فاس نيوز ميديا جريدة الكترونية جهوية تعنى بشؤون و أخبار جهة فاس مكناس – متجددة على مدار الساعة
On Tuesday, the Court of Auditors released its annual report on the audit of political party accounts for the year 2023, revealing numerous irregularities in the declaration of expenditures, justification of resources, and management of public funding. The report falls under the Court’s mandate as outlined in Article 147 of the Moroccan Constitution, the organic law on political parties, and the financial courts’ code.
According to an official statement, the report is divided into two parts. The first outlines general audit findings, including the follow-up on the return of unduly received or unutilized public funds and the evaluation of compliance with past recommendations—especially those concerning studies and research funded in 2022. The second part provides detailed audits for each individual party.
The Court confirmed that it received financial statements from 27 out of 33 political parties, of which only 22 submitted their accounts within the legal deadlines. While 23 parties had their accounts certified by chartered accountants, four received qualified opinions, and four others submitted unaudited statements.
Key deficiencies identified include:
- Seven parties failed to submit the required supplementary information.
- Three parties did not provide full bank statements.
- Three other parties did not present detailed expense reports.
Regarding party income, the Court found missing supporting documents for self-generated resources totaling MAD 1.72 million, representing 1.64% of declared income in 2023. Certain parties also exceeded the legal limits for cash receipts.
In terms of expenditures, the Court flagged shortcomings in documenting operating expenses among 17 parties, totaling approximately MAD 5.73 million—6.27% of declared expenses. These discrepancies involved missing or inadequate documentation, or documents issued under third-party names.
On the issue of refunding unjustified public funds, the report notes that 24 parties returned MAD 35.92 million between 2022 and March 2025. However, 15 parties have yet to return approximately MAD 21.96 million, linked to election campaigns and operational costs from previous years.
In reviewing accounting practices, the Court reported various observations for 23 parties, including:
- Failure to record repayable support amounts,
- Accounting errors,
- Non-compliance with standard accounting formats,
- Violations of accounting principles.
When following up on recommendations concerning studies funded by additional support in 2022, the Court found that only three parties submitted final reports, while four others returned unused funds totaling MAD 2.03 million, thereby regularizing their positions with the Treasury.
The Court concluded by urging stricter adherence to legal and accounting standards. The full report, along with Arabic and French summaries, is available on the Court’s official website: www.courdescomptes.ma.
Source: Fes News Media
