مرسوم 23 نوفمبر 2017 المتعلق بالمحاسبة العمومية للجماعات : بين مراقبة المشروعية، مراقبة الشرعية و مراقبة المطابقة للقواعد أو للقانون

Abstract EN

The organic law no.

113.14 relating to municipalities in Morocco was promulgated in mid-2015.

This organic law represented an important advance in terms of granting broad powers to the elected council and strengthening the free administration of the municipality, while the governor ensures the legality control through his referral, if necessary, to administrative court.

However, at the end of 2017, we noted the publication of an implementing decree of the aforementioned Organic Law no.

113.14, relating to public accounting, in this case decree no.

2.17.451.

This legal text has strangely included the notion of "legitimacy" control of the public accountant despite this being the regularity control as specified in the official translation into French of two legislative texts taken as recitals of this decree.

As a reminder, the French version of decree no 2.17.451 is not, to date, published in the official bulletin.

In addition to his technical role in executing the expenditures and resources of the municipality, the contribution of the public accountant to financial and accounting analysis (analytic accounting and consolidated accounts) for the benefit of the ordonnator, remains not satisfactorily operationalized.

Also, in France, the public accountant assumes the control of regularity and not that of "legitimacy".

In addition, the French legislator has gone far in the notion of free administration, going so far as to adopt the option of organizing local referendum on matters falling within the municipality competence.