Rabat: First President of the Court of Accounts Zineb El Adaoui emphasized on Tuesday that cases related to budgetary and financial discipline in Morocco are primarily the result of management errors rather than personal misconduct. She highlighted that these cases should not cast doubt on the integrity of the individuals involved, arguing that the perception of corruption can be as damaging as corruption itself.
According to Agence Marocaine De Presse, El Adaoui presented the report on the judicial activities of the financial courts to the House of Representatives and the House of Councilors. She stressed the importance of preventing any misinterpretation or misuse of the findings of these courts. She clarified that financial discipline cases are distinct from criminal prosecutions, focusing on management errors that do not compromise individual integrity.
El Adaoui reiterated the financial courts’ role in enhancing public affairs management and improving service quality for citizens and economic actors. She pointed out that, in line with Morocco’s Constitution, these courts can impose sanctions for breaches of revenue and expenditure operations rules. She also emphasized the need to place cases in their proper context, distinguishing them from offenses under criminal court jurisdiction.
She noted that many management errors arise from incorrect application of legal provisions, failure to follow management procedures, or supervisory lapses, and do not constitute criminal offenses. El Adaoui highlighted the financial courts’ balanced approach in proceedings, which has led to an estimated financial impact exceeding MAD 629 million, as public bodies have implemented court observations and recommendations.
Addressing corruption perception, El Adaoui warned that exaggerated perceptions could be as harmful as actual corruption, noting that audit missions are sometimes misinterpreted as financial crime audits. She also discussed adversarial procedures during audits, where preliminary observations are sometimes leaked before final reports are completed.
El Adaoui mentioned that when potential financial offenses are identified, they are reviewed before referral to the public prosecutor. Between January 2024 and September 2025, 20 cases were referred for possible criminal prosecution. These involved 20 organizations, including public bodies and local authorities, with 55 criminal cases referred between 2021 and 2025.
Data from the King’s Public Prosecutor at the Court of Cassation shows six cases resulted in final decisions, with several others at various judicial stages. Of 31 complaints filed by associations or individuals from 2019 to 2026, 30 were closed without action, and one remains under investigation.
El Adaoui noted the implementation of a MoU between judicial bodies and the Court of Accounts, with 79 complaints reviewed between January 2024 and December 2025. Only two contained elements suggesting liability, with one relating to criminal matters and the other to financial discipline.
She concluded that most complaints received by financial courts do not lead to audit missions or referrals, with only a small percentage resulting in management control proposals or disciplinary procedures. Complaints likely to result in criminal proceedings remain below 1%.