This Country Financial AccountabilityAssessment (CFAA) reviews Morocco's public sectorfinancial management system, largely based on the Frenchsystem that separates accounting practices from servicesorganization, and from the initial expenditure control tothe latter jurisdictional control. The Moroccan systemappears largely robust, characterized by legal institutions;however, this seemingly, poses delays affecting the relationbetween public expenditures, and its results. Given theseapparent weaknesses, the Government fostered reforms tomodernize public administration, and improve servicesdelivery. Recommendations included in this CFAA to improvepublic sector efficiency, address actions to improve budgetpreparation, and to formally standardize budgetaryinformation to Parliament. Budget implementation should bemade public, supported by legislation, while improvedministerial support should be ensured in human resourcesexpenditures, and management; similarly, information relatedto investment payments should be improved, and itemized.Public expenditures control should be developed, ensuringperformance in parallel to public spending, and, the role ofministerial inspections should be reinforced, through aregulatory framework, and enforcement of recommendations.
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