The Court of Accounts of the Kingdom of Morocco has published its 2024-2025 annual report, with significant emphasis on the Court’s jurisdictional powers. The first part of the report, pertaining to activities related to the enforcement of the principle of accountability, provides a detailed account of jurisdictional activities, the highlights of which are summarized as follows:

Budgetary and financial discipline

At the outset, the report underscores the central role of this jurisdictional function as an essential means associating responsibility with accountability in public management. As a repressive jurisdictional function, budgetary and financial discipline aims to sanction defaulting public managers on account to their violations of the principles of good management, the rules of budget execution and the damages they cause to public bodies.

Between early January 2024 and September 30, 2025, Morocco’s Financial Jurisdictions adjudicated upon 99 cases. These proceedings resulted in fines imposed on 72 individuals, amounting to a total of MAD4.139 million. Nine of those individuals, on top of paying fines, were ordered to reimburse the public entities for incurred losses, totaling MAD1.15 million.

The Court also noted that public entities had taken corrective measures following preliminary observations, even before instigating legal proceedings that could have invoked the liability of relevant public managers. These measures had a positive financial impact, estimated at approximately MAD629.2 million, and also generated social, environmental and managerial impacts.

In addition to the quantitative track record, the report outlines the main findings drawn from the Court’s rulings. These rulings serve to elucidate the legal provisions governing various public management actions and to pinpoint the irregularities that prompted the rulings in question, to raise awareness and prevent their recurrence.

Account audit, investigation and adjudication

Regarding account audit and adjudication, the report indicates that of the 4,452 final judgments and rulings issued by Financial Jurisdictions, 95% resulted in discharges and 217 debit rulings totaling MAD57.88 million. Furthermore, a total of MAD16.43 million was reimbursed to public entities after serving notes of observations or provisional judgments and rulings, even before the final judgments and rulings were issued.

The report attributes the low proportion of debit rulings to the implementation of Integrated Expenditure Management systems and the educational impact of publishing the rules derived from the issued judgments and rulings. However, the report raises questions about the efficiency of the procedure of account audit, investigation and adjudication, particularly with regard to expenditure validity control, given the cost of said procedure and the limitations of a liability regime now out of step with the developments in public management, marked by paperless transition, the shift from resource-based to results-based management and from cash accounting to accrual accounting.

Referral of cases to the Public Prosecution’s Office

The Court of Accounts’ report states the King’s Attorney General at the Court of Accounts referred 20 cases to the King’s Attorney General at the Court of Cassation in accordance with the provisions of Article 111 of the Moroccan Code of Financial Jurisdictions.

Bolstered educational effort during the presentation of the report before the Parliament

Following the publication of the 2024-2025 annual report of the Financial Jurisdictions and in accordance with constitutional provisions, Ms. Zineb El Adaoui, First President of the Court of Accounts of Morocco, gave a presentation to both houses of Parliament, gathered in plenary session, on the activities of the Court Accounts and the Regional Courts of Accounts for the said period.

Regarding jurisdictional functions, in addition to laying out its results and outlining the legal and procedural framework, the presentation was marked, in this election year, by an educational approach aimed at preventing any misunderstanding or misinterpretation of the results of the exercise of jurisdictional powers and mitigating the risk of irresponsible use of Financial Jurisdictions’ findings.

On the jurisdictional front, beyond presenting its performance and outlining the applicable legal and procedural framework, the presentation took on a notably instructive tone reflecting this year’s electoral context, aiming to prevent any misreading or misinterpretation of the outcomes of jurisdictional proceedings, and to warn against the misuse of Financial Jurisdictions findings.

To this end, during her presentation before the nation’s representatives, Ms. El Adaoui said that:

• The SAI fulfills its preventive and educational roles by exhausting all available mechanisms before initiating financial discipline proceedings;
• The reported violations do not necessarily imply embezzlement or misappropriation of public funds, as they may involve mismanagement without malicious intent, resulting from the incorrect application of applicable legal provisions, non-compliance with certain rules and procedures, or a failure to fulfill supervisory duties;
• The Public Prosecutor's Office remains independent and fulfills its institutional role in reviewing internal and external referrals;
• Financial Jurisdictions analyze the malfunctions by identifying their causes, assessing their frequency, impact and resulting losses, as well as the surrounding circumstances and background factors, in order to take them into account when making judicial decisions.

A summary of key themes of the Court of Accounts' Annual Report 2024-2025 is available for download: www.courdescomptes.ma/wp-content/uploads/2026/02/Axes-principaux_Rapport-annuel-de-la-CDC-au-titre-2024-2025.pdf