From 2023 through September 2024, Morocco’s financial courts issued 3,951 final decisions in auditing and account verification, as reported in the annual report of the Court of Auditors.
Of these, 3,190 rulings cleared accounts, while 761 identified deficits totaling 54.85 million dirhams. The courts also recovered 28.18 million dirhams following preliminary decisions.
The violations primarily involved failure to properly collect revenues (89%) and verify expenditure accounts (11%). The increase in debt-clearance rulings is attributed to changes in public accountants’ personal and financial responsibility system, as well as the adoption of information systems in public finance management.
These systems, alongside accountants’ responsiveness to court observations, helped reduce discrepancies.
The courts imposed fines totaling 5.06 million dirhams and ordered the return of 9.15 million dirhams. Additionally, 16 cases were referred to the Public Prosecutor’s office for potential criminal charges. Notably, 92% of cases originated from the deliberative bodies of the Court of Auditors, with the Ministry of the Interior accounting for 21% of cases referred to regional courts.
Public institutions were involved in 75% of cases, with municipal officials and employees being the most common defendants. The report also highlighted the positive impact of corrective actions taken by several entities, recovering 139 million dirhams and generating broader managerial, environmental, and social benefits.
The report calls for a reassessment of the accountability system and auditing processes, urging a balance between procedural costs and financial outcomes. It emphasizes that these measures, alongside recommendations and disciplinary actions, aim to strengthen public service management and curb financial mismanagement.
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