Autonomie et gouvernance financière dans les provinces du Sud : le rôle central de la Cour des comptes et des Cours régionales
CHAHBI Mohammed
Autonomie et gouvernance financière dans les provinces du Sud : le rôle central de la Cour des comptes et des Cours régionales
Autonomy and Financial Governance in the Southern Provinces: The Central Role of the Court of Accounts and Regional Audit Court
CHAHBI Mohammed
Doctorant en Droit Public et Sciences Politiques
Faculté des Sciences Juridiques, économiques et Sociales
Mohammedia Université Hassan II de Casablanca Maroc
Abstract
This article examines the central role of the Court of Auditors and its Regional Courts in the financial governance of Morocco’s Southern provinces. It argues that the territorial autonomy enshrined in the 2011 Constitution and decentralization laws cannot be credible without rigorous, independent, and locally rooted oversight.
Rather than limiting themselves to technical monitoring, these financial institutions actively contribute to legitimizing autonomy by ensuring transparency, regularity, and efficiency in public expenditure. Their territorial proximity allows for better adaptation to local realities, thereby strengthening citizen trust. Through targeted audits (in health, education, and major projects), they foster a culture of accountability among elected officials and public administrations. Nevertheless, challenges remain: a shortage of specialized human resources, inadequate follow-up on recommendations, and limited citizen awareness of audit reports. The article proposes several measures to enhance their impact: establishing a dedicated unit for strategic investments, translating and disseminating reports into local languages, integrating audit findings into regional planning, and training local stakeholders.
Ultimately, the sustainability of the Saharan autonomy model hinges less on political rhetoric than on the quality of day-to-day financial oversight-a role the Court of Auditors fulfills quietly but with increasing effectiveness.
Keywords: Court of Auditors – Financial Governance – Territorial Autonomy – Public Accountability – Southern Provinces (Morocco)