The Supreme Accounts Council registered that 27 out of 33 parties submitted their annual accounts, compared to 29 over 34 years 2021 and 2022, in its report on “verification of political parties accounts and examining the validity of their expenses concerning public support for the financial year 2023”. The report stopped on a set of tickets related to the submission of documents and documents that make up the accounts of political parties, hold their responsibility and their financial and administrative management during the year 2023.
In this regard, the Council said that 22 parties have made their accounts in the legal term, compared to five parties that they presented outside the legal duration. On the other hand, six parties did not submit their accounts to the council.
He also presented 23 accounts known for his validity by an accounting expert in the authority of accountants, against 25 parties in 2022 and 28 parties in 2021, while four parties submitted their annual accounts in the absence of the same number of the accountant, and therefore the validity of these accounts was not certified, compared to the number in 2022 and a part in 2021.
The same report indicated that 19 parties were among the parties which submitted the accounting account, presented known accounts for their unreserved validity, against 20 parties in 2022 and 22 parties in 2021. Of the 19 parties which submitted the reports of certification of the validity of their unreserved accounts, in two parts, the formulas of the Test Revision The National Council of the Authority of Chartered Accountants in Morocco.
Four parts also presented responsible accounts with their validity, against five parties in 2022 and six parties in 2021, which mainly concerns the absence of a guide for accounting leaders and the low internal control system to follow the contributions to the regional and central levels, so as not to have a permanent recording of assets, and not to workers in the realization of the regional law, and not to register the calculated costs.
In the same context, the grades were recorded with eight parts, linked to a total of gaps that provide and prepare the schedules for the list of additional information, and to provide bank statements to open accounts in the name of the party, the inventory of expenses and the status of banking approaches.
In this context, the Council recorded that seven parties did not provide all the voters in the additional information list attached to the attachment No. 2 of the unified accounting plan for political parties. In addition, three parties have not indicated all the banking declarations of the accounts opened with their names. Three parties did not make an inventory of expenses completed in 2023 and the position of banking approaches, unlike the stipulated in the unified accounting plan for political parties.
The council underlined the gaps in terms of the responsible holding of 23 of the 27 parties, linked to the lack of accounting restrictions of the support amounts to return to the Treasury (15 parties) and to the download errors of various accounting operations (11 parts), of the lack of respect for the models of additional political parties for the political parties (the lack of facts to unify unified units (the eight parts), and compliments units), and compliments to unified unifying for the unified completion plan (the huters), and compliments to unified unification for the unified accomplishment plan “do not affect the budget” or the principle of “allocation of accounting courses” or “clarity” (four parts), and not to record certain accounting operations is an operation and organized according to their time sequence (three parts).
In the context of monitoring the pace of the extent of the improvement of the administrative, financial and accounting management of political parties, the Council noted the pursuit of some of the gaps recorded in its report in 2022, mainly linked to the weakness and human capacities of the parties.
In this regard, the results of the examination and analysis of the responses that the Council reached from the 22 of the 27 parties to which the questionnaires were directed, the following:
– 27% of the parties do not prepare a waiting budget for their resources and costs (6 parts);
– 54% of the parties do not have a rule to follow the functions of commitment, contributions and gifts (10 parties);
– A great disparity between political parties in the number of users, because two parties have 154 users, which represents 61% of the total users of parties who answered the questionnaire, while the number of other users varied between 20 and 25 users, and three parts between 10 and 15 users, and between one to five users for nine parties. While six parties said they were not available on any user;
– 35% of users, WHO, the number of 254 users, are available at a high level of education; – Limited training courses organized for the benefit of users of political parties.
