Based on the findings of its audit missions, the Court of Accounts issues recommendations to the audited entities. These recommendations aim to identify potential dysfunctions, anticipate risks, improve the management of controlled entities, enhance their performance, and elevate the quality of public services delivered to citizens.

To this end, financial jurisdictions emphasize the quality of their recommendations, ensuring that they are precise, constructive, and feasible. They adopt a proactive and interactive approach with the audited entities and relevant stakeholders, highlighting observed improvements and sharing best practices.

Since 2008, financial jurisdictions have implemented a dual approach to monitoring: sending detailed follow-up forms and questionnaires to the concerned entities two years after therecommendations’ publication in the annual report (documentary follow-up) or conducting on-site follow-up missions. This process assesses the measures adopted by the entities to implement the recommendations, evaluates their impact on management practices, and identifies any obstacles to their execution.

As part of the strategic orientations of financial jurisdictions for the 2022–2026 period and their commitment to the national digital transformation agenda, the Court launched a dedicated digital platform in 2022 to enhance and expand the monitoring of recommendations. This initiative represents a pioneering experience among supreme audit institutions.

Since its inception, the platform has significantly enhanced the added value of the audit work conducted by financial jurisdictions. It has also facilitated the effective implementation of recommendations by the concerned entities through tools that enable continuous and real-time monitoring of their progress.