Creation

The Regional Court of Accounts for the Oriental Region was established pursuant to Decree No. 2.02.701 dated January 29, 2003, which set forth the number, names, headquarters, and jurisdictions of regional courts of accounts. At the time, its territorial jurisdiction encompassed two regions: the Oriental Region and Taza–Al Hoceima–Taounate.
The jurisdiction of the Court was redefined under Decree No. 2.15.556 dated October 5, 2015, in alignment with the Kingdom's new regional division. As a result, the Court now covers a single region: the Oriental Region.

Composition

The Regional Court is composed of a President and a Public Prosecutor, supported by twenty-one judges, including three branch presidents. The Court also includes five auditors and eight administrative staff members, among whom are a Division Head and a Department Head.

Jurisdiction

The jurisdiction of the Regional Court of Accounts for the Oriental Region extends to all entities subject to its oversight. These include:
•    1 regional council
•    8 prefectures and provinces
•    124 local communes
•    10 intercommunal clusters and cooperation institutions
•    2 State-owned companys
•    19 delegated management contracts
•    5 local development companies
•    Over 350 associations

Oversight Outcomes for the Period 2022–2024

•    Issuance of 638 final judgments in the context of account adjudication, with total recorded deficits amounting to MAD 391,127.25
•    Issuance of 638 final judgments under budgetary and financial disciplinary proceedings, resulting in financial penalties totaling MAD 301,000.00
•    Execution of 93 missions related to management control and evaluation of completed programs and projects
•    Receipt of 8,747 mandatory asset declarations from audited individuals, in accordance with the legal provisions governing asset disclosure