Agadir – Morocco’s Court of Accounts has published its 2024-2025 annual report, in line with the directives of King Mohammed VI, strengthening the principles of good governance, transparency, and accountability
The report provides a comprehensive overview of the activities carried out by the Court of Accounts and the Regional Courts of Accounts during the reference period.
The report is structured into three main parts, reflecting the core missions of Morocco’s financial jurisdictions. It serves as a reference for improving public management and as a means of enriching public debate around governance and accountability.
Accountability and judicial oversight
The first section of the report focuses on the role of Morocco’s financial courts in enforcing accountability through judicial oversight.
It reviews activities related to auditing and ruling on public accounts, as well as cases involving budgetary and financial discipline, highlighting key findings from court decisions.
During the 2024-2025 period, the financial jurisdictions issued 4,452 rulings, the vast majority (95%) resulting in discharge decisions, while 217 rulings (5%) imposed financial liability totaling MAD 57.88 million. Before final judgments were issued, MAD 16.43 million was reimbursed.
In matters of budgetary and financial discipline, the courts issued 99 rulings, including 72 fines amounting to MAD 4.14 million, along with MAD 1.15 million in reimbursements.
The report also notes that several public institutions took corrective action following preliminary observations, even before formal legal proceedings began. These measures generated a positive financial impact of approximately MAD 629.2 million.
Between 2024 and September 30, 2025, 20 cases involving suspected criminal offenses were referred to the Public Prosecutor at the Court of Cassation, involving state-owned entities, local authorities, and one association.
Monitoring asset declarations and political party funding
The report’s second chapter examines how the Court oversees mandatory asset declarations, noting improved monitoring procedures. It identified 8,116 public officials who failed to comply with declaration requirements. After receiving official notifications, 39% corrected their situation, while 61% remained non-compliant, prompting the launch of formal notice procedures.
The chapter also reviews the audit of political parties’ finances for 2023, focusing on the use of public funding. The Court observed continued progress in the recovery of unused or unjustified funds. By November 15, 2025, 24 political parties had returned about MAD 36.03 million, while 14 parties still owed MAD 21.85 million.
The third chapter assesses how public bodies implemented recommendations issued by the Court and Regional Courts of Accounts. Before the end of 2025, 40% were fully implemented, 44% partially implemented, and 16% were not implemented.
Evaluation of Public Policies and Management Performance
The second section of the report presents the outcomes of evaluations and control missions designed to improve public management. The first chapter reviews the oversight of major reforms in areas like social protection, investment, renewable energy, public enterprises, and tax policy. The Court observed that its monitoring has helped speed up reforms while highlighting governance and financial risks that could impede results.
The second chapter summarizes five evaluation missions on territorial and social disparities, road safety, vocational training, water management, and overall public management performance. It emphasizes the need to clearly define local priorities and improve coordination among institutions for effective implementation and measurable results.
The third chapter provides 17 thematic summaries based on 176 management control missions, mostly conducted by Regional Courts of Accounts. These covered financial, social, cultural, and economic sectors, along with territorial development and local public service management.
The report also warns of continuing pressures on public finances due to deepening social needs, climate risks, and major reform projects, and calls for innovative financing methods and broader public-private partnerships.
It highlights the urgent need for pension system reform, noting that the civil service pension fund had a technical deficit of MAD 7.2 billion at the end of 2024, with reserves expected to run out by 2030 if reforms are delayed.
