إصلاح نظام مراقبة النفقات العمومية بالمغرب.

سهام الغنمي كريم

Article Details

إصلاح نظام مراقبة النفقات العمومية بالمغرب.

Authors:

سهام الغنمي كريم

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848445

pISSN:

3085-5128

Keywords:

Abstract:

 Public expenditure is subject to administrative control covering both commitment and payment, exercised by the services of the Ministry of Finance. This system focuses more on monitoring legality than on evaluating the effectiveness of public financial operations and the performance of managing entities. Recognizing the need to improve the control system, and within the framework of adopting results-based management, the Ministry of Finance has initiated reforms aimed at enhancing the expenditure control system to make it more effective, more streamlined, and less costly, while shifting towards performance-oriented oversight alongside the development of auditing and internal control. The reform of public expenditure control in Morocco falls within the framework of reforms carried out in the field of good governance of public management. This reform comes as a complement to other public finance reforms, namely: results-based budgeting, the medium-term expenditure framework, and the integrated expenditure management system (GID). The need to give priority to the reform of the public expenditure control system has emerged around the following main axes: The merger of the General Treasury of the Kingdom and the General Control of State Commitments, along with the evaluation of expenditure execution control. Strengthening the managerial capacity of authorizing officers, including supporting and accompanying them to progressively assume responsibility for the prior verification of legality, once their managerial capacity has been audited and after they have benefited from hierarchical control in their relationship with the public accountant. Continuing budget reform as a follow-up to what has already been implemented, and progressively introducing results-based budgeting policies, such as multi-annual programs, budget comprehensiveness, and de-concentration of appropriations. These measures grant authorizing officers greater flexibility in reallocating appropriations, in addition to applying provisions related to performance evaluation. Developing the profession of auditing and internal control, with the emergence of new tasks relating to ex-post control of the legality of expenditures as well as the assessment of their management and performance, alongside the strengthening of the role of ex-post oversight bodies.

Article Details

إصلاح نظام مراقبة النفقات العمومية بالمغرب.

Authors:

سهام الغنمي كريم

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848445

pISSN:

3085-5128

Public expenditure

prior control

General Control of Commitments

hierarchical control

managerial capacity of authorizing officers

النفقات العمومية

المراقبة المسبقة

المراقبة العامة للالتزام

المراقبة التراتبية

الكفاءة التدبيرية للآمرين بالصرف

Issues

Article Details

Authors: سهام الغنمي كريم

Publisher: مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal: The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type: Article

Publication Date: 10/2025

Document Language: Arabic

Document ID (Org No.): 2001848445

pISSN: 3085-5128

Issues

Authors:

سهام الغنمي كريم

Publisher:

مركز ابن خلدون للدراسات والأبحاث الإدارية والمالية

Journal:

The Burak International Journal of Legal and Economic Studies Vol.2 Issue 2, pp.0-0

Document Type:

Article

Publication Date:

10/2025

Document Language:

Arabic

Document ID (Org No.):

2001848445

pISSN:

3085-5128