Transparency (Open Budget Index) 38/100
The Government of Morocco provides the public with minimal budget information.
Public Participation 2/100
The Government of Morocco is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 21/100
Budget oversight by the legislature in Morocco is weak.
By auditor 17/100
Budget oversight by the supreme audit institution in Morocco is weak.
Recommendations
Improving Transparency
Morocco should prioritize the following actions to improve budget transparency:
- Produce and publish a Pre-Budget Statement, a Mid-Year Review, and a Year-End Report.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more information on the classification of expenditures for the budget year and information on the classification of expenditures for future years.
- Increase the comprehensiveness of the Audit Report.
Improving Participation
Morocco should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on the audit report at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Morocco should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- Ensure the executive receives prior approval by the legislature before implementing a supplemental budget.
- Require legislative or judicial approval to remove the head of the supreme audit institution.