Annual Report of the Public Finance Court for the year 2014

Annual Report of the Public Finance Court for the year 2014

During the year 2014, the Public Finance Court conducted sixteen (16) assignments relating to management audit and the use of public funds. It also rendered 103 court rulings including 84 relating to the evaluation of the accounts of public accountants, and 19 in the area of budgetary and financial discipline. Moreover, the Court referred two (2) cases to the Minister of Justice, containing facts likely to be criminal in nature.

With regard to Regional Public Finance Courts, the total number of audit assignments carried out in 2014 amounted to 120. These assignments related to all the categories of regional or local authorities, local public service entities, some delegated companies of local public services and some associations having benefited from public subsidies. Concurrently with these assignments, Regional Public Finance Courts rendered 1.127 final judgments as regards the evaluation of accounts and 29 judgments relating to budgetary and financial discipline. They also issued 47 expert opinions about administrative accounts not approved by the legislative councils of the regional or local authorities concerned.

First part : Public Finance Court

Second part : Regional Public Finance Courts

Jurisdictional activities (Arab)

Non jurisdictional activities ( Arab)

Directorate of Road Transport and Traffic Safety (Arab)

Management of vehicle registration cards and driving licenses

National Center of Testing and Approval

National Institute for Agricultural Research

Directorate of National Meteorology

Al Omrane Tamesna Company

Riyadh Development Company

Moroccan Office of Industrial and Commercial Property

Office of Commercialization and Export

Office of Co-operation Development

Moroccan Center for the Promotion of Exports

Moroccan Copyright Office

Management of State judicial litigation system

Budgetary control, local agents and the network of accountants affiliated to the diplomatic and consular network

Moroccan Customs Association

Annual Report of the Public Finance Court for the year 2014 : Highlights