The academic Mohammed Houfi, has just published his new book, “Governance of the finances of local authorities in Morocco”, published by the printing press Al Maarif Al Jadida.
Prefaced by the Treasurer General of the Kingdom Noureddine Bensouda, this 566-page work comes after the profound transmutations experienced by this discipline, following the entry into force of organic laws 111, 112 and 113.14 of July 7, 2015 relating respectively to the regions, prefectures, provinces and municipalities which have embodied the territorialisation of their denomination by the development of the territories.
Its objective is to popularize the subject of territorial budgetary law and to familiarize the reader with the missions assumed by local authorities.
The author approaches, through a holistic vision, the process of elaboration of the territorial budgets and that of their budgetary and accounting execution as well as the themes of the reforms, the novelties, the mechanisms and the operational framework of the governance of the finances of the communities. territories according to a new concept inspired by entrepreneurial dynamics.
The architect of this work points out that the underperformance of the reforms of the control system incumbent on the actors of execution of the budgets of the territorial communities reside in their rationality dominated by the regularity and confined in the perspective of the good use of public funds , the discovery of irregularities and their sanction.
Moreover, the issues addressed by the author of this study are many and varied and relate, in particular, to the development, execution and regulation of territorial budgets.