فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
Le rapport annuel du Cour des comptes du Maroc au titre des années 2024-2025 révèle que les juridictions financières ont rendu un total de 4 452 décisions et jugements définitifs en matière de vérification et de jugement des comptes.
The annual report of the Court of Auditors of Morocco for the years 2024–2025 reveals that financial courts issued a total of 4,452 final decisions and judgments in the area of auditing and ruling on public accounts.
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Le rapport précise que ces décisions se répartissent entre 4 235 décisions et jugements d’apurement, soit près de 95 %, et 217 décisions et jugements de débet, représentant environ 5 %, concernant les comptes de plusieurs comptables publics pour un montant global avoisinant 57,882,097.54 dirhams.
The report specifies that these rulings included 4,235 clearance decisions and judgments, representing nearly 95%, and 217 deficit judgments, equivalent to about 5%, concerning the accounts of several public accountants for a total amount of approximately 57,882,097.54 dirhams.
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La même source indique que the amounts of deficit resulting from the failure to take required measures for revenue collection accounted for nearly 95% of the total deficit, while the share related to expenditure compliance did not exceed 5%.
The same source notes that deficit amounts resulting from the failure to undertake proper revenue collection procedures accounted for nearly 95% of the total deficit, whereas deficits linked to expenditure compliance did not exceed 5%.
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Le rapport attribue ces résultats à l’impact positif de l’adoption des systèmes d’information dans l’exécution des dépenses, notamment le système intégré de gestion des dépenses, qui a contribué à renforcer la prévention des erreurs liées aux liquidation accounts, ainsi qu’au rôle pédagogique de la publication des principles derived from the decisions and judgments of financial courts.
The report attributes these results to the positive impact of adopting information systems in expenditure execution—particularly the Integrated Expenditure Management System—which helped prevent errors related to liquidation accounts, as well as to the educational role of publishing principles derived from financial court rulings.
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Cependant, le rapport souligne que cette situation soulève la question de l’efficacité des procedures for auditing, investigation, and adjudication of accounts, especially regarding expenditure compliance control, given the cost of such procedures and the limitations of the current accountability system amid ongoing public management reforms.
However, the report notes that this situation raises concerns about the effectiveness of audit, investigation, and adjudication procedures, particularly in monitoring expenditure compliance, given the cost of these procedures and the limitations of the current accountability framework amid public management reforms.
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Il précise que ces enjeux s’inscrivent dans un contexte marqué par the expansion of digitalization and reforms introduced by the Organic Law on Finance Laws, which aims to shift from a means-based management approach to a results-oriented management system.
It further explains that these challenges arise in a context shaped by expanding digitalization and reforms introduced by the Organic Law on Finance Laws, aimed at transitioning from means-based management to results-based governance.
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Dans le même cadre, le rapport indique que les juridictions financières ont enregistré la récupération d’un montant total de 16,433,633.29 dirhams, suite à l’envoi de observation notes or preliminary decisions to the concerned public accountants, prior to issuing final judgments.
In the same context, the report states that financial courts recorded the recovery of a total amount of 16,433,633.29 dirhams after public accountants received observation notes or preliminary rulings, prior to the issuance of final decisions.
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Concernant la discipline budgétaire et financière, les juridictions financières ont statué, between 2024 and the end of September 2025, on the liability of 99 defendants, issuing fines in 72 cases totaling 4,139,000 dirhams, ordering restitution of losses in 9 cases amounting to 1,151,676.40 dirhams, while dismissing charges in 27 cases.
With regard to budgetary and financial discipline, financial courts ruled—between 2024 and the end of September 2025—on the liability of 99 defendants, issuing fines in 72 cases totaling 4,139,000 dirhams, ordering restitution of losses in 9 cases amounting to 1,151,676.40 dirhams, while dismissing charges in 27 cases.
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Le rapport attributes most of the recorded violations to weaknesses in internal control systems, lack of coordination between departments, limited human resources, and insufficient knowledge of public procurement regulations, in addition to constraints related to delayed budget approvals and the need to ensure continuity of public services.
The report attributes most of the recorded violations to weaknesses in internal control systems, lack of coordination between departments, limited human resources, and insufficient knowledge of public procurement regulations, as well as constraints related to delayed budget approvals and the need to ensure continuity of public services.
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Quant à la nature des entities concerned, le rapport notes that public institutions accounted for nearly 80% of the cases brought before the Court of Auditors, compared to 89% at the level of regional courts of accounts.
Regarding the nature of the entities concerned, the report notes that public institutions represented nearly 80% of the cases brought before the Court of Auditors, compared to 89% before regional courts of accounts.
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As for the categories of individuals prosecuted, the report indicates that 63 individuals appeared before the Court of Auditors, with authorizing officers, their assistants, and managers accounting for 46%, while 332 individuals appeared before regional courts, including presidents of local councils representing 47%.
Regarding prosecuted individuals, the report indicates that 63 persons appeared before the Court of Auditors, with authorizing officers, their assistants, and managers accounting for 46%, while 332 individuals appeared before regional courts, including local council presidents representing 47%.
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Le rapport notes également que several entities concerned undertook corrective measures prior to the activation of legal procedures, generating a positive financial impact estimated at 629.2 million dirhams, in addition to managerial, environmental, and social benefits.
The report also notes that several concerned entities implemented corrective measures prior to the activation of legal proceedings, generating a positive financial impact estimated at 629.2 million dirhams, along with managerial, environmental, and social benefits.
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Le Conseil affirme en outre que les juridictions financières take into account, when deciding to initiate proceedings, a balance between procedural costs, financial stakes, and intervention effectiveness, noting that more than 95% of complaints received lack serious elements to establish liability.
The Council further affirms that financial courts consider—when deciding whether to initiate proceedings—the balance between procedural costs, financial stakes, and intervention effectiveness, noting that more than 95% of received complaints lack serious elements to establish liability.
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Dans un volet connexe, le rapport indique que le Procureur général du Roi près la Cour des comptes a referred 20 files to the Prosecutor General at the Court of Cassation, Head of the Public Prosecution, involving acts potentially subject to criminal sanctions.
In a related aspect, the report states that the Prosecutor General at the Court of Auditors referred 20 cases to the Prosecutor General at the Court of Cassation, Head of the Public Prosecution, involving acts potentially subject to criminal penalties.
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Ces dossiers concernent 13 collectivités territoriales, quatre établissements publics, un service public, une entreprise publique et une association.
These cases involve 13 local authorities, four public institutions, one public service, one public enterprise, and one association.
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Source : Fes News Media
