Local authorities are key players in carrying out local public policies that meet public needs at the local level. It is within this framework that the new organic laws relating to local authorities have come to instill a new territorial vision in Morocco based on advanced regionalization accentuating the transfer of skills, the strengthening of financial resources and the limitation of administrative control in order to achieve an integrated and sustainable regional development and in order to contribute to the modernization of the structures of the State and to increase its efficiency and its effectiveness for the services rendered to the citizens. Thus, local authorities are now responsible for the new expenditure, whether in the fields of education, urban planning, local economic development or, for some of them, social assistance, etc. To initiate this process and orient it towards results in order to control local public expenditure, and to be part of a performance approach, the introduction of new measures are necessary to ensure effectiveness and efficiency. of local public action, responding at the same time to the imperatives of new public management. However, these instruments are still poorly understood and accepted, as their application requires a profound administrative revolution affecting the behavior of all the actors involved, hence the permanent challenge launched to the actors of public management in general and local in particular. This study, through a documentary and qualitative analysis of previous scientific work, proposes a theoretical model resulting from a variety of strategic approaches which are not exclusively financial in order to introduce the culture of performance within long-term territorial public management.