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The procedures for awarding and controlling public contracts instituted by Law No. 10/010 of April 27, 2010 on public contracts are of major interest with respect to the management of public finances of a public authority. However, this new legal framework presents some weaknesses, notably in that the provincial government generally only carries out procurement procedures for projects whose financing depends on the retrocession of investment credits granted by the central government; also, to date there is a lack of mechanisms to mitigate the causes of inefficiency in public procurement in the provinces, the existence of ambiguities on the status of the personnel of the provincial public procurement structures, etc. Thus, the particularity of this work lies in the context of its essentially structural and operational approach to the provinces and decentralized territorial entities of the Democratic Republic of Congo, having taken Orientale Province (before its territorial dismemberment) as a significant sample.