The Independence of the Supreme Audit Institution: Challenges and Opportunities

Authors: Samir Damou, Senior Advisor; Abdelssadek Tadist, Senior Advisor, Supreme Audit Institution – Kingdom of Morocco 

Introduction

The issue of the independence of Supreme Audit Institutions (SAIs) is back in the spotlight, more than ever before, in the context of complex and intertwined geopolitical, economic and environmental changes and crises. At a time when there is an urgent need for independent and effective oversight institutions, particularly given the steady increase in public spending and the growth of public debt, coupled with limited revenue growth, these institutions are facing pressures that undermine their independence and negatively affect their ability to perform their mandated roles. These pressures have taken various forms, such as budget cuts or failure to provide sufficient resources to carry out their work, interference in their programs and results, and in some cases the dismissal of officials or delays in their appointment¹.

This article aims to examine the experience of the Supreme Audit Institution of the Kingdom of Morocco, including regional audit institutions (referred to as “SAIs” in the rest of the article), in strengthening its legal and actual independence within an institutional and societal environment marked by a series of transformations and challenges and driven by many aspirations. This experience will be presented through three main themes: the SAI’s policy in promoting its independence and the factors contributing to its success, the impact of promoting this independence on the SAI’s work, and the challenges and prospects of this experience.

The article draws on the INTOSAI framework for professional publications, in particular the Lima Declaration (INTOSAI Principle 1) and the Mexico Declaration (INTOSAI Principle 10), as well as the principles for the exercise of judicial functions by supreme audit institutions (INTOSAI Principle 50).

The SAI’s policy in promoting its independence and factors for its success

This policy can be summarized in its most important elements, which are cumulative historical development, a clear vision, strengthening of its resources, and proactive initiatives.

Cumulative historical path to the SAI of Morocco’s independence 

The establishment and strengthening of the SAI of Morocco’s independence followed a cumulative historical path, during which it went through four basic stages:

1. An accounts committee affiliated with the Ministry of Finance until 1978.
2. An independent institution governed by law but with limited powers and capabilities (1979-1995),
3. A constitutional institution with clear powers, reinforced by regional audit SAIs to support local governance (2010-1996),
4. A supreme audit institution whose independence is enshrined in the Constitution and whose powers have been expanded since 2011 to protect the principles and values of good governance, transparency, and accountability. The Constitution enshrines the SAI’s mission to receive, track, and monitor mandatory property declarations. It has also been entrusted with the task of certifying the state accounts under the 2015 Organic Law on Finance. 

Thus, thanks to the political will of the country’s highest authorities, the SAI now enjoys complete independence in the exercise of its judicial and non-judicial powers. Its work is carried out by independent judges under the supervision of a president appointed by the King in his capacity as head of state. It is also an institution independent of Parliament, the government, and the judiciary. All public bodies and institutions, as well as all those involved in the management of public funds, are subject to its oversight.   

Each of these stages has been marked by milestones and orientations that have shaped the SAI’s strategies to strengthen its independence and performance, as is the case with its current strategy for 2022-2026.

Strengthening planning and programming independence 

The 2022-2026 strategy² has helped strengthen SAI Morocco’s independence in planning and programming. This strategy has ensured balance and integration in the exercise of all the SAI’s constitutional and legal powers aimed at strengthening and protecting the principles and values of good governance, transparency, and accountability for the State and other public bodies. It also strengthened its work by including a series of related projects and initiatives, such as monitoring reforms and public infrastructure projects, clarifying programming criteria, and improving the quality of published work and protecting it from inappropriate use. 

This strategy took into account the country’s major trends and the SAI of Morocco’s level of maturity. Communication with various stakeholders, particularly the government and Parliament, had a beneficial effect in terms of understanding the SAI’s strategy, helping to empower it with human and material resources, and responding positively to its initiatives. This led to the consolidation of legal independence with effective independence.

Strengthening the independence of the SAI’s resources

The SAI of Morocco has continuously worked to strengthen the independence of its human resources, as its judges are appointed by the King, cannot be transferred or dismissed, are managed by an elected internal council chaired by the President of the SAI, and are bound by a code of ethics that makes independence and objectivity one of its fundamental pillars.

The SAI was able to increase its human resources between 2021 and 2024 from 621 to 738³ employees, an increase of 20 percent, with auditors accounting for a significant portion of this increase, rising from 338 to 412, or approximately 22 percent. The year 2025 saw a similar trend with the recruitment of 103 employees, 43 of whom were auditors with various skills and specializations in information technology, engineering, management sciences, economics, law, and other fields.

This recruitment was accompanied by incentive measures such as improving their financial situation, establishing a special framework for the court clerks’ office, and developing a strategy for continuing education, among others. A modern administrative structure has also been recently established, centered around several administrative poles and structures. The number of branches within the chambers has been increased, with the aim of completing its institutional structure and strengthening its professional qualifications. 

In terms of financial resources, the SAI has been able to increase its budget by 36% between 2021 and 2025, at an annual rate of 9%⁴. Most of these increases have been allocated to improving the SAI’s work, its working conditions, and its human resources. Some of it has also been allocated to strengthening international cooperation, particularly with the SAI hosting the General Secretariat of AFROSAI (since July 2025) and the Secretariat of the JURISAI, or Supreme Audit Institutions with Judicial Powers (October 2024).

Proactive initiatives to strengthen independence

Aware of the importance of taking proactive initiatives to strengthen its independence in order to improve its performance and enhance its impact, and after two decades of practice, the SAI of Morocco worked to submit proposals for amendments to its governing legal code, aimed at expanding its powers and the basis of those subject to its oversight, developing its procedures, strengthening the investigative and auditing powers of its judges, diversifying its outputs and doubling their legal or material impact, and other areas that continue to be emphasized by the INTOSAI principles on independence.

In the same context, it is also working to contribute to the amendment of the law governing compulsory disclosure of assets and the legal framework relating to the system of accountability of public administrators, and to plan the development of regulatory texts to institutionalize the relationship with the judiciary and the Office of the Public Prosecutor. 

Impact of strengthening the SAI’s independence on its work 

The policy of strengthening the SAI of Morocco’s independence has been reflected in the improvement of its work, the strengthening of its performance, and the enhancement of its impact on the state and society at several levels, the most important of which are:

Improving programming 

Importance has been given to monitoring the structural reforms and public programs on which the public authorities are relying to promote the country’s economic and social development, such as universal social protection, reform of the investment system, restructuring of the public portfolio, tax reform, water management, and advanced regionalization. The SAI’s support for these major projects has added value in addressing the constraints and obstacles that prevent their completion at a reasonable cost, quality, and timeframe.

Improving performance, enhancing results, and strengthening communication

Greater independence has directly contributed to the development of the SAI’s performance monitoring and judicial activities. As a result, the rate of recommendations fully or partially implemented by the SAI during the period 2021-2024 reached approximately 80 percent⁵. 

The total amount of fines and sums ordered to be recovered by the SAI from perpetrators of financial and budgetary irregularities increased by approximately 117 percent during the period from 2020 to 2024 (6). In addition, the amounts of deficits imposed on public accountants increased significantly during the same period, reaching 144 percent. 

In the same context, the SAI has made a remarkable effort to improve the readability and quality of its reports by reducing their size and improving their content. The annual report⁶ is now less than 340 pages long in 2024, down from more than 1,500 pages in previous years. The reports now focus on horizontal issues at the national and local levels and are accompanied by illustrated summaries to facilitate understanding of their findings.

Challenges and prospects

The SAI’s policy, based on promoting the national interest, balanced performance, and partnership with all stakeholders, has contributed to maintaining and strengthening its independence. However, this path still needs to be fortified and reinforced by addressing three main challenges:

Preparing strategic leadership

Despite the efforts made, the SAI of Morocco still urgently needs to develop strategic leadership at the level of positions of responsibility in its various chambers, regional SAIs, and administrative structures, which will carry the torch of continuity in strengthening the SAI’s independence and its effective contribution to the country’s development achievements. This will only be possible if this leadership is able to take proactive initiatives and develop strategies for monitoring, managing change, aligning resources to achieve ambitious goals, and managing relationships with all stakeholders.

Establishing the foundations of integrated oversight

One aspect of the SAI of Morocco’s independence, namely the diversity of its powers, poses a challenge in terms of how to exercise them effectively and efficiently. The SAI has therefore adopted integrated oversight in recent years. However, this approach still needs to develop its own standards and consolidate them in practice and in terms of human resources. The SAI is also betting on meeting this challenge by legally consolidating this approach through the bill currently under consideration to reform the law governing the SAI.  

Increasing the impact of the SAI’s work on citizens 

Translating and strengthening the SAI’s independence in terms of the quality of its work, so that it has a greater impact on society and citizens and contributes to reducing regional and social disparities, is an ongoing process that requires continuous effort. Success in meeting this challenge will lie in raising the SAI’s actual importance to society and citizens, as well as strengthening its constitutional and institutional legitimacy.

Conclusion

Since 1960, the Supreme Audit Institution of the Kingdom of Morocco has successfully built its independence and made the SAI more responsive to INTOSAI standards through a cumulative historical process, benefiting from the constitutional and institutional developments that the country has undergone. However, the SAI intends to continue strengthening its independence and investing it in more balanced performance of its programs and activities in line with the interests of the state and society on the one hand, and increasing the impact of its activities through the implementation of its outputs on the other. The completion of the implementation and evaluation of the 2022-2026 strategy and the preparation of the subsequent strategy provide a golden opportunity to achieve this goal.  

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References

1. See for example, Global SAI Stocktaking Report 2023. IDI. Statement from the INTOSAI Donor Cooperation Goodwill Ambassador on SAI Independence regarding the recent developments in the Gambia. September 17, 2025. Available at: https://www.idi.no ↩︎
2. Strategic Plan of the Supreme Audit Institution 2022-2026. Supreme Audit Institution 2022. ↩︎
3. Reports of the Supreme Audit Institution for the period 2018 to 2024, available on the institution’s website: www.courdescomptes.ma ↩︎
4. Finance laws for 2021, 2022, 2023, 2024, and 2025, published on the Ministry of Finance website: https://www.finances.gov.ma ↩︎
5. Reports of the Supreme Audit Institution for the period 2018 to 2024, available on the institution’s website: www.courdescomptes.ma ↩︎
6. Reports of the Supreme Audit Institution for the period 2018 to 2024, available on the institution’s website: www.courdescomptes.ma ↩︎