Who knew terrorists had to fill out expense reports?

According to a letter obtained by Associated Press, al Qaeda was beset by the kind of managerial problems that afflict companies around the world.

Al Qaeda chiefs required lower-level terrorists to attend meetings on time, return phone calls promptly, follow orders, fill out expense reports properly and not bitch about managers in public.

The 10-page letter lays out in embarrassing detail the problems al Qaeda chiefs were having managing a particularly difficult terrorist in the group's North African division.

Moktar Belmoktar, an Algerian-born terrorist in his 40s, clashed with his superiors on numerous occasions, mostly over procedural matters.

The scathing letter, which was found by AP in a building al Qaeda fighters once used as a base in Mali, was sent to Belmoktar (referred to as Abu Abbas) in response to his repeated threats to quit al Qaeda and start up his own terrorist group.

It is signed by al Qaeda's North African chapter's 14-person governing body and dated October 3.

Here are some choice extracts:

"Your letter ... contained some amount of backbiting, name-calling and sneering. We refrained from wading into this battle in the past out of a hope that the crooked could be straightened by the easiest and softest means. ... But the wound continued to bleed, and in fact increasingly bled, until your last letter arrived, ending any hope of stanching the wound and healing it."

"Any observer of the armed actions (carried out) in the Sahara will clearly notice the failure of The Masked Brigade to carry out spectacular operations, despite the region's vast possibilities - there are plenty of mujahedeen, funding is available, weapons are widespread and strategic targets are within reach."

"Abu Abbas is not willing to follow anyone. He is only willing to be followed and obeyed."

The letter criticises Belmoktar for accepting a less-than-impressive 700,000 euros in ransom for Canadian diplomat Robert Fowler in 2008, when the going rate was $US3 million.

It also takes him to task for not taking phone calls from superiors, refusing to send financial reports and complaining about his bosses in online jihadist forums.

Belmoktar carried out his threat to set up a rival terrorist group and has since carried out two deadly attacks, killing 101 people. In January his group was responsible for one of the largest hostage-takings in history, at a BP-operated gas plant in Algeria. And last week it carried out bombings at a military base and a French uranium mine in Niger.

Rudolph Atallah, the former head of counterterrorism for Africa at the Pentagon, told AP that both attacks were not-so subtle messages to Belmoktar's former employers.

"He's sending a message directly north to his former bosses in Algeria saying, 'I'm a jihadi. I deserve to be separate from you.' And he's also sending a message to al-Qaida, saying, 'See, those bozos in the north are incompetent. You can talk to me directly.'"