Public Finance Oversight: OECD Commends Coordination of the Moroccan Court of Auditors
The Organisation for Economic Co-operation and Development (OECD) has praised Morocco’s experience in coordinating institutions responsible for public finance oversight. In a report focused on the independence of supreme audit institutions (SAIs), it highlights the role of the Moroccan Court of Auditors in strengthening accountability and transparency mechanisms.
A Structured Institutional Cooperation
Titled “Strengthening the Independence of Supreme Audit Institutions: A Look at Informal Factors Beyond Legal Guarantees”, the report emphasizes that the Court of Auditors has developed cooperation agreements with several public institutions.
These mechanisms include entities involved in the internal and external audit of public finances, combating corruption, and promoting transparency. They are based on protocols that clarify responsibilities, facilitate information exchange, and enhance coordination among the involved parties.
Improved Information Flow and Audits
According to the OECD, this formalization of cooperation allows for a better flow of data and audit findings, while also facilitating the tracking of recommendations issued by the Court of Auditors.
The report also notes that the involvement of external actors — such as civil society, academics, and legislative institutions — helps enhance the relevance of audits and strengthens the ownership of their results.
Towards a More Open and Participatory Governance
The OECD recommends the establishment of structured consultation mechanisms that allow for the identification of citizen expectations and areas needing improvement, while preserving the independence of oversight institutions.
It also stresses the necessity of strengthening the overall coordination of the public accountability system, particularly through enhancing institutional capacities and governance processes.
Independence Beyond Legal Frameworks
Finally, the report highlights that the independence of supreme audit institutions does not solely rely on laws but also on informal factors, such as inter-institutional relationships, professional standards, political incentives, and public perception.
The OECD thus calls for a comprehensive approach that integrates both legal frameworks and institutional dynamics to ensure the effectiveness of public finance oversight systems.
