In accordance with the provisions of article 149 of the Constitution, the Regional Courts of Audit (RCAs) are responsible for ensuring the control of the accounts and the management of the regions and other local authorities and their groups.
The provisions of Book II of the Financial Jurisdictions Code related to the Regional Courts of Auditors, entered into force on January 1, 2004.
Pursuant to the provisions of Article 116 of Law 62.99 forming the Financial Jurisdictions Code, Decree No. 2.15.556 fixed the number of Regional Courts, their names, their headquarters and their territorial jurisdictions. These are 12 Regional Courts of Auditors installed in the cities of: Tangier, Oujda, Fez, Rabat, Beni Mellal, Casablanca, Marrakech, Errachidia, Agadir, Guelmim, Laâyoune and Dakhla.
The creation of the RCAs is part of the process of strengthening the decentralization and deconcentration policy carried out by our country; policy which assigns an increasingly important role to local authorities in the management of public affairs.
The missions of the Regional Courts of Accounts at the local level are an extension of those of the Court at the national level. Thus, the powers of the Court and the RCAs are complementary and the competences, procedures and organization are broadly similar.