HIBAPRESS – A. Mahyaoui
Expenditures related to the legislative electoral campaigns of September 23, 2026, have entered the financial monitoring phase, after the Supreme Audit Court called upon the agents of candidate lists to submit their campaign accounts within a maximum period of 90 days from the date of announcement of the final election results.
This measure comes within the framework of the constitutional and legal competencies granted to the Court in the field of monitoring electoral expenditures, which requires those concerned to provide accurate data regarding the sources of their campaign financing, as well as a list of all expenditures disbursed during the electoral period, in accordance with current legal provisions, particularly Organic Law No. 27.11 relating to the House of Representatives, as amended and supplemented by Organic Law No. 53.25. The Court clarified that the process of declaring electoral accounts is based on the provisions of Article 147 of the Constitution and Article 95 of the Organic Law relating to the House of Representatives, which govern the monitoring of expenditures associated with electoral operations and define the obligations imposed on list agents in this regard.
Electronic Procedure and Submission of Original Documents
To facilitate this process, the Court has developed a dedicated digital platform for receiving electoral campaign accounts. This platform allows those concerned to fill in data related to financing sources and expenditures, attach the required tables, and book an appointment to submit the file in its paper format to the competent authority.
The adopted procedure requires the registration of data related to the candidate list agent and the concerned electoral constituency, and the completion of various required financial data through the electronic platform, before printing a copy of the submitted account and signing it, then scheduling an appointment to submit the paper file along with the supporting documents for the expenses. List agents must also provide a declaration of honor attesting to the accuracy of the declared data, a proof of candidacy document, bank statements for the electoral campaign account, in addition to other required documents and attachments.
Physical submission is made against a receipt from the registry of the Supreme Audit Court, or the registry of the territorially competent Regional Audit Court, depending on the concerned electoral constituency.
Financial Transparency at the Core of Electoral Event Monitoring
These procedures re-emphasize the importance of controlling the financial resources used during electoral campaigns and adhering to the rules governing their management and documentation of their expenditures, in order to ensure the transparency of the electoral process and strengthen accountability mechanisms.
Respecting the legal deadline and submitting the required documents is also a fundamental commitment for list agents, given the role of financial oversight in verifying compliance with the legal provisions governing campaign financing and expenditures.
The Court urged those concerned to use the dedicated digital platform via the official link: https://elections.courdescomptes.ma, in order to submit accounts electronically and book appointments for the submission of paper files within the specified deadlines.
