The court of auditors

The new Constitution of 2011 sets up the Court of Accounts' audit institution of the public finances of the kingdom ", it guarantees independence (article 147).

And text defines the action of the Court of Auditors:

- First overall, its mission is the protection of the principles and values ​​of good governance, transparency and accountability of the state and public bodies.

- More specifically, it is responsible for overall supervision of the enforcement of finances. It ensures the regularity of expenditure and revenue agencies under its supervision under the law and evaluate the management.

Similarly, it sanctions, if any, violations of the rules governing such operations.

Moreover, the Court of Auditors checks and monitors the statements heritage audits the accounts of political parties and verifies the regularity of the expenditure of the election.

  Article 149 establishes the regional courts of accounts whose primary mission is the auditing and management regions and other local authorities and their groupings. They sanction, if échéants, breaches the rules governing public financial operations.

 

  www.courdescomptes.ma