2024-05-13 06:36:46
Since the entry into force of the Code of Financial Jurisdictions, and taking into account the competent authorities for referral of files within the framework of the DBF, all referrals recorded by the Court during the period from 2022 to the end of October 2023, had for the origin of the internal referrals, coming in particular from the general public prosecutor’s office and the formations of the chambers, specifies the report, noting, on the other hand, that no other authorized authority, according to article 57 of the same code, has made referrals to this subject.
This observation is also valid for cases brought by the public prosecutor’s office before the regional courts of accounts if we except the requests for referral emanating from the Ministry of the Interior (13% of the total), the only external authority, moreover, to have exercised this right among all those authorized to do so.
The preeminence of internal referrals reflects the implementation of integrated control, the aim of which is to ensure complementarity between the jurisdictional and non-jurisdictional attributions devolved to the financial jurisdictions, adds the same source.
The DBF cases, on which the financial courts ruled during the year 2022 and until the end of October 2023, focused, essentially, on the non-compliance with the rules for executing revenue and expenditure, as well as those relating to the regulation of public procurement.
Concerning the expenses, the facts in question consisted, mainly, of the start of work and the receipt of services before the implementation of the commitment procedure or before the approval of the commitment proposals, the non-compliance with the contractual deadlines for the execution of public orders, as well as incorrect certification of receipt of materials and services without ensuring that they comply with the contractual technical characteristics.
In terms of revenue collection, the alleged facts concerned, essentially, the non-imposition and non-recovery of a certain number of local taxes and duties, the non-application of the automatic taxation procedure to with regard to those liable for failure to fulfill their obligations, failure to take legal measures against persons occupying municipal public property without authorization or those who have failed to pay rent under property rental contracts falling within the private municipal domain.
Concerning the assessment of the judicial control of the financial courts in terms of verification and judgment of accounts, the report notes that the financial courts verify and judge the accounts of public bodies with a public accountant and rule through judgments and rulings final documents which establish whether the public accountant is clear, in debt or in advance.
During the period from 2022 to the end of October 2023, the Court issued a total of 92 provisional judgments and 111 final judgments. At this level, the total amount of the debt pronounced, for 25 judgments, reached 12,522,968.30 DH. For their part, the regional courts of accounts rendered, during the same period, a total of 210 provisional judgments and 2,624 final judgments, including 197 judgments of debit for a total amount of 15,759,050.16 DH.
In addition, the public accountants concerned proceeded, before the delivery of the final judgments and judgments, to the recovery of a total sum of 70,977,842.49 DH following the notification of the observation notes or the delivery of the judgments. and provisional judgments.
In matters of appeal, the inter-chamber formation, competent in matters of appeal of judgments pronounced in first instance by the chambers of the Court, rendered judgments concerning 08 cases, while the appeal chamber of the judgments of the Courts regional authorities issued 73 judgments, the report said.
In accordance with articles 111 and 162 of the JF code, the King’s Prosecutor General at the Court of Auditors has seized, during the period from 2022 to the end of October 2023, the King’s Prosecutor General at the Court of Cassation, President of the Public Prosecutor’s Office, concerning 18 files relating to presumptions of a criminal nature with a view to taking the measures it considers appropriate with regard to them according to the procedures in force.
On the register of the consecration of the educational character based on the rules drawn from the rulings and judgments rendered by the financial courts, the report underlines that through the rulings and judgments rendered in matters of DBF, during the year 2022 and until As of October 31, 2023, the financial courts have taken care to clarify the legal provisions relating to certain financial and accounting operations (such as the receipt of work and supplies, technical supervision and certification of the service provided) and the rules of attribution of responsibilities to the persons responsible for the management of public bodies subject to this competence, as well as to analyze the constituent elements of the offenses and the means of assessment, by the judgment formation, of the circumstances when setting the amount of the fine to be imposed on the persons involved.
In addition, the rulings and judgments rendered by the financial courts regarding the judgment of accounts have established principles and rules relating to offenses leading to the personal and financial liability of public accountants before the financial judge, and to the rules for imputation of said responsibilities. .
The JFs exercise jurisdictional powers under Law No. 62.99 forming the financial jurisdictions code. They consist of the verification and judgment of the accounts of public bodies produced by public accountants or persons declared de facto accountants, as well as budgetary and financial discipline.
Through the exercise of these powers, the Financial Jurisdictions aim to enshrine the principle of financial legality and the rules of good management as well as to preserve the rights and interests of public bodies subject to their control, by incurring the personal responsibility of persons having committed offenses, and ensuring compensation, where applicable, for the damage caused to the organizations concerned, within the framework of the exercise of the mission assigned to them of consolidating and protecting the principles and values of good governance, transparency and accountability.
2024-05-13 06:36:46