The Court of Auditors unveiled, in its latest report for 2023-2024, a detailed assessment of the management and monitoring of compulsory declaration of assets in Morocco. This system, put in place to strengthen transparency and fight against corruption, is essential to the moralization of public life and the protection of public funds.
Notable progress but persistent disparities
According to data collected by the Court of Auditors, 15,876 asset declarations were filed between January 1, 2023 and September 30, 2024. They are distributed as follows:
- 39% of declarations come from civil servants et agents publics,
- 60% concern elected officials local authorities,
- 1% fall into other specific categories (members of the Parliament, constitutional judgesetc.).
The regional accounts councils received the majority of declarations, i.e. 14,637 files, mainly submitted by local elected officials, while the Superior Accounts Council recorded 1,239 declarations mainly from public officials.
The total of declarations filed since 2010 as of September 30, 2024 is brought to 462,826 declarations, distributed between 398,792 declarations for the category of civil servants and public agents (86.2%), 57,964 declarations for the category of elected representatives of local authority councils and professional chambers (12.5%) and 6,070 declarations for other categories of taxable persons (1.3%).
Irregularities and shortcomings noted
The report highlights several dysfunctions in the management of this system. These include in particular the non-compliance with reporting deadlines. The Court indicates that many declarants do not respect the deadlines set by law, particularly among local elected officials and public officials. As a result, the same authority had to issue several injunctions to force the offenders to regularize their situation. The report also highlights the lack of updating of declarant lists. “There remain gaps in the maintenance and updating of lists of persons subject to the reporting obligation. This undermines the ability of financial jurisdictions to effectively monitor compliance with this obligation,” notes the report.
Another point of improvement pointed out by the Court, that of incomplete or incorrect declarations. In this regard, the report mentions the problem of incorrect or insufficiently detailed declarations, making the effective evaluation of declared assets complex.
The recommendations of the Court of Auditors
To improve the efficiency and transparency of the system, the Court of Auditors makes several recommendations:
- Modernization and digitalization of the system through the establishment of an integrated electronic platform is recommended to facilitate the collection, monitoring and verification of declarations, while strengthening their traceability.
- Review of the legislative framework by unifying the texts governing the declaration of assets, aligning them with the principles of the 2011 Constitution for better legal consistency.
- Dissuasive sanctions by strengthening control mechanisms and introducing gradual financial and disciplinary sanctions against offenders or people providing inaccurate declarations.
- Clarification of criteria and obligations : It is recommended to broaden and specify the categories of assets to be declared, by introducing a minimum threshold for movable assets, in order to more faithfully reflect the standard of living of the declarants.
The challenge of transparency and accountability
By strengthening controls and modernizing procedures, the Court of Auditors wishes to establish a more effective and dissuasive system. The success of mandatory asset declaration relies on increased cooperation between the institutions concerned and the rigor of the controls carried out. This initiative is part of a broader dynamic of moralizing public life, essential for strengthening citizen confidence and preserving the integrity of public managers.
