Control of the use of public funds
The Court of Accounts and the Regional Courts of Accounts are entrusted with the oversight of the use of public funds received by associations or any other entity benefiting from capital contributions, financial aid, or any form of support provided by bodies under their jurisdiction (namely, the State, public institutions and enterprises, local authorities, their groupings, and affiliated entities).
This oversight aims to verify the extent to which public funds are used in accordance with the objectives set at the time of their allocation.
All entities benefiting from public funding and assistance are required to submit reports on the use of such funds to the financial courts in accordance with the applicable legal provisions.
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- To simplify the procedures related to the submission of public fund utilization reports through a unified electronic portal allowing beneficiary entities to submit their reports;
- To digitize data and information related to the disbursement and use of public subsidies and aid.
All entities that benefit from public subsidies or financial assistance—regardless of the form—are required to submit accounts detailing how these funds were used. These entities include:
- Associations and institutions established under Dahir No. 1.58.376 concerning the right of association;
- Cooperatives and cooperative unions;
- Trade unions and union federations;
- Private enterprises;
- Any other bodies receiving public funding or assistance
March 15 of the year following the receipt of public support or assistance is the legal deadline for submitting the annual report on the use of public funds by the beneficiary entities.
These entities are required to submit such a report for each year in which they benefited from public support.
The report on the use of public funds includes a set of data and information defined in Prime Minister’s Circular No. 13/2022, which outlines the procedures for submitting the annual report on the use of public funds and assistance received by associations.
The report includes:
- A statement of resources collected, categorized by source;
- A statement of expenditures made using public support;
- A detailed statement of completed projects;
- A detailed statement of in-kind public support.
The submission of the account is carried out through the following steps:
- Accessing the digital platform dedicated to the filing of accounts on the use of public funds and subsidies;
- Registration on the platform by the person in charge of the beneficiary entity of public aid;
- Validation of the registration by the financial jurisdictions;
- Submission of the account of the use of public funds;
- Confirmation of the account submission by the financial jurisdictions.