According to article 25 of the Dahir of the Foundation Mohammed VI of African Oulema creation, the financial director shall be in charge of the management of financial affairs of the foundation. He prepares its budget, and ensures its implementation under the authority of the Vice President. The financial director collects revenues and authorizes expenditure, keeps his books and prepares the annual financial report on the financial situation, which he submits for approval after examination by the Executive Bureau, to the Higher Council.