IMF Staff Country Reports

Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module

Publication Date:

August 16, 2005

Electronic Access:

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Summary:

This report evaluates Morocco’s fiscal transparency practices and assesses compliance with the IMF’s Code of Good Practices on Fiscal Transparency. Morocco’s fiscal management system, which remains highly centralized, is essentially reliable and supported by legal safeguards, and adequate for steering budget performance. The far-reaching amendment of the organic law governing budget laws carried out in November 1998, the legislative and regulatory provisions that accompanied it, and the recent reforms have led to significant progress with respect to the clarity of fiscal and accounting standards and access to financial information.

Series:

Country Report No. 2005/298

Subject:

Budget planning and preparation Expenditure Fiscal accounting and reporting Fiscal law Fiscal policy Public financial management (PFM)

Notes:

Also available online in French