Evolution of the institutional Framework
The institution of the superior audit of public finance has been made in a progressive fashion, characterized by four main stages:
1960: Institution of the National Commission of Accounts
Public finance control was ensured by the National Commission of Accounts established in 1960, which was affiliated to the Ministry of Finance. Its action was limited since it performed a superior accounting verification of an administrative nature rather than a jurisdictional examination.
1979: Creation of Court of Accounts
The year 1979 witnessed the official establishment of the Court of Accounts as a Superior Institution of Public Finance Audit, in conformity with Act n° 12-79. According to the provisions of Article 1 of this Act, the Court is in charge of:
- ensuring the superior control of the execution of Finance Laws ;
- ascertaining the regularity of operations of proceeds and expenses of the organisms liable to its control and, if the case arises, repressing defaults to the regulations that govern such operations;
- controlling and evaluating the management of the organisms under its control authority;
- Reporting to his Majesty the King on the entire set of its activities.
1996: Promotion of the Court of Accounts to the rank of Constitutional Institution
The promotion of the Court of Accounts, in 1996, to the rank of Constitutional Institution, following the example of similar entities in developed countries, shows the will of His Majesty the King to see the Court actively participating in the rationalization of public management, and playing its rote fully as a supreme audit institution. Chapter X of the Constitution clearly states that « the Court of Accounts is assigned to ensure the supreme control of the execution of Finance Laws». The Constitution also provides for the creation of Regional Courts of Accounts, in charge of the control of accounts and management of Local Councils and their clusters.
2004: Promulgation of the Code of Financial Jurisdictions
In implementation of the aforementioned constitutional provisions, Act n° 62-99, constituting the Code of Financial Jurisdictions, was promulgated on 13 June 2002. This new code has allowed to adapt the evolution of Public Finance Courts in Morocco to the level of international standards, as well as to reinforce and widen the scope of their competence and autonomy.
This Code has established the provisions stipulated by the Constitution by creating Regional Courts of Accounts (RCA). The entire set of legislative provisions have been put together in three books:
- Book I : Provisions relative to the Court of Accounts;
- Book II : Provisions relative to Regional Courts of Accounts ;
- Book III: Statute of the Magistrates of Public Finance Courts
2010: Establishment of the Assets’ Declaration Chamber in charge of verifying the assets’ declarations of Government officials and auditing the accounts of political parties and electoral campaigns.
2011: Strengthening of the constitutional powers of the CoA in the constitution of July 2011.
2013: -Establishment of the 4th Chamber in charge of the agriculture and economic development sectors.
-Establishment of a coordination unit for the RcA.
2014: Creation of the chamber of Compliance audit.
2015: Creation of New training facility.
2016 : Establishment of 12 Regional Courts of Accounts in line with the Advanced Regionalisation process in Morocco;
Amendment of the law No.62-99 to comply with the new constitution;
Establishment of a unit of standards and quality ;
Preparation for certifying the state’s accounts in 2020 introduced by a recent change in the new organic law of finance of 2015.