Electoral integrity at the centre of Morocco’s 2026 debate
As Morocco approaches the 2026 legislative elections, the financing of political campaigns is no longer a technical matter reserved for party treasurers and public-law specialists. It is becoming one of the central tests of electoral credibility. The recent calls by the National Authority for Integrity, Prevention and the Fight against Corruption, commonly known by its French acronym INPPLC, to treat integrity as a collective responsibility have placed renewed attention on campaign money, conflicts of interest and the accountability of elected officials.
The subject is sensitive because Morocco has lived through repeated allegations of vote buying during previous electoral cycles, notably in 2007, 2011 and 2016. Reports by national observers, civil-society organisations and international electoral missions have referred to the distribution of cash, food, transport or personal benefits intended to influence voters. In everyday Moroccan political language, this is often described as achat des consciences, or شراء الضمائر: the buying of consciences.
Yet the legal picture is more sophisticated than the public debate sometimes suggests. Morocco has constitutional rules, an organic law governing the House of Representatives, an organic law on political parties, implementing decrees, accounting obligations and judicial controls. The real question is not whether rules exist. They do. The question is whether money moving outside declared accounts can be detected, proved and sanctioned.
There is also a need to correct several recurring misunderstandings. The current general legal framework for political parties is primarily the Organic Law No. 29-11 on political parties, as amended, rather than Law No. 36-04, which belongs to the earlier legislative framework. Likewise, campaign accounts are not filed only after the Constitutional Court has ruled: the statutory filing period is connected to the proclamation of electoral results under the applicable electoral procedure. These distinctions matter. A candidate relying on an outdated summary risks missing a mandatory deadline.
The INPPLC’s message and political reality
The INPPLC’s institutional basis is reinforced by the 2011 Constitution and by Law No. 46-19. Its calls for transparency are particularly relevant before an election because electoral corruption rarely begins on polling day. It can start months earlier through charitable distributions, supposedly civic events, the mobilisation of satellite associations, concealed advertising or the use of municipal resources by an incumbent.
In clear terms, the legal challenge is to distinguish ordinary social, political or associative activity from expenditure intended to secure electoral support. Timing, the identity of beneficiaries, campaign messages, coordination with a candidate and the source of funds may all become evidence.
Why campaign finance is the nerve centre of anti-corruption policy
An undeclared dirham creates more than an accounting irregularity. It can purchase unequal visibility, facilitate vote buying and create a debt between an elected official and a hidden financier. This is why electoral financing transparency in Morocco must be understood as a safeguard for both political competition and future public decision-making.
The legal architecture of Moroccan campaign finance
The Constitution of 2011
Article 7 of the Constitution provides the constitutional foundation for political parties. It requires their organisation and activities to comply with democratic principles and states that their constitution and activities, the criteria for granting state financial support and the rules governing their financing and control are determined by an organic law.
Article 7 of the Constitution: political parties contribute to the organisation and representation of citizens, while an organic law regulates their financing and the control of that financing.
The Constitution also gives the financial courts a central role. Article 147 identifies the Court of Audit, or Cour des comptes, as the supreme institution for controlling public finances. Article 148 requires it to assist Parliament, the government and the judicial authorities in matters falling within its remit and to publish its work.
Finally, Article 158 of the Constitution establishes a general principle of mandatory asset declaration for persons exercising public responsibilities, according to the conditions fixed by law. This constitutional provision is especially relevant once a candidate becomes an elected member of Parliament.
Organic Law No. 29-11 on political parties
The current cornerstone of the law governing political party financing in Morocco is Organic Law No. 29-11, promulgated by Dahir No. 1-11-166 of 24 October 2011 and subsequently amended, including by reforms adopted before the 2021 elections. Its financial provisions regulate authorised party resources, public subsidies, accounts, supporting documents and Court of Audit supervision.
Older legal commentary frequently cites Law No. 36-04, promulgated in 2006. That text played a major role in developing Morocco’s party-finance system, but practitioners preparing for 2026 must work from the latest consolidated version of Organic Law No. 29-11 and its implementing legislation. Quoting an old article number without checking whether it remains in force is risky.
The distinction between two forms of money is essential. First, parties receive resources for their permanent operation, research, training and ordinary political activities. Second, public support may be allocated for specific electoral campaigns under statutory and regulatory conditions. A party cannot freely move funds between categories while ignoring their designated purpose.
Organic Law No. 27-11 and legislative campaigns
Organic Law No. 27-11 relating to the House of Representatives, promulgated by Dahir No. 1-11-165 of 24 October 2011, governs elections to the lower chamber. Its consolidated provisions address electoral campaigning, prohibited conduct, campaign expenditure, statements of expenditure and supervision by the Court of Audit.
Article 93 establishes the obligation to respect the campaign expenditure ceiling fixed by decree. Articles 94 to 97, read in their current consolidated form, organise the preparation and filing of campaign expenditure statements, their review by the Court of Audit and the consequences of non-compliance. Candidates should verify the final wording in the Bulletin Officiel before the 2026 poll because organic laws and implementing decrees may be amended.
The legislation must be read together with the implementing decrees adopted for each electoral cycle, decisions of the Ministry of the Interior, HACA decisions concerning audiovisual coverage and practical filing instructions issued by the Court of Audit.
Authorised sources of campaign funding in Morocco
Public funding is conditional, not automatic
Public financing is intended to support pluralism without giving parties a blank cheque. Under Organic Law No. 29-11 and its implementing texts, the allocation may include a common portion and additional amounts linked to electoral performance, votes or seats. Specific mechanisms have also been used to encourage the political representation of women.
Eligibility for state support does not eliminate accounting responsibility. Parties must use public money for its legally designated purpose, keep supporting records and return amounts that are unused, unsupported or improperly spent. Court of Audit reports repeatedly show that recovery of unjustified public support is not a theoretical possibility.
A party that fails to regularise its accounts may face recovery proceedings and restrictions affecting later public support. The precise calculation for 2026 will depend on the decrees and ministerial orders adopted for that election. It should not be inferred mechanically from the amounts distributed in 2021.
Membership fees and lawful private donations
Party membership fees, contributions from members, income from authorised activities and donations permitted by the organic law may form part of a party’s resources. Private donations must remain identifiable and traceable. Anonymous cash collections, fragmented transfers designed to hide the real donor, or payments made through a nominee are obvious risk areas.
The ceiling applicable to a private donor must be checked against the consolidated text in force for the relevant year. Organic Law No. 29-11 has historically imposed an annual cap on donations made by the same donor to a party. Any 2026 compliance manual should reproduce the amount found in the latest official version, not in an old press article.
Corporate donations are prohibited
The rule on corporate donations to political parties in Morocco is strict. The financial provisions of Organic Law No. 29-11 prohibit parties from receiving direct or indirect financial support from public or private legal persons, subject to the public financing expressly provided by law. Foreign states, foreign legal persons and foreign sources are also excluded.
Consequently, a Moroccan company should not pay a candidate’s printing bill, provide vehicles free of charge, place employees at the campaign’s disposal or offer premises without recording their real value. A benefit in kind is still a benefit. Calling it sponsorship, logistical assistance or a commercial partnership does not change its legal nature.
A company director may act in a personal capacity only if the contribution is genuinely personal, comes from lawful personal funds and complies with the applicable conditions and ceiling. Using several employees as nominees for company money could expose the participants to electoral, corporate, tax and criminal scrutiny.
Independent candidates
An independent candidate remains subject to the core electoral rules: expenditure must stay below the statutory ceiling, supporting documents must be retained, prohibited benefits cannot be offered and the expenditure statement must be filed on time. Independence is not an exemption from financial transparency.
The practical difference is access to party organisation and public support. An independent candidate cannot simply claim a share of the public subsidy allocated to political parties. Campaign resources will generally come from lawful personal means and any other source expressly permitted by the electoral legislation. This creates a real difference in operational capacity, but not in the duty of integrity.
The electoral expenditure ceiling: amounts and calculation
The ceiling for House of Representatives candidates
Contrary to a claim sometimes repeated online, the legislative campaign ceiling has not generally been calculated through an open-ended formula based solely on the number of registered voters in each constituency. Article 93 of Organic Law No. 27-11 refers the fixing of the ceiling to a decree.
For the 2021 electoral cycle, the regulatory ceiling commonly applied to a candidate for the House of Representatives was 500,000 Moroccan dirhams. Separate ceilings applied to elections for the House of Councillors and territorial councils. The 2021 amount is useful as a historical benchmark, but it must not be presented as the confirmed 2026 ceiling until the relevant decree and official instructions have been published.
Practical rule: budget on the basis of the decree applicable to the election concerned. A candidate should never rely on a verbal indication from a party official or a figure copied from a previous campaign.
What counts as campaign expenditure?
Campaign expenditure can include posters, leaflets, printing, meeting rooms, sound systems, transport, fuel, campaign offices, telephone services, digital content, photography, video production, website services and paid logistical staff. Benefits supplied at a discount may need to be recorded at their genuine economic value where the discount is not an ordinary commercial one.
A sound compliance approach also records commitments before payment. If an invoice is issued after polling day for services delivered during the campaign, the cost does not disappear. It remains campaign-related expenditure.
Practitioners we have consulted often describe a very concrete difficulty: obtaining regular invoices from small printers, drivers, caterers and local logistics providers who prefer cash and operate partly outside the formal circuit. For an honest mandataire financier, sometimes informally rendered as مفوض مالي, this becomes a genuine accounting headache. The legal response is not to invent invoices. It is to select compliant providers, agree documentation in writing and refuse undocumented expenditure.
Vote buying and prohibited benefits
Cash, food parcels, telephone credit, fuel vouchers, medical assistance or promises of employment may become criminal evidence when offered to induce a vote or abstention. Such benefits cannot be legitimised by entering them in a spreadsheet. They are not merely excessive expenditure; they may constitute an electoral offence.
The use of public resources is another serious risk. An incumbent cannot lawfully transform municipal vehicles, administrative staff, publicly funded events or beneficiary databases into campaign tools. Depending on the facts, this may raise questions of electoral misconduct, misuse of public property, abuse of office or financial offences.
Associations and pre-campaign activity
Associations may lawfully carry out social or civic work. The problem begins when an association functions as a concealed campaign structure, coordinates distributions with a candidate or pays for electoral promotion outside the declared campaign account. Investigators and electoral judges may examine the timing, repeated appearance of the candidate, campaign symbols, funding source and links between association officers and the electoral team.
The campaign financial report: a practical legal method
Who must file, and when?
Under the campaign-account provisions of Organic Law No. 27-11, candidates must prepare and submit the required statement of electoral expenditure and supporting documents to the Court of Audit. The statutory deadline is generally expressed as one month from the proclamation of the election results.
Attention, however: this should not be described as 30 days following a general proclamation by the Constitutional Court. Ordinary results are proclaimed through the electoral counting and census machinery. The Constitutional Court primarily adjudicates disputes concerning parliamentary elections. Candidates must identify the legally relevant proclamation date for their constituency and count the deadline from that date.
One month is not always identical to 30 days. Moroccan procedural practice may also be affected by the final day falling on a non-working day. Because late filing can trigger serious consequences, the safest approach is to file early and obtain dated proof of receipt.
What the file should contain
A robust file contains a chronological statement of income and expenditure, the identity and origin of funds, invoices, receipts, contracts, bank records, proof of payment and a short explanation of any unusual transaction. The amount, supplier, date, purpose and method of payment should match across all records.
Opening a dedicated bank account is prudent even where a particular text does not expressly use the same account-based model found in some foreign systems. It separates private spending from electoral activity and makes the campaign financial report obligation in Morocco easier to satisfy.
The candidate should also keep a register of commitments. Waiting until the final week to reconstruct hundreds of transactions is how missing invoices, double entries and unexplained cash withdrawals arise.
Asset declarations are a separate obligation
A campaign expenditure statement should not be confused with an asset declaration. The Moroccan asset-declaration regime derives from Article 158 of the Constitution and legislation adopted through the reform package commonly associated with Law No. 54-06 and related texts.
For members of Parliament, the obligation generally arises because the person has been elected and has taken office, not merely because he or she was a candidate. The declaration covers relevant movable and immovable assets, financial interests, claims and liabilities under the applicable statutory rules. The parliamentary regime uses filing periods that must be checked in the current law; it should not automatically be summarised as a universal 30-day deadline. The commonly applicable parliamentary framework has provided for declarations within 90 days of the relevant event, together with periodic updating and a declaration at the end of office.
Anyone elected in 2026 should therefore obtain office-specific instructions from the Court of Audit rather than relying on the rules applying to another category of public official. For additional context, readers may consult the guide to asset declarations in Morocco.
The Court of Audit and electoral finance control
Constitutional and statutory authority
The control of elections by the Moroccan Court of Audit rests on Articles 147 and 148 of the Constitution, Organic Law No. 27-11, Organic Law No. 29-11 and Law No. 62-99 forming the Code of Financial Courts. The institution examines party accounts, the use of public support and campaign expenditure statements within the competences assigned by law.
Its magistrates may compare declared expenditure with supporting documents, identify missing records, question the eligibility of expenses and request clarification. Where public funds were not used for their designated purpose, reimbursement may be demanded. Where facts suggest a criminal offence, information may be transmitted to the competent public prosecutor.
What the Court can—and cannot—see
The Court’s annual and thematic reports provide valuable evidence about unsupported expenditure, delayed accounts and sums due for recovery. They also show the limits of formal control. The Court can test what is declared and compare it with available evidence, but hidden cash payments leave no ordinary accounting trail.
This is the uncomfortable truth. An immaculate campaign account does not necessarily prove that no undeclared campaign existed beside it. Effective supervision requires bank information, supplier checks, field observation, digital advertising data, complaints from opponents and, where justified, criminal investigation.
Greater publication of individual compliance outcomes would also help voters understand which candidates met their obligations. Transparency, or شفافية, is not achieved merely by sending a sealed file to an institution; citizens need meaningful access to the overall results of supervision while personal data and due-process rights remain protected.
Sanctions for illicit campaign financing
Financial and electoral consequences
The consolidated provisions following Articles 93 and 94 of Organic Law No. 27-11 permit the Court of Audit to scrutinise expenditure statements and trigger the legal consequences of non-filing, late filing, unsupported accounts or excessive spending. Depending on the breach and procedure, consequences may include repayment of public money and referral to the Constitutional Court for a finding affecting eligibility or the elected mandate.
Election disputes concerning members of the House of Representatives fall within the jurisdiction of the Constitutional Court under the Constitution and the applicable organic laws. Its electoral decisions repeatedly demonstrate a strict concern for the integrity of voting operations and legally required formalities. Every decision is fact-specific, so candidates should consult the Court’s official database rather than relying on a headline about another constituency.
Criminal sanctions
Vote buying, fraudulent manoeuvres, threats and benefits offered to influence voters are criminal electoral offences under Organic Law No. 27-11. The relevant offence provisions must be matched to the exact conduct: offering money, accepting an electoral benefit, using violence, falsifying documents and concealing unlawful financing are not interchangeable charges.
It is inaccurate to describe Articles 231 to 256 of the Moroccan Criminal Code as a self-contained chapter on electoral offences. Those provisions largely concern public officials, corruption, influence peddling and related misconduct. They may become relevant when public authority, bribery or abuse of office is involved, but the specialised electoral offences are principally found in electoral legislation.
In a sophisticated scheme, other laws may apply. False invoices can generate forgery, tax or corporate offences. Misappropriated public money may engage public-funds offences. The laundering or concealment of criminal proceeds may bring Law No. 43-05 on combating money laundering into consideration, provided all legal elements are established.
For a person facing questioning, a search or prosecution, early assistance from a criminal lawyer in Casablanca or an anti-corruption lawyer in Morocco may be decisive. Electoral and criminal proceedings can move on different tracks.
Are prosecutions sufficiently deterrent?
Morocco’s legislation looks substantial on paper, but effective prosecutions for concealed financing and vote buying remain difficult. Witnesses may fear local retaliation, cash leaves little evidence and the beneficiary of a distribution may be reluctant to testify. Some cases produce annulment or fines, while others fail for lack of proof.
This does not mean the law is useless. It means that credible enforcement depends on evidence preservation, prompt complaints, prosecutorial resources and coordination between the Ministry of the Interior, the Court of Audit, the public prosecutor’s offices, financial intelligence bodies and the courts.
Corporate money, foundations and circumvention schemes
Indirect support is still support
A prohibited corporate donation does not become lawful because no bank transfer is made to the party. Free vehicles, below-cost printing, payment of influencers, seconded employees or a fictitious consulting contract can all amount to indirect support.
The legal exposure extends beyond the candidate. Company directors must justify corporate expenditure in the company’s interest, accountants must not validate false records and service providers may be questioned about invoices that do not correspond to real services.
Foundations and affiliated associations
A foundation linked intellectually or historically to a political party may conduct lawful research, education or cultural activity. The legal boundary is crossed when its resources finance campaign propaganda, candidate travel, voter targeting or operating expenses that should appear in party or candidate accounts.
Separate legal personality is not a magic shield. Auditors and judges will look at actual control, funding flows, shared staff, timing and the economic beneficiary. Parties and associations seeking preventive advice may consult lawyers working with political parties and associations.
HACA and electoral communication
The correct institution is HACA, not HAICA
In Morocco, the regulator is the High Authority for Audiovisual Communication, abbreviated HACA. It was initially established by Dahir No. 1-02-212 of 31 August 2002, is recognised by Article 165 of the Constitution, and is now governed notably by Law No. 11-15 reorganising the institution. The acronym HAICA refers to the Tunisian regulator and should not be used for Morocco.
During elections, HACA and its Higher Council for Audiovisual Communication monitor compliance with pluralism, fairness, professional standards and the rules adopted for the electoral period. Public audiovisual services allocate regulated airtime according to the applicable legal and regulatory framework. Equality does not necessarily mean identical airtime in every programme; the relevant decisions may use categories and objective criteria.
Political advertising and digital spending
Candidates should not assume that political advertising can be purchased freely on Moroccan radio or television. Audiovisual political communication is subject to the broadcasting legislation, HACA decisions and election-specific rules, and political advertising is not treated like ordinary commercial advertising.
Digital communication is more difficult. Facebook and Instagram advertising, sponsored videos, bulk messaging, data analysis, content creators and paid pages have become campaign tools, but platform spending is less visible than printing or a public rally. This does not make it free from electoral accounting. If a candidate or campaign pays for digital exposure, the safest and legally coherent approach is to declare the full cost and retain platform invoices, contracts and payment records.
Third-party digital campaigning remains a major issue for 2026. Morocco needs clearer rules on advertiser identification, online archives, influencer disclosures and access by oversight bodies to platform data.
A compliance plan for candidates and parties
Ten steps before and during the campaign
- Verify eligibility and any statutory ground of incompatibility or ineligibility.
- Download the latest consolidated versions of Organic Laws No. 27-11 and No. 29-11.
- Identify the 2026 expenditure ceiling from the official decree.
- Appoint a financially competent campaign representative and define written approval procedures.
- Open a dedicated bank account for campaign flows.
- Reject corporate, foreign, anonymous and nominee funding.
- Use suppliers able to issue lawful invoices and receipts.
- Record expenditure commitments as soon as they are made.
- Archive digital advertising invoices, contracts and audience reports.
- File the expenditure statement early and obtain proof of delivery from the Court of Audit.
A simple spreadsheet can be effective if it contains the transaction date, supplier, tax identifier where relevant, category, amount including tax, payment method, invoice reference and approving person. The digital file should be backed up, while originals remain in a numbered physical archive.
When to consult a lawyer
Legal advice should ideally begin two or three months before the official campaign, particularly where a candidate uses associations, receives substantial personal donations, plans a large digital operation or holds public office. Advice is also urgent when a competitor files a complaint or when a financing proposal appears unusually generous.
A specialised electoral-law consultation in Morocco commonly costs between 2,000 and 8,000 dirhams, depending on the firm, the documents and the complexity of the matter. Full campaign compliance work costs more. Some regional Bars and civil-society initiatives may provide free legal clinics around elections, which can help candidates with modest resources.
Depending on location and subject, candidates can contact electoral lawyers in Rabat, electoral lawyers in Casablanca or public-law lawyers in Rabat. The broader legal setting is addressed in this Moroccan electoral law overview.
Official sources
The General Secretariat of the Government publishes legislation and issues of the Bulletin Officiel. The Court of Audit publishes reports and practical information. Election-specific announcements should also be checked through the Ministry of the Interior, while audiovisual decisions are available from HACA. INPPLC reports can be accessed through its official website.
From legal rules to a culture of electoral integrity
Morocco enters the 2026 election cycle with a substantial legal arsenal. The Constitution, Organic Laws No. 27-11 and No. 29-11, Court of Audit supervision, asset declarations and criminal offences provide a credible foundation. The country is not starting from zero.
Still, three gaps remain visible: undeclared cash, incomplete transparency concerning individual campaign accounts and insufficiently specific regulation of digital political expenditure. Faster electronic filing, interoperable data, public summaries and clearer online advertising rules would strengthen the system.
The INPPLC’s call therefore goes beyond moral language. Integrity requires parties to refuse hidden money, candidates to document spending, companies to stay outside prohibited financing, citizens to report vote buying, and judges to apply the law consistently. Electoral corruption costs more than a fine. It damages the legitimacy of the institutions elected with that money.
This article provides general legal information based on the framework available before the 2026 election decrees. A candidate or party should obtain advice on the final official texts and the facts of the particular campaign.
