Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module
August 16, 2005
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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.
Subject: Budget planning and preparation, Expenditure, Fiscal accounting and reporting, Fiscal law, Fiscal policy, Public financial management (PFM)
Keywords: accounting system, annual budget, balance sheet, budget law, Budget planning and preparation, central government, CR, Fiscal accounting and reporting, Fiscal law, fiscal year, internal audit, ISCR, line item, Maghreb, organic law, private sector, public expenditure, run government service, tax authorities
Pages:
52
Volume:
2005
DOI:
Issue:
298
Series:
Country Report No. 2005/298
Stock No:
1MAREA2005001
ISBN:
9781451824759
ISSN:
1934-7685
Notes
Also available online in French
