Morocco
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)
Constitution du Royaume du Maroc, adoptee 1 juillet 2011, Arts. 39, 75-77 (budget), 147-150 (Cour des Comptes); Loi Organique n. 130-13 relative a la Loi de Finances, Dahir 1-15-62 du 2 juin 2015 (BO n. 6370, 18 juin 2015) — LOLF: programme-based budget, MTEF, Citizens Budget; Loi n. 62-99 (Code des juridictions financieres, Dahir 1-02-124, 13 juin 2002); Decret n. 2-22-431 du 8 mars 2023 (marches publics); Loi n. 31-13 (droit d'acces a l'information, Dahir 1-18-15, 12 mars 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
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 20 days before fiscal year |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | — |
| Citizens budget required | ✓ Yes |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | ✓ Yes |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |