The annual report of the Court of Accounts for 2023-2024 can be downloaded from the website of the General Secretariat of the Government via the following link.The aforementioned report and its summary in Arabic and French are available for download, in addition to an infographic of the key indicators of the report in Arabic and french, which can be consulted directly via the link (Ar), link (FR).

The Kingdom was elected by a majority vote cast at the 16th General Assembly of AFROSAI, held from December 2 to 6, 2024 in Tripoli, with the participation of the Court of Accounts, represented by a high-level delegation led by the Court’s First President, Zineb El Adaoui.Upon its election, the Kingdom of Morocco will host the permanent headquarters of this African organization.This election confirms the recognition by the organization’s member supreme audit institutions of the role of Morocco’s Court of Accounts in promoting public financial control and strengthening cooperation in this field at the continental level, as well as Morocco’s commitment to supporting joint African action in the field of financial control and contributing to the establishment of solid institutions capable of promoting transparency and good governance in the continent.It also reflects Morocco’s privileged and pioneering position in the African and international environment, and showcases the Kingdom’s firm commitment to strengthening global cooperation in its South-South dimension, in line with HM King Mohammed VI’s clear-sighted and enlightened Vision, which places African cooperation at the top of the Kingdom’s priorities.AFROSAI brings together the Supreme Audit Institutions of 54 African countries, along with the ECOWAS Court of Auditors. It holds its Annual General Meeting every three years to approve its reports and refresh its governance structures for the upcoming years.

Madam First President participated, in her capacity as Secretary General of the International Organization of Supreme Audit Institutions with Jurisdictional functions (JURISAI), in the meeting of the INTOSAI Governing Board held in Cairo on October 28, 2024.During her intervention on the agenda item dedicated to JURISAI, Madam First President recalled the main objectives of this organization, which consists of an institutional evolution of the Forum of SAIs with jurisdictional functions towards an enhanced cooperation framework, making it possible to better serve SAIs with jurisdictional functions and thus contribute to the overall objectives of INTOSAI.In this regard, Madam First President reaffirmed JURISAI’s spirit of belonging to the greater INTOSAI community, as reflected in its statutes and strategic plan, while emphasizing that the challenges inherent in jurisdictional activities can only be addressed by JURISAI within the framework of projects and actions initiated on a global level by INTOSAI, and in synergy and close collaboration with its bodies.Madam First President’s intervention was an opportunity to request the support of the INTOSAI Governing Board for JURISAI as a related entity of INTOSAI, which would strengthen the recognition of the values ​​and benefits of the jurisdictional model and increase the impact of jurisdictional functions in complementarity with audit and evaluation skills.The Governing Board welcomed this request by unanimously adopting a motion to amend the INTOSAI statutes in this sense at its next congress to be held in Egypt in 2025.

Represented by a delegation chaired by Madam the First President, the Court of Accounts of the Kingdom of Morocco took part, Tuesday October 8, 2024 in Paris, in the Constitutive General Assembly of JURISAI, the International Organization of Supreme Audit Institutions with Jurisdictional Functions. This event brought together presidents and representatives of 32 SAIs from countries in Africa, Europe, Latin America and Asia; with in particular the participation of Mr. Bruno Dantas, Minister and President of the Federal Court of Auditors of Brazil and current President of the International Organization of Supreme Audit Institutions (INTOSAI), as well as Ms. Margit Kraker, Secretary General of INTOSAI.JURISAI aims to promote the jurisdictional model within the SAI community, to strengthen their positioning on the international scene and to develop its specific standards. This organization therefore aims to be a lever for strengthening the capacities of its member institutions, by offering them a dedicated framework.One of the notable moments of this Assembly was the election of the Court of Accounts of the Kingdom of Morocco to the position of Secretary General of JURISAI. The ISC of Morocco will house, in this capacity, the headquarters of this new Organization.  This success demonstrates recognition of its efforts to promote the jurisdictional model.It should also be recalled that the Moroccan Court of Accounts, as initiator of the JURISAI initiative with the Federal Court of Accounts of Brazil, organized in February 2024 in Rabat the meeting to sign the Declaration Of Rabat for the constitution of this organization, followed in June 2024 in Casablanca by the meeting to sign its statutes.The Assembly also elected the French Court of Accounts as President of JURISAI and the presidents of its permanent committees, and adopted its strategic plan.

Speaking at the closing of an international conference recently organized by the French Court of Accounts, on the occasion of the constitutive General Assembly of the International Organization of Supreme Audit Institutions with jurisdictional functions (JURISAI), under the theme ” Auditors and judges: supreme audit institutions that make decisions “.  Mrs. Zineb EL ADAOUI, the First President of the Court of Accounts, highlighted the importance of situating the exercise of jurisdictional competencies within the broader context of public action. She stated that Supreme Audit Institutions (SAIs) must seek to achieve the right balance between sanctioning and preserving managers’ capacities for innovation and risk-taking.She added that SAIs must also take into account the increasing complexity of decision-making processes among auditees, and be diligent regarding the dilution of responsibility and the individualization of punishment, as well as evolving their approaches to consider the circumstances and causes behind the violations observed.Madam First President also highlighted the challenges that the power to make jurisdictional decisions imposes on SAIs with this responsibility, as well as the normative, operational, and organizational implications that arise from it. She stressed the necessity of a rigorous and clear institutional separation between the functions of auditor and judge, the importance of a coordinated strategic plan aimed at creating synergies between jurisdictional and non- jurisdictional functions, and the institutionalization of effective coordination and communication channels between audits and jurisdictional work carried out by the SAIs.She also emphasized, in this context, the dual challenge of professionalizing the judge-auditor role that SAIs with control and accountability functions face. with all that this implies in terms of human capital management mechanisms, quality assurance actions, and efforts to safeguard against the dichotomy of professions and duality of careers, while maintaining a balance between specialization and the preservation of the common identity foundation of their members.This event, organized in collaboration with the Association for the International Foundation of Public Finance (FONDAFIP), brought together prominent figures, including presidents and senior officials from SAIs, as well as experts, academics, and researchers.

On the sidelines of the signing ceremony of the statute of the International Organization of Supreme Audit Institutions with Jurisdictional Functions (JURISAI), organized by the Court of Accounts on Tuesday, June 25th, 2024, Mrs. Zineb EL ADAOUI, First President of the Court of Accounts, held a working meeting with her counterpart, Mr. Pierre Moscovici, First President of Court of Accounts of France. This meeting was devoted to discussing ways to enhance bilateral cooperation between the two institutions in areas of common interest.

On Tuesday, June 25, 2024, in Casablanca, the Court of Accounts organized a meeting of the members of the Forum of Supreme Audit Institutions (SAIs) with jurisdictional functions, in the presence of numerous presidents and representatives of these institutions from the continents of Africa, Europe, Asia and Latin America, with the aim of signing the Statutes of the International Organization of Supreme Audit Institutions with jurisdictional functions (JURISAI).This meeting is part of the implementation of the provisions of the Rabat Declaration, signed at a meeting of SAIs with jurisdictional functions, organized by the Court of Accounts on February 23, 2024, marking a leap forward in the framework of cooperation from a forum to an international organization affiliated to the International Organization of Supreme Audit Institutions (INTOSAI), in accordance with article 3 of its statutes.The participants unanimously agreed that the creation of the JURISAI organization marks a turning point in collaboration between SAIs with jurisdictional functions, focusing on strengthening, enhancing and improving the effectiveness of Supreme Audit Institutions in their jurisdictional dimension, so that these institutions can fulfill their role in promoting transparency, accountability and rationalization of the use of public funds.In addition, participants praised the important role played by the Court of Accounts of the Kingdom of Morocco, one of the Forum’s founding members, for its coordination efforts and effective contribution throughout JURISAI’s creation phase, and its initiative in hosting the preparatory meetings that led to the drafting of the organization’s statutes.

On June 16 and 17, the Cour des Comptes took part remotely in the Summit of Supreme Audit Institutions of the G20 countries, held in the State of Pará in the Federal Republic of Brazil, at the invitation of the summit presidency, represented by the Brazilian Union Court of Audit (TCU). This year’s summit focused on climate financing and the fight against poverty and malnutrition, two subjects of major importance in view of the 2030 Agenda for sustainable development.

On Tuesday, June 11, 2024, the First President of the Court of Accounts, Mrs. Zineb EL ADAOUI, accompanied by the King’s Attorney General to the Court, Ibrahim Ben Beh, received Mr. Javier Arvelo Villa, President of the Judicial Power and the Supreme Court of the Republic of Peru, who is on a working visit to the Kingdom of Morocco.At the beginning of this meeting, the First President of the Court welcomed Mr. Javier Arvelo Villa and the members of the delegation accompanying him. On this occasion, explanations were provided about the competencies and experience of the Court of Accounts, emphasizing the effective role of integration between the judicial and non-judicial attributions of the Court in protecting public funds and spreading the values ​​of integrity and transparency in the public sector. She also reviewed aspects of the relationship with the judicial power.For their part, members of the delegation of the Judicial Power of the Republic of Peru praised the Moroccan experience with regard to supreme oversight of public funds and the role of the Court of Accounts in supporting integrity in public management. Mr. Arvelo Villa also presented an overview of the role of the Judicial Authority and its relationship with other national institutions in Peru, including the Public Control Institution of the Republic.This meeting was attended, on the Peruvian side, by the judge, the president of women judges, and the head of the Office of International Technical Cooperation of the Judicial Authority, and, on the Moroccan side by the Secretary General of the Court of Accounts, the Director of the Cooperation and External Relations Pole of this Court, and the Head of the Training and Cooperation Pole of the Supreme Council of the Judicial Power.

Mrs. Zineb El Adaoui, First President of the Court of Accounts and Mr. Khaled Ahmed Shekshek, President of the Libyan Audit Bureau, chaired on Wednesday June 5, 2024, the signing ceremony of a memorandum of understanding in the field of Supreme Audit of public finances.This memorandum of understanding aims to develop constructive cooperation initiatives between the two parties, in order to share knowledge and experiences. It also aims to strengthen technical cooperation by exchanging working mechanisms and methodologies consistent with international standards, as well as strengthening professional capacities through training programs adopted by both parties.In her speech on this occasion, Mrs First President highlighted that cooperation is a way for the two institutions to face emerging constraints and challenges by developing working mechanisms in the field of digitalization and sustainable development, taking into account the expectations of stakeholders. In this context, Mrs First President stressed that the Court of Accounts, after having gone through two phases, the first founding phase and the second focused on the practice of control, has reached a new phase, focusing on the ultimate objective of have an impact on the lives of citizens through its reports and recommendations.For his part, the President of the Libyan Audit Bureau praised the eminent place occupied by the Court of Accounts due to the impact of its control work on the quality of public management. He also expressed optimism about what this partnership will bring to both institutions in the area of ​​superior audit of public finances.The two parties expressed, on this occasion, their desire to maintain a relationship of cooperation and lasting partnership, and to commit to taking all measures which would contribute to serving the common interests of the two parties.