The financial jurisdictions consist of the Court of Accounts, which is responsible for auditing the State services as well as those of public institutions and enterprises, and the 12 Regional Courts of Accounts, which are tasked with overseeing the accounts and management of regions, other local authorities, and their groupings.

Law No. 62-99, which forms the Code of Financial Jurisdictions, defines the roles, organization, and operating procedures of the Court of Accounts (Book I) and the Regional Courts of Accounts (Book II), as well as the specific status of the judges in these financial jurisdictions (Book III).

The Court of Accounts adopts a rigorous approach to planning audits, which is based on identifying risks, assessing the added value and impact of the audit on citizens’ lives, and maintaining the flexibility necessary to address existing or emerging issues and challenges.

The Court audits the accounts of State services as well as those of public institutions and enterprises whose capital is exclusively subscribed by the State or public institutions, or jointly by the State, public institutions, and local authorities.

Through its jurisdictional powers, the Court of Accounts has the authority to impose sanctions on individuals found guilty of mismanaging public funds. If the Court identifies facts that warrant disciplinary action, the Attorney General reports these facts to the relevant authority responsible for disciplining the individual. If the facts appear to justify criminal sanctions, the Attorney General, on their own initiative or at the request of the First President, refers the matter to the Attorney General at the Court of Cassation to take appropriate action and informs the relevant authority of the individual’s affiliation.

At the end of each fiscal year, the Court of Accounts produces an annual report on the results of its audits. It also produces the First President’s referrals, the report on the implementation of the Finance Law, the General Declaration of Conformity, specific reports on management control missions, and thematic reports.

The Court of Accounts publishes its annual reports, which provide information on all missions carried out during the year. It also publishes the annual political party audit report and the report on the implementation of the finance law. The Court also publishes the results of the examination of election campaign accounts submitted by candidates’ representatives during elections.

The Court of Accounts publishes its annual reports, which provide information on all missions carried out during the year. It also publishes the annual political party audit report and the report on the implementation of the finance law. The Court also publishes the results of the examination of election campaign accounts submitted by candidates’ representatives during elections.

All publicly released reports are available for download on the official website of the Court. They are also published in the official bulletins.

I would like to file a complaint following an identified violation. The Court of Accounts gives special attention to complaints received. It has set out the procedures for receiving, reviewing, monitoring, and communicating the results of its processing of such complaints. In this regard, the Court of Accounts has launched a reporting platform that allows all stakeholders, including citizens, to submit and track their complaints while ensuring the anonymity of whistleblowers.