With a public funding covering 53% of their declared resources, political parties are scrutinized for the transparent management of their budgets. Faced with the inadequacies noted by the Court of Auditors in the audit of the finances of these entities, the Ministry of the Interior decided to act. Abdelouafi LaftitMinister of the Interior, recently presented an ambitious project to the Parliament. It consists of the establishment of a information system common intended to optimize the use of the chart of accounts specific to political parties. This project also includes the development of a guide to accounting procedures, in response to the numerous gaps noted in the financial jurisdiction’s reports. These tools aim to strengthen the transparency, clarity and credibility of party finances, a fundamental issue as we approach the next elections.
A standardized chart of accounts: a necessity for financial transparency
From there, the Minister of the Interior, Abdelouafi Laftitin a presentation during the presentation of the sectoral budget of his ministry, insisted on the importance of a unified tool: “The common information system and the guide to accounting procedures will allow optimal use of the accounting plan, thus guaranteeing greater transparency and credibility of political party accounts.
Recommendations from the Court of Auditors: a call for profound reform
The current reform is also based on the strong recommendations of the Court of Auditorsexpressed in its report published in February 2024 (Report relating to the audit of political party accounts and verification of the sincerity of their expenditure under public support for the year 2022). The institution had stressed the need to organize targeted training for party executives, so that they can master the new accounting and financial rules. She also insisted on the importance of supporting the resources and expenses of the parties with supporting documents in accordance with the legislation in force, particularly with regard to salaries, rents and mission expenses. Finally, the Court of Auditors recommended strengthening the management capacities of political parties through the adoption of modern tools, such as a structured organization chart and job descriptions clearly detailing the responsibilities of each function. These recommendations come in a context where many parties are struggling to justify their spending. In 2022, more than 15.64 million dirhams of expenses incurred as part of missions and studies were not supported by evidence attesting to competition in the selection of service providers.
A project aimed at modernizing the management of allocated public funds
The project of Ministry of the Interior aims to go beyond the recommendations to transform the financial management of parties. In addition to the common information system, the procedures guide will detail each stage of the accounting process, from chronological records to balance sheets, including bank reconciliations. According to available data presented by the Court of Auditors, 53% of the resources of political parties come from public funds, which highlights the crucial importance of their rigorous management. In 2022, parties declared a total of 152.97 million dirhams, but irregularities persist, affecting 26% of spending. Furthermore, the Court of Auditors noted delays in the execution of certain projects, with studies financed in 2022, but whose implementation extended until 2023. To avoid these failures, the adoption of a accounting system shared between the parties will allow rigorous monitoring of subsidies, particularly those intended for missions, studies and research.
Promising prospects and challenges to overcome
A vast project is therefore open to gradually bring the political parties towards the best standards of management and financial transparency. The future common information system and the accounting procedures guide will constitute important milestones in this process.
