CHAPTER THREE: DEMOCRACY AND POLITICAL GOVERNANCE 286. It is to be noted that despite specific sanctions provided by special legislation on political parties, the new law on corruption makes the secret financing of political parties an offence on the same level as corruption, which is not the case in the international convention on the subject. 287. It is the duty of all public officials to declare their assets subject to disciplinary and criminal procedures. The law condemns illicit enrichment and places the burden of proof on the public official whose assets are proportionally higher than his or her legitimate income. This duty concerns the President of the Republic, parliamentarians, the presidents and members of the Constitutional Council, the head and members of government, the president of the Court of Auditors, the governor of the Bank of Algeria, ambassadors, consuls and Walis, elected members of the Popular Assemblies of the Wilayas and of the Communes. 288. Assets are declared at the end of a term or on cessation of public office. This concerns the inventory of movable and immovable property situated in Algeria or abroad, which the official owns, including co-ownership and property belonging to minor children. Any failure to comply with this obligation is punishable by imprisonment or a fine. The law on the prevention of, and fight against corruption provides that the state, local communities, establishments and bodies falling under public law, and public enterprises are bound to adopt standards and codes of conduct in the exercise of elected and public office. 289. In this context, it is important to note that a code of ethics covering the duties and obligations of judges was promulgated on 14 March 2007. 290. The law also makes provision for principal and ancillary dissuasive penalties. In addition to the loss of liberty, courts may order the confiscation of property that was acquired in an unlawful manner, even if it has been the subject of a transfer of ownership to relatives (descendants, ascendants or relations through marriage). 291. The chapter on the law on International Cooperation and the Recovery of Assets deals with aspects relating to the exchange of information and judicial cooperation for the purposes of seizure and confiscation, especially in the case of transborder crimes. 292. The CSAR emphasises that decrees on the application of legislation have been passed, notably the national body for the prevention of, and fight against corruption, which is made up of independent figures close to President of the Republic. 293. Within the framework of implementing legislation on corruption, the CSAR stresses that a significant number of people holding elected and non-elected positions of responsibility, as well as public officials falling under the central and local administration, have been the object of suspension from duty and of legal procedures, which in several cases have led to criminal sanctions. 98