Bilateral cooperation relations between the Court of Auditors and many (ISC) have been remarkably diverse in recent years. It is characterized by the signature of cooperation agreements with many institutions, in particular with the French Court of Auditors, the Government Accountability Office (GAO) of the United States of America, the National Audit Office of the Republic of China ( CNAO) as well as the National Audit Office (NAO) of Great Britain. In practice, it translates into: exchanges of information, experience and expertise, organization of visits or seminars, dispatching of experts, reception or training of magistrates.

Institutional twinning with the European Union

As part of the partnership between the Kingdom of Morocco and the European Union, it was agreed to proceed with an institutional twinning between the two parties under the support project for the Court of Auditors. This institutional twinning, lasting 24 months (from February 2017 to February 2019), is carried out within the framework of the “HAKAMA” program financed by the EU and managed by the Minister of Economy and Finance of Morocco. This project aims to support, through an exchange of knowledge and know-how, the Court of Auditors, particularly in the exercise of its new powers introduced by the Constitution of 2011 and by the organic law relating to the finance law of 2015.

This present twinning takes the form of a cooperation of the Moroccan Court of Auditors with the French Court of Auditors and the British National Audit Office (NAO). In this context, more than 50 French and British experts will be mobilized to support the efforts of the Court of Auditors in Morocco to develop its tools and working methods in accordance with the best practices adopted internationally. This twinning concerns, in fact, three areas, namely: the certification of State accounts, the monitoring of the execution of finance laws, the performance audit and the evaluation of public programs and policies.

Cooperation with the Court of Auditors of the French Republic

With regard to bilateral cooperation with the Court of Auditors of the French Republic, fact-finding missions have been scheduled with the French Court of Auditors for the benefit of the magistrates of Moroccan financial jurisdictions in order to learn about the different approaches and procedures followed in the field of supreme control of public finances.

Cooperation with the Netherlands Court of Audit

The Moroccan Court of Auditors and the Court of Audit of the Netherlands proceeded, on November 16, 2016, to the signing of a memorandum between their two institutions concerning a cooperation and partnership program over 5 years, financed by the Ministry of Foreign Affairs of the Netherlands under the “SHARAKA” program.

The objective of this cooperation program is to support the role of financial jurisdictions in consolidating the values of integrity and transparency and the consecration of the values of good governance in the management of public finances in accordance with the international professional standards adopted in the field of financial control. Also, during 2017, several exchange visits took place within this framework of cooperation which focused on diversified areas regarding, especially, performance control, public finance reform, IT audit, monitoring of the achievement of sustainable development goals and the “IntoSAINT” integrity self-assessment program.

Cooperation with other (ISC)

Bilateral cooperation relations between the Court and many (ISC) partners have been remarkably dynamic, whether through the visits that delegations from certain (ISC) have made to the Court, or through training sessions including judges and Court officials have benefited from some (ISC).

Organization for Economic Co-operation and Development (OECD)

From 11 to 14 July 2016: Cooperation Court of Auditors – OECD