Fiduciary Risk and Public Procurement Management Assessment in the Regions of Laâyoune-Sakia El Hamra and Dakhla-Oued Eddahab

This assessment had the overall objective of evaluating local public financial management dynamics – including auditing and public procurement systems – in the regions of Laâyoune-Sakia El Hamra and Dakhla-Oued Eddahab, within the framework of preparing a program-based budget support loan to support the implementation of the 2022–2027 Regional Development Plan in Morocco. The work consisted on an analysis of twelve indicators from the PEFA methodology, aimed at providing a structured appraisal of four dimensions of fiduciary risk, namely: budget credibility, the effectiveness of expenditure control, the reliability of fiscal and financial reporting, and external scrutiny and audit.