FORMATIONS
FORMATIONS
Alongside the permanent chambers, there are other one-off training courses. All decisions of the Court relating to its supervisory activity are deliberated collectively, by panels with specific missions. It is :
Besides the eight permanent Chambers, there are panels with an occasional character that have special missions. These are :
Formal session
The Court convenes in a formal session to proceed to the appointment of magistrates in their posts and receive their oath. Attend the solemn hearing, the First President, the King’s Attorney General and all the magistrates.
Panel of convened chambers :
- Formulates opinions on issues of jurisprudence or procedure and considers the cases submitted to it either directly by the First President or upon request of the Public Prosecutor, or upon transfer after cassation of the ruling announced by the Court.
- The combined chambers are made up of the First President, the King’s Attorney General, the Presidents of the chambers and one magistrate per chamber elected by his peers for one year. In addition, Presidents of Regional Courts may, at the invitation of the First President, attend the hearings of the combined chambers.
Inter-chambers panel :
Inter-Chambers Panel considers the appeal requests brought against the final rulings announced in the first instance by the Chambers or Sections concerning the judgement of accounts as well as the budgetary and financial discipline.
The inter-chamber panel is made up of five magistrates and chaired by a Chamber President, appointed annually by order of the First President.
Permanent chambers :
Permanent chambers : The Court consists of eight Chambers, four of which are sector-based, a Chamber of Appeal, a Chamber specialized in budgetary and financial discipline matters, a chamber of judgment of Accounts and a chamber de la declaration. The Chambers and their Sections can only hold their sessions in the presence of five Magistrates, including the President of the Chamber or that of the Section.
Council chamber :
The council chamber approves the annual report of the Court, the report on the execution of Finance Law and the general declaration of compliance. It can be consulted by the First President on matters he considers his opinion necessary.
The council chamber is made up of the First President, the Presidents of Chambers, the Secretary General of the Court and the most senior counselor of each chamber.
The chambers :
The number, the composition and the distribution of competences of Court chambers are fixed by order of the First President.
Chambers and chambers sections can sit in audience only in the presence of 5 magistrates, including the President of the chamber or section. The Court currently comprises eight (8) chambers. One of the Chambers exercises the powers of the Court in matters of budgetary and financial discipline; a second Chamber rules on appeals lodged against final judgments rendered by the Regional Courts of Auditors; a third chamber for the mandatory declaration of assets and a fourth chamber deals with the verification and judgment of accounts. As for the distribution of competences between the four other Chambers, it is made on a sectoral basis since each of the four Chambers exercises all the competences devolved to the Court of Auditors with regard to a number of ministerial Departments and on the public bodies depending on it.
Programs and reports committee :
Programs and Reports Committee prepares the annual program of the actions of the Court and the remarks meant to be included in the Annual Report. It is composed of the First President, Presidents of Chambers and the Secretary General of the Court. When the committee examines questions which concern Regional Courts, the Presidents of the said Regional Courts take part in its work, at the invitation of the First President.
Board of Public Finance Courts’ Judiciary ensures the implementation of the Code of Practice of the entire set of Public Finance Courts, as well as the management of magistrates’ career. It is the disciplinary body with regard to the magistrates. This board is presided by the First President.
The judiciary body :
The magistrates of Financial Jurisdictions are governed by a special statute. They constitute a single body and are irremovable. The body of Financial Jurisdictions is made up of magistrates whose mission is to carry out the various controls set up by the Financial Jurisdictions Code.
Judges are divided into the following grades:
- Out of rank: First President as well as the King’s Attorney General.
- Exceptional grade: Master Advisor.
- First grade: First Counsellor.
- Second grade: Second Counsellor.
The ethics of magistrates require their observation in all circumstances the independence, integrity and dignity required by the nature of their functions. The State protects the magistrates against any threat, contempt, insult or defamation. They enjoy the privilege of jurisdiction.
The career development of magistrates of Financial Jurisdictions :
The second grade magistrates are chosen among the auditors who are recruited by competitive examination among the holders of one of diplomas fixed by ordinance of the First President and who pass the examination of professional competence.
Indeed, these auditors complete a two-year internship during which they benefit from theoretical and practical training on legal, financial and technical accounting aspects of the controls carried out by the Financial Jurisdictions. This training is provided in the form of courses, seminars, case studies and practical internships. National and foreign experts, in addition to the magistrates of the Court of Auditors, ensure the animation of this training.
At the end of the internship, the auditors undergo a professional competence examination. The auditors admitted to this examination are established and appointed second grade magistrates, on the proposal of the Judicial Council of Financial Jurisdictions. Remuneration and promotion are set by decrees:
- Decree No. 2-82-526 of 28 Rebia I 1403 (January 13, 1983) setting the allowances and benefits granted to judges of the Court of Auditors.
- Decree No. 2-09-596 of 5 hija 1430 (November 23, 2009) amending Decree No. 2-82-526 of 28 Rabii I 1403 (January 13, 1983) setting the allowances and benefits granted to magistrates of the Court of Auditors.