Article 147

The Court of Accounts is the supreme institution of control of the public finances of the Kingdom. Its independence is guaranteed by the Constitution. The mission of the Court of Accounts is the consolidation and protection of the principles and values of good governance, transparency and accountability of the State and of public bodies. The Court of Accounts is responsible for ensuring the supreme control of the execution of the finance laws. It shall ensure the regularity of the operations of receipts and expenditures of the bodies subject to its control by virtue of the law and shall assess their management. It shall sanction, where appropriate, failures to comply with the rules governing the said operations. The Court of Accounts shall control and ensure the monitoring of asset declarations, audit the accounts of political parties and verify the regularity of expenditures of electoral operations.