The First President of the Supreme Court of Accounts’ presentation to Parliament offers a stark snapshot of financial governance in Morocco. The 2024-2025 annual report reveals striking figures on financial disciplinary cases, mismanagement in public and local institutions, and amounts recovered, emphasizing the importance of linking responsibility with accountability to bolster trust in state institutions.

Judicial section: strict rulings and fines
Financial courts handled 412 cases during 2024-2025, 130 of which were judged. The results are worrying:

• 38 cases were acquitted after careful examination, while 92 rulings imposed fines totaling MAD 4.6 million, including 11 cases involving restitution of MAD 1.3 million to the Treasury. Total recovered or adjudicated amounts exceed MAD 5.9 million.

• 46% of defendants were managers or spending officers, the remainder being department heads and employees.

• Most violations involved non-compliance with public expenditure rules, inaccurate reports, or unjustified benefits, reflecting weak internal control systems and limited application of procedures.

Audit and account settlement
29% of accounts and financial statements were improperly submitted. Audits resulted in 5,099 final decisions, including 261 deficit rulings totaling MAD 58.7 million, revealing the limits of the current accountability system amid administrative complexity and ongoing digital transformation.

Management irregularities: institutions and local authorities under scrutiny
The report highlights ongoing financial and administrative irregularities:

• At the regional council level, 141 entities were reviewed, including local authorities, cooperation structures, and local institutions.

• Most public projects focused on maintaining existing infrastructure rather than expanding or building new facilities, especially in roads (3,246 km), education, and health, limiting the impact of integrated development programs.

• The mandatory health insurance scheme (AMO) showed actual coverage of 70% despite 31.94 million registered, with financial imbalances (resource growth 36% versus expenditures 83%).

Funds recovery: tangible financial impact
Preventive interventions by public bodies, in coordination with the Court’s observations, generated a financial impact exceeding MAD 629 million:

• Debt collection: MAD 278 million

• Increased fees and tax revenues: MAD 290 million

• Recovery of undue or erroneous amounts: MAD 9.5 million

• Fines on contracts and delegated projects: MAD 3.9 million

• Measures to strengthen resources or reduce costs: MAD 48 million

Additionally, some political parties returned MAD 36 million of unused public subsidies, while MAD 21.85 million remain unrecovered, requiring stricter oversight of public fund management.

Need to implement recommendations
The report shows that only 40% of recommendations have been fully implemented, 44% are in progress, and 16% not started. Without implementation, financial and administrative risks persist, and social and territorial disparities may worsen. The Supreme Court of Accounts stresses that adherence to recommendations and field monitoring are essential levers for ensuring governance, transparency, and the sustainability of development programs and public services, strengthening citizen trust in state institutions.