إصلاح النظام المالي و المحاسبي للجماعات الترابية

Abstract EN

The relationship between the local budget and financial practice has formed a frame of reference for the development of the financial activity of the groups before, during and even after the independence of Morocco.

The local financial policy is a financial action program followed by the territorial communities through the use of local or exceptional financial resources to achieve certain goals, advance the local economy, achieve social justice, and raise the locomotive of development.

The regional councils in Morocco are considered among the bodies that monitor the accounts of the territorial communities and their bodies and how they manage their affairs, as a constitutional judicial body, in order to establish financial governance at the local financial level and to ensure the proper management of its resources and the properties of the territorial communities.