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Morocco

Open Budget Survey 2017

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

45

out of 100
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Public Participation

0

out of 100
Read More

Budget Oversight

31

out of 100
Read More

IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

45

out of 100

Morocco provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Morocco should prioritize the following actions to improve budget transparency:

  • Produce and publish a Pre-Budget Statement, Mid-Year Review, and Year-End Report.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on expenditures, nonfinancial performance, and how the budget is tied to policy.

Public Participation

0

out of 100

Morocco provides the public with no opportunities to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Egypt 11/100
Jordan 11/100
Qatar 2/100
Tunisia 2/100
Algeria 0/100
Iraq 0/100
Lebanon 0/100
Morocco 0/100
Saudi Arabia 0/100
Sudan 0/100
Yemen 0/100
Recommendations for Improving Participation

Morocco should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

31

out of 100

The legislature and supreme audit institution in Morocco provide weak oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 52/100
Execution/Audit 13/100

The legislature provides weak oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

Weak 22/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Morocco should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analyses of the Executive’s Budget Proposal online.
  • In practice, ensure the legislature is consulted before the executive shifts funds between administrative units specified in the Enacted Budget during the budget year, spends any unanticipated revenue, or reduces spending due to revenue shortfalls.
  • Require legislative or judicial approval to appoint and/or remove the head of the supreme audit institution.
  • Consider setting up an independent fiscal institution.

Open Budget Survey 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.


Open Budget Survey 2010

Downloads:
Country Summary Country Summary - Arabic Questionnaire

Open Budget Survey 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.


Open Budget Survey 2006

Downloads:
Country Summary Country Summary Country Summary Questionnaire



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