Transparence – Cour des comptes: 32 sur 34 partis politiques ont produit leurs comptes au titre de l’exercice 2019
Rapport. Au Maroc, la Cour des comptes a indiqué mardi que 32 partis politiques sur 34 ont produit leurs comptes, 28 des comptes certifiés, dont 26 sans réserve et 2 avec réserve, tandis que 3 partis ont produit des rapports d’experts comptables non conformes à la norme d’audit légal et contractuel, établi par le conseil national de l’ordre des experts comptables du Maroc.
Élaboré en vertu des dispositions de l’article 147 de la Constitution, de l’article 44 de la loi organique n°29-11 relative aux partis politiques et de l’article 3 de la loi n° 62-99 formant code des juridictions financières, le rapport, relayé par alyaoum24, note que le Parti Marocain Libéral et le Parti de l’Union Nationale des Forces Populaires ne se sont pas acquittés de cette obligation.
La rapport indique également que, selon les déclarations des partis politiques, les ressources totalisent un montant de 127,39 millions de dirhams (MDH), contre des dépenses de 145,73 MDH.
Trois partis n’ont pas restitué l’argent au Trésor
Il relève que conformément aux textes législatifs et réglementaires en vigueur, certains partis ont procédé à la restitution au Trésor d’un montant global de 5,07 MDH en 2019 et 7,08 MDH en 2020. Toutefois alors que d’autres partis n’ont pas procédé à la restitution au Trésor d’un montant global de 13,75 MDH du soutien accordé à l’occasion des échéances électorales ou au titre du soutien annuel des années 2017 et 2019.
Il s’agit du montant du soutien indu (différence entre l’avance versée au parti et le montant du soutien lui revenant au vu des résultats du scrutin concerné), non utilisé (différence entre le montant du soutien accordé et le montant des dépenses réalisées) ou utilisé à des fins non prévues par les textes réglementaires en vigueur) ou non appuyé par des pièces justificatives, précise le rapport.
Concernant la certification des comptes par les experts comptables, le rapport indique qu’il a été constaté que parmi les 32 partis ayant produit leurs comptes, 28 ont produit des comptes certifiés, dont 26 sans réserve et 02 avec réserve, tandis que 03 partis ont produit des rapports d’experts comptables non conformes à la norme 5700 du manuel des normes d’audit légal et contractuel, établi par le conseil national de l’ordre des experts comptables du Maroc.
Il souligne, par ailleurs, qu’un parti a produit son compte non certifié par un expert-comptable, alors que 05 partis n’ont pas produit l’intégralité des tableaux formant l’état des informations complémentaires stipulé par l’arrêté conjoint du ministre de l’Intérieur et du ministre de l’Economie et des Finances n°1078-09 relatif au plan comptable normalisé des partis politiques.
La Cour des comptes souligne également que 4 partis n’ont pas produit l’ensemble des relevés concernant leurs comptes bancaires, trois n’ont pas produit l’état des pièces justificatives prévu par l’article 44 de la loi organique n°29-11 précitée et un parti a enregistré au niveau du tableau du “financement public” et du compte de produits et charges, la contribution de l’Etat au renforcement des capacités des femmes, bien que ses relevés bancaires ne fassent ressortir aucune opération se rapportant à cette contribution.
Huit partis politiques ont bien tenu leur comptabilité
L’institution fait aussi remarquer que 8 partis ont tenu leurs comptabilités conformément au code général de normalisation comptable sans prendre en compte les adaptations stipulées par le plan comptable normalisé des partis politiques.
Le rapport relève, en outre, que dix partis n’ont pas inscrit, au niveau du compte du bilan “Etat-créditeur”, les montants du soutien qu’ils sont censés restituer au Trésor, alors que trois partis ont effectué des paiements au comptant.
Il précise que deux partis ont présenté des tableaux formant l’état des informations complémentaires non conformes aux modèles annexés à l’arrêté conjoint du ministre de l’Intérieur et du ministre de l’Economie et des Finances n° 1078-09, alors qu’un parti n’a imputé au niveau du compte “Financement public” que la différence entre les montants du soutien reçus et ceux restitués au Trésor et qu’un autre parti n’a imputé au niveau dudit compte que la différence entre les montants du soutien reçus et ceux à restituer au Trésor.
Le rapport fait également ressortir que deux partis n’ont pas imputé certaines recettes ou dépenses aux comptes adéquats et qu’un parti a produit des états de synthèse ne faisant pas état des soldes de l’exercice 2018.
Le communiqué de la cour des comptes fait enfin savoir que, selon les déclarations des partis politiques au titre de 2019, les dépenses se sont élevées à 145,73 MDH, ajoutant que 2,34 MDH de dépenses ont fait l’objet d’observations de la part de la Cour des comptes, soit 1,6% du total des dépenses déclarées, contre 2,72% en 2018 et 5,55% en 2017. Ces observations concernent des dépenses présentées sans pièces justificatives (81,03%), des dépenses avec des pièces justificatives insuffisantes (2,06%) et des dépenses justifiées par des pièces non libellées au nom des partis concernés (16,91%).
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