Constitution 2011 (Arts. 39, 75-77, 147-150) + Organic Finance Law 130-13 (2014) + Law of Financial Courts 62-99 (2002) + Procurement Decree 2-22-431 (2023) + RTI Law 31-13 (2018)

Morocco's fiscal transparency framework rests on the 2011 post-Arab Spring Constitution (Arts. 39, 75-77, 147-150), one of the strongest constitutional PFM architectures in the MENA region, and the LOLF-style Organic Finance Law 130-13 (2014, fully implemented 2020), which introduced programme-based budgeting, MTEF, performance indicators, and a statutory Citizens' Budget (Budget citoyen) publication requirement. The Cour des Comptes (Constitution Arts. 147-150; Law 62-99 of 2002) is the constitutionally-guaranteed SAI; its First President is appointed by Royal Dahir (King), placing Morocco in the 'appointed_executive' category alongside Jordan in the MENA cluster. Procurement is governed by Decree 2-22-431 (2023), which mandates open competitive tendering and publication via the marchespublics.gov.ma e-procurement portal; PEFA 2024 confirms >80% competitive award rates. RTI Law 31-13 (2018; in force 2020) provides proactive disclosure obligations but implementation remains weak per OGP IRM. IBP OBS 2023: Transparency=47/100 (69th of 125 globally; rising trend from 28 in 2010). Three public PEFA national assessments (2009 World Bank, 2016 EU, 2024 World Bank + Gender) document major improvements: Budget Reliability A, Procurement A-range, Payroll A, with persistent weaknesses in External Scrutiny (C+), subnational fiscal risk disclosure, debt strategy publication, and audit report timeliness (Constitution Art. 76's two-fiscal-year loi de reglement cycle = ~730 days = 0 yearend-deadline score points). No independent fiscal institution or Parliamentary Budget Office exists. IMF FCL access (2023 renewal, ~SDR 3 billion) is precautionary with no conditionality. TI CPI 2025: 39/100 (rank 91). Score: 55 (limited band). FY: January 1 - December 31. Currency: MAD.

Transparency Requirements