Court of Auditors: 18 cases referred to the courts

The Court of Auditors has just published its annual report, drawn up this year on the basis of the new approach adopted as part of the strategic guidelines for financial jurisdictions for the 2022-2026 period. «Through this approach, the Court aims to improve the quality of its annual report and its use as a mechanism for enshrining the accountability principle, and as a tool for providing support, aiding decision-making and anticipating potential risks».

In this document, covering the 2022-2023 period, «emphasis has been placed on conclusions relating to the major problems associated with the management of public affairs, by proposing remedial measures».

In detail, concerning the jurisdictional attributions, linked to the auditing of accounts and budgetary discipline, the financial jurisdictions rendered during this period a total of 2,735 rulings and judgments, establishing a total debit of nearly 28.3 billion Dirhams (USD 2.8 billion ). The Court of Auditors reports a total repayment of around 71 million Dirhams (USD 7 million), prior to the final judgments and rulings relating to the accounts concerned.

With regard to budgetary discipline, these courts issued 132 rulings and judgments, resulting in fines totaling over 7.1 million Dirhams (USD 710,000). The associated refunds totaled 1.1 million Dirhams (USD 110,000). Over the same period, the King’s Public Prosecutor at the Court of Auditors referred 18 cases to the Presidency of the Public Prosecutor’s Office, concerning facts likely to justify criminal sanctions.

In terms of mandatory asset declarations, the Court of Auditors received a total of 104,214 filings during the period from January 1st, 2022 to October 31, 2023. The Court’s report highlighted the efforts made by the financial jurisdictions to issue formal notices, which enabled 80% of those who had failed to meet their filing obligations to regularize their situation. In this context, the Court has called for the updating and adjustment of lists and data relating to taxable persons with the relevant government authorities. The current filing model also needs to be reviewed, as it does not allow for effective deployment of control activities.

As for the audit of political party accounts for the year 2021, in addition to the examination of party and trade union election campaign accounts, the conclusions were already unveiled last March and June. Today, following the restitution by the entities concerned of some 37.07 million Dirhams (USD 3.7 million), up to November 22, 2023, the Court of Auditors has called for the restitution to the Treasury of the remaining unused or unjustified amounts of support, amounting to 28.27 million Dirhams (USD 2.8 million).

M.A.M.