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Morocco

Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.

Morocco

Open Budget Survey 2015December 2016 Update
Pre-Budget StatementNot ProducedNot Produced
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedNot Produced
Year-End ReportNot ProducedNot Produced
Audit ReportAvailable to the PublicAvailable to the Public

As of 31 December 2016, the government of Morocco makes five of eight key budget documents publicly available online in a timeframe consistent with international standards. These are the same documents found to be publicly available in the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014.

To improve budget transparency, Morocco should produce and publish a Year-End Report, a Pre-Budget Statement, and a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


2015

Downloads:
Country Summary - Arabic Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 38/100 

The Government of Morocco provides the public with minimal budget information.

Public Participation 2/100

The Government of Morocco is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight 

By legislature 21/100

Budget oversight by the legislature in Morocco is weak.

By auditor 17/100

Budget oversight by the supreme audit institution in Morocco is weak.

Recommendations

Improving Transparency

Morocco should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement, a Mid-Year Review, and a Year-End Report.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and information on the classification of expenditures for future years.
  • Increase the comprehensiveness of the Audit Report.
Improving Participation

Morocco should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on the audit report at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Morocco should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
  • Require legislative or judicial approval to remove the head of the supreme audit institution.



2008

Downloads:
Country Summary Country Summary Questionnaire

Morocco’s score on the Open Budget Index shows that the government provides the public with minimal information on the central government’s budget and financial activities during the course of the budget year. This makes it difficult for citizens to hold government accountable for its management of the public’s money.





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