| Algeria: Integrity Scorecard Report > Sub-Category: Supreme Audit Institution | ||
| Indicators | Score | |
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | 100 |
| 56 | Is the supreme audit institution effective? | 56 |
| 57 | Can citizens access reports of the supreme audit institution? | 0 |
Indicator and sub-Indicator Details
| 55 | In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | |||||||
| 55: In law, is there a national supreme audit institution, auditor general or equivalent agency covering the entire public sector? | ||||||||
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Comments: "[...] Order N° 95-20, dated 17 July 1995, grants the Algerian Audit Court (Majlis al-Muhaasabah) comprehensive prerogatives over all public funds whatever the legal status of their managers or of their beneficiaries, as well as audit and assessment authority over the efficiency, effectiveness and economy of implementation of the budget, without the prerogative to express opinion on the opportune nature of public expenditure. In fact, the audit authority of the Algerian Audit Court excludes any questioning of the validity of the expenditures belonging in the policies and programmes set by the administrative authorities or by the public bodies. [...] [...] The nearest English equivalent to the French appellation "Cour des Comptes" is Audit Office; however, since the word "Office" is free from the connotations associated with the word "Court" and since this "Cour des Comptes" is presided over by judges (especially in such Maghreb countries as Algeria, Mauritania, Morocco and Tunisia), we have adopted the word "Court". [...]" References: Website of the Algerian Audit Court (Majlis al-Muhaasabah) [ LINK ] Additional information: Website of "Arab Organisation of Supreme Audit Institutions" [ LINK ]
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| 56 | Is the supreme audit institution effective? | |||||||
| 56a: In law, the supreme audit institution is protected from political interference. | ||||||||
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Comments: "[...] The Algerian Audit Court enjoys independent management and is subject to public accountancy control. It is presided over by a president, assisted by a vice-president. The "Comptroller General" ("Censeur Général"), assisted by a number of vice-comptrollers, acts as director of public prosecutions. The organisation chart of the Algerian Audit Court comprises chambers endowed with national jurisdiction (numbering eight chambers) and chambers endowed with regional jurisdiction (numbering nine chambers), as well as a treasury and financial disciplinary chamber. The national and regional chambers are divided into sections. The Algerian Audit Court has a clerk of the court's office entrusted to a head clerk of the court, assisted by assistant clerks. It also comprises technical departments and administrative services whose activities, monitoring and co-ordination are carried out by the Secretary General, under the authority of the President of the Algerian Audit Court. The technical departments (the Department of Studies and Data Processing and the Department of Technical Analyses and Audit) are entrusted with providing the assistance necessary towards the fulfilment of the missions of the Algerian Audit Court and the enhancement of its performance. The Management and Resources Directorate is in charge of the management of the Court's budget, staff and material means. [...]" References: Website of the Algerian Audit Court (Majlis al-Muhaasabah) [ LINK ] Additional information: Website of "Arab Organisation of Supreme Audit Institutions" [ LINK ]
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| 56b: In practice, the head of the audit agency is protected from removal without relevant justification. | ||||||||
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Comments: The appointment and the removal are done by the President, who is not obliged to justify the decision, he under takes. References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
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| 56c: In practice, the audit agency has a professional, full-time staff. | ||||||||
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Comments: "They have a full time staff to run their office." References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
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| 56d: In practice, audit agency appointments support the independence of the agency. | ||||||||
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Comments: References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
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| 56e: In practice, the audit agency receives regular funding. | ||||||||
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Comments: "Their funds are part of the annual national budget." References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
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| 56f: In practice, the audit agency makes regular public reports. | ||||||||
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Comments: "The audit court was used to publish regular reports, which can be accessed through the Official Journal of the government." However, the Rules changed under the current president, who asked to get the report as personal records. References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
Peer Review Comments: Very very few reports are published. The most important one has not been published for a very long while.
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| 56g: In practice, the government acts on the findings of the audit agency. | ||||||||
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Comments: References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
Peer Review Comments: Audit reports are often ignored or given superficial attention. Audit reports do not lead to policy changes, but these reports are exploited when necessary against certain individuals.
Peer Review Comments: In some cases.
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| 56h: In practice, the audit agency is able to initiate its own investigations. | ||||||||
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Comments: "Even if they do have right to initiate investigations, they cannot delve into sensitive issues, which involve high-ranking government officials." References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
Peer Review Comments: Yes, it has, according to the law.
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| 57 | Can citizens access reports of the supreme audit institution? | |||||||
| 57a: In law, citizens can access reports of the audit agency. | ||||||||
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Comments: The reports of the court are not available to the general public, but only to certain bodies within the government. "[...] Audit Court Reports The Algerian Supreme Audit Court drafts every year a report which it submits to the President of the Republic, together with a copy of the same to the legislative body. The said report comprises the main observations and evaluations resulting from the proceedings of the Supreme Audit Court. The Supreme Audit Court is required, in addition, to draft a report on the draft law bearing establishment of the budget. Finally, the Supreme Audit Court may be consulted by the President of the Republic, the President of the legislative body, or any President of a parliamentary group, with regard to all files of major national importance, or proposals of draft laws with a significant financial incidence on the public treasury. [...]" References: Website of "Arab Organisation of Supreme Audit Institutions" [ LINK ]
Peer Review Comments: The reports are not published.
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| 57b: In practice, citizens can access audit reports within a reasonable time period. | ||||||||
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Comments: "Publication is usually made in a reasonable time according to the local policy, but it cannot be done in less than a month. They are not publicly available." References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
Peer Review Comments: The reports are not published.
Peer Review Comments: In practice, citizens can access audit reports when they are made available.
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| 57c: In practice, citizens can access the audit reports at a reasonable cost. | ||||||||
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Comments: "The reports of the audit court can be accessed via the Internet through the Official Journal of the government. The reports are not available to the public." References: Interview with a former member of the government, who wishes to remain anonymous. Date: August 2007.
Peer Review Comments: The reports are not published.
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