Missions

Appeals of rulings and judgments

Appeals against rulings and judgments issued by the Chambers of the Court and the Regional Courts of Auditors.

I- Appeals against judgments issued by the chambers of the Court at first instance

The judgments pronounced in the first instance by the Court may be appealed in the inter-chambers panel.

  • Appeal in matters of accounts judgment

Parties entitled to appeal

Appeals are open to the public accountant or his legal successors, either personally or through an agent.

The same recourse is open to the Minister in charge of finance, to the Minister concerned, to the King’s Attorney General, to the Treasurer General of the Kingdom and to the legal representatives of the public bodies concerned.

The request for appeal is filed with the Court Registry within 30 days after notification of the final judgment.

Instruction

At the request of the reporting counselor, a copy of the request for appeal is notified to the other parties concerned, who may file it at the Court registry, within 30 days of the notification made to them, their memorandum in response and, where appropriate, all documents intended for its support.

The reporting counselor may require the parties concerned to provide any clarifications or justifications. In particular, he is empowered to carry out any investigations he deems useful, according to documents and on site.

When the investigation is completed, the reporting counselor draws up his report that he sends together with the supporting documents and the submissions of the parties concerned, to the First President of the inter-chambers formation, who hands it over to a reporting counselor.

The further procedure takes place in accordance with the provisions of articles 34 and 35 of law n°62-99 forming the JF code.

The judgement

The inter-chamber formation first decides on the admissibility of the request for appeal; if it judges that the appeal does not meet all the formal conditions required, it pronounces its inadmissibility by a final decision.

If the appeal is admissible, it rules on the merits and renders a final judgment in the event that it confirms the judgment subject of the appeal.

If the decision subject of the appeal is reversed, the procedure provided for in Article 37 of Law No. 62-99 above is applied.

  • Appeal in matters of budgetary and financial discipline

Parties entitled to appeal

The appeal is open to the person concerned, to the minister in charge of finance, to the minister concerned, to the King’s Attorney General and to the legal representatives of the organizations concerned.

The request for appeal is filed with the Court Registry within 30 days following the date of notification of judgment.

Inquiry

At the request of the reporting counselor, the request for appeal is notified to the other parties concerned, who may file at the Court registry, within thirty (30) days following the date of this notification, their memorandum in response with, if necessary , all documents intended for its support.

The rest of the investigation and judgment procedure takes place in accordance with the provisions of Articles 59 to 65 of Law No. 62-99 above.

The judgement

The panel first decides on the admissibility of the request for appeal on the form; if it deems the appeal admissible, it rules on the merits.

II- Appeal against judgments rendered by the Regional Courts of Auditors

  • Appeal in matters of judgment of accounts

The Court also rules on appeals lodged against final judgments pronounced by the Regional Courts.

Parties entitled to appeal

The appeal is made, at the request of the public accountant or his successors in title, personally or through an agent, the Minister of the Interior, the wali or the governor within the limits of the competences which they have. are delegated in application of the legislative and regulatory texts in force, from the minister in charge of finance or from the regional, prefectural or provincial treasurer, from the King’s Attorney General, from the legal representative of the local authority, the grouping, the institution or the public company concerned.

Trial and Judgment

As soon as a reporting counselor responsible for the investigation has been appointed, a copy of the request is notified to the other parties concerned, who may file at the Court registry, within 30 days of the notification made to them, their reply brief with all supporting documents if necessary.

The reporting Counselor may require from parties concerned to provide any clarifications or justifications. In particular, he is empowered to carry out any investigations he deems useful with documents and on site.

When the investigation is completed, the reporting Counselor draws up his report, which he sends, together with the supporting documents and the submissions of the parties concerned, to the president of the chamber concerned, who hands it over to a reporting counselor.

The further procedure and the judgment take place according to the terms mentioned in Articles 46 and 47 of Law No. 62-99 above.

  • Appeal regarding budgetary and financial discipline

The judgments of the Regional Courts dealing with budgetary and financial discipline may be subject to appeal before the Court.

The request for appeal must be filed by the applicant at the registry of the Regional Court within 30 days of the notification date of the judgment.

Parties entitled to appeal

The appeal is open to the person concerned, to the Minister of the Interior, to the Minister in charge of finance and to the King’s Attorney General.

The request must be introduced in the terms and according to the methods mentioned in Articles 141 and 142 of the Code of Civil Procedure, with the exception of the provisions of paragraph 3 of Article 142 which are not applicable.

Inquiry

Further to the request of the reporting Counselor, the request for appeal is notified to the other parties concerned, who may file at the registry of the Court, within thirty (30) days following the date of this notification, their memorandum in reply with, all documents intended for its support if necessary.

The further investigation and judgment procedure take place in accordance with the provisions of Articles 59 to 65 of Law No. 62-99 above.

Judgement

The panel first decides on the admissibility of the request for appeal on the form; if it deems the appeal admissible, it rules on the merits.