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

August 16, 2005

Preview Citation

Format: Chicago

Morocco: Report on Observance of Standards and Codes: Fiscal Transparency Module, (USA: International Monetary Fund, 2005) accessed November 22, 2024

Also available in: français

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.

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

Publication Details

Pages:

52
Volume:

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DOI:

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Issue:

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Series:

Country Report No. 2005/298
Stock No:

1MAREA2005001
ISBN:

9781451824759
ISSN:

1934-7685

Notes

Also available online in French

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