Kingdom of Morocco : Country Financial Accountability Assessment
This Country Financial Accountability Assessment (CFAA) reviews Morocco's public sector financial management system, largely based on the French system that separates accounting practices from services organization, and from the initial expend...
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| Format: | Country Financial Accountability Assessment |
| Language: | English en_US |
| Published: |
Washington, DC
2013
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| Online Access: | http://documents.worldbank.org/curated/en/2003/06/6914023/morocco-country-financial-accountability-assessment http://hdl.handle.net/10986/14579 |
| Summary: | This Country Financial Accountability
Assessment (CFAA) reviews Morocco's public sector
financial management system, largely based on the French
system that separates accounting practices from services
organization, and from the initial expenditure control to
the latter jurisdictional control. The Moroccan system
appears largely robust, characterized by legal institutions;
however, this seemingly, poses delays affecting the relation
between public expenditures, and its results. Given these
apparent weaknesses, the Government fostered reforms to
modernize public administration, and improve services
delivery. Recommendations included in this CFAA to improve
public sector efficiency, address actions to improve budget
preparation, and to formally standardize budgetary
information to Parliament. Budget implementation should be
made public, supported by legislation, while improved
ministerial support should be ensured in human resources
expenditures, and management; similarly, information related
to investment payments should be improved, and itemized.
Public expenditures control should be developed, ensuring
performance in parallel to public spending, and, the role of
ministerial inspections should be reinforced, through a
regulatory framework, and enforcement of recommendations. |
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