The role of jurisdictional control in the detection of risks related to public procurement: Approach based on the analysis of the annual reports of the Court of Accounts

Abstract

The jurisdictional control of the Court of Accounts over public expenditure in particular over public procurement constitutes a principal main instrument for detecting risks that may arise at all stages of the process of awarding and executing public contracts, It’s a tool of paramount importance for guaranteeing the integrity, transparency and protection of public funds.

This study is based on the content analysis of the annual reports published by the Court of Accounts in which it gives its appreciation of the management; including that in public procurement, in State services, local authorities; public establishments and every organisation working under its control by the law. The results of this study show that these reports are a good opportunity to learn about the risks that hinder the management of public procurement and to take corrective actions to remedy them.

Keywords: Jurisdictional control, management control, annual report of the Court of Accounts, public procurement, judgment of accounts, budgetary and financial discipline.

JEL Classification: M42, H83

Paper type: Theoretical Research