The Moroccan Court of Auditors has unveiled its comprehensive annual report for 2023-2024, highlighting the state of public financial management in Morocco. Published in the Official Bulletin (No. 7360 bis), the report meticulously examines the judiciary’s financial oversight, the effectiveness of public policies, and the support activities underpinning the system. More than just a technical review, the document delves into systemic challenges, offering a roadmap for addressing inefficiencies in public administration and financial governance.
Vigilant oversight: Nearly 4,000 rulings delivered
The financial judiciary plays a pivotal role in scrutinizing and judging accounts. Between 2023 and 2024, the financial courts issued 3,951 rulings, including 3,190 acquittals and 761 surcharge orders. The latter involves a total of 54.9 million dirhams, with 28.2 million dirhams recovered even before final rulings, reflecting the deterrent impact of preliminary findings.
However, glaring infractions persist, with 89% related to negligence in revenue collection and 11% due to errors in expense verification. These issues underscore the urgent need for procedural reforms and a reevaluation of public accountants’ responsibilities.
In terms of fiscal and budgetary discipline, 86 rulings were issued, accompanied by fines amounting to 5.1 million dirhams and reimbursements totaling 9.15 million dirhams. Notably, 24 cases were acquitted, signaling a gradual improvement in compliance. Additionally, 16 cases involving criminal allegations were forwarded to the General Prosecutor at the Court of Cassation, showcasing a firm commitment to combating illicit practices.
Mandatory asset declarations: Transparency still elusive
Since its introduction in 2010, Morocco’s mandatory asset declaration system has recorded 462,826 submissions. For 2023-2024, 15,876 new declarations were added, with public officials and employees accounting for 89%. Yet, compliance remains a challenge: only 340 individuals rectified their records following notices, resulting in a modest 20% regularization rate.
The report underscores the pressing need for an integrated electronic system to streamline asset declarations and enhance oversight. It also advocates for a legal overhaul, proposing graduated sanctions to strengthen compliance.
Political funding and campaign accountability
Political parties remain under strict financial scrutiny. In 2022, authorities demanded the return of 38.4 million dirhams in unjustified subsidies, though 22 million dirhams remain unpaid. Furthermore, 495 candidates from the 2021 elections failed to submit campaign accounts, risking disqualification for two subsequent electoral terms.
This oversight reflects broader concerns about public fund mismanagement during elections, though it also signals a growing push for transparency and accountability mechanisms.
Structural reforms: Progress at a crossroads
The report’s analysis of major national reforms highlights mixed results across sectors such as water resources, advanced regionalization, social protection, and fiscal restructuring. Notable strides have been made, yet delays in implementation persist. For example, the 2009-2030 National Energy Strategy suffers from a lack of incentives for energy efficiency, stalling progress.
Efforts to combat illiteracy and improve judicial infrastructure also reveal limited success, hampered by inadequate intersectoral coordination and budget constraints.
Impact of recommendations: A mixed bag
Between 2023 and 2024, the Court of Auditors issued 4,577 recommendations, of which 44% were fully implemented, 37% partially adopted, and 19% left unaddressed. Fully implemented measures have yielded tangible improvements in areas like territorial governance, revenue management, and public services.
Nevertheless, systemic issues such as bureaucratic inertia, staffing shortages, and delays in legislative and regulatory updates continue to impede critical reforms.
A judiciary in transformation
The report also highlights ongoing modernization efforts within financial courts. Priorities include digital transformation, skills development, and fostering international partnerships. These initiatives aim to enhance Morocco’s standing as a key player in global public oversight networks.
