Financial Control of Local Authorities in Morocco

Administrative control of a financial nature over local authorities is a legal guarantee against any deviation or imbalance that may result from the freedom and independence of financial management. The practice of financial control over local authorities faces a set of obstacles mainly represented by the passage of time for these traditional supervisory bodies and the lack of clarity of their strategic vision, through a weak culture of responsibility and monitoring the work and performance of the elected dirt units. After finance and accounting, and do not reach the level of management control, which remains an inherent competence of the judiciary because of its strong influence on the governance of local finances, because this performance or regulatory selection in the long term s is translated into financial and management waste. What are the aspects of this financial control To what extent are they effective in creating public affairs and increasing the profitability of local authorities