“Accounts” gifts efforts to offer protection to public cash

Inside the framework of its participation within the actions of the twenty-ninth consultation of the World Publishing and Guide Truthful in Rabat, the Preferrred Council of Accounts took the initiative to provide a presentation delivered by way of Mohamed Abaya, head of a department of the Appeals Chamber of the aforementioned Council, on its maximum necessary judicial jurisprudence within the box of shielding public finances, by which it mentioned one of the regulations derived from Those jurisprudences are in particular related to the sphere of deciding accounts and self-discipline associated with the price range and fiscal affairs, in each sides associated with source of revenue in addition to expenditures.

At first of his intervention, Abaya reviewed the constitutional foundations of the judicial powers of the Preferrred Council of Accounts, referring on this regard to Chapters 147 and 149 of the Moroccan Charter, which body the paintings of each the Preferrred Council and the Regional Councils of Accounts, along with the legislative foundations represented in Legislation 62.99 in the case of the Code of Courts. Finance and Legislation 61.99 in the case of figuring out the accountability of disbursement officials, auditors and public accountants.

The similar mins recorded that “the control of the expenditures and revenues of public businesses is basically entrusted to a few major actors; They’re the ones answerable for disbursement, this is, the heads of those businesses, such as though it considerations, as an example, a ministry or a territorial group, then the observers who adopt the tribal keep an eye on of expenditures, and the general public accountants who’re entrusted with tracking the orders for fee and restoration,” indicating the lifestyles of “a well-established concept within the control of public finances that frames the connection between The disbursement officer and the general public accountant, as their duties are separate and mutually unique.”

He added, explaining that “the individual ordering the disbursement takes the verdict to extract the cash; However he has no chance of doing so, because the extraction is entrusted to the general public accountant, who in flip can’t raise it out with the exception of in line with an order issued by way of the previous,” explaining that the philosophy of this bankruptcy unearths its clarification within the mutual tracking between those two actors.

Make a decision on accounts

In regards to the judicial powers of the monetary courts, Abaya defined that they’re “divided into two portions: auditing and selecting accounts, which is the accountability of the general public accountant, after which self-discipline associated with the price range and fiscal affairs, which is excited about all the ones considering managing public finances.” Together with accountants.”

The pinnacle of a department within the Appeals Chamber of the Preferrred Council of Accounts added, “Determination on accounts is directed to public businesses that experience a public accountant, and this is a strong point of the general public machine, that means that it does no longer require a referral to take action. The accountant is obligated to post the account and the accounts pass judgement on is obligated to audit and come to a decision on it.”

On the subject of judicial jurisprudence on this regard, the similar legitimate referred to a collection of normal regulations that the Council arrived at, similar to the truth that the general public accountant’s accountability prior to the pass judgement on of accounts has an purpose nature, that means that “when the latter makes a decision at the account, what basically considerations him is the standing of the account, without reference to the standing of the account.” The instances wherein the accountant works and whether or not he has the features to accomplish his paintings,” along with the guideline that states that “the lack to put into effect the overall choice does no longer save you a call at the ultimate account.”

With reference to the foundations associated with violations associated with source of revenue and expenditure, and after reviewing essentially the most outstanding violations that give upward push to legal responsibility on this regard, the similar intervener referred to the general public accountant’s accountability for the growing older of money owed relating to which he didn’t categorical any reservations, in addition to his accountability for no longer taking the important measures to assemble the source of revenue that he backed, along with The rule of thumb that states that “the accountability of the offender of mistakes in liquidating the expense does no longer negate the accountability of the general public accountant.”

Monetary self-discipline

As for the jurisdiction of the Preferrred Council of Accounts in regards to self-discipline associated with the price range and fiscal affairs, Mohamed Abaya referred to a gaggle of violations that require triggering private legal responsibility on this regard and stipulated in Article 54 of the Code of Monetary Courts, similar to violating the foundations of dedication to public expenditures, liquidating them, and ordering their disbursement, and violating Legislative and regulatory texts associated with managing the affairs of staff and brokers, or failure to appreciate regulatory texts associated with public procurement.

In the similar context, and talking about essentially the most outstanding normal regulations that the Council reached on this regard, the mins pointed to the guideline that confirms that “the issuance of a judicial choice that has the pressure of res judicata within the legal box does no longer save you the behavior of follow-ups prior to the monetary courts within the box of disciplinary issues associated with the price range and affairs.” “Monetary acts for a similar acts,” along with the truth that the nice religion of the offender of the violation does no longer exempt him from accountability within the box of monetary self-discipline.

He additionally reviewed a very powerful regulations that fear the source of revenue bankruptcy and the expenditure bankruptcy associated with this jurisdiction, similar to “the inadmissibility of granting money or in-kind subsidies by way of the heads of collective councils to the good thing about associations within the absence of any license from the deliberative councils or partnership agreements ratified by way of those councils,” in addition to Concerning the ineligibility of territorial municipal staff to get pleasure from privileges out of doors the ones equipped by way of legislative and regulatory texts in keeping with what’s allotted within the price range.