Morocco’s Court of Auditors: Guardians of Transparency and Accountability in Public Finance

Authors

• Achraf EL KAFSSAOUI, Ibn Tofail University-Morocco
• Omar TOUAB, Ibn Tofail University-Morocco

Introduction

Morocco’s reform program, focusing on project financing in the public sector, emphasizes the importance of effective financial oversight. Transparent and accountable management of public funds is crucial to increasing accountability and identifying any financial mismanagement in the realm of public finances.

Key Institutions

Central to this objective are Morocco’s Court of Auditors and Regional Audit Courts. These institutions carry out regular audits of public accounts to ensure financial management remains transparent and accountable. Their primary mission is to:

1. Guarantee that public funds are managed in accordance with established standards,
2. Pinpoint any irregularities or inefficiencies within the management of public finances.

Powerful Role

The Court of Auditors and Regional Audit Courts play a vital role in Morocco’s financial management. Their purview includes:

• Examining expenditures, revenues, and the administration of public funds
• Evaluating compliance with objectives established by public authorities

Their comprehensive evaluations involve in-depth investigations, routine audits, and detailed reports on the outcomes of their interventions.

Achieving Transparency

The auditing of public finances is essential to maintaining both transparency and accountability for Morocco’s public funds. The Court of Auditors and Regional Audit Courts guarantee that public resources are used correctly and in accordance with established standards. Their oversight significantly contributes to Morocco’s economic and social development.

Conclusion

EL KAFSSAOUI, A., & TOUAB, O. (2024). Auditing public finances in Morocco: The decisive role of the Court of Accounts. Revue Internationale du Chercheur, 5(1). [Forthcoming]