The meeting was attended by the heads and representatives of seven out of the nine-member SAIs. It represents the culmination of a fruitful process of consultation and coordination among the SAIs of Arabic-speaking African countries, initiated with the signing of a Memorandum of Understanding in Jeddah, Kingdom of Saudi Arabia, on December 4, 2025, on the sidelines of the General Assembly of the Arab Organization of Supreme Audit Institutions (ARABOSAI).

The constitutive meeting resulted in a consensus among members to entrust the presidency of the Organization—and consequently its Regional Council—for the next three years to the Arab Republic of Egypt, represented by the Accountability State Authority. The Libyan Audit Bureau will assume the General Secretariat and host the permanent headquarters of the Organization.

Furthermore, the Court of Accounts of the Kingdom of Morocco and the Court of Accounts of the Republic of Tunisia were elected as members of the Steering Board. The event was also marked by the election of the Organization’s External Auditor and Deputy Auditor, the adoption of its Statutes and Rules of Procedure, the approval of its first 2026–2029 Strategic Plan, and the creation of two technical committees entrusted with implementing the Organization’s strategic priorities and objectives.

Participants also agreed that the Libyan Audit Bureau will host the next meeting of the Regional Council in December 2029.

Following the conclusion of the proceedings of the constitutive council, the Governing Board held its inaugural meeting to consult on the Organization’s visual identity, examine the training plan, and explore avenues of coordination among stakeholders to bring to fruition the Organization’s projects and programs based on a clear, unified vision anchored in knowledge exchange, synergy of efforts, capacity building and the development of joint oversight initiatives. This momentum also aims to elevate the quality of public sector oversight and foster the principles of good governance, transparency and accountability at the regional, continental, and international levels.

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These appointments are part of the special royal solicitude that His Majesty has incessantly given to the supreme oversight system, thereby bolstering the constitutional role of Audit Courts and empowering them to fulfil their public finance oversight mandate and safeguarding the principles and values of good governance, transparency and accountability.

Following the swearing-in of new judges, the First President gave an orientation address in which she highlighted the symbolic nature and the significance of this formal hearing, which is held on the eve of the Moroccan people’s celebration of the 27th anniversary of His Majesty the King’s accession to the Throne of His Glorious Ancestors, may Allah assist him. She recalled the tenets of the High Royal Trust, which require a profound sense of responsibility, loyalty and commitment to effectively fulfil the mandate conferred upon Audit Courts.

She also stressed that upholding the institutional identity of Audit Courts is a collective responsibility that falls to each judge of these courts. This requires, on the one hand, strict adherence to the fundamental principles and values that underpin audit court work, especially requirements of integrity, probity, professionalism, objectivity, impartiality and neutrality. On the other hand, it requires acquiring new competencies and skills that enable the audit judge to be a contributor to development, creating value and making an impact.

The King’s Attorney General at the Court of Accounts said that the swearing-in is not a simple formality but a legal and ethical commitment that compels each judge of these Audit Courts to exercise his or her functions with all integrity, independence and impartiality throughout his or her professional career. He underscored that while belonging to Audit Courts confers a privilege and a prestigious and honorific status with a set of rights and guarantees under the general principles of law and the Code of Audit Courts as well as the Code of Ethics for judges of Audit Courts, this, in return, puts on the audit judge a heavy responsibility and professional and ethical duties that should be scrupulously observed.

The sworn-in judges include three judges of exceptional grade, recruited through direct selection, and 27 judges of the second grade, appointed after they completed their initial training (theory and practice) and passing the qualifying professional exam. Sworn in, the latter fulfilled the capacity of audit judge, which confers upon them the right to exercise all functions of Audit Courts pursuant to the constitutional and legal principles that govern their scope of action. The appointment of this new cohort of judges is a key milestone in reinforcing the human capital of the Court of Accounts and Regional Courts of Accounts.

On the sidelines of this formal hearing, the First President awarded Royal decorations to a group of judges and employees, granted by His Majesty the King Mohammed VI, may Allah assist him.

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This major event brought together ambassadors of countries holding responsibility positions within AFROSAI, contributing countries to development programs, international technical and financial partners and senior public officials of the Ministry of Foreign Affairs and International Cooperation and Moroccan Expats, and the ministry of Economy and Finance.

On this occasion, the Court of Accounts showcased the role of these two organizations and their strategic, priorities aiming to build the capacities of their member institutions and singling out the challenges to take up to attain the objectives they set. The Court also expressed its commitment, as Secretary-General of the said organizations and as SAI of the Kingdom of Morocco, to work on fostering South-South cooperation, guided by the unwavering commitment of His Majesty the King Mohammed VI may Allah assist him and of our country towards Africa.

The participants commended the leadership of the Court of Accounts and its commitment to building the capacities of members SAIs of AFROSAI and JURISAI and to fostering South-South cooperation. They underscored the key role of these institutions to promote accountability and improve public management.

Technical and financial partners expressed their willingness to support such support initiatives in favor of SAIs, aiming to ensure the proper use of development funds and to build trust of donors and citizens.

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The visit aims to enable the Djiboutian delegation to gain firsthand insights into Morocco’s experience in developing public finance oversight mechanisms. It also seeks to familiarize them with the mandates and areas of intervention of the Moroccan Court of Accounts, particularly regarding oversight of finance bill execution, performance efficacy efforts in addition to engagement with stakeholders, professional capacity-building, institutional communication as well as the Court’s ongoing digital transformation efforts and the mechanisms put in place to enhance audit performance and boost its effectiveness.

In her address on this occasion, Mrs. Zineb El Adaoui highlighted that the cooperation between the Moroccan Court of Accounts and its Djiboutian counterpart embodies the deep bonds of brotherhood uniting the Kingdom of Morocco and the Republic of Djibouti, underscoring that this joint cooperation is an extension to the perspicacious vision of His Majesty the King Mohammed VI may Allah assist him. She framed this cooperation within the South-South cooperation strategy, a strategic choice founded on solidarity and integration among African nations to build up their own capacities. She further stressed that the exchange of experiences and best practices among Supreme Audit Institutions is instrumental to advancing professional standards, refining working methodologies and leveraging new technologies and artificial intelligence. These efforts enable such institutions to carry out their mandates effectively in the service of public interest.

Ms. Ismahan Mahmoud Ibrahim commended the significant experience accumulated by the Moroccan Court of Accounts in public finance oversight as well as the progress achieved in upgrading working methods. She reaffirmed the Court of Accounts of Djibouti’s commitment to drawing on these best practices to step up its performance in supreme oversight. She also highlighted that the alignment between the two institutions’ audit models, combined with their active engagement within regional organizations of Supreme Audit Institutions, lays a promising foundation for strengthening bilateral cooperation, broadening partnership opportunities and facilitating the exchange of expertise in line with their shared objectives.

Both parties agreed to redouble efforts to establish a strategic framework for bilateral cooperation and ensure its effective implementation through concrete and sustainable action plans. They also pledged to bolster the capacities of Africa’s Supreme Audit Institutions to safeguard their independence and deliver tangible impact on citizens’ lives.

It is worth noting that both institutions play pivotal roles at the international level. The Moroccan Court of Accounts serves as the Secretariat-General of both AFROSAI and JURISAI, while the Court of Accounts of the Republic of Djibouti holds the presidency of the Regional Training Council for Francophone Sub-Saharan African SAIs (CREFIAF) and the Association of French-speaking Supreme Audit Institutions (AISCCUF). This underscores their prominent standing within the global public finance oversight ecosystem and paves the way for advancing governance and transparency across the African continent.

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This meeting provided an opportunity to present the mandates, functions, and constitutional powers assigned to the Court of Accounts, particularly with respect to mandatory asset declarations and budgetary and financial discipline. It also highlighted the coordination mechanisms set up internally between the Court’s various structures and the Attorney General’s Office, which plays a vital role in judicial activities, as well as with relevant national institutions. All of this is aimed at bringing about more ethical, transparent, and effective governance.

The digital tracking platform, developed by the Court to follow up on the implementation of recommendations issued after its audit and evaluation missions, was also extensively discussed by the two officials. The First President pointed out the platform’s substantial contribution to establishing coordinated and continuous tracking of corrective measures taken by audited entities. This tool is instrumental in scaling up the impact of the Court’s work and ensuring the sustainable improvement of public management at the national level. Furthermore, she emphasized the importance of following through on the execution of judicial decisions handed down by Financial Jurisdictions.

Wrapping up the meeting, both parties reiterated the critical role of aligning audit, disciplinary and judicial functions exercised by the Court of Accounts in shoring up the effectiveness of the national framework for preventing and penalizing breaches of public finance management rules.

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The First President of the Court addressed the ministerial panel on “Citizen-Centric Governance,” where she showcased the institution’s new strategic focus on driving tangible impact. She underscored how this vision shapes the Court’s oversight mandates through performance auditing and evaluating the actual, real-world impact of public programs and infrastructure projects on citizens’ lives.

Organized in partnership with the United Nations Economic and Social Commission for Western Asia (ESCWA), the Forum brought together ministers, senior officials and delegates from regional and international organizations across the Arab world.

Likewise, the Court contributed to the panel on “Restoring Trust through Transparent and Accountable Institutions.” During this session, the President of the First Chamber shared the Court’s expertise in governance, public accountability and leveraging digital transformation to enhance institutional transparency.

The Forum’s debates centered on institutional reform, digital and data governance, innovation financing and building trust in public institutions, all of which represent key priority areas at the core of modernizing public administration.

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Similarly, Article 66 of Organic Law No. 130-13 on the finance bills sets out that the draft settlement law must be accompanied by a report from the Court of Accounts on the execution of the Finance Bill, as well as a general declaration of conformity between the individual accounts of the accounting officers and the Kingdom’s general account.

In this context, the Court of Accounts has produced a report on the execution of the Finance Bill for 2024 and has communicated it to Parliament. A copy has been transmitted to the Head of Government and the Minister of Economy and Finance, in accordance with the aforementioned Article 66.

The aforementioned report, along with its summary in Arabic and French, is available for download.

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Entitled “Advanced Methodology and Operationalization of Evaluation,” this second phase is a continuation of the first training session held in June 2025. It aims to consolidate the participants’ acquired knowledge by honing their methodological and operational skills.

In her closing address, Mrs. Zineb El Adaoui, First President of the Court of Accounts, underscored that the training represents a significant step in the implementation of the joint roadmap aimed at equipping African SAIs with the necessary tools, methods and skills in the area of evaluation. On this occasion, she reaffirmed the Court of Accounts’ commitment, in its capacity as the General-Secretariat of both AFROSAI and JURISAI, to continue its efforts in mobilizing its own resources as well as those of its partners to support the capacity-building of SAIs across the African continent.

For his part, His Excellency Mr. Ahmed Aboubacrine commended the unwavering commitment of the Court of Accounts of the Kingdom of Morocco to supporting and building the capacities of African SAIs. He further stressed that, beyond consolidating the skills acquired, the training aims to anchor a shared conviction regarding the evaluation function as an indispensable tool for transforming public action, directed towards a concrete improvement of citizen’s living conditions.

At the conclusion of the closing ceremony, participation certificates were awarded to the attendees, recognizing their dedication and active involvement throughout this training cycle.

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On this occasion, both parties praised the excellent cooperation relations uniting the two SAIs, which are based on shared values of good governance, transparency, accountability and the promotion of public action performance for the good of citizens.

This meeting was an opportunity to present to His Excellency the Ambassador the constitutional mandates and powers of the Court of Accounts. The Court serves as an institution safeguarding the principles of good governance, transparency, integrity and accountability, and it plays a central role in supporting public reforms and fostering citizen trust in public institutions. Additionally, its role was highlighted as the General Secretariat of the African Organization of Supreme Audit Institutions (AFROSAI) and the international organization of SAIs with jurisdictional functions (JURISAI).

At the conclusion of this meeting, both parties reaffirmed their commitment to further consolidating cooperation relations between the Court of Accounts and the ASA, both bilaterally and within the framework of the regional and international organizations to which they belong. In this regard, His Excellency the Ambassador reiterated his full readiness to encourage and support any initiative capable of strengthening this institutional partnership, in perfect harmony with the fraternal ties and the historic, privileged cooperation relations uniting the Kingdom of Morocco and the Arab Republic of Egypt.

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On this occasion, the parties expressed their satisfaction regarding the quality and the extent of their cooperation, particularly as part of the evaluation of the implementation of projects and programs financed by entities under the UN umbrella and executed by national partners. They also reaffirmed their willingness to further build on this strategic partnership and confer upon it a more crucial dimension to foster good governance, drive public action performance and increase the impact of development programs and projects.

The exchange between the parties also addressed venues to expand their cooperation to new strategic areas, particularly the follow-up of the implementation of SDGs and propping up advanced regionalization efforts. It also covered cooperation opportunities for institutional development and building professional capacities for African SAIs as part of initiatives led by AFROSAI. The parties underscored the role of South-South cooperation as a catalyst for expertise and experience sharing, disseminating best practices within AFROSAI community to empower SAIs to become more performant, capable of supporting development ambitions and tackling challenges in their respective countries and in those of the continent.

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