Audit
Cour des Comptes du Maroc
Cour des Comptes
69/100
Summary
Drafted with AI
Drafted with AI from the cited sources under the direction of UnGovr staff. UnGovr holds editorial responsibility for this page. How this site is made
Morocco's Cour des Comptes operates under Loi n°62-99 (Code des juridictions financières), promulgated by Dahir n°1-02-124 of 13 June 2002. It functions as a full financial court, auditing state accounts and exercising legal jurisdiction over public accountants. Constitutional basis: Constitution 2011, Arts. 147-152.
Independence Scorecard
69/100
Limited
Methodology v0.1
| Appointment | Executive appointment |
|---|---|
| Term length | 10 years |
| Removal standard | For cause only |
| Budget independence | Legislative line item |
| Subpoena power | Yes |
| Compel testimony | Yes |
| Records access | Full access |
| Public reports required | Yes |
| Pre-publication review | None — reports published directly |
Statute
- Name
- Loi n°62-99 formant Code des juridictions financières
- Citation
- Loi n°62-99, Dahir n°1-02-124 du 13 juin 2002
- Full text
- Agency website →
Jurisdiction scope
Supreme audit institution for Morocco; audits the general state budget, public entities, and local authorities. Exercises jurisdictional functions over public accounts. Reports to the King and Parliament.