #808080\"> La Cour des comptes est organis\u00e9e en chambres \u00e0 comp\u00e9tence nationale (au nombre de huit) et en chambres \u00e0 comp\u00e9tence territoriale (au nombre neuf) et une chambre de discipline budg\u00e9taire et financi\u00e8re.<\/span><br \/>\n<span style=\"color: #808080\"> Les chambres nationales et territoriales sont subdivis\u00e9es en sections.<\/span><br \/>\n<span style=\"color: #808080\"> La Cour des comptes dispose d\u2019un greffe confi\u00e9 \u00e0 un greffier principal assist\u00e9 de greffiers.<\/span><br \/>\n<span style=\"color: #808080\"> La Cour des comptes comprend \u00e9galement des d\u00e9partements techniques et des services administratifs dont l\u2019animation, le suivi, la coordination des activit\u00e9s sont assur\u00e9s, sous l\u2019autorit\u00e9 du Pr\u00e9sident de la Cour, par le Secr\u00e9taire g\u00e9n\u00e9ral.<\/span><br \/>\n<span style=\"color: #808080\"> Les d\u00e9partements techniques (d\u00e9partement des techniques d\u2019analyse et de contr\u00f4le et d\u00e9partement des \u00e9tudes et du traitement de l\u2019information) sont charg\u00e9s d\u2019assurer le soutien n\u00e9cessaire \u00e0 l\u2019accomplissement des missions de la Cour des comptes et \u00e0 l\u2019am\u00e9lioration de ses performances.<\/span><br \/>\n<span style=\"color: #808080\"> La direction de l\u2019administration et des moyens est charg\u00e9e de la gestion des finances, des personnels et des moyens mat\u00e9riels de la Cour des comptes.<\/span><br \/>\n<span style=\"color: #808080\"> Le corps des magistrats de la Cour des comptes comporte une hors-hi\u00e9rarchie et deux grades subdivis\u00e9s en groupes. Les magistrats de la Cour des comptes sont assist\u00e9s dans leurs travaux par des v\u00e9rificateurs financiers.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-403 size-full\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2018\/04\/organigrame.jpg\" alt=\"\" width=\"916\" height=\"583\" srcset=\"https:\/\/ccomptes.dz\/wp-content\/uploads\/2018\/04\/organigrame.jpg 916w, https:\/\/ccomptes.dz\/wp-content\/uploads\/2018\/04\/organigrame-300x191.jpg 300w, https:\/\/ccomptes.dz\/wp-content\/uploads\/2018\/04\/organigrame-768x489.jpg 768w\" sizes=\"auto, (max-width: 916px) 100vw, 916px\" \/>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale champ-competence&#8221;]<\/p>\n<ol start=\"3\">\n<li>\n<h3>Champ de comp\u00e9tence de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 60px\"><span style=\"color: #808080\">L&#8217;ordonnance n\u00b0 95-20 modifi\u00e9e et compl\u00e9t\u00e9e par l\u2019ordonnance n\u00b0 10-02 du 26 ao\u00fbt 2010 relative \u00e0 la Cour des comptes, conf\u00e8re \u00e0 celle-ci une comp\u00e9tence universelle sur le contr\u00f4le des finances publiques.<\/span><\/p>\n<p style=\"padding-left: 60px\"><span style=\"color: #808080\">\u00c0 ce titre, la Cour contr\u00f4le tous les organismes publics de toute nature, y compris les entreprises mixtes dont l\u2019\u00c9tat, les collectivit\u00e9s locales, les \u00e9tablissements et organismes publics d\u00e9tiennent une partie du capital social. Elle est habilit\u00e9e \u00e9galement \u00e0 contr\u00f4ler l\u2019utilisation des ressources collect\u00e9es par des organismes, quel que soit leur statut juridique, \u00e0 l\u2019occasion de campagne de solidarit\u00e9 d\u2019envergure nationale.<\/span><\/p>\n<p style=\"padding-left: 90px\"><span style=\"color: #808080\">Nonobstant les saisines \u00e9ventuelles \u00e9manant des autorit\u00e9s publiques qui peuvent lui confier des dossiers particuliers d\u2019importance nationale, les articles 7, 8, 8 bis, 9 \u00e0 12 de l&#8217;ordonnance pr\u00e9cit\u00e9e pr\u00e9cisent le champ de comp\u00e9tence de la Cour des comptes \u00e0 savoir :<\/span><\/p>\n<p style=\"padding-left: 90px\"><span style=\"color: #808080\">\u2022 les services de l\u2019\u00c9tat, les collectivit\u00e9s territoriales, les institutions, les \u00e9tablissements et organismes publics de toute nature assujettis aux r\u00e8gles de la comptabilit\u00e9 publique ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 les \u00e9tablissements publics \u00e0 caract\u00e8re industriel et commercial, les entreprises et organismes publics qui exercent une activit\u00e9 industrielle, commerciale ou financi\u00e8re, et dont les fonds, ressources ou capitaux sont en totalit\u00e9 de nature publique ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 les soci\u00e9t\u00e9s, entreprises et organismes, quel que soit leur statut juridique dans lesquels l\u2019\u00c9tat, les collectivit\u00e9s territoriales, les \u00e9tablissements, entreprises ou autres organismes publics d\u00e9tiennent, conjointement ou s\u00e9par\u00e9ment, une participation majoritaire au capital ou un pouvoir pr\u00e9pond\u00e9rant de d\u00e9cision ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 les participations publiques dans les entreprises, soci\u00e9t\u00e9s ou organismes, quel que soit leur statut juridique, dans lesquels l\u2019\u00c9tat les collectivit\u00e9s territoriales, les \u00e9tablissements, ou autres organismes publics, d\u00e9tiennent une partie du capital social ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 les organismes g\u00e9rant des r\u00e9gimes obligatoires d\u2019assurance et de protections sociales ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 les r\u00e9sultats de l\u2019utilisation des concours financiers que l\u2019\u00c9tat, les collectivit\u00e9s territoriales, les \u00e9tablissements publics ou tout autre organisme, accordent notamment sous forme de subventions, de garanties ou de taxes parafiscales, quel qu\u2019en soit le b\u00e9n\u00e9ficiaire ;<\/span><br \/>\n<span style=\"color: #808080\">\u2022 L\u2019utilisation des ressources collect\u00e9es \u00e0 l\u2019occasion de campagnes de solidarit\u00e9 d\u2019envergure nationale par les organismes quel que soit leur statut juridique, qui font appel \u00e0 la g\u00e9n\u00e9rosit\u00e9 publique pour soutenir, notamment des causes humanitaires, sociales, scientifiques, \u00e9ducatives ou culturelles.<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale mission-competence&#8221;]<\/p>\n<ol start=\"4\">\n<li>\n<h3>Mission et comp\u00e9tence<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">La Cour de comptes est investie de comp\u00e9tences tr\u00e8s larges en mati\u00e8re de contr\u00f4le. Ces missions consistent notamment en\u00a0la v\u00e9rification des conditions d&#8217;utilisation et l\u2019appr\u00e9ciation de la gestion des ressources, moyens mat\u00e9riels et fonds publics par les organismes entrant dans son champ de comp\u00e9tence et de la\u00a0<a href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/#anchor-c-div\"><span style=\"color: #333399\"><strong>conformit\u00e9\u00a0<\/strong><\/span><\/a>de leurs op\u00e9rations financi\u00e8res et comptables par rapport aux lois et r\u00e8glements en vigueur. L\u2019objectif \u00e9tant de favoriser l&#8217;utilisation r\u00e9guli\u00e8re et\u00a0<a href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/\"><strong><span style=\"color: #333399\">efficiente\u00a0<\/span><\/strong><\/a>de ces ressources et \u00e0 promouvoir\u00a0<a href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/#anchor-o\"><span style=\"color: #333399\"><strong>l\u2019obligation de rendre compte<\/strong><\/span><\/a>\u00a0et la transparence dans la gestion des finances publiques.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">L\u2019institution contribue \u00e9galement, dans le cadre de ses attributions, au renforcement de la pr\u00e9vention et de la lutte contre les diverses formes de fraudes et de pratiques ill\u00e9gales ou illicites.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Elle exerce ces<span style=\"color: #333399\">\u00a0<a style=\"color: #333399\" href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/\"><strong>attributions juridictionnelles<\/strong><\/a>\u00a0<\/span>par voie d\u00b4arr\u00eat dans le cas de l\u00b4apurement des comptes des comptables publics, de la reddition des comptes et de la discipline budg\u00e9taire et financi\u00e8re pour les fautes et irr\u00e9gularit\u00e9s commises par les gestionnaires. Elle exerce ses<span style=\"color: #333399\">\u00a0<a style=\"color: #333399\" href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/\"><strong>attributions administratives<\/strong><\/a><\/span>\u00a0\u00e0 travers le contr\u00f4le de la qualit\u00e9 de la gestion au plan de l\u00b4efficacit\u00e9, de l\u00b4efficience et de l\u00b4\u00e9conomie.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Elle peut \u00eatre saisie par le Pr\u00e9sident de la R\u00e9publique, le premier ministre, le Pr\u00e9sident de l\u2019Assembl\u00e9 nationale et le Pr\u00e9sident du<span style=\"color: #333399\">\u00a0<a style=\"color: #333399\" href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/\"><strong>Conseil de la nation<\/strong><\/a>\u00a0<\/span>pour \u00e9tudier des dossiers d&#8217;importance nationale.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Enfin, elle est \u00e9galement consult\u00e9e, sur les avant-projets de\u00a0<a href=\"https:\/\/www.ccomptes.dz\/fr\/glossaire\/\"><span style=\"color: #333399\"><strong>loi portant r\u00e8glement budg\u00e9taire<\/strong><\/span><\/a>\u00a0et sur les avant-projets de textes relatifs aux finances publiques.<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale formation-cdc&#8221;]<\/p>\n<ol start=\"5\">\n<li>\n<h3>Les \u00ab formations \u00bb de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><span style=\"color: #000000\">Dans le cadre de ses activit\u00e9s juridictionnelles, les formations de la Cour des comptes se r\u00e9unissent :<\/span><\/p>\n<p style=\"padding-left: 30px\">\u2022 <strong><span style=\"color: #000000\">En chambres et en sections<\/span><\/strong><span style=\"color: #808080\"> pour statuer sur les r\u00e9sultats des op\u00e9rations de v\u00e9rification (article 50) ;<\/span><br \/>\n\u2022<strong><span style=\"color: #000000\"> En formation sp\u00e9ciale (ad hoc)<\/span><\/strong> <span style=\"color: #808080\">d\u00e9sign\u00e9e par le pr\u00e9sident de la Cour, charg\u00e9e de statuer sur la demande d\u2019annulation de la d\u00e9cision de classement du censeur g\u00e9n\u00e9ral (article 94) ;<\/span><br \/>\n\u2022 <strong><span style=\"color: #000000\">En chambre de discipline budg\u00e9taire et financi\u00e8re<\/span><\/strong> <span style=\"color: #808080\">pour statuer sur les dossiers relevant de sa comp\u00e9tence et \u00e9manant aussi bien, des Chambres de contr\u00f4le de la Cour des comptes que des autorit\u00e9s publiques et organes de contr\u00f4le (article 52) ;<\/span><br \/>\n\u2022 <strong><span style=\"color: #000000\">En chambres r\u00e9unies<\/span> <\/strong><span style=\"color: #808080\">pour statuer sur les appels interjet\u00e9s contre des arr\u00eats rendus par les chambres de contr\u00f4le et pour formuler des avis sur les questions de jurisprudence et des r\u00e8gles de proc\u00e9dure (article 48) ;<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">La Cour des comptes se r\u00e9unit, en outre :<\/span><\/p>\n<p style=\"padding-left: 30px\">\u2022 <strong><span style=\"color: #000000\">En comit\u00e9 des programmes et des rapports<\/span><\/strong> <span style=\"color: #808080\">pour pr\u00e9parer et adopter le projet de programme annuel de la Cour des comptes et son bilan, le rapport annuel destin\u00e9 au pr\u00e9sident de la R\u00e9publique et \u00e0 l\u2019institution l\u00e9gislative ainsi que le rapport d&#8217;appr\u00e9ciation sur l\u2019avant-projet de loi de r\u00e8glement budg\u00e9taire (article 54) ;<\/span><br \/>\n\u2022 <strong><span style=\"color: #000000\">En formation inter-chambres<\/span><\/strong> <span style=\"color: #808080\">d\u00e9sign\u00e9e par le pr\u00e9sident de la Cour, lorsque l\u2019objet de la mission de contr\u00f4le concerne des champs de contr\u00f4le relevant de la comp\u00e9tence de plusieurs chambres (article 54 du r\u00e8glement int\u00e9rieur de la Cour des comptes).<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale attr-compte&#8221;]<\/p>\n<ol start=\"6\">\n<li>\n<h3>Attribution de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><strong><span style=\"color: #333333\">\u2022 Attribution juridictionnelle<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Au plan juridictionnel, la Cour des comptes est charg\u00e9e de s\u2019assurer en mati\u00e8re de reddition des comptes, d\u2019apurement des comptes des comptables publics et de discipline budg\u00e9taire et financi\u00e8re, au respect des dispositions l\u00e9gislatives et r\u00e9glementaires en vigueur. Elle r\u00e9serve, \u00e0 ses constatations, les suites juridictionnelles dans les cas pr\u00e9vus par l\u2019ordonnance n\u00b0 95.20 modifi\u00e9e et compl\u00e9t\u00e9e.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Elle contribue \u00e9galement, dans le cadre de ses comp\u00e9tences et de ses attributions juridictionnelles, au renforcement de la pr\u00e9vention et de la lutte contre les diverses formes de fraudes et de pratiques ill\u00e9gales ou illicites, constituant des manquements \u00e0 l\u2019\u00e9thique et au devoir de probit\u00e9 ou portant atteinte au patrimoine et aux deniers publics.<\/span><\/p>\n<p style=\"padding-left: 30px\"><strong><span style=\"color: #333333\">\u2022 Attributions administratives<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> Au plan administratif, la Cour des comptes est charg\u00e9e du contr\u00f4le du bon emploi des ressources, fonds, valeurs et moyens mat\u00e9riels par les organismes entrant dans son champ de comp\u00e9tence et s\u2019assure de la conformit\u00e9 de leurs op\u00e9rations financi\u00e8res et comptables aux lois et r\u00e8glements en vigueur.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Elle appr\u00e9cie la qualit\u00e9 de leur gestion au plan de l\u2019efficacit\u00e9, de l\u2019efficience et de l\u2019\u00e9conomie.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">\u00c0 l\u2019occasion de ses investigations, elle s\u2019assure de l\u2019existence, de la pertinence, de l\u2019efficacit\u00e9 et de l\u2019effectivit\u00e9 des m\u00e9canismes et proc\u00e9dures de contr\u00f4le et d\u2019audit internes.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Elle recommande, \u00e0 l\u2019issue de ses investigations et enqu\u00eates, toutes mesures d\u2019am\u00e9lioration qu\u2019elle estime devoir formuler.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Enfin, la Cour contribue dans le cadre de ses comp\u00e9tences et attributions administratives aurenforcement de la pr\u00e9vention contre les diverses formes de fraudes et de pratiques ill\u00e9gales ou illicites constituant des manquements \u00e0 l\u2019\u00e9thique et au devoir de probit\u00e9 ou portant atteinte au patrimoine et aux deniers publics.<\/span><\/p>\n<p style=\"padding-left: 30px\"><strong><span style=\"color: #333333\">\u2022 Autres attributions<\/span><\/strong><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">La Cour des comptes \u00e9tablit le rapport annuel, informe le Pr\u00e9sident de la R\u00e9publique sur toute question d\u2019importance nationale. Elle est consult\u00e9e sur les avant-projets de loi portant r\u00e8glement budg\u00e9taire et sur tout projet de texte int\u00e9ressant les finances publiques.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">En vue de la r\u00e9alisation d\u2019objectifs d\u2019int\u00e9r\u00eat national et engag\u00e9s directement ou indirectement par des institutions de l\u2019\u00c9tat ou des organismes publics soumis \u00e0 son contr\u00f4le, la Cour des comptes participe \u00e0 l\u2019\u00e9valuation, au plan \u00e9conomique et financier des programmes et politiques publiques initi\u00e9s par les pouvoirs publics.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Dans son domaine de comp\u00e9tence, la Cour des comptes contribue au renforcement de la pr\u00e9vention et de la lutte contre les diverses formes de fraudes et de pratiques ill\u00e9gales ou illicites, constituant des manquements \u00e0 l\u2019\u00e9thique et au devoir de probit\u00e9 ou portant atteinte au patrimoine ou aux deniers publics.<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale suites-r-investigation&#8221;]<\/p>\n<ol start=\"7\">\n<li>\n<h3>Suites r\u00e9serv\u00e9es aux investigations de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">L\u2019exercice par la Cour des comptes de ses attributions administratives et juridictionnelles donne lieu \u00e0 deux cat\u00e9gories de suites, \u00e0 savoir :<\/span><\/p>\n<p style=\"padding-left: 30px\"><strong><span style=\"color: #333333\">1- Les suites administratives :<\/span><\/strong><br \/>\n<strong><span style=\"color: #333333\"> La note d\u00b4appr\u00e9ciation :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> \u00c0 l\u00b4issue du contr\u00f4le de la qualit\u00e9 de gestion, la Cour des comptes arr\u00eate ses appr\u00e9ciations d\u00e9finitives et formule toutes recommandations et propositions en vue d\u00b4am\u00e9liorer l\u00b4efficacit\u00e9 et le rendement de la gestion des services et organismes concern\u00e9s et les communique \u00e0 leurs responsables, aux ministres et aux autorit\u00e9s administratives concern\u00e9es.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 La lettre du pr\u00e9sident de Chambre :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> Elle porte \u00e0 la connaissance des responsables des services et organismes contr\u00f4l\u00e9s, les constatations de la Cour des comptes relatives aux situations, faits ou irr\u00e9gularit\u00e9s pr\u00e9judiciables au tr\u00e9sor public ou au patrimoine des organismes et entreprises publics soumis \u00e0 son contr\u00f4le, en vue de prendre les mesures qu\u00b4implique une saine gestion des finances publiques.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 Le r\u00e9f\u00e9r\u00e9 :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> Lorsque la Cour des comptes consid\u00e8re que des faits, situations ou irr\u00e9gularit\u00e9s vis\u00e9s par les articles 24 et 25 du r\u00e8glement int\u00e9rieur doivent \u00eatre port\u00e9es \u00e0 la connaissance des autorit\u00e9s hi\u00e9rarchiques ou de tutelle, le pr\u00e9sident de la Cour des comptes saisit ces derni\u00e8res par voie de r\u00e9f\u00e9r\u00e9.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 La note de principe :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> Le Pr\u00e9sident de la Cour des comptes, par note de principe, porte \u00e0 la connaissance des autorit\u00e9s de tutelle des services ou organismes contr\u00f4l\u00e9s les insuffisances relev\u00e9es en mati\u00e8re d\u00b4application de textes r\u00e9gissant la gestion des fonds publics qui leur sont applicables<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 Le rapport annuel :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La Cour des comptes \u00e9tablit un rapport annuel r\u00e9sumant l\u2019ensemble de ses constatations et observations qu\u2019elle juge utile d\u2019adresser au pr\u00e9sident de la R\u00e9publique.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Par ailleurs, \u00ab la Cour des comptes informe le pr\u00e9sident de la R\u00e9publique sur toute question d\u2019importance particuli\u00e8re relevant de ses comp\u00e9tences, chaque fois qu\u2019elle l\u2019estime utile \u00bb.<\/span><br \/>\n<span style=\"color: #808080\"> Le rapport annuel reprend les principales constatations, observations et appr\u00e9ciations r\u00e9sultant des travaux d\u2019investigation de la Cour des comptes, assorties des recommandations qu\u2019elle estime devoir formuler ainsi que les r\u00e9ponses y aff\u00e9rentes des responsables, repr\u00e9sentants l\u00e9gaux et autorit\u00e9s de tutelle concern\u00e9s.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Il est publi\u00e9 totalement ou partiellement au journal officiel de la R\u00e9publique alg\u00e9rienne d\u00e9mocratique et populaire sur d\u00e9cision du pr\u00e9sident de la R\u00e9publique.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Une copie du rapport est transmise par la Cour des comptes \u00e0 l\u2019institution l\u00e9gislative.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 Le rapport d\u2019appr\u00e9ciation sur l\u2019avant-projet de loi portant r\u00e8glement budg\u00e9taire (APLRB) :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La Cour des comptes pr\u00e9pare un projet de rapport d\u2019appr\u00e9ciation sur l\u2019avant-projet de loi portant r\u00e8glement budg\u00e9taire (APLRB). Les rapports d\u2019appr\u00e9ciation qu\u2019elle \u00e9tablit \u00e0 cet effet au titre de l\u2019exercice consid\u00e9r\u00e9 sont transmis par le gouvernement \u00e0 l\u2019institution l\u00e9gislative avec le projet de loi y aff\u00e9rent.<\/span><\/p>\n<p style=\"padding-left: 30px\"><strong><span style=\"color: #333333\">2- Les suites juridictionnelles :<\/span><\/strong><br \/>\n<strong><span style=\"color: #333333\"> \u2022 En mati\u00e8re de reddition des comptes des comptables publics et des ordonnateurs :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La Cour des comptes:<\/span><br \/>\n<span style=\"color: #808080\"> &#8211; prononce des amendes \u00e0 l\u2019encontre des comptables et des ordonnateurs concern\u00e9s en cas de retard dans le d\u00e9p\u00f4t des comptes, et des amendes \u00e0 l\u2019encontre des comptables publics en cas de d\u00e9faut de transmission des pi\u00e8ces justificatives ;<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">&#8211; soumet \u00e0 des astreintes les comptables et les ordonnateurs concern\u00e9s si, \u00e0 l\u2019issue des d\u00e9lais impartis, ils n\u2019ont toujours pas d\u00e9pos\u00e9 leurs comptes \u00e0 la Cour des comptes.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 En mati\u00e8re d\u2019apurement des comptes des comptables publics :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La Cour des comptes statue par voie d\u2019arr\u00eat d\u00e9finitif s\u2019il n\u2019est retenu, \u00e0 la charge du comptable, aucune irr\u00e9gularit\u00e9. Elle statue par arr\u00eat provisoire comportant des injonctions et\/ou des r\u00e9serves dans le cas contraire, suivi d\u2019arr\u00eat d\u00e9finitif de d\u00e9charge ou d\u00e9bet.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 En mati\u00e8re de contr\u00f4le de la qualit\u00e9 de gestion :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La constatation par les chambres de la Cour des comptes, \u00e0 l\u2019occasion du contr\u00f4le de la qualit\u00e9 de la gestion des organismes relevant de leurs comp\u00e9tences, de faits susceptibles de qualifications p\u00e9nales, donne lieu \u00e0 l\u2019\u00e9tablissement d\u2019un rapport circonstanci\u00e9 retra\u00e7ant les faits en question. La Cour transmet, par le biais du censorat g\u00e9n\u00e9ral, l\u2019ensemble du dossier au procureur g\u00e9n\u00e9ral territorialement comp\u00e9tent, aux fins de poursuites judiciaires et en informe le ministre de la Justice. Elle avise \u00e9galement de cette transmission, les personnes concern\u00e9es et l\u2019autorit\u00e9 dont elles rel\u00e8vent.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Par ailleurs, si \u00e0 l\u2019occasion de son contr\u00f4le, la Cour rel\u00e8ve des faits de nature \u00e0 justifier une action disciplinaire \u00e0 l\u2019encontre d\u2019un responsable ou d\u2019un agent d\u2019un organisme public soumis \u00e0 son contr\u00f4le, par r\u00e9f\u00e9rence au statut de ce dernier, elle signale ces faits \u00e0 l\u2019autorit\u00e9 ayant pouvoir disciplinaire \u00e0 l\u2019encontre du responsable ou de l\u2019agent concern\u00e9.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 En mati\u00e8re de contr\u00f4le de la discipline budg\u00e9taire :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La Cour des comptes prononce des amendes \u00e0 l\u2019encontre des responsables ou agents des institutions, \u00e9tablissements et organismes ayant commis une faute ou irr\u00e9gularit\u00e9 pr\u00e9judiciable au tr\u00e9sor public ou \u00e0 un organisme public.<\/span><br \/>\n<strong><span style=\"color: #333333\"> \u2022 En mati\u00e8re d\u2019appel contre les arr\u00eats de la Cour :<\/span><\/strong><br \/>\n<span style=\"color: #808080\"> La formation toute chambre r\u00e9unie de la Cour des comptes statue sur les appels introduits par le censeur g\u00e9n\u00e9ral, les tutelles ou les justiciables concern\u00e9s, contestant les arr\u00eats rendus par les Chambres de la Cour.<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale droits-cdc&#8221;]<\/p>\n<ol start=\"8\">\n<li>\n<h3>Les droits des justiciables de la Cour des comptes<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">En sus <span style=\"color: #000000\">des voies de recours<\/span> accord\u00e9es aux justiciables en mati\u00e8re juridictionnelle contre les arr\u00eats de la Cour, les personnes susceptibles d\u2019\u00eatre contr\u00f4l\u00e9es par la Cour des comptes disposent \u00e9galement, d\u2019un certain nombre de droits dont :<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit de r\u00e9ponse aux rapports de contr\u00f4le de la Cour des comptes dans le cadre de la proc\u00e9dure contradictoire (article 55 du d\u00e9cret pr\u00e9sidentiel n\u00b0 95-377 du 20 novembre1995 fixant le r\u00e8glement int\u00e9rieur de la Cour des comptes) ;<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit de r\u00e9ponse aux \u00e9l\u00e9ments contenus dans le rapport circonstanci\u00e9 dans le cadre de la proc\u00e9dure contradictoire relevant de la section \u00ab instruction \u00bb de la CDBF (article 95 de l\u2019ordonnance n\u00b0 95-20 pr\u00e9cit\u00e9e, modifi\u00e9e et compl\u00e9t\u00e9e) ;<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit de demander un d\u00e9lai suppl\u00e9mentaire pour r\u00e9pondre aux rapports de contr\u00f4le et aux arr\u00eats provisoires (dernier alin\u00e9a de l\u2019article 78 de l\u2019ordonnance 95-20 du 17 juillet relative \u00e0 la Cour des comptes modifi\u00e9e et compl\u00e9t\u00e9e et article 55 du d\u00e9cret pr\u00e9sidentiel n\u00b0 95-377 du 20 novembre 1995 fixant le r\u00e8glement int\u00e9rieur de la Cour des comptes) ;<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit d\u2019\u00eatre inform\u00e9 de l\u2019ouverture d\u2019une instruction dans le cadre de la proc\u00e9dure CDBF (article 96 de l\u2019ordonnance n\u00b0 95-20 pr\u00e9cit\u00e9e, modifi\u00e9e et compl\u00e9t\u00e9e) ;<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit de constituer sa d\u00e9fense par la d\u00e9signation d\u2019un avocat d\u00fbment agr\u00e9e par la Cour des comptes (article 96 de l\u2019ordonnance n\u00b0 95-20 pr\u00e9cit\u00e9e, modifi\u00e9e et compl\u00e9t\u00e9e) ;<\/span><br \/>\n<span style=\"color: #808080\"> \u2022 Le droit de prendre connaissance au greffe de la Cour des comptes du dossier complet de l\u2019affaire soumise \u00e0 la CDBF, y compris les conclusions du censeur g\u00e9n\u00e9ral (article 99 de l\u2019ordonnance n\u00b0 95-20 pr\u00e9cit\u00e9e, modifi\u00e9e et compl\u00e9t\u00e9e).<\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale voies-recours&#8221;]<\/p>\n<ol start=\"9\">\n<li>\n<h3>Les voies de recours contre les arr\u00eats de la Cour<\/h3>\n<\/li>\n<\/ol>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Les arr\u00eats de la Cour des comptes peuvent faire l\u2019objet de r\u00e9vision, d\u2019appel ou de cassation.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\"><strong><span style=\"color: #000000\">La r\u00e9vision<\/span><\/strong> est introduite par les justiciables concern\u00e9s, les autorit\u00e9s hi\u00e9rarchiques ou de tutelle dont ils rel\u00e8vent ou relevaient au moment des op\u00e9rations objet de l&#8217;arr\u00eat, le censeur g\u00e9n\u00e9ral ou, d&#8217;office, par la chambre ou la section qui les a rendus, pour cause : d\u2019erreur, d\u2019omission ou de faux, de double emploi, et lorsque des \u00e9l\u00e9ments nouveaux le justifient <strong><span style=\"color: #000000\">(art102 de l&#8217;ordonnance 95-20 modifi\u00e9e et compl\u00e9t\u00e9e)<\/span><\/strong>.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">La demande de r\u00e9vision doit \u00eatre adress\u00e9e au pr\u00e9sident de la Cour des comptes dans un d\u00e9lai ne pouvant exc\u00e9der un (1) an \u00e0 compter de la date de notification de l&#8217;arr\u00eat, objet du recours et au-del\u00e0 d&#8217;une ann\u00e9e dans le cas o\u00f9 l&#8217;arr\u00eat a \u00e9t\u00e9 rendu sur la base de fausses pi\u00e8ces justificatives et reconnues en tant que telle.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\"><strong><span style=\"color: #000000\">L\u2019appel<\/span><\/strong> contre les arr\u00eats de la Cour des comptes ne peut-\u00eatre interjet\u00e9 que par les justiciables concern\u00e9s, les autorit\u00e9s hi\u00e9rarchiques ou de tutelle ou le censeur g\u00e9n\u00e9ral et ce, dans un d\u00e9lai ne pouvant d\u00e9passer un (1) mois \u00e0 compter de la date de notification de l\u2019arr\u00eat <strong><span style=\"color: #000000\">(art107 de l&#8217;ordonnance 95-20 modifi\u00e9e et compl\u00e9t\u00e9e)<\/span><\/strong>.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">L&#8217;appel a un effet suspensif sur l&#8217;ex\u00e9cution de l&#8217;arr\u00eat attaqu\u00e9, contrairement \u00e0 la r\u00e9vision qui elle, ne fait pas obstacle \u00e0 l&#8217;ex\u00e9cution de l&#8217;arr\u00eat attaqu\u00e9 <strong><span style=\"color: #000000\">(art106 de l&#8217;ordonnance, 1er alin\u00e9a et 107, dernier alin\u00e9a de l&#8217;ordonnance)<\/span><\/strong>.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Les pourvois en cassation, contre les arr\u00eats de la Cour des comptes si\u00e9geant en toutes chambres r\u00e9unies, sont introduits sur requ\u00eate des personnes concern\u00e9es, d\u2019un avocat agr\u00e9\u00e9 aupr\u00e8s du Conseil d\u2019\u00c9tat, du ministre charg\u00e9 des finances, des autorit\u00e9s hi\u00e9rarchiques ou de tutelle ou du censeur g\u00e9n\u00e9ral <strong><span style=\"color: #000000\">(art110 de l&#8217;ordonnance)<\/span><\/strong>.<\/span><\/p>\n<p style=\"padding-left: 30px\"><span style=\"color: #808080\">Si le pourvoi en cassation est d\u00e9cid\u00e9 par le Conseil d\u2019\u00c9tat, dans ce cas, la formation de toutes les chambres r\u00e9unies se conforme aux points de droit tranch\u00e9s.<\/span><\/p>\n<p>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row equal_height=&#8221;yes&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_wp_custommenu nav_menu=&#8221;9&#8243; el_class=&#8221;sticky-menu-left &#8220;][\/vc_column_inner][vc_column_inner el_class=&#8221;right-presentation-cdc&#8221; width=&#8221;3\/4&#8243;][vc_column_text el_class=&#8221;presentation-generale vision-mission-valeurs&#8221;]<\/p>\n<h4><span style=\"font-family: arial, helvetica, sans-serif\"><strong>\u00a0 \u00a0 \u00a0Vision, Mission and Institutional Values<\/strong><\/span><\/h4>\n<ul style=\"list-style-type: disc\">\n<li style=\"text-align: left\">\n<h4><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Vision<\/strong><\/span><\/h4>\n<\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Mission<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>\u00a0<\/strong><strong>Institutional Values<\/strong><\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Independence <\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Objectivity<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Court of Auditors, through its quality system, ensures that the results of its audit missions are based exclusively on evidence<strong>.<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>I<\/strong><strong>mpartiality<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Court of Auditors works to implant the spirit of impartiality to preserve its work from prejudice, political tendencies or personal interests.<\/span><\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Jurisdiction<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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\u00a0widen its area of intervention to areas recently reached by audit.<\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\"><strong>Professionalism<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale organisation-cdc&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>\u00a0 \u00a0 <\/strong><\/span><\/h3>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Organization of the Court of Auditors<\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">The Court of Auditors has managerial autonomy and is subject to the rules of public accounting.It is headed by a <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">President, assisted by a Vice-President.The role of the public ministry in the Court of Auditors is ensured by a General <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">Censor assisted by Censors.The Court of Auditors is organized into chambers with national jurisdiction (eight in <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">number) and chambers with territorial jurisdiction (nine in number) and a budget and finance disciplinary chamber.The <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">national and Territorial Chambers are subdivided into sections. The Court of Auditors has a registry entrusted to a <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">principal clerk assisted by clerks.The Court of Auditors also includes departments and administrative services whose <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">animation, follow-up and coordination of activities are carried out by the President of the Court, or by the Secretary <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">General.The technical departments (Department of Analysis and control and the Department of Education and <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">Information Processing) are responsible <strong>for <\/strong>providing the necessary support for the accomplishment of the missions of <\/span><\/span><span style=\"color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">the Court of Auditors and the improvement of its performance.<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">The Directorate of Administration and Resources is <\/span><\/span><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">responsible for managing the finances, personnel and material resources of the Court of Auditors.<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">The judicial body of <\/span><\/span><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">the Court of Auditors consists of one senior judge and two grades subdivided into groups. The judges of the Court of <\/span><\/span><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">Auditors are assisted in their work by financial auditors.<\/span><\/span><\/p>\n<p style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 12pt\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-1860 alignleft\" src=\"https:\/\/www.ccomptes.dz\/wp-content\/uploads\/2018\/06\/organisation-en.png\" alt=\"\" width=\"684\" height=\"726\" srcset=\"https:\/\/ccomptes.dz\/wp-content\/uploads\/2018\/06\/organisation-en.png 712w, https:\/\/ccomptes.dz\/wp-content\/uploads\/2018\/06\/organisation-en-283x300.png 283w\" sizes=\"auto, (max-width: 684px) 100vw, 684px\" \/><\/span><\/p>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale champ-competence&#8221;]<\/p>\n<h4 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 14pt\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 <\/strong><\/span><\/h4>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 14pt\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 Scope of the Court of Auditors<\/strong><\/span><\/h3>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Ordinance n\u00b095-20 amended and supplemented by Ordinance \u00a0\u00a0\u00a0n\u00b010-02 of 26 August 2010 related to the Court of Auditors, gives it a universal jurisdiction over public finance audit.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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 \u00a0of the Court of Auditors, namely:<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 State services, local authorities, public institutions, facilities and bodies of any kind subject to the rules of public accounting.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 The public industrial and\u00a0commercial undertakings, public companies and bodies that exercise an individual, commercial or financial activity, and<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">&#8211; 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 The bodies that manage mandatory insurance schemes and social protection;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 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;<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022 The employment of funds raised during a national solidarity campaign by bodies regardless of their legal status, which call for the\u00a0<a style=\"color: #808080\" href=\"https:\/\/context.reverso.net\/traduction\/anglais-francais\/generosity+of+the+public\" target=\"_blank\" rel=\"noopener\"><em>generosity of the public<\/em><\/a>, including humanitarian, social, scientific, educational or cultural causes.<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale mission-competence&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 14pt\"><strong>\u00a0 \u00a0 \u00a0 \u00a0Mission and jurisdiction<\/strong><\/span><\/h3>\n<ol start=\"4\">\n<li style=\"list-style-type: none\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif;color: #808080\">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\u00a0discipline and on the preliminary draft texts on public finances.<\/span><\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale formation-cdc&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 14pt\"><strong>\u00a0 \u00a0 The &#8220;formations&#8221; of the Court of Auditors<\/strong><\/span><\/h3>\n<ul>\n<li style=\"list-style-type: none\"><span style=\"color: #808080;font-family: arial, helvetica, sans-serif;font-size: 10pt\">As part of its judicial activities, the formations of the Court of Auditors meet:<\/span><\/li>\n<\/ul>\n<ul>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><strong><span style=\"color: #000000\">In chambers and sections\u00a0<\/span><\/strong>\u00a0<span style=\"font-size: 10pt;color: #808080\">for deciding on the results of audit activities (Article 50)<\/span><\/span><\/li>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><span style=\"color: #000000\"><strong>In special formation (ad hoc)<\/strong><\/span>\u00a0<span style=\"font-size: 10pt;color: #808080\">designated by the President of the court responsible for a decision to be taken on the <a style=\"color: #808080\" href=\"https:\/\/context.reverso.net\/traduction\/anglais-francais\/application+for+annulment+of+the+decision\" target=\"_blank\" rel=\"noopener\"><em>application for annulment of the decision<\/em><\/a> of the classification of the General Censor (Article 94);<\/span><\/span><\/li>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 10pt\"><span style=\"font-size: 12pt;color: #000000\"><strong>\u00a0In budget and finance disciplinary chambers<\/strong><\/span> <span style=\"color: #808080\">to rule on matters falling within its jurisdiction and emanating from both chambers of the Court of Auditors and public authorities and control bodies<\/span> <strong><span style=\"color: #000000\"><span style=\"color: #808080\">(Article 52) <\/span>52);<\/span><\/strong><\/span><\/span><\/li>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 10pt\"><strong><span style=\"font-size: 12pt;color: #000000\">\u00a0In joint session<\/span><\/strong> <span style=\"color: #808080\">to rule on appeals against the judgments of the audit chambers to advice on matters concerning\u00a0the jurisprudence and rules of procedure (Article 48)<\/span><\/span><\/span><\/li>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 10pt\"><strong><span style=\"font-size: 12pt;color: #000000\">\u00a0In Program Committee and reports<\/span><\/strong> <span style=\"color: #808080\">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 \u00a0(Article 54)<\/span><\/span><\/span><\/li>\n<li><span style=\"color: #999999;font-family: arial, helvetica, sans-serif\"><span style=\"font-size: 10pt\"><span style=\"color: #000000\"><strong><span style=\"font-size: 12pt\">In inter-chambers formation<\/span><\/strong><\/span> <span style=\"color: #808080\">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).<\/span><\/span><\/span><\/li>\n<\/ul>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale attr-compte&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Powers of the Court of Auditors<\/strong><\/span><\/h3>\n<p>&nbsp;<\/p>\n<ul>\n<li style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Jurisdictional powers<\/strong><\/span><\/li>\n<\/ul>\n<ol start=\"6\">\n<li style=\"list-style-type: none\"><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">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\u00b095-20, amended and supplemented.<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">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.<\/span><\/span><\/li>\n<li style=\"list-style-type: none\">\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif;color: #000000\"><strong>Administrative powers<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">It appreciates the quality of their management in terms of effectiveness, efficiency and economy.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">During its investigations, it ensures the existence, relevance, effectiveness, the efficiency of audit procedures and mechanisms and internal audit.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">It recommends, as a result of its investigations and inquiries, all improvement measures that it considers necessary to make.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">Finally, the court contributes <a style=\"color: #808080\" href=\"https:\/\/context.reverso.net\/traduction\/anglais-francais\/Within+the+framework+of+its+powers\" target=\"_blank\" rel=\"noopener\"><em>within the framework of its responsibilities<\/em><\/a> 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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Other powers <\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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\u00a0discipline and on any draft text related to public finances.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/li>\n<\/ol>\n<p>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale suites-r-investigation&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>Action taken in response to the investigations of the Court of Auditors<\/strong><\/span><\/h3>\n<ol start=\"7\">\n<li style=\"list-style-type: none;text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The exercise by the Court of Auditors of its administrative and judicial powers gives rise to two types of action taken, namely:<\/span><\/li>\n<li style=\"list-style-type: none\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>1- Administrative actions :<\/strong><\/span><\/li>\n<\/ol>\n<p><span style=\"font-family: arial, helvetica, sans-serif\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 The note of appreciation<\/strong><\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li style=\"list-style-type: none\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"list-style-type: disc\">\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">The letter from the President of the Chamber<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><span style=\"font-family: arial, helvetica, sans-serif\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0Emergency proceeding <\/strong><\/span><\/li>\n<li style=\"list-style-type: none\"><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ul style=\"list-style-type: disc\">\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">\u00a0 Policy note<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">The annual report<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">Moreover, &#8220;the Court of Auditors informs the President on any matter of particular importance within its jurisdiction, whenever it considers appropriate.\u00bb<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">The annual report contains the main findings, observations and assessments resulting from the Court of Auditors&#8217; investigative work, together with the recommendations it considers appropriate to make and the replies thereto from the relevant officials, legal representatives and supervisory authorities.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">It is published completely or partially in the Official journal of the people&#8217;s democratic republic of Algeria on decision of the President of the Republic.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">A copy of the report is sent by the Court of Auditors to the legislative institution.<\/span><\/p>\n<ul style=\"list-style-type: disc\">\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">The appraisal report on the draft law on Budgetary Regulations (APLRB)<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif\"><strong>2- Jurisdictional consequences :<\/strong><\/span><\/p>\n<ul>\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">In terms of accountability of public accountants and authorizing officers<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">The Court of Auditors :<\/span><\/p>\n<p><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">&#8211; imposes fines against the relevant accountants and authorizing officers in case of \u00a0delay of deposit of accounts, and fines against public accountants in case of failure to send supporting documents;<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">&#8211; 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<\/span><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000\"><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">In terms of the clearance of accounts<\/strong><\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080;font-size: 10pt\">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.<\/span><\/p>\n<ul>\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">In terms of quality control management<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #808080\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">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. \u00a0It also notifies of this transmission, the persons concerned and the authority to which they belong.<\/span><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt\">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.<\/span><\/span><\/p>\n<ul>\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">In terms of audit of budgetary discipline<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">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.<\/span><\/p>\n<ul>\n<li><strong style=\"font-family: arial, helvetica, sans-serif;line-height: 1.5\">In terms of appeal against the judgments of the Court of Auditors<\/strong><\/li>\n<\/ul>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #999999;font-size: 10pt\"><span style=\"color: #808080\">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<\/span>.<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale droits-cdc&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif\"><strong>The rights of persons under investigation of the Court of Auditors<\/strong><\/span><\/h3>\n<p><span style=\"color: #808080\"><span style=\"font-size: 10pt\"><span style=\"font-family: arial, helvetica, sans-serif\">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 <\/span><\/span><span style=\"font-size: 10pt\"><span style=\"font-family: arial, helvetica, sans-serif\">:<\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;color: #808080\"><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">\u2022<\/span><span style=\"font-size: 12pt\">\u00a0<span style=\"font-size: 10pt\">The right of reply to the audit reports of the Court of Auditors under the contradictory procedure (Article 55 of Presidential Decree n\u00b095-377 of 20 November 1995 laying down the rules of procedure of the Court of Auditors);<\/span><\/span><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022\u00a0The 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\u00b095-20, as amended and supplemented).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022\u00a0The right to request additional time to reply to audit reports and provisional judgments(last paragraph of Article 78 of the Ordinance n\u00b095-20 of 17 July 1995 related to the Court of Auditors amended \u00a0and supplemented by Presidential Decree n\u00b098-377 of 20 November 1995 laying down the rules of procedure of the Court of Auditors).<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022\u00a0The 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\u00b095-20, amended and supplemented);<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;font-size: 10pt;color: #808080\">\u2022\u00a0The 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\u00b095-20 amended and supplemented).<\/span>[\/vc_column_text][vc_column_text el_class=&#8221;presentation-generale voies-recours&#8221;]<\/p>\n<h3 style=\"text-align: left\"><span style=\"font-family: arial, helvetica, sans-serif;font-size: 14pt\"><strong>Remedies against judgments of the Court of Auditors<\/strong><\/span><\/h3>\n<ol start=\"9\">\n<li style=\"list-style-type: none\"><span style=\"color: #808080;font-size: 10pt;font-family: arial, helvetica, sans-serif\">The judgments of the Court of Auditors may be subject to review, appeal or cassation.<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #999999;font-size: 10pt;font-family: arial, helvetica, sans-serif\"><strong><span style=\"font-size: 12pt;color: #333333\">The review<\/span><\/strong> <span style=\"color: #808080\">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<\/span> <span style=\"color: #333333\"><strong>(Article 102 of the Ordinance n\u00b095-20 amended and supplemented).<\/strong><\/span><\/span><\/p>\n<p><span style=\"color: #808080;font-size: 10pt;font-family: arial, helvetica, sans-serif\">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.<\/span><\/p>\n<p><span style=\"color: #999999;font-size: 10pt;font-family: arial, helvetica, sans-serif\"><span style=\"color: #333333\"><strong><span style=\"font-size: 12pt\">An appeal<\/span><\/strong><\/span> <span style=\"color: #808080\">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<\/span><strong><span style=\"color: #333333\"> (Article 107 of the Ordinance n\u00b095-20 amended and supplemented).<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #999999;font-size: 10pt;font-family: arial, helvetica, sans-serif\"><span style=\"color: #808080\">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<\/span> <span style=\"color: #333333\"><strong>(Article 106 of the Ordinance, paragraph 1 and 107, last paragraph of the Ordinance)<\/strong><\/span><\/span><span style=\"color: #333333\"><strong><span style=\"font-size: 10pt;font-family: arial, helvetica, sans-serif\">.<\/span><\/strong><\/span><\/p>\n<p><span style=\"color: #808080;font-size: 10pt;font-family: arial, helvetica, sans-serif\">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 <strong>(Article 110 of the Ordinance)<\/strong>.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.<\/span>[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row equal_height=&#8221;yes&#8221;][vc_column][vc_row_inner][vc_column_inner width=&#8221;1\/4&#8243;][vc_wp_custommenu nav_menu=&#8221;9&#8243; el_class=&#8221;sticky-menu-left &#8220;][\/vc_column_inner][vc_column_inner el_class=&#8221;right-presentation-cdc&#8221; width=&#8221;3\/4&#8243;][vc_column_text el_class=&#8221;presentation-generale vision-mission-valeurs&#8221;] \u00a0 \u00a0 \u00a0Vision, Mission and Institutional Values Vision By aligning [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"page-templates\/page-cdc.php","meta":{"footnotes":""},"class_list":["post-1655","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/pages\/1655","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/comments?post=1655"}],"version-history":[{"count":1,"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/pages\/1655\/revisions"}],"predecessor-version":[{"id":2135,"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/pages\/1655\/revisions\/2135"}],"wp:attachment":[{"href":"https:\/\/ccomptes.dz\/en\/wp-json\/wp\/v2\/media?parent=1655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}