Regional Courts of Accounts

Competences

In accordance with the provisions of article 149 of the Constitution, the Regional Courts of Accounts (RCA) are responsible for ensuring the control of the accounts and the management of the regions and other local authorities and their groupings.

Within the limits of its jurisdiction, the Regional Court :

  • Judges the accounts and controls the management of local authorities, their groupings and public institutions under the supervision of these authorities and groupings.
  • Also exercises a jurisdictional function in terms of budgetary and financial discipline with regard to any manager, civil officer or agent :

- local authorities and their groupings.

- public institutions under the supervision of these authorities and groupings.

- all companies or businesses in which local authorities or groups own separately or jointly, directly or indirectly, a majority stake in the capital or a preponderant decision-making power. The wali and the governor are subject to the jurisdiction of the Regional Court when they act as the authorizing officer of a local authority or group.

  • Controls the management of concessionary companies or managers of a local public service and companies and businesses in which local authorities, groupings, public institutions under the supervision of these authorities and groupings own, separately or jointly, directly or indirectly , a majority stake in the capital or a preponderant decision-making power.
  • Controls as well the use of public funds received by companies, other than those mentioned above, associations, or any other organizations benefiting from a participation in the capital or financial assistance whatever its form on the part of a local authority, a grouping or any other body subject to the control of the Regional Court.

  • Contributes to the control of acts relating to the execution of the budgets of local authorities and their groupings. At this level, the Minister of the Interior, the Wali or the Governor, within the limits of the powers delegated to them, in accordance with the legislation and regulations in force, may submit to the Regional Court any question relating to acts dealing with the execution of the budget of a local authority or grouping