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

International Monetary Fund

No 2005/298, IMF Staff Country Reports from International Monetary Fund

Abstract: 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.

Keywords: ISCR; CR; central government; line item; budget law; annual budget; organic law; private sector; run government service; balance sheet; fiscal year; accounting system; internal audit; tax authorities; public expenditure; Fiscal law; Budget planning and preparation; Fiscal accounting and reporting; Maghreb (search for similar items in EconPapers)
Pages: 52
Date: 2005-08-16
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