{
  "title": "Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module",
  "publication": "IMF Staff Country Reports, August 16, 2005",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/morocco-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18503",
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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.",
  "publishDate": "2005-08-16",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Summary",
      "content": "- This report evaluates Morocco’s fiscal transparency practices and assesses compliance with the IMF’s Code of Good Practices on Fiscal Transparency.\n- Morocco’s fiscal management system is described as highly centralized, essentially reliable, supported by legal safeguards, and adequate for steering budget performance.\n- Key legal and institutional reforms cited include the far-reaching amendment of the organic law governing budget laws carried out in November 1998, accompanying legislative and regulatory provisions, and more recent reforms that have improved clarity of fiscal and accounting standards and access to financial information.\n- Also available online in français.\n- Report date: August 16, 2005."
    },
    {
      "heading": "Main findings and observations",
      "content": "- Fiscal management system:\n  - Highly centralized.\n  - Essentially reliable and supported by legal safeguards.\n  - Adequate for steering budget performance.\n- Legal and institutional reforms:\n  - Far-reaching amendment of the organic law governing budget laws in November 1998.\n  - Legislative and regulatory provisions accompanying the amendment.\n  - Recent reforms have led to significant progress in:\n    - Clarity of fiscal and accounting standards.\n    - Access to financial information."
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    {
      "heading": "Subjects and keywords",
      "content": "- Subject areas:\n  - Budget planning and preparation\n  - Expenditure\n  - Fiscal accounting and reporting\n  - Fiscal law\n  - Fiscal policy\n  - Public financial management (PFM)\n- Keywords:\n  - accounting system\n  - annual budget\n  - balance sheet\n  - budget law\n  - Budget planning and preparation\n  - central government\n  - CR\n  - Fiscal accounting and reporting\n  - Fiscal law\n  - fiscal year\n  - internal audit\n  - ISCR\n  - line item\n  - Maghreb\n  - organic law\n  - private sector\n  - public expenditure\n  - run government service\n  - tax authorities\n\n---\n\n Content in this bundle\n\n- Cr05298 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Cr05298f (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/morocco-report-on-observance-of-standards-and-codes-fiscal-transparency-module-18503"
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    "Published: August 16, 2005",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781451824759.002",
    "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 is described as highly centralized, essentially reliable, supported by legal safeguards, and adequate for steering budget performance.",
    "Key legal and institutional reforms cited include the far-reaching amendment of the organic law governing budget laws carried out in November 1998, accompanying legislative and regulatory provisions, and more recent reforms that have improved clarity of fiscal and accounting standards and access to financial information.",
    "Also available online in français.",
    "Report date: August 16, 2005.",
    "Fiscal management system:",
    "Legal and institutional reforms:",
    "Subject areas:",
    "Keywords:",
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