The Oversight Role of the Supreme Court of Auditors in Public Procurement in Morocco and the Imperative of Public Funds Protection

Abstract

Public procurement holds significant importance as a tool for executing public expenditures and carrying out works, supplies, and services that meet the needs of the state, local authorities, or public institutions. Since many needs are met and development projects are implemented through public contracts, they also pose a major risk if not managed rationally, efficiently, and transparently. Without such governance, public procurement can become a source of manipulation, fraud, bribery, and waste of public funds.

Given the importance of public procurement as a mechanism for implementing public policies—which countries rely to achieve national and local economic and social development—the Court of Auditors plays a central role in protecting public funds through its oversight of public procurement. This oversight helps ensure transparency, prevent corruption, and detect any irregularities that may lead to the mismanagement of public funds.

 However, the Court faces challenges such as limited human resources and a broad range of responsibilities, which may affect its effectiveness. Therefore, enhancing its oversight capacity requires the provision of adequate resources and the rigorous implementation and follow-up of its recommendations by all concerned parties.