Creation

The Regional Court of Accounts for Tangier–Tétouan–Al Hoceima 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. At the time, its territorial jurisdiction encompassed Tangier–Tétouan Region.
In alignment with the Kingdom's new regional division in 2015, the jurisdiction of the Court was expanded under Decree No. 2.15.556 dated October 5, 2015, to encompass Tangier–Tétouan–Al Hoceima Region following the merger of Tangier–Tétouan Region with the Province of Al Hoceima, which had previously been under the jurisdiction of the Regional Court of Accounts in Oujda.

Composition

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

Jurisdiction

The jurisdiction of the Regional Court of Accounts for Tangier–Tétouan–Al Hoceima Region extends to all entities subject to its oversight. These include:
•    1 regional council
•    8 prefectures and provinces
•    154 local communes
•    17 intercommunal clusters and cooperation institutions
•    2 State-owned companys
•    21 delegated management contracts
•    14 local development companies

Oversight Outcomes for the Period 2022–2024

•    Issuance of 185 final judgments in the context of account adjudication, with total recorded deficits amounting to MAD 6,711,008.70
•    Issuance of 15 judgments under budgetary and financial disciplinary proceedings, resulting in financial penalties totaling MAD 522,000.00, in addition to the recovery of amounts nearing MAD 149,000.00
•    Execution of 22 missions related to management control and evaluation of completed programs and projects
•    Receipt of 11,258 mandatory asset declarations from audited individuals, in accordance with the legal provisions governing asset disclosure