55. Which institution(s) receives financial reports from political parties and/or candidates?

Morocco

Morocco

Answer
Auditing agency
Source

Art. 147, 2011 Constitution, https://www.constituteproject.org/constitution/Morocco_2011.pdf.

Art. 292,   Loi n° 9-97 formant code électoral,  https://www.chambredesrepresentants.ma/sites/default/files/loi9.97.pdf

Articles 44 and 45, Loi organique n° 29-11 relative aux partis politiques,

http://www.sgg.gov.ma/BO/bo_fr/2021/BO_7000_Fr.pdf

Décret n° 2.16.667,  6 kaada 1437 (August 10, 2016), http://www.sgg.gov.ma/BO/bo_fr/2016/BO_6500_Fr.pdf. 

Comment

The origin of the funds and their use is subject to a posteriori control by the Court of Auditors. Candidates and their parties will therefore have to establish campaign accounts.

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