Court of Accounts (Morocco)

The Court of Accounts was established in 1979 as part of the modernization of state financial institutions. The 1996 Constitution of Morocco recognized its role as a constitutional institution. This status was reinforced by the 2011 Constitution of Morocco, which expanded its powers, particularly in the evaluation of public policies and the strengthening of transparency in public management. == Functions ==

The Court of Accounts performs several main functions: • auditing the management of public bodies; • verifying the legality and regularity of financial operations; • judging the accounts of public accountants; • sanctioning financial misconduct under budgetary and financial discipline rules; • evaluating public policies; • promoting principles of good governance, transparency and accountability. == Organisation ==

The Court of Accounts is structured around judicial and administrative bodies. It is headed by a First President, appointed by the King of Morocco. The institution includes: • specialised chambers responsible for auditing and adjudicating accounts; • a public prosecutor's office, represented by the Prosecutor General of the King at the Court of Accounts; • administrative and technical services. Regional courts of accounts The Court of Accounts is assisted by regional courts of accounts, which oversee the finances of local authorities and their public institutions. These bodies contribute to decentralisation and to the monitoring of financial management at the local level. == Operations ==

The Court of Accounts carries out its work through: • document-based and on-site audits; • management audits; • financial investigations and inquiries. It publishes annual and thematic reports presenting the results of its audits and providing recommendations. These reports are submitted to the King, the Parliament of Morocco and the government, and may be made public. Reports and impact The Court's reports constitute an important source of information on the management of public finances in Morocco. They highlight potential dysfunctions and propose recommendations aimed at improving the efficiency and transparency of public action. == See also ==