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FISCAL TRANSPARENCY: A REINFORCING FACTOR FOR TRUST IN GOVERNMENT « The role of the Algerian Court of Auditors in the draft budgetary regulation bill
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FISCAL TRANSPARENCY: A REINFORCING FACTOR FOR TRUST IN GOVERNMENT « The role of the Algerian Court of Auditors in the draft budgetary regulation bill

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Breakout Session presentation by Omar Debbakh, Court of Auditors, Algeria

Breakout Session presentation by Omar Debbakh, Court of Auditors, Algeria

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  • 1. COURT OF AUDITORS 2/12/2013- Cour des comptes-ALGERIE 1
  • 2. financée principalement par l’UE Initiative conjointe de l’OCDE et de l’Union européenne, TRUST IN GOVERNMENT 4TH NETWORKING SEMINAR Paris, 02-03 December 2013 © OCDE
  • 3. FISCAL TRANSPARENCY: A REINFORCING FACTOR FOR TRUST IN GOVERNMENT « The role of the Algerian Court of Auditors in the draft budgetary regulation bill » By Mr OMAR DEBBAKH President of the Regional Audit Chamber of Blida Court of Auditors Algeria 2/12/2013- Cour des comptes-ALGERIE Cour des comptes -Algérie 3
  • 4. 2/12/2013- Cour des comptes-ALGERIE 4
  • 5. What about Algeria? Like many countries, Algeria is going through deep changes in every area, generating greater and greater expectations which are difficult to satisfy due to the global financial situation and its disastrous impact on national economy. In this context, the Court of Auditors, as a supreme audit institution, has a major role in this search for transparency, through the annual report it presents to the President of the Republic and the report on the draft budgetary regulation bill (D.B.R.B.), further developed into INTOSAI control standards for the part relating to the accountability and transparency requirement in its work. 2/12/2013- Cour des comptesALGERIE 5
  • 6. The budgetary regulation bill : An ex post control mechanism of budget implementation 1. Definition: - according to the article 05 of the organic law 84-17 of July 7 1984 relating to the budget laws, the B.R.B. is the act by which the implementation of a budget law and, where required, complementary or modifying budget laws pertaining to each fiscal year, are accounted for ». 2.    Legal basis: Art.160 of the Constitution, Art. 02,05,68,76,77 and 78 of the Organic Budget Law, Art.18 of the amended and completed ruling 95-20 of July 1995 relating to the Court of Auditors. 2/12/2013- Cour des comptes-ALGERIE 6
  • 7. Framework for designing the BRB BRB blueprint+ explanatory report + annexes + evaluation report Evaluation report Draft BRB + explanatory report+ annexes LRB passed Draft BRB CGAF CGAF + management account Administrative account 2/12/2013- Cour des comptesALGERIE Management account Note d’accord (NC 13 + NC14) Yearly and monthly accounting 7
  • 8. 3. The evaluation report This report from the Court of Auditors is drafted by the reporter in charge of DBRB, assisted since 2012 by a group of ten high judges representing every trial chamber (except CDBF). After several readings, it is adopted by the CPR, then passed on to the government for adoption before being submitted to the Parliament. 2/12/2013- Cour des comptesALGERIE It is made of sector-specific memos examining the ministerial department management conditions resulting from the audits carried out, after being the subject of an adversarial procedure with the interested managers. Thus, recommendations are submitted to these managers, in order for them to make governance improvements. 8
  • 9. 4.Publication  This report is not meant to be published; a summary only is attached to the annual report, which can be published.  The President of the Republic takes the decision whether to publish the annual report.  It is passed on to all the country’s elected representatives (PNA and Senate), in annex to the draft regulation bill,  These representatives request the Court of Auditors to participate in the debates surrounding this presentation and the audition of the concerned ministers.  Medias information the essential information is made public. 2/12/2013- Cour des comptesALGERIE 9
  • 10. BUDGET TRANSPARENCY IN ALGERIA : A. EVIDENCES :  Algeria had to wait for 31 years (since 1981) for the budgetary regulation bill for fiscal year 2008 to be presented and adopted in 2011.  The budgetary regulation bill is introduced in the fiscal year N-3;  The Parliament has regained a “new” prerogative in 2011;  The BRB, and above all the Court of Auditors evaluation report, have led to : a resurgence of the debate on budget transparency and special treasury accounts or, to use a colloquial expression, “slush funds”, exceeding 100 CAS , an issue related to budget transparency that de facto asks the question of funds allocation and traceability. 2/12/2013- Cour des comptes-ALGERIE 10
  • 11. B. RECENT DEVELOPMENTS:  The return of BRBs is a sign of the Algerian government’s will to increase budget transparency. Through the BRB introduction,  the citizen is targeted through the members of parliament.  Important and new official channels of information are created for greater transparency:  Local level: citizen participation in the new Communal code, national conferences of local communities, ex ante financial audit spread to municipalities,…  National level: updated websites for every ministry, CNES (National Economic and Social Council), national statistics office, widespread ICT, Algerian universities beginning to teach budget management, communications from the Bank of Algeria, mandatory publicity for public procurements, special treasury accounts reorganised andreduced, reform of the public finances legal and regulatory framework…). The reinforcement of audit institutions prerogatives guarantees this improvement 2/12/2013- Cour des comptesALGERIE 11
  • 12. C. The Court of Auditors: potential factor for budget transparency  Realities: has begun, for the last years, to produce reports on various public policies (health, education, housing, computerisation, literacy, subsidies, taxation, public debt etc.) leading to differing reactions from persons subject to trials. 2/12/2013- Cour des comptesALGERIE The current numerous legal constraints for independently publishing its work for the public hinders greatly the ordinary citizen from admitting its usefulness. 12
  • 13.  Challenges:  Legally provided for, consultation of the Court of Auditors by the executive and legislative power has been limited, for the time being, to its participation to the DBRB through its evaluation report, as stated previously.  Assistance not requested by the executive, or by the parliament,  Obstacles:  Public finances reform not yet completed,  DBRB introduced for fiscal year N-3 instead of N-1 ,  Evaluation report passed on to National People’s Assembly through the government,  inability to publish itself the evaluation report and the annual report or its reports summaries,  weak communication with specialised audience and the general public.  For two years, the Court of Auditors has been trying to review the methodology previously used in preparing the report, for greater efficiency and transparency and with the purpose of serving the interests of the citizen, to whom the government must be accountable for every penny spent 2/12/2013- Cour des comptes-  ALGERIE 13
  • 14. Finally, every step undertaken by the Court of Auditors towards greater public finances transparency is related to and dependant on a demonstrated political commitment and on the nation’s elected representatives who are truly in charge of controlling voted budgets 2/12/2013- Cour des comptesALGERIE 14
  • 15. ‫شكرا‬ . Thank you for your attention 2/12/2013- Cour des comptesALGERIE 15

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