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Management audit of the Moroccan Company for Tourism Engineering (SMIT) : Summary Report

The Moroccan Company for Tourism Engineering (SMIT) is a State-owned company established under Law n° 10-07 of 30 November 2007 in the form of a public limited company, under the technical supervision of the Ministry of Tourism.

SMIT saw the light of day after the National Company for the Development of Agadir Bay (SONABA) acquired the National Company of Tangier Bay (SNABT) and the Directorate of Development and Investment (DAI), affiliated to the Ministry of Tourism. SMIT hence continues to benefit from the privileges of the companies which were behind its creation, particularly the privilege of expropriation, and it performs their obligations and missions.
SMIT’s major mission is to conduct and get conducted, on behalf of the State or public legal entities, studies contributing to the development of the tourist product as well as the promotion of tourist investments.

The audit of the Court related mainly to SMIT’s core business, namely the implementation of tourism engineering studies and the promotion of investments, highlighting the results achieved by the various activities of the company. The case of Azur Plan was taken as example to assess the contribution of SMIT to the implementation of the “tourist product”, the ultimate objective of this public entity. The assessment also related to the activities inherited by SMIT from SONABA and SNABT, relating to the development and enhancement of the bays of Agadir and Tangier as well as the related support activities.


Cour des comptes


Moroccan Company for Tourism Engineering;Ministry of Tourism; court of accounts; 2017

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