منظومة الرقابة العليا على المال العام في المغرب

Abstract EN

The new Moroccan constitution came with many developments that affected the various constitutional bodies and gave a new dynamism in the structure of the state that responds to the obedience of the Moroccan people and keeps pace with the legislative and human rights development taking place internationally and regionally.

among these developments that came in the text of the new constitution, we find what is related to the system of control over public money and the position of the supreme council of accounts in the constitutional and institutional building of the state by enabling it to occupy a prominent position within this constitutional system, considering that this supreme council of accounts is a state apparatus, similar to the government and parliament the judiciary and the constitutional council, as they represent an independent private authority, are neither governmental, nor parliamentary, nor judicial.

rather, they are the authority to monitor public money and hold it accountable, even if it carries a judicial cover.

the new constitution has granted it the status of independence.