Morocco - Public Financial Management Performance Report (PEFA) : Assessment of Public Financial Management Systems, Procedures, and Institutions

World Bank

dc.creator	World Bank
dc.date	2012-03-19T17:25:30Z
dc.date	2012-03-19T17:25:30Z
dc.date	2009-05-01
dc.date.accessioned	2023-02-17T20:48:06Z
dc.date.available	2023-02-17T20:48:06Z
dc.identifier	http://www-wds.worldbank.org/external/default/main?menuPK=64187510&pagePK=64193027&piPK=64187937&theSitePK=523679&menuPK=64187510&searchMenuPK=64187283&siteName=WDS&entityID=000333038_20091208232812
dc.identifier	http://hdl.handle.net/10986/3146
dc.identifier.uri	http://localhost:8080/xmlui/handle/CUHPOERS/243480
dc.description	This Public Financial Management Performance Report (PFM-PR) assesses the current performance of financial management in Morocco's public sector. The Public Expenditure and Financial Accountability (PEFA) framework applied for this review uses an assessment tool based on a set of high-level indicators that provide reliable information on the performance of PFM systems, processes and institutions. The purpose of using this tool is to measure performance for five PFM areas in Morocco as compared to international standards. The Kingdom of Morocco is a medium-income country with a population of 31 million and per capita income of European Union (EU) 2,300 (2007). Average life expectancy has significantly improved to 72.4 years in 2007, reflecting a progressive improvement in living standards. Nonetheless, major social challenges remain, in particular the economic insecurity of a large segment of its residents. Despite a considerable improvement in poverty indicators during this century (the incidence of poverty fell from 15.3 percent in 2001 to 9 percent in 2007), more than a quarter of the population in 2007 remained economically vulnerable. The report covers public expenditure at the central government level, including central government's financial relationships with local and regional governments and with public enterprises (PE). Morocco has a relatively large public sector that accounts for 53 percent of gross domestic product (GDP) (2007), comparable to that for other Magreb countries.
dc.language	English
dc.publisher	World Bank
dc.rights	CC BY 3.0 IGO
dc.rights	http://creativecommons.org/licenses/by/3.0/igo/
dc.rights	World Bank
dc.subject	ACCOUNTING SYSTEM
dc.subject	AGGREGATE EXPENDITURE
dc.subject	AGGREGATE FISCAL
dc.subject	AGGREGATE REVENUE
dc.subject	ANNUAL BUDGET
dc.subject	ANNUAL BUDGET PROCESS
dc.subject	ANNUAL BUDGETING
dc.subject	ANNUAL BUDGETS
dc.subject	ANNUAL FINANCIAL STATEMENTS
dc.subject	ANNUAL REPORT
dc.subject	ANNUAL REPORTS
dc.subject	APPROPRIATIONS
dc.subject	ARTICLE
dc.subject	ASSET SALES
dc.subject	ASSIGNMENT OF RESPONSIBILITIES
dc.subject	AUDITORS
dc.subject	BALANCE OF PAYMENTS
dc.subject	BENEFICIARIES
dc.subject	BUDGET ACCOUNTS
dc.subject	BUDGET ALLOCATION
dc.subject	BUDGET ALLOCATIONS
dc.subject	BUDGET AUTHORITY
dc.subject	BUDGET CLASSIFICATION
dc.subject	BUDGET COMPREHENSIVENESS
dc.subject	BUDGET CREDIBILITY
dc.subject	BUDGET DATA
dc.subject	BUDGET DEFICIT
dc.subject	BUDGET DEFICITS
dc.subject	BUDGET DOCUMENTATION
dc.subject	BUDGET DOCUMENTS
dc.subject	BUDGET ESTIMATES
dc.subject	BUDGET EXECUTION
dc.subject	BUDGET FRAMEWORK
dc.subject	BUDGET INFORMATION
dc.subject	BUDGET LAW
dc.subject	BUDGET OUTCOMES
dc.subject	BUDGET PREPARATION
dc.subject	BUDGET PROPOSAL
dc.subject	BUDGET REFORM
dc.subject	BUDGET REFORMS
dc.subject	BUDGET REVIEW
dc.subject	BUDGET STRUCTURE
dc.subject	BUDGET SUPPORT
dc.subject	BUDGET YEAR
dc.subject	BUDGETARY EXPENDITURE
dc.subject	BUDGETARY OUTCOMES
dc.subject	BUDGETARY PROCEDURES
dc.subject	CAPITAL GRANTS
dc.subject	CASH BALANCES
dc.subject	CASH BASIS
dc.subject	CASH FLOW
dc.subject	CENTRAL BANK
dc.subject	CENTRAL GOVERNMENT
dc.subject	CENTRAL GOVERNMENT BUDGET
dc.subject	CENTRAL GOVERNMENT REVENUE
dc.subject	CHART OF ACCOUNTS
dc.subject	CIVIL SERVANTS
dc.subject	CIVIL SERVICE
dc.subject	COMPOSITION OF EXPENDITURES
dc.subject	COMPOSITION OF PUBLIC SPENDING
dc.subject	COST ESTIMATES
dc.subject	COSTS OF TAX ADMINISTRATION
dc.subject	COUNTERPART FUNDING
dc.subject	DEBT
dc.subject	DEBT MANAGEMENT
dc.subject	DEBT SERVICE
dc.subject	DECENTRALIZATION
dc.subject	DECISION-MAKING
dc.subject	DEFICIT FINANCING
dc.subject	DONOR FINANCING
dc.subject	DONOR FUNDING
dc.subject	DONOR FUNDS
dc.subject	ECONOMIC CONDITIONS
dc.subject	ECONOMIC GROWTH
dc.subject	ECONOMIC GROWTH RATES
dc.subject	EXCHANGE RATES
dc.subject	EXCHANGE RESERVES
dc.subject	EXPENDITURE
dc.subject	EXPENDITURE CATEGORIES
dc.subject	EXPENDITURE FRAMEWORK
dc.subject	EXPENDITURE POLICY
dc.subject	EXPENDITURES
dc.subject	EXTERNAL AUDIT
dc.subject	EXTERNAL DEBT
dc.subject	FINANCE MINISTRIES
dc.subject	FINANCE MINISTRY
dc.subject	FINANCIAL ACCOUNTABILITY
dc.subject	FINANCIAL ASSETS
dc.subject	FINANCIAL IMPACT
dc.subject	FINANCIAL INFORMATION
dc.subject	FINANCIAL OVERSIGHT
dc.subject	FINANCIAL RELATIONS
dc.subject	FINANCIAL SECTORS
dc.subject	FINANCIAL SERVICES
dc.subject	FINANCIAL STATISTICS
dc.subject	FISCAL ADMINISTRATION
dc.subject	FISCAL INFORMATION
dc.subject	FISCAL OBLIGATIONS
dc.subject	FISCAL REFORM
dc.subject	FISCAL REFORMS
dc.subject	FISCAL REVENUE
dc.subject	FISCAL RISK
dc.subject	FISCAL SYSTEMS
dc.subject	FISCAL YEARS
dc.subject	FOREIGN EXCHANGE
dc.subject	FOREIGN INVESTMENT
dc.subject	GOVERNMENT FINANCE
dc.subject	GOVERNMENT FINANCE STATISTICS
dc.subject	GOVERNMENT SPENDING
dc.subject	GOVERNMENTAL FISCAL RELATIONS
dc.subject	GROWTH RATE
dc.subject	IMPORT DUTIES
dc.subject	INCOME TAX
dc.subject	INFLATION
dc.subject	INFRASTRUCTURE DEVELOPMENT
dc.subject	INTERNAL AUDIT
dc.subject	INTERNAL CONTROLS
dc.subject	INVESTMENT BUDGET
dc.subject	INVESTMENT EXPENDITURES
dc.subject	LEGISLATIVE SCRUTINY
dc.subject	LOCAL GOVERNMENT BUDGETS
dc.subject	LOCAL TAXES
dc.subject	MACROECONOMIC FRAMEWORK
dc.subject	MEDIUM-TERM EXPENDITURE
dc.subject	MEDIUM-TERM EXPENDITURE FRAMEWORKS
dc.subject	MINISTERIAL PROGRAMS
dc.subject	MINISTERIAL STAFF
dc.subject	NATIONAL BUDGET
dc.subject	NATIONAL DEFENSE
dc.subject	NATIONAL ECONOMY
dc.subject	OVERHEAD COSTS
dc.subject	PAYMENT DELAYS
dc.subject	PERFORMANCE INDICATOR
dc.subject	PERFORMANCE INDICATORS
dc.subject	PERFORMANCE MEASUREMENT
dc.subject	PERFORMANCE MONITORING
dc.subject	PERSONNEL MANAGEMENT
dc.subject	POVERTY INDICATORS
dc.subject	PRIVATE CONSUMPTION
dc.subject	PRIVATE INVESTMENT
dc.subject	PRIVATE SECTOR
dc.subject	PROGRAM IMPLEMENTATION
dc.subject	PROGRAM INITIATIVES
dc.subject	PUBLIC DEBT
dc.subject	PUBLIC ENTERPRISE
dc.subject	PUBLIC ENTERPRISES
dc.subject	PUBLIC EXPENDITURE
dc.subject	PUBLIC FINANCE
dc.subject	PUBLIC FINANCES
dc.subject	PUBLIC FINANCIAL MANAGEMENT
dc.subject	PUBLIC FINANCIAL MANAGEMENT SYSTEMS
dc.subject	PUBLIC FUNDS
dc.subject	PUBLIC HOSPITALS
dc.subject	PUBLIC INVESTMENT
dc.subject	PUBLIC RESOURCES
dc.subject	PUBLIC REVENUE
dc.subject	PUBLIC SECTOR
dc.subject	PUBLIC SECTOR ACCOUNTING
dc.subject	PUBLIC SECTOR EFFICIENCY
dc.subject	PUBLIC SECTOR ENTITIES
dc.subject	PUBLIC SERVICE
dc.subject	PUBLIC SERVICE DELIVERY
dc.subject	PUBLIC SERVICES
dc.subject	PUBLIC SPENDING
dc.subject	PUBLIC WORKS
dc.subject	REALLOCATIONS
dc.subject	REFORM PROCESS
dc.subject	REFORM PROGRAM
dc.subject	REGIONAL GOVERNMENTS
dc.subject	RESOURCE ALLOCATION
dc.subject	REVENUE FORECAST
dc.subject	REVENUE SHARING
dc.subject	REVENUE SOURCES
dc.subject	SECTOR PROGRAMS
dc.subject	SECTORAL BUDGETS
dc.subject	SECTORAL OBJECTIVES
dc.subject	SECTORAL POLICIES
dc.subject	SERVICE CHARGES
dc.subject	SERVICE DELIVERY
dc.subject	SOCIAL INDICATORS
dc.subject	SOCIAL PROGRAMS
dc.subject	SOCIAL SECURITY
dc.subject	STATE BUDGET
dc.subject	SUPREME AUDIT INSTITUTIONS
dc.subject	TAX ADMINISTRATION
dc.subject	TAX ADMINISTRATION COSTS
dc.subject	TAX BASE
dc.subject	TAX INCIDENCE
dc.subject	TAX INCOME
dc.subject	TAX PAYMENTS
dc.subject	TAX RATE
dc.subject	TAX RATES
dc.subject	TAX REVENUE
dc.subject	TAX SYSTEM
dc.subject	TAXPAYERS
dc.subject	TOTAL EXPENDITURE
dc.subject	TOTAL PUBLIC EXPENDITURE
dc.subject	TOTAL SPENDING
dc.subject	TRANSPARENCY
dc.subject	TRANSPARENT ARRANGEMENTS
dc.subject	TREASURY DIRECTORATE
dc.title	Morocco - Public Financial Management Performance Report (PEFA) : Assessment of Public Financial Management Systems, Procedures, and Institutions
dc.type	Economic & Sector Work :: Other Financial Accountability Study
dc.coverage	Middle East and North Africa
dc.coverage	North Africa
dc.coverage	Europe
dc.coverage	Middle East
dc.coverage	Morocco