{"id":2713,"date":"2018-06-24T14:23:43","date_gmt":"2018-06-24T12:23:43","guid":{"rendered":"https:\/\/www.ccomptes.dz\/?page_id=2713"},"modified":"2018-07-03T16:08:08","modified_gmt":"2018-07-03T14:08:08","slug":"presentation-of-the-1st-chamber","status":"publish","type":"page","link":"https:\/\/ccomptes.dz\/en\/audit-chambers\/presentation-of-the-1st-chamber\/","title":{"rendered":"Presentation of the 1st chamber"},"content":{"rendered":"

[vc_row][vc_column][vc_row_inner el_class=\u201dright-presentation-cdc\u201d][vc_column_inner][vc_column_text el_class=\u201dpresentation-generale\u201d]<\/p>\n

<\/h3>\n

The second chamber is the reorganization of the Court of auditors introduced by Presidential Decree n\u00b0 95-377 of 27 Joumada Ethani 1416 corresponding to November 20th, 1995 laying down the rules of procedure of the Court of Auditors.<\/span><\/p>\n

The decree of the President of the Court of Auditors of 25 Chaabane 1416 corresponding to\u00a0 January 16th, 1996, specifies in its article 3, the area of intervention of the Chamber and the sections related thereto, including a single operational section, covers the entire area of intervention of the Chamber.<\/span><\/p>\n

The chamber is responsible for financial sector which is of particular importance in the activity of the audit of public funds considering the scope of its field of \u200b\u200bintervention and the controllable matter density associated with it ,<\/span><\/p>\n

The portfolio of the chamber includes all of the central government of the Ministry of Finance including external services as well as all accounting networks for the financial services of the State.<\/span><\/p>\n

In total the accounts of litigants portfolio encompasses all managers who have the status of authorizing officers or accountant (public accountant or Public Accountant certified by the minister in charge of finance) and They should submit\u00a0 the administrative accounts (authorizing officers) or management (public accountant) to the Court of Auditors.<\/span><\/p>\n

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

As for the litigants, the first chamber comprises 2068 litigants, divided among 1073 public accountants, 995 authorizing officers and managers;<\/span><\/p>\n

Number of litigants (public accountants)\u00a0 is 1073 as follows<\/strong><\/span><\/p>\n

\u2013 Central Treasury Accountant (01);<\/span><\/p>\n

\u2013 Central Treasurer (01);<\/span><\/p>\n

\u2013 Chief Treasurer (01);<\/span><\/p>\n

\u2013 Treasuries of wilaya (48);<\/span><\/p>\n

\u2013 Tax collectors (463);<\/span><\/p>\n

\u2013 Customs collectors (88);<\/span><\/p>\n

\u2013 Domain collectors (221);<\/span><\/p>\n

\u2013 Property Conservatives (186);<\/span><\/p>\n

\u2013 Accounting officers of the land registry (60);<\/span><\/p>\n

\u2013 Accounting Officers of the unit for processing financial information (01);<\/span><\/p>\n

-Accountant officers of national schools (03).<\/span><\/p>\n

Number of litigants (authorizing officers and managers) is 995 as follows<\/strong><\/span><\/p>\n

Central administration of the ministry of finance (08): <\/strong><\/span><\/p>\n