
Between 2023 and 2024, MDL 3,365.6 million was distributed through AIPA (MDL 1,680.3 million in 2023 and MDL 1,685.3 million in 2024). But the lack of clear rules for launching calls for proposals, calendar and correlation between eligible proposals and available resources lead to a continuous accumulation of commitments: MDL 1,287.2 million at the end of 2022, MDL 1,330.2 million at the end of 2023, and MDL 2,127.0 million at the end of 2024.
The number of eligible applications submitted in 2023-2024 was four times the available appropriations, and as of November 2025, commitments reached LE 3,031.9 million. At the same time, unused allocations amounted to only LE 100 million, indicating a structural imbalance, the Court of Accounts said.
The audit also revealed other deviations: incomplete files, lack of monitoring of applications, failure to meet deadlines and insufficient documentation on the recalculation of the approved subsidy amount. Poor interagency coordination led to cases of “double funding, while the failure to implement the Integrated Management and Control System and fragmentation of information systems limit the control and monitoring of funds.”
Similarly, weaknesses were found in “post-payment monitoring and in the accounting records of funded facilities.” Inspection plans are not followed: some inspections “are ahead of schedule, and some funded facilities (such as the agri-food market in Mereni village) are not functioning and their accounting records are inadequate”.
The process of returning misused subsidies is slow, with discrepancies between the amounts collected by the STS and the amounts transferred to AIPA, as well as between outstanding receivables and unrecorded contingent liabilities, which increases the risk of non-recovery and affects the transparency and accountability of the management of funds, according to the audit report of the Court of Accounts.
This is not the first time state auditors have drawn attention to the lack of financial discipline and order in the mechanism of subsidizing farmers.









