On February 15, 2010, the legal framework governing the Mandatory Declaration of Assets (MDA) came into effect.

This framework was published in the Official Gazette No. 5679 on November 3, 2008, in its Arabic version, and No. 5680 on November 6, 2008, in its French version.

The legal provisions regulating the MDA aim to promote public integrity and enshrine the principles of accountability, transparency, and the safeguarding of public funds.

The obligation to declare assets reflects Morocco’s commitment to enhancing transparency and integrity in public governance by fostering values of rectitude, integrity, and exemplary conduct, in line with the practices of advanced democratic nations.

To ensure the efficiency and independence of the MDA oversight process, the legislator entrusted the Court of Accounts with the responsibility for receiving, monitoring, and auditing these declarations. This orientation was further reinforced by the principles enshrined in the 2011 Constitution, specifically Articles 147 and 158, which state:

• Article 147: “The Court of Accounts monitors and ensures the follow-up of asset declarations…”
•  Article 158: “Any person, elected or appointed, assuming public office must submit, in accordance with the provisions of the law, a written declaration of assets and holdings directly or indirectly owned, upon assuming office, during their tenure, and at the conclusion of their duties.”

To achieve these objectives and encompass all political and administrative officials, whether appointed or elected, a series of legislative measures were adopted.

Two dahirs (royal decrees) were amended, including those governing the status of government members and their cabinets, as well as the creation of the High Authority for Audiovisual Communication (HACA). Additionally, three organic laws were amended: the law concerning the Constitutional Council, the law concerning the House of Representatives, and the law concerning the House of Councillors.

Similarly, three laws were amended: the statute governing the judiciary, the Code of Financial Jurisdictions, and the dahir approving the Penal Code.

Finally, Law No. 54-06 was introduced, instituting the mandatory declaration of assets for certain elected officials of local councils and professional chambers, as well as for certain categories of civil servants and public agents.

These legal texts define the content of the declarations, the categories of persons subject to the obligation, the bodies responsible for receiving, monitoring, and auditing the declarations, as well as the associated procedures and sanctions.