Zainab Al-Adawi, the first president of the Supreme Council of Accounts, reported today, Tuesday, before the Houses of Parliament, that the financial courts issued a total of 3,213 final decisions and rulings during the year 2022 and up to the end of December 2023, including 2,933 decisions and rulings discharging liabilities, and 280 decisions and rulings pursuant to which a deficit was declared. In the accounts presented, a total amount of 33 million, 250 thousand and 393 dirhams.
Mrs. Al-Adawi added, during a joint plenary session of the House of Representatives and Advisors devoted to presenting a presentation on the work of the Supreme Council of Accounts for the period 2022-2023, that the financial courts recorded the recovery of the concerned agencies in a total amount of 71 million and 139 thousand and 918 dirhams following the receipt of the relevant public accountants of notes or observations. With the relevant preliminary decisions, that is, before issuing final decisions or rulings on the accounts in question.
It highlighted that the violations that constituted the subject of deficit judgments and decisions, in the field of auditing and deciding on accounts, are mainly related to cases of failure to take due measures in the field of revenue collection, which resulted in public debts becoming obsolete or uncollectible, or to failure to monitor the validity of liquidation accounts in the field of expenditures.
In the field of discipline related to the budget and financial affairs, Ms. Al-Adawi reported that the financial courts issued, during the year 2022 and until the end of December 2023, 135 decisions and rulings on fines and restitution, a total of more than 17.8 million dirhams. In addition to referring the King’s Attorney General to the Supreme Council of Accounts to The Public Prosecutor at the Court of Cassation – Head of the Public Prosecution, 22 files related to acts that may require a criminal penalty, including 21 files in the process of investigation and one file in the process of investigation.
She pointed out that the exercise of financial disciplinary jurisdiction showed that the majority of popular cases were filed by the Public Prosecution with the Council, at the request of internal bodies in the financial courts, adding that the Ministry of the Interior was unique in being the only authority that issued requests to file cases from external referrals, as it constituted 13 Percent of the total applications submitted before the regional boards of accounts.
She pointed out that most of the censures, the subject of cases decided by the financial courts, during 2022-2023, relate to cases related to failure to impose and collect revenues, failure to respect the rules of property management, as well as cases of non-compliance with the rules for implementing public expenditures and regulatory texts related to public transactions.
Mrs. Al-Adawi confirmed that the Council, with the aim of spreading the rules of good public management, was keen to draw attention to a group of gaps and imbalances in this measure with the aim of working to avoid them, explaining that the matter is mainly related to the violations committed and the responsibilities of those involved in the field of collecting resources and paying expenses, especially in Public orders framework.
In connection with the jurisdiction of the compulsory property declaration, Ms. Al-Adawi indicated that the financial courts received a total of 104,733 declarations during the period from the beginning of January 2022 to the end of December 2023, which coincided with the renewal period for obligated persons’ permits, bringing the number of declarations filed from the year 2010 to the end of December 2023 A total of 451,167 permits, an average of 32,226 permits filed annually.
With regard to tracking the filing of property declarations, the number of those obligated to comply with the declaration obligation reached 4,563 from the category of public employees and agents, and 3,711 from the category of elected officials of local councils and professional chambers. The procedures for reporting warnings taken by the financial courts enabled the situation of 80 percent of them to be settled.
In the field of auditing the accounts of political parties and examining expenses related to electoral operations and the disbursement of additional annual support, Ms. Al-Adawi highlighted that the Supreme Council of Accounts has restricted the status of the return of unjustified support amounts to the end of December 2023, which are related to annual support or electoral entitlements for the year 2021, as 20 parties and trade union organizations have guaranteed One of them was to return the amounts of public support granted to it, amounting to a total of 37.07 million dirhams, while the amounts to be returned were limited, as of the same date, to an amount of 28.27 million dirhams, to 17 parties and two trade union organizations.
Regarding the disbursement of additional annual support granted to political parties to cover expenses incurred for tasks, studies and research, additional annual support was disbursed for the year 2022 for the benefit of seven political parties with a total amount of 20.10 million dirhams.
The data included in Ms. Al-Adawi’s presentation indicated that, due to the short period between the date of disbursing the additional annual support (between September and November 2022) and the end of December 2022, the beneficiary parties were unable to use it during this short period, and two parties returned the total additional annual support granted. They were transferred to the treasury for not using it, amounting to 2.76 million dirhams.