56. Which institution(s) is responsible for examining financial reports and/or investigating violations?
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.
