The Court of Accounts invites all list representatives and candidates required to submit their electoral campaign accounts to follow the steps below in order to complete their submission through the registry:

1. Download and complete the annex file (tables), then upload it to the platform during the pre-registration process. Download link for annex file.
2. Pre-register on the digital platform: Access the platform via the provided link and fill in the required information, particularly regarding campaign revenues and expenditures. Access link to the pre-registration platform.
3. Print and sign the campaign account: Print and sign a copy of the campaign account (including detailed sources of funding, expense breakdown, and annexes), as well as the acknowledgment of pre-registration, which must be submitted to the registry.
4. Schedule an appointment for submission: Book an appointment via the designated link to submit the aforementioned campaign account and supporting documents to the registry of the Court of Accounts or one of the Regional Courts of Accounts. Appointment scheduling link.

Yes. The representative of the list or the individual candidate, as applicable, is required to submit their campaign account for the following elections:

• House of Representatives
• House of Councillors
• Regional Councils
• Councils of Prefectures and Provinces
• Councils of municipalities divided into districts
• Municipal councils where members are elected by proportional representation

Exemption: Candidates running in municipalities where members are elected by majority vote are not required to submit a campaign account.

No. In the case of an election by proportional representation, it is the representative of the list who is responsible for preparing and submitting the campaign account to the Court.

• No financial support from a political party or union;
• No expenditures incurred;
• All campaign expenses fully covered by the party or union?

Yes. Even in such cases, the representative or candidate is required to submit the campaign account to the Court of Accounts.

Following pre-registration on the dedicated portal, electoral campaign accounts must be submitted to the registry either of the Court of Accounts or of one of the Regional Courts of Accounts.

Yes. Campaign accounts must be prepared in accordance with the templates included in the annexes of the joint decision issued by the Minister of the Interior, the Minister of Justice, and the Minister of Economy, Finance and Administration Reform (Decision No. 2299.21).

The account must include:

• A detailed statement of funding sources;
• A breakdown of electoral expenditures;
• Annex tables;
• Supporting documents for all expenditures.

• Open a single bank account for all campaign expenses?
• Prepare and submit a single campaign account for all elections?

No. A separate bank account must be opened for the resources and expenses of each campaign, and a distinct campaign account must be prepared and submitted for each election.

The spending cap per candidate is as follows:

• House of Representatives: 500,000 MAD
• House of Councillors: 300,000 MAD
• Regional Councils: 150,000 MAD
• Councils of Prefectures and Provinces: 50,000 MAD
• Municipal Councils: 60,000 MAD

For example, the cap for a list with one representative and four candidates running for the House of Representatives is 2,500,000 MAD (500,000 × 5).

Template for a Proxy Letter for Submitting the Electoral Campaign Account