Document of The World Bank Report No. ICR00001932 · The World Bank Report No. ICR00001932 ......
Transcript of Document of The World Bank Report No. ICR00001932 · The World Bank Report No. ICR00001932 ......
Document of
The World Bank
Report No. ICR00001932
IMPLEMENTATION COMPLETION AND RESULTS REPORT
KINGDOM OF MOROCCO
SECOND SERIES OF PUBLIC ADMINISTRATION REFORM DEVELOPMENT POLICY
LOANS (PARL III AND IV)
IN THE AMOUNT OF €139.7 MILLION
(EQUIVALENT USD 220 MILLION)
June 30, 2011
Social and Economic Development Group
Middle East and North Africa Region
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KINGDOM OF MOROCCO – FISCAL YEAR
January 1 – December 31
EXCHANGE RATE
USD 1 = 8.2 Moroccan dirhams (MAD)
(as of February 28, 2010)
ABBREVIATIONS AND ACRONYMS
AfDB African Development Bank
BADR Online Customs Network Database
CEM Country Economic Memorandum
CFAA Country Financial Accountability
Assessment
CGAC Country Governance Anti-Corruption
CNeGov National eGov Committee
(Comité National eGov)
CPS Country Partnership Strategy
DRH Human Resources Directorate
(Direction des Ressources Humaines)
ENA National Administration Institute
(Ecole Nationale d'Administration)
ERP Early Retirement Program
EU European Union
GDP Gross Domestic Product
GPEEC Jobs and Skills Management Planning
(Gestion Prévisionnelle des Effectifs des
Emplois et des Compétences)
HR Human Resources
HRIS Human Resources Information System
ICR Implementation Completion Report
IDF International Development fund
IEM Integrated Expenditure
Management
IGF Inspectorate General of Finance
IGM Inspectorate General of Ministries
ITC Information and Communication
Technology
M&E Monitoring and Evaluation
MAD Moroccan Dirham
MEF Ministry of Economy and Finance
MENA Middle East and North Africa
MMSP Ministry of Modernization of the Public
Sector (Ministère de la Modernisation des
Secteurs Publics)
MTBF Medium-Term Budget Framework
MTEF Medium-Term Expenditure Frameworks
(Cadre de Dépenses à Moyen Terme)
NGO Non-governmental Organization
PARL Public Administration Reform Loan
PEFA Public Expenditure and Financial
Accountability
PER Public Expenditure Review
PES Economic and Social Plan
(Plan Economique et Social)
PESW Programmatic Economic and Sector Work
PETS Public Expenditure Tracking Survey
PSIA Poverty and Social Impact Analysis
REC Staffing and Competencies Registry
(Référentiels des Emplois et des Compétences)
ROSC Report on the Observance of Standards and
Codes
TA Technical Assistance
TGR General Treasury of the Kingdom
(Trésorerie Générale du Royaume)
TOFT Table of Treasury Financial Operations
USD United States Dollar
Vice President: Shamshad Akhtar
Country Director: Simon Gray
Sector Director: Manuela Ferro
Sector Manager: Guenter Heidenhof
Project Team Leader:
ICR Team Leader:
Stefano Paternostro / José López Calix
Fabian Seiderer
KINGDOM OF MOROCCO
THIRD AND FOURTH PUBLIC ADMINISTRATION REFORM DEVELOPMENT POLICY
LOAN IMPLEMENTATION COMPLETION AND RESULTS REPORT
Table of Contents
1. Program Context, Development Objectives, and Design ........................................................... 1
1.1 Context at Appraisal ............................................................................................................. 1 1.2 Original Project Development Objectives and Key Result Indicators .................................. 2 1.3 Revised Project Development Objectives and Result Indicators .......................................... 2
1.4 Public Policy Areas Supported by the Program .................................................................... 2
1.5 Revised Public Policy Areas ................................................................................................. 2
1.6 Other Significant Changes .................................................................................................... 2
2. Key Factors Affecting Program Implementation and Outcomes ................................................ 3
2.1 Program Performance ........................................................................................................... 3
2.2 Key factors affecting implementation ................................................................................... 7 2.3 Monitoring and Evaluation (M&E) ...................................................................................... 8
2.4 Next Phase and Operation ..................................................................................................... 9
3. Assessment of outcomes ............................................................................................................. 9
3.1 Relevance of objectives, design, and implementation .......................................................... 9 3.2 Achievement of Project Development Objectives .............................................................. 10
3.3 Justification of overall outcome rating: .............................................................................. 20
3.4 Overarching Themes, Other Outcomes, and Impacts ......................................................... 21 3.5 Summary of findings of beneficiary survey and/or stakeholder workshops....................... 22
4. Assessment of Risk to Development Outcome ......................................................................... 23
5. Assessment of Bank and the Borrower Performance ............................................................... 24
5.1 Bank Performance ............................................................................................................... 24 5.2 Borrower Performance ........................................................................................................ 25
6. Lessons learned and Recommendations ................................................................................... 27
7. Comments on Issues Raised by Borrower, Implementation Agencies, and Partners ............... 29
Annex1. Bank Lending and Implementation Support/Supervision Processes1
Annex 2. Beneficiary Survey Results : NA
Annex 3. Stakeholder Workshop Report and Results : NA
Annex 4. Summary of Borrower’s ICR and/or Comments on Draft ICR
Annex 5. Comments of Cofinanciers and Other Partners/Stakeholders: None
Annex 6. List of Supporting Documents
i
A. Basic Information
Program 1
Country Morocco Program Name
Morocco - Public
Adminstration Reform
Loan III
Program ID P095759 L/C/TF Number(s) IBRD-75270
ICR Date 06/30/2011 ICR Type Core ICR
Lending Instrument DPL Borrower KINGDOM OF
MOROCCO
Original Total
Commitment USD 100.0M Disbursed Amount USD 96.2M
Implementing Agencies
Ministry of Economy and Finance
Ministry of Public Sector Modernization
Cofinanciers and Other External Partners African Development Bank
European Commission (EC)
Program 2
Country Morocco Program Name
Morocco - Public
Administration Reform
IV
Program ID P112612 L/C/TF Number(s) IBRD-78730
ICR Date 06/30/2011 ICR Type Core ICR
Lending Instrument DPL Borrower GOVERNMENT OF
MOROCCO
Original Total
Commitment USD 100.0M Disbursed Amount USD 95.8M
Implementing Agencies
Ministry of Public Sector Modernization
Ministry of Economy and Finance
Cofinanciers and Other External Partners African Development Bank
European Commission (EC)
ii
B. Key Dates
Morocco - Public Adminstration Reform Loan III - P095759
Process Date Process Original Date Revised / Actual
Date(s)
Concept Review: 05/24/2007 Effectiveness: 08/20/2008 08/20/2008
Appraisal: 02/04/2008 Restructuring(s):
Approval: 05/15/2008 Mid-term Review:
Closing: 12/31/2008 12/31/2008
Morocco - Public Administration Reform IV - P112612
Process Date Process Original Date Revised / Actual
Date(s)
Concept Review: 10/23/2009 Effectiveness: 07/21/2010
Appraisal: 02/01/2010 Restructuring(s):
Approval: 04/29/2010 Mid-term Review:
Closing: 12/31/2010 12/31/2010
C. Ratings Summary
C.1 Performance Rating by ICR
Overall Program Rating
Outcomes Moderately Satisfactory
Risk to Development Outcome Moderate
Bank Performance Satisfactory
Borrower Performance Satisfactory
C.2 Detailed Ratings of Bank and Borrower Performance (by ICR)
Overall Program Rating
Bank Ratings Borrower Ratings
Quality at Entry Satisfactory Government: Satisfactory
Quality of Supervision: Satisfactory Implementing
Agency/Agencies: Satisfactory
Overall Bank
Performance Satisfactory
Overall Borrower
Performance Satisfactory
iii
C.3 Quality at Entry and Implementation Performance Indicators
Morocco - Public Adminstration Reform Loan III - P095759
Implementation
Performance Indicators
QAG Assessments
(if any) Rating:
Potential Problem
Program at any time
(Yes/No):
No Quality at Entry
(QEA) None
Problem Program at any
time (Yes/No): No
Quality of
Supervision (QSA) None
DO rating before
Closing/Inactive status
Morocco - Public Administration Reform IV - P112612
Implementation
Performance Indicators
QAG Assessments
(if any) Rating:
Potential Problem
Program at any time
(Yes/No):
No Quality at Entry
(QEA) None
Problem Program at any
time (Yes/No): No
Quality of
Supervision (QSA) None
DO rating before
Closing/Inactive status Satisfactory
D. Sector and Theme Codes
Morocco - Public Adminstration Reform Loan III - P095759
Original Actual
Sector Code (as % of total Bank financing)
Central government administration 100 100
Theme Code (as % of total Bank financing)
Administrative and civil service reform 40 40
Decentralization 20 20
Public expenditure, financial management and
procurement 40 40
Morocco - Public Administration Reform IV - P112612
Original Actual
Sector Code (as % of total Bank financing)
Central government administration 100 100
iv
Theme Code (as % of total Bank financing)
Administrative and civil service reform 33 33
Decentralization 8 8
Other public sector governance 17 17
Public expenditure, financial management and
procurement 42 42
E. Bank Staff
Morocco - Public Adminstration Reform Loan III - P095759
Positions At ICR At Approval
Vice President: Shamshad Akhtar Daniela Gressani
Country Director: Neil Simon M. Gray Mats Karlsson
Sector Manager: Guenter Heidenhof Miria A. Pigato
Task Team Leader: Fabian Seiderer Jose R. Lopez Calix
ICR Team Leader: Fabian Seiderer
ICR Primary Author: Fabian Seiderer
Morocco - Public Adminstration Reform Loan III - P095759
Positions At ICR At Approval
Vice President: Shamshad Akhtar Shamshad Akhtar
Country Director: Neil Simon M. Gray Mats Karlsson
Sector Manager: Guenter Heidenhof Farrukh Iqbal
Task Team Leader: Fabian Seiderer Stefano Paternostro
ICR Team Leader: Fabian Seiderer
ICR Primary Author: Fabian Seiderer
F. Results Framework Analysis
Program Development Objectives (from Program Document) The proposed loan is the second of the second series of programmatic loans designed to
support the implementation of the Government's public administration reform support
program (PARAP) whose objectives are fully shared. The objectives of the series aim at :
(a) improving Government efficiency in the management of budget resources through
greater transparency and accountability, and by introducing performance measurement;
(b) improving government efficiency in the management of human resources through the
preparation of a new management system for staffing and remuneration with performance
measurement, while streamlining current human resources management; (c)
v
consolidating and controlling public payroll; and (d) improving public services and
simplifying procedures through e-government.
The proposed loan is complemented and strengthened by an ongoing multiyear
Programmatic Economic Sector Work activity through which the Bank is providing the
Government with advice, training, and technical assistance as required in the areas of
public finance management, civil service reform, and wage bill containment. A new
technical assistance activity has just been approved for the e-government component.
Other donors supporting this program provide complementary technical assistance.
Support to the public administration reform program is a key component of the new
Country Partnership Strategy (CPS) (FY10-FY13). PARL IV contributes to the
achievement of the first and second CPS pillars: (i) promoting macro-economic stability
and private sector development as an engine of growth and (ii) support to the
improvement in access to, and quality of services. In addition the operation is fully
aligned with the CPS cross cutting theme of enhancing governance.
Revised Program Development Objectives (as approved by original approving authority)
NA
(a) PDO Indicator(s)
Morocco - Public Adminstration Reform Loan III - P095759
Indicator Baseline
Value
Original Target
Values (from
approval
documents)
Formally
Revised
Target
Values
Actual Value
Achieved at
Completion or
Target Years
Indicator 1 :
Efficient budget management by (i) integrating multi-annual budget planning
into budget preparation; (ii) increasing public i nvestment execution rates; (iii)
building performance audit capacity; and (iv) making accounting inf. reliable
and transparent
Value
(quantitative or
Qualitative)
Date achieved
Comments
(incl. %
achievement)
Objectives and indicators are at series level, not for each individual loan.
Component A is rated Moderately satisfactory as 3 out of the 4 indicators were
met. The MTEFs have not yet been integrated into the budget preparation
process.
Indicator 2 :
Efficient human resources management by (i) harmonizing civil service laws,
which cover 90% of civil servants, and (ii) imple menting reforms to develop a
more equitable and transparent compensation system.
Value
(quantitative or
Qualitative)
Date achieved
Comments
(incl. %
Component B is rated moderately satisfactory as te civil service statutes
harmonization covers more than 90% of civil servan ts and the compensation
vi
achievement) reform is in its final study phase.
Indicator 3 : Public wage bill consolidation and control by reducing the wage bill from
11.8% of GDP in 2005 to 10.4 % in 2009.
Value
(quantitative or
Qualitative)
Date achieved
Comments
(incl. %
achievement)
Component C is rated satisfactory as the wage bill has been reduced to 10.4%
GDP in 2009.
Indicator 4 :
E-Government and Simplification of Procedures: (i) higher productivity
resulting from e-government measured by the increased number of public
services on line and (ii) greater transparency in public bidding processes.
Value
(quantitative or
Qualitative)
Date achieved
Comments
(incl. %
achievement)
Component D is rated satisfactory as the reform institutional governance has
been strengthened and online applications devel opped (incl in public
procurement)
Morocco - Public Administration Reform IV - P112612
Indicator Baseline
Value
Original Target
Values (from
approval
documents)
Formally
Revised
Target
Values
Actual Value
Achieved at
Completion or
Target Years
Indicator 1 :
Efficient budget management by (i) integrating multi-annual budget planning
into budget preparation; (ii) increasing public i nvestment execution rates; (iii)
building performance audit capacity; and (iv) making accounting inf. reliable
and transparent
Value
(quantitative or
Qualitative)
Number of ministries
that have adopted
flexible budgeting:
2007 30
All ministries
Achieved, all
ministries have
adopted flexible
budgeting at
paragraph level.
Date achieved 01/06/2007 12/31/2010 12/31/2010
Comments
(incl. %
achievement)
Component A is rated Moderately satisfactory as 3 out of 4 objectives were
met. The MTEFs have not yet been integrated into the budget preparation
process.
vii
Indicator 2 :
Efficient human resources management by (i) harmonizing civil service laws,
which cover 90% of civil servants, and (ii) imple menting reforms to develop a
more equitable and transparent compensation system.
Value
(quantitative or
Qualitative)
Number of ministries
that have finished
RECs: 6 in 2007
all already
achieved
All ministries have
completed their
REC end of 2010
Achieved, all
ministries have
completed their
REC.
Date achieved 01/01/2008 12/31/2010 12/31/2010
Comments
(incl. %
achievement)
Component B is rated moderately satisfactory as te civil service statutes
harmonization covers more than 90% of civil servan ts and the compensation
reform is in its final study phase.
Indicator 3 : Public wage bill consolidation and control by reducing the wage bill from
11.8% of GDP in 2005 to 10.4 % in 2009.
Value
(quantitative or
Qualitative)
Wage bill: 11.8% of
GDP in 2005
reduce the wage
bill to 10.4% GDP
in 2009
Wage bill
represented 10.2%
GDP in 2010
Date achieved 01/01/2008 12/31/2010 12/31/2010
Comments
(incl. %
achievement)
Component C is rated satisfactory as the wage bill has been reduced to 10.2%
GDP in 2010 and appropriate monitoring and cont rol mechanism have been
adopted.
Indicator 4 :
E-government and procedure simplification by (i) improving e-government
productivity, which is measured based on the number o f public online banking
transactions; and (ii) making public procurement procedures more transparent.
Value
(quantitative or
Qualitative)
At least 80% of the
public administration's
offers, termes of
reference and results of
public bids are
available to the public
online
80% of public
administrations
Achieved,
practically 100% of
central and local
administration
offers, terms of
reference and
results of the public
bids are available
online.
Date achieved 01/01/2008 12/31/2010 12/31/2010
Comments
(incl. %
achievement)
Component D is rated satisfactory as the reform institutional governance has
been strengthened and online applications devel opped (incl in public
procurement)
(b) Intermediate Outcome Indicator(s)
viii
Morocco - Public Adminstration Reform Loan III - P095759
Indicator Baseline Value
Original Target
Values (from
approval
documents)
Formally
Revised
Target Values
Actual Value
Achieved at
Completion or
Target Years
Indicator 1 : Number of sector MTEFs developped
Value
(quantitative or
Qualitative)
12
ministries
prepared
MTEFS for
2008-2010
TOFT and 14
sector MTEFs
established for
2009-2011
16 ministries had
prepared an MTEF
at the end of 2010.
Date achieved 01/01/2008 12/31/2010 12/31/2010
Comments
(incl. % achievement)
Morocco - Public Administration Reform IV - P112612
Indicator Baseline Value
Original Target
Values (from
approval
documents)
Formally
Revised
Target Values
Actual Value
Achieved at
Completion or
Target Years
Indicator 1 : Number of performance audit carried out
Value
(quantitative or
Qualitative)
13 for FY
2006 20 for FY 2007 22 for FY 2007
Date achieved 01/01/2008 12/31/2010 12/31/2010
Comments
(incl. % achievement)
G. Ratings of Program Performance in ISRs
Morocco - Public Administration Reform IV - P112612
No. Date ISR
Archived DO IP
Actual
Disbursements
(USD millions)
1 06/04/2010 Satisfactory Satisfactory 0.00
H. Restructuring (if any)
1
1. Program Context, Development Objectives, and Design
1.1 Context at Appraisal
At appraisal economic conditions were favorable, with sustained growth rates and a balanced
macroeconomic policy. The Government was pursuing a structural reform program that aimed at
increasingly diversifying and integrating the Moroccan economy into the global and Euro-Mediterranean
economies, among other things. Over the previous decade, real GDP rose at the rate of 5.1% on average.
Per capita income practically doubled and reached USD 2,800 in 2007. Moreover, the government
continued a proactive trade liberalization and integration policy following the signing of a free trade
agreement with the Unites States (US), the implementation of the Association Agreement with the
European Union (EU), and the signing of a regional free trade agreement (the Agadir Agreement) with
Tunisia, Egypt, and Jordan. This context made it all the more crucial to transform the administration into
an effective and efficient institution, with the capacity to drive private sector development and provide
citizens with better services.
As regards public finance, the government focused on consolidating its budget and adopted a
cautious debt strategy, which reduced the central government’s debt from 62 to 47.2% of GDP in 2005
and 2008, respectively. Although prudent budget management resulted in a surplus in 2007 and 2008, the
global financial crisis and the spike in international prices of heavily subsidized oil and food, gave rise to
increased pressure on public finances. Consequently, greater priority was given to improving public
expenditure efficiency as a way of addressing the dilemma of increased demand for public services and
growing budget constraints, and avoiding the adverse effects of increased budget regulation in 2011.
On the political front, the reform program was strengthened by the new government, which took
office after the elections held in October 2007. To fulfill the electorate's expectations and meet the
needs of an increasingly open economy, the government submitted its Economic and Social Plan (Plan
Economique et Social – PES)2 to Parliament. This plan aimed at consolidating public finances and the
macroeconomic framework. It further aimed at accelerating and deepening reforms undertaken to
improve Morocco’s economic competitiveness, human capital, social indicators, and governance. Special
attention was thus given to administration and public management reform and modernization, launched in
2002 and supported by the World Bank, the EU and the African Development Bank (AfDB), including a
first series of programmatic loans. The reform was extended to fiscal reform, public expenditure, wage
bill rationalization and deconcentration in order to achieve a more sustainable macroeconomic framework
by improving public expenditure efficiency and ensuring optimal budget resource allocations.
To achieve the plan’s objectives, the government’s reform strategy focused on: (i) modernizing the
administration and the civil service; (ii) developing a new results-oriented budget mechanism, which
includes public policy evaluation mechanisms; (iii) enhancing public sector governance and transparency;
(iv) improving human resource management; (v) improving the quality of public services by introducing
community-based management and implementing the deconcentration process; and (vi) simplifying
administrative procedures by introducing e-government.
The second series of programmatic loans for the Public Administration Reform Loans (PARL III and IV)
and the World Bank’s Country Partnership Strategy (CPS), adopted in 2005, are fully aligned with the
2 For a full and detailed description of the current government’s comprehensive reform program, see CPS 2010-
2013, (Report No. 50316-MA).
2
new government’s reform strategy and support the six previously mentioned priority reforms. As a key
component of the new 2010-2013 CPS, PARL IV contributes to two major strategic pillars: driving
growth and competitiveness, and improving public service quality and accessibility. Moreover, the
program contributes to the strategy’s cross-cutting governance enhancement theme.
1.2 Original Project Development Objectives and Key Result Indicators (approved)
Supported by the PARL series, the objective of the public administration reform program was to improve
the public administration’s efficiency, transparency, and accountability. To this end, PARL III and IV
retained the overall objectives of the series:
a. Improving government efficiency in budget management;
b. Improving government efficiency in human resources management;
c. Further consolidating management and control of the payroll; and
d. Improving public services and simplifying procedures through e-government.
The key result indicators related to the second series of PARL include:
Efficient budget management by (i) integrating multi-annual budget planning into the budget bill
preparation process; (ii) increasing public investment execution rates; (iii) building performance audit
capacity; and (iv) making accounting information reliable and more transparent.
Efficient human resources management by (i) harmonizing civil service laws, which cover 90% of civil
servants, and (ii) implementing reforms to develop a more equitable and transparent compensation
system.
Public wage bill consolidation and control by reducing the wage bill from 11.8% of GDP in 2005 to 10.4
% in 2009.
E-Government and Simplification of Procedures: (i) higher productivity resulting from e-government
measured by the increased number of public services on line and (ii) greater transparency in public
bidding processes.
1.3 Revised Project Development Objectives and Result Indicators (as approved),
and Reasons and Justifications Not applicable
1.4 Public Policies Supported by the Program (approved) The main policies supported by PARL III and IV programs include:
Improving government efficiency in budget management;
Improving government efficiency in human resources management;
Consolidating and controlling the public wage bill; and
E-government and procedure simplification.
1.5 Revised Public Policies
Not applicable
1.6 Other Significant Changes No significant changes were made to the objectives, scope, procedures, or financing related to this series.
3
2. Key Factors Affecting Program Implementation and Outcomes
2.1 Program Performance (based on a table from the policy matrix) The second series of PARL is a continuation of the first. It retains the same components and reforms and
aims at consolidating intermediate results. The sole difference lies in the new e-government component
introduced in 2008.
Given that most triggers relating to the two operations were achieved within the prescribed
deadline, second series performance can be rated as satisfactory. Of a total of 10 triggers identified
for PARL IV, only two had to be revised. The first one is a PARL IV’s trigger envisaging expanding
Medium-Term Expenditure Frameworks (MTEF) to five new ministries, covering the period 2009 to
2011 and based on a revised approach that draws lessons from the first phase. Implementation of the
trigger benefited from technical assistance financed by a World Bank grant. Due to delays in mobilizing
the expertise needed to revise the methodology, the final prior action foresaw 5 new MTEFs for the
period 2010-2012. This prior action was met and by the end of 2010, five ministries (Agriculture, Justice,
Youth and Sports, Modernization of the Public Sector (MMSP), and New Technologies) had developed
their MTEFs based on a more strategic approach that is better suited to the new budget approach. These
MTEFs are now awaiting formal approval.
The second revised trigger involves online procurement planned in PARL IV. In addition to being too
ambitious, the measure providing for the introduction of online tenders met with technical and legal
difficulties related to securely providing corporate signatures online when submitting such tenders.
Although online tendering was excluded, the revision provided an opportunity to better define and
strengthen the trigger, and extend its scope to include 80% and 25% of local governments and public
institutions, respectively.
Table 1 outlines the detailed outcomes achieved by PARL III and IV. (Revised triggers and detailed
revisions are shown in italics)
Table 1: Program outcomes and triggers (PARL III and IV) PARL III
PARL III prior actions PARL IV triggers Outcome
Subprogram A: Improving government efficiency in budget resource management
Preparing sector-based
MTEFs for nine ministries.
Expansion of 2009-2011 sector-based
MTEFs to include five new ministries, with
assistance from an ad hoc group.
Met. Nine ministries had prepared their MTEFs by
the end of 2008. A February 8, 2007 circular from
the Prime Minister launched the process in 2007.
Although the measure was formally achieved,
without a multi-annual budget perspective, these
MTEFs remained budget guidelines, not budget
allocation and management instruments. Moreover,
the ministries neither updated nor integrated these
into the budget preparation process.
The globalization of
appropriations was
implemented in at least 30
ministries.
Met. 32 ministries adopted the globalization of
appropriations at paragraph level.
4
PARL III
Adopting a circular by the
MEF that simplifies the
budget appropriation
deconcentration process.
Met : the circular has been adopted and speed up
the devolution of appropriations identified as such
in the budget law. The development of an
integrated budget management information system
(GID) automated such devolution from 01/1/2010.
Finalizing the study of public
expenditure control.
Preparation of 2007 performance audit
reports by IGF and IGM in at least 20
ministries and publication of a consolidated
performance audit report based on the 2007
budget.
Met. The study of public expenditure control was
completed by the Ministry of Economy and
Finance. As of end 2010, the prior controls have
been consolidated, the assessment of authorizing
officers’ management capacity is well advanced
and selectivity is to be introduced end of 2011.
Subprogram B: Improving government efficiency in human resource management
RECs were completed by at
least 6 ministries in 2007,
and the job classification
system was launched.
Completion of standard job classification. Met. RECs were developed in six major ministries
and launched in four others, thus covering 80% of
the civil service.
Initiation of a study to
implement a new
remuneration system based
on a new job classification.
Signature of the service
contract launching the study.
Completion of the diagnostic, review of
current documents and technical
adjustments, and launching of scenario
designs for a new remuneration system
based on the new job classification.
Met. The study of the new remuneration system
was initiated. Although cumbersome administrative
procedures delayed its implementation, results
pertaining to the first two phases have been
validated and the third and final phases are
expected to be validated in the second half of 2011.
Subprogram C: Public payroll consolidation and control
Adoption of a circular setting
up a commission to monitor
wage bill trends quarterly
Met. A MEF circular set up a commission to
monitor wage bill trends quarterly. Wage bill of
each department is monitored monthly and shared
with each Ministry’s general secretary.
Adoption of a MEF Circular
to set up a working group for
the development of good
practices for wage bill
forecasting and monitoring
and pilot testing in MEF,
Education, Health, Housing.
Extension of best practices in monitoring,
forecasting, and payroll credit management
to other ministries.
Met. An MEF circular created a group responsible
for preparing and implementing measures that
would improve wage bill monitoring and
predictability; it is also responsible for phasing in
best salary appropriation management practices in
four ministries (MEF, Education, Health, and
Housing).
Subprogram D: Improving public services and simplifying procedures through e-government
Signing by the Prime Minister of a circular
creating a high-level body with sufficient
authority, credibility, and visibility to
enable it to manage the administration’s e-
government activities.
Extension of current online procurement
tools (tender documents, terms of reference,
and outcome downloads) to all central
administration levels.
Signing of at least one partnership
agreement between the public and the
private sector to improve public service
quality.
5
PARL IV
Indicative triggers at
beginning of series
Prior actions Revision of trigger and outcome
Subprogram A: Improving government efficiency in budget resource management
Expansion of 2009-2011
sector-based MTEFs to
include five new ministries,
with assistance from an ad
hoc group.
Preparations related to 2010-2012
medium-term expenditure frameworks
(MTEFs) for five additional ministries
began with assistance from an ad-hoc
working group.
Trigger revised and prior action met. Five ministries
(Agriculture, Justice, Youth and Sports, MMSP, and
New Technologies) developed an MTEF for the 2010-
2012 period, with the assistance of an international
consultancy company. The prior action was revised
accordingly. Without a multi-annual budget
perspective, these MTEFs remained sector guidelines
that were neither validated by MEF nor integrated into
the budget preparation process.
Signing of a minimum of 3
pilot performance contracts
between the ministries of
Education and Health and
their de-concentrated
offices.
The Ministry of National Education,
Higher Education, Public Officials
Training and Scientific Research and the
Ministry of Health have each signed at
least three (3) pilot performance
contracts with their respective
deconcentrated offices.
Met. The Ministry of Health already signed
performance contracts with 6 pilot regional health
agencies. The Ministry of Education has signed
performance contract with 15 universities
and 2 establishments under public oversight. Moreover
the ministry of Education is expected to sign shortly
the performance contracts with its de-concentrated
entities (AREFs) in the context of its “Plan d’Urgence”
in the coming weeks.
Establishment through a
Prime Minister's decree of a
new system for the control
of public expenditure.
The Prime Minister has issued Decree
No. 2-07-1235 dated November 20, 2008,
providing for the establishment of a new
system for the control of public
expenditure.
Met. A new system of modulated expenditure control
was implemented through the adoption of a related
Decree (N. 2-07-1235) on 20 November 2008. The
objective is to introduce more fluidity and flexibility of
expenditure control, and orient
the control towards performance evaluation.
Development of 2007
performance audit reports
by IGF/ IGM in at least 20
ministries and publication
of a consolidated report
based on the 2007 budget.
Prepared by IGF and IGM in at least 20
ministries, 2007 performance audit
reports were drafted and a consolidated
2007 budget performance audit report
was published.
Met. 2007 and 2008 performance audit reports were
completed for 22 ministries. The consolidated
performance audit report can now be accessed by the
general public via the MEF website.
Subprogram B: Improving government efficiency in human resources management
Completion of standard job
classification.
The standard job classification study has
been validated by the Steering Committee
chaired by the Ministry delegated to the
Prime Minister, in charge of Public
Sector Modernization
Met. A new job classification has been validated by the
HR network steering committee chaired by the MMSP.
Ministries having GPEEC are currently filling in their
own classification, with specific training provided to
do so.
Completion of the
diagnostic, review of
current documents and
technical adjustments, and
launching of scenario
designs for a new
remuneration system based
on the new job
classification.
The firm responsible for the study on
developing a new remuneration system
based on the new job classification has
completed the first two phases and the
results have been validated by the
MMSP-chaired Steering Committee.
Subsequent to this validation, the firm
began designing scenarios for a new
remuneration system based on the new
job classification, which is the study’s
third and final phase.
Met. The results pertaining to the first phase of the
study have been achieved and validated by the MMSP-
and MEF-chaired Steering Committee. Results
pertaining to the second phase were validated in early
March 2010, and the third and final phase has begun.
6
PARL IV
Indicative triggers at
beginning of series
Prior actions Revision of trigger and outcome
Subprogram C: Public wage bill consolidation and control
Dissemination by MEF of a
quarterly report on the
evolution of the wage bill
and its main determinants in
each ministry.
The Ministry of Economy and Finance
has launched the dissemination of
monthly reports on the evolution of the
wage bill and its main determinants in
each ministerial department.
Met. MEF has set up a working group (MEF,
Education, Health, and Housing) to prepare and
implement best practices designed to improve wage
bill monitoring and forecasting. The Ministry of
Fisheries has been added to the group. This group met
several times when wage bill forecasting tools and
salary appropriation management measures were
transferred to group members and training sessions
related to these themes were organized. In this regard,
MEF published a circular based on which key
measures for improving staff budgetary activity
management were implemented in all ministries.
Extension of best practices
in monitoring, forecasting
and payroll credits
management to other
ministries.
The group comprising representatives of
the Ministries of Finance, National
Education, Higher Education, Public
Officials Training and Scientific
Research, Health, Housing, urbanization
and Spatial Development, Fisheries, in
charge of the preparation and
implementation of measures leading to an
improved monitoring, forecasting and
payroll management and including, in
particular, tools for improved forecasting
of personnel credits and best practices for
job posts management, has identified and
introduced said measures in said
ministries, and Circular No. 189/MOM
/2009 date November 30, 2009, of the
MEF has been issued to extend key
measures for improved civil service
management to all of the Borrower’s
ministries
Met. The MEF set up a working group (MEF,
Education, Health, and Housing) for the preparation
and implementation of best measures to improve
monitoring and forecasting of the wage bill. The
ministry of Fishing has been added to the group.
The working group met several times where
forecasting tool for the wage bill and payroll credit
management measures have been transferred to the
group members and a related training was organized.
In this context the MEF has issued a circular where key
measures to improve the management of personnel
budgetary posts have been extended to all Borrower’s
ministries.
Subprogram D: Improving public services and simplifying procedures through e-government
Creation of a credible and
comprehensive governance
framework for developing
an information society and
e-government.
The Prime Minister issued a decree
establishing an institutional and
governance framework for developing an
information society and e-government.
Met. While the Prime Minister heads the institutional
framework implemented and approved by a May 2009
decree, the Ministry of Industry, Trade, and New
Technologies oversees two bodies in the new inter-
ministerial structure: the steering committee and the
secretariat. The steering committee and the secretariat
are both operational.
Extension to some public
entities as well as some
local administration of the
existing tools as regard
public bids online
(download offers, terms of
reference, results, and the
submission of offers
online).
Existing tools for public bids on-line
(down load offers, terms of reference and
results) have been extended to at least
twenty five percent (25%) of state
controlled public entities and eighty
percent (80%) of local administration,
and the action plan for the submission of
offers on-line to be operational by
December 31, 2010 has been completed.
Trigger revised and prior action met. Over a third
(36%) of government-controlled public institutions and
all (100%) local governments can access tender
documents, terms of reference, and outcomes online.
While the online bidding procedure is not yet
operational due to administrative and technical
constraints related to electronic signatures, an action
plan has been developed to implement this activity by
the end of 2010. The prior action has been revised
accordingly.
7
2.2 Key factors influencing implementation
Program implementation has not been affected by any key factors, given that: (i) the operation is
significantly in alignment with the administrative reform strategy and program; and (ii) the government
implemented a cautious macroeconomic management strategy that enabled the country to mitigate the
impacts of major external shocks such as the food crisis, oil price hikes, and the global economic and
financial crisis of 2009. These crises only gave added relevance to the reform program’s objectives and
underlined the need to modernize public finance and human resources management, and control the wage
bill. Although its impact on Morocco was limited due to the low international integration level of its
banking sector, the impact of the crisis in Europe, Morocco’s major export market, emphasized the need
for governments to be proactive and investment-oriented. Factors that positively contributed to implementing the second series of PARL include:
Alignment: The program’s alignment with administrative reform priorities constituted an advantage.
Administrative reform is a significant pillar of the economic and social reform program adopted by the
new government in October 2007. Both MEF and MMSP were fully committed to implementing budget
and civil service reforms. These ministries worked together with sector ministries to efficiently undertake
reforms aimed at improving payroll management and control. The National e-Government Committee
(CNeGov) managed reforms under the e-government and simplification of procedures component.
Appropriation was less with respect to MTEFs.
Coordination: At the government’s request, the program was jointly prepared and monitored by
Morocco’s three major development partners (The EU, the AfDB and the WB). Identification and
appraisal were conducted jointly, resulting in a single activity matrix, strong dialogue, and joint
supervision missions and reports. The World Bank is endeavoring to maintain this approach, which is
especially suitable for such complex and extensive administrative reforms. In compliance with the Paris
Declaration on Aid Effectiveness, this joint effort has strengthened the reform program’s credibility and
reduced the country’s transaction costs.
Analytical work: Preparation related to the second series of PARL drew from lessons learned during the
first phase, which focused on developing concepts of reform components and instruments, and from
experience by a significant number of ministries (9 for MTEFs, 10 for deconcentration and 32 for
globalization of appropriations). This series further benefited from substantial analytical work (see Table
2) and from a good coordination of donors’ technical assistance, including World Bank support to the
MTEF approach and EU support to the preparation of the new organic law. The Bank’s Programmatic
Economic and Sector Work (P-ESW) was crucial in supporting and informing this especially complex
and extensive reform process.
Table 2: Key World Bank analytical underpinnings (2003-2009)
Area Instrument Dates
General areas
Poverty assessment (PEEs) AAA 2003-2009
Country Economic Memorandum (CEM) AAA 2006
Morocco: Sector policy notes AAA 2007
Country Governance Anti-Corruption (CGAC ) analysis AAA 2009
Efficient public sector management
PESW on budget reforms and HR AAA Since 2002
Legal framework reform and procurement modernization IDF grant 2000 & 2006
8
Public Expenditure Review (PER) AAA 2002
Accounting, auditing, and monitoring of ROSCs (2008) AAA 2002 & 2008
Public finance management system (CFAA) AAA 2003 & 2007
Public Expenditure and Financial Accountability (PEFA) assessment AAA 2008
UCS Procurement Pilot Program AAA 2009
Decentralization
Decentralization and municipal management technical assistance (TA) TA 2006
Study on international experience in health service decentralization AAA 2009
Consultation : the reform design and implementation could have benefitted from a greater stakeholder
and civil society consultation. This is particularly the case for the budget reform and the pilot testing of
the performance management approach. The regional administrations were insufficiently associated to the
establishment of the Ministries’ performance indicators and targets, which in turn were only partially
taken into account in the performance contracts with the center. Likewise, performance objectives and
indicators could have been more focused on taxpayers and users’ expectations. Such consultation could
have increased the internal and external visibility of the reform and enhanced appropriation at the
operational level.
2.3 Monitoring and Evaluation (M&E) design, implementation, and utilization
Reforms were continuously monitored through regular policy dialogue with the authorities in
compliance with development policy support program procedures. This dialogue and monitoring
were facilitated by stationing most program team members in the Bank’s country office.
The series result and impact indicators were aligned with administrative reform program
objectives, although some were too ambitious considering the conceptual and pilot testing phase of the
reform. This is notably the case for performance indicators pertaining to the budget and the human
resources reforms. While the program was focused on the development and pilot testing of medium term
expenditure frameworks, the indicator was measuring the integration of multi-annual budget planning into
the budget bill preparation process, which would have required the adoption of a multi annual budget
perspective and a global MTEF. Likewise, one key performance indicator of the human resource
component measured the implementation of reforms to develop a more equitable and transparent
compensation system, while the program focused the preliminary study. Both these ambitious indicators
thus weight negatively on the rating of these two components.
From an institutional perspective, there was no formal central steering and monitoring system.
Reform specific steering committees were set up to monitor progress. Their effectiveness was uneven. For
instance the inter-ministerial high committee set up at the beginning of the program for the budget reform,
barely convened and thus did not play its steering role. The e-government reforms benefited from the
strengthening of its institutional governance under the program. The set up in May 2009 of the National
Council for ITC and of the e-government inter-ministerial committee came close to a monitoring and
evaluation system.
The reforms supported by the series contributed to strengthening the government’s monitoring and
evaluation system. The development of an integrated expenditure management (GID) system improved
real-time budget execution monitoring. The development of wage bill monitoring and control tools and
the greater involvement of line ministries further strengthened public finance management and
monitoring. Finally, the program helped build performance audit capacity through the development of a
methodological guide and the emphasis on performance audits, which were carried out in 20 ministries.
9
2.4 Next Phase and Operation
Following a government request, provision was made for a new programmatic series that supports
implementation of new budget and administrative management approaches. Recent events in the
region and the country confirm that population is eager to see good governance, transparency and
efficiency with respect to public finances and services, all key objectives of the budget and administrative
reform. To meet the citizens’expectations in a tangible and visible way, the new series would focus on
institutionalizing and scaling up these reforms, and on implementing the new regionalization strategy.
Government authorities and development partners are currently discussing the following strategic pillars:
(i) improving transparency and accountability in public finance management by adopting and
implementing performance-based budget management; and (ii) improving public service management and
efficiency. Discussions related to tax reform consolidation are currently underway to identify available
tax revenue that may be allocated to (re)deploying development priorities. Finally, regionalization, as a
cross-cutting priority, will strengthen the two strategic pillars mentioned above by bringing decision
making closer to service delivery.
3. Assessment of outcomes
3.1 Relevance of objectives, design, and implementation
Objectives, Design, and Implementation of the Second Series of PARL are considered relevant.
The four objectives of the program were well aligned with the government’s reform strategy for the
implementation of its economic and social program. The objectives of improving effectiveness of
budget and human resources management, of consolidating and controlling the public wage bill, of
developing e-government, and of simplifying procedures closely matche the government’s reform
priorities. These priorities are to: (i) modernize public administration and the civil service; (ii) develop a
new system of results-based budgeting, including mechanisms for assessing public policy; (iii) strengthen
governance and transparency in the public sector through reform of public financial controls; (iv) improve
human resources management; (v) enhance the quality of public services through the introduction of
proximity management; (vi) pursue the deconcentration process; and (vii) simplify administrative
procedures by developing e-government.
These objectives take into account the sequencing of these reforms and aim at deepening reforms
supported by the first series of PARL, including (i) multi-year budget planning, (ii) developing
program budgets with performance indicators, (iii) modernizing internal controls, (iv) reducing the wage
bill through the voluntary retirement program, and (v) modernizing human resources management
through the introduction of the Staffing and Competencies Registry (REC).
The design of the series took into consideration trends in policy priorities and was adapted to the
gradual implementation of these structural reforms. The first PARL series initially foresaw three
loans. A decision was taken to suspend this series after the second loan and to begin a new series of two
loans (PARL III & IV). This helped take into account the priorities of the reforms initiated by the
government, which took over after the October 2007 election. E-administration and the simplification of
procedures were added as a fourth component. The second series was approved on May 15, 2008.
The choice of a new programmatic series responded to the need for flexibility in an reform
approach based on experimentation in pilot ministries. Programmatic lending allows for lessons to be
learned from experience. For example, the initial methodology for preparing MTEF based on programs
corresponding to budget items proved inadequate for an effective performance approach. The latter
10
requires major programs and more strategic indicators. PARL IV’s corresponding trigger was revised to
reflect the new MTEF methodology. Similarly, the public procurement transparency trigger was
strengthened, taking into account progress made in this area.
The Development Policy Loan instrument proved to be an appropriate instrument to support the reform
process by enhancing attention to key reform benchmarks and triggers and by formalizing the reform
phasing, in the absence of a reform blueprint.
The implementation of the series relied on solid ownership of reforms by the government and on the
steering structures it had put in place. An inter-ministerial steering committee for administrative reform
headed by a Permanent Coordinator was established through a decision of the Prime Minister aiming to
ensure the coordination and monitoring of the program. However, steering these complex reforms would
have been facilitated by more frequent meetings and the adoption of a master plan, especially for budget
reform, as was the case for the e-government component.
As indicated in Sub-section 2.2 above, the implementation of the series benefited from good coordination
and harmonization between the major partners supporting these reforms (WB, EU and AfDB). This
coordination resulted in increased leverage and credibility of complex and sensitive reforms, which
significantly modified the mode of operation of the administration and of civil servants. This approach
helped to reduce the risks associated with both institutional and individual resistance to reforms.
However, it is appropriate to reinforce the visibility of these reforms and of their short term results in
order to enhance ownership at scaling-up stage. Particular attention should be paid to change management
as well as to internal and external communication.
3.2 Achievement of Project Development Objectives
The definition of results and impact indicators is difficult for any public sector reform. This is particularly
true in the case of complex and long term reforms such as those supported by the PARL programs. While
the second programmatic series (PARL III and IV) helped raise budget and human resources reforms to a
higher level, they remained at a preparation and experimentation phase. In the absence of a generalization
of reforms as well as of institutional and legal backing for the new modes of management, results in terms
of effective public management (financial, human resources, budget balances, and e-administration) will
remain limited. Results achieved by the second programmatic series, as specified below, must therefore
be analyzed primarily within the context of overall objectives and then in relation to the specific
objectives of each component.
The overall objective of PARL – to improve effectiveness, transparency, and accountability in
public administration – has been partially achieved and can be considered moderately satisfactory.
1. Effectiveness of the administration
The development of new instruments for planning and budget projections, such as MTEFs in the 16
ministries, helped in some cases to improve efficiency in their actions by reinforcing the link between
their strategy, their programs, and their budget. The adoption of a new methodology for preparing MTEFs
from 2009 helped assess the allocation of financial and human resources on the basis of strategic areas
and programs. Once institutionalized, these instruments will contribute to improving intra-ministerial
allocations, identifying asymmetries and waste, and reinforcing budget dialogue with MEF. In some
cases, information contained in the MTEFs was used in budget negotiations. However, the impact would
have been more significant if (i) sector MTEFs were part of a general MTEF and were well integrated
into the budget preparation and negotiation process, and (ii) a program budget nomenclature had been
11
adopted. Similarly, the management of human resources within the government is benefiting from the
development of an REC as well as from the introduction of Jobs and Skills Management Planning tools
(GPEEC) in all the ministries. The impact of these new instruments on government effectiveness depends,
among other factors, on the extent to which they are taken into account in recruitment, transfers, mobility,
and human resources training policies both at the central and deconcentrated levels. Taking RECs into
account in reinforcing and modernizing the initial and in-service training of public servants would also
help strengthen efficiency in the government's operations as well as in the services it provides. In the
absence of reliable information on newly recruited or transferred personnel based on RECs and job
descriptions, it is difficult to assess the impact of these reforms on the administration’s effectiveness.
Such an assessment should also take into account demand in public services as well as user satisfaction.
Current studies underway in the health sector (PER/PETS) will provide valuable information on means of
reinforcing the impact of these reforms. However, the recruitment of unemployed graduates launched at
the beginning of 2011 in response to pressing social demands does not appear to have taken into account
the new instruments (REC and GPEEC).
2. Government’s Transparency
Several components of this program helped improve government’s internal and external transparency. For
instance, the development of MTEFs by most ministries improved the visibility of their budgetary choices
and their use. The development of performance indicators even on an experimental basis also contributed
to greater transparency in government toward citizens and their representatives. The conduct of
performance audits in 22 ministries and the publication in 2010 of a summary of their findings and
recommendations also enhanced transparency of the administration’s management. Extending the e-
procurement portal (where 80% of bidding documents are published) to all ministerial departments has
further reinforced transparency in the management of public finances. The adoption of a general MTEF
and future presentation of the budget on a program basis along with objectives and corresponding
performance indicators will strengthen clarity and transparency in government actions. The publication of
contracts awarded as a result of the bidding process and contract amendments further improve
transparency.
3. Government’s Accountability
The impact is less visible in this area, due to the preparatory and experimental nature of the reforms.
Achieving this PARL objective requires adopting new methods of budget, public finances, and human
resources management, which are beyond this programmatic series. Performance-based budget
management involves empowering leaders and managers through greater autonomy and accountability
with respect to results achieved. A number of components of the program contributed to this preparatory
work. For example, the development of an MTEF for each ministry along with performance indicators is
a first step towards a programmatic budget structure and performance projects to be presented together
with the budget appropriation, once the organic budget law has been changed. A decree specifying the
roles and functions of program managers will help clarify and reinforce their responsibility. Even if
limited to budget headings, during the experimentation phase, the globalization of appropriations
empowers managers and prepares them for an extension of globalization at program level. The signing of
performance contracts with deconcentrated services, especially in sectors such as education, health,
agriculture, water, and forestry along with increased deconcentration of appropriations also contribute to
enhanced accountability. The new integrated financial management information system (GID) facilitates
the deconcentration of appropriations, by automating transfers at the start of the budget year and
improving their monitoring. The reform of internal public financial controls, when completed, will also
enhance managerial flexibility and responsibility in the public sector. The combination of commitment
and accounting controls at Treasury (TGR) is a first step in that direction. The managerial capacity of
authorizing officers and assistant authorizing officers is currently being assessed by IGF and TGR and
12
based on the results, prior controls can become lighter. Similarly, the development of performance audits
within IGF as well as inspection units in the ministries that have signed cooperation protocols is
contributing to the empowerment of authorizing officers. Finally, the greater involvement of line
ministries in the planning and management of their personnel costs and the prohibition to carrying
forward non used appropriations has helped further empower these ministries and to ensure a better
control over the wage bill.
Assessment of the Series’ Strategic Objectives, by component (Sub-section 1.2)
Component A: Improving the administrations’ efficiency in budget resource management
Rating: Moderately satisfactory
The specific objective of this component, i.e. improving the administration’s efficiency in budget
management, can be considered broadly met in view of program achievements. It is difficult to
accurately evaluate improvements in the government’s budget management as well as the contribution to
such improvements by program measures. However, the following are signs of improvement: (i) better
visibility of short-term budget policies through the preparation of a Medium Term Budget Framework
and MTEFs; (ii) reinforcement of the responsibility for deconcentrated services in the preparation and
execution of results-based budgets by simplifying the procedure for deconcentrating appropriations; and
(iii) the modernization of internal controls resulting from merging and simplifying commitment and
accounting controls, introducing performance audits, and establishing a new public accounting system.
MTEF and multi-year budget planning
This PARL series consolidated past government efforts in developing an MTEF methodology as well as
instruments aimed at reinforcing transparency and effectiveness in budget allocations. During the course
of the program, significant progress was made, including in the extension of the experiment to nine
ministries under PARL III and to five more under PARL IV, using the new methodology. By the end of
2010, a total of 16 ministries had developed and tested over 19 sector or sub-sector MTEFs or were in the
process of doing so. Thus, most departments are now acquainted with multi-annual budgeting methods
and the MTEF instrument, and prepared for its implementation, as soon as the organic budget law is
adopted. Furthermore, the results of pilot testing helped improve the methodology for preparing MTEFs
by making them more strategic and more focused on program budgets, less numerous, and more relevant.
Pilot testing also resulted in a revision of objectives and performance indicators, which were too
numerous and largely centered on inputs and outputs.
As the program focused on the design and testing of these programmatic and performance based
budgeting instruments, the MTEFs have not yet been integrated into the budget preparation process. In
the absence of a general MTEF to align sector MTEFs with, these cover different periods and durations
(from three to six years) and remain experimental.
While the program prior- action and triggers have been met the corresponding key performance indicator
is only partially met. This indicator – which foresaw the integration of multi-annual budget planning into
the budget bill preparation process – is however too ambitious as it requires the change of the legal
framework and thus goes beyond the series scope.
The multi-year forecast and the MTEF approach will be consolidated and institutionalized by integrating
it into the legal and regulatory framework, through a new organic law, a specific law on public finance
policy, or the introduction of a parliamentary debate on the government’s Medium Term Budget
Framework (MTBF) and MTEF. The circular on budget preparation will then be revised accordingly and
integrate multi-annual budget planning.
13
Empowerment and deconcentration
As part of the pilot testing, ministries were requested to prepare program budgets for specific budget
headings, with objectives and performance indicators. In return, they benefited from the “globalization”
of investment and operating expenditure appropriations under these budget headings. At the end of the
program, all 34 eligible ministries had adopted this approach, and the globalization of appropriations
accounted for nearly 98% of expenditures in 2008 as against 77% in 2007 (safe debt service and
transfers). More than 1,900 performance indicators were developed and presented to Parliament as an
appendix to the budgets of 25 ministries in 2009. This helped the main stakeholders become more
conversant with the approach and draw useful lessons for the consolidation stage. This shows that the
budget paragraph level is not sufficiently meaningful to offer the necessary flexibility and visibility for a
genuine performance-based budgeting approach. The program must be of a critical size to reflect the
government’s key priorities. Furthermore, public policies must be strategic and limited in number and
have a wider scope. Globalization of budget appropriations needs to be at a level high enough to
guarantee effective empowerment and flexibility in management, both at the central level (program head
and managers) and in deconcentrated services. Objectives and performance indicators must be
rationalized, strategic, and results-oriented, and must reflect the priorities of users and tax payers in terms
of public policies and programs. Finally, reports on the management of globalized allocations,
performance indicators, and MTEFs from the sector ministries did not receive the required attention, as
evidenced by the absence of feedback and validation.
The reform supported by this program also facilitated the extension of pilot testing responsibilities to
deconcentrated services. In 2010, after an initial delay, the Ministries of Health and Higher Education
developed and signed respectively six and 17 program contracts, with their regional directorates,
universities, and other deconcentrated services. The High Commission on Water and Forestry also
adopted this approach. The purely quantitative results exceeded the targets set by the government.
However, they could not be institutionalized and the level of ownership varies. The initially planned
national deconcentration strategy was not adopted due to the government’s desire to include it in broader
regionalization strategy, which would include decentralization. In this regard, a Royal Commission was
set up in August 2009 and presented its report in March 2011. This change in approach and associated
delays resulted in suspending the adoption of ministerial deconcentration master plans initially envisaged.
This lack of policy and budget framework for program contracts had a negative impact on their ownership
and use by the services. For instance, the Ministry of Health did not update these contracts after the 2009
financial year. However, the various elements of the budget reform, such as the globalization of
investment appropriations and greater attention to the performance of services, seem to have been
reflected in an improvement in the public investment execution rate, as indicated in Table 3.
Table 3: Trends in investment appropriations and execution
DESCRIPTION Settlement bill
TGR provisional
situation
2005 2006 2007 2008 2009 2010
Payment appropriations
opened by the budget 19,040.00 21,527.00 25,957.67 36,071.96 45,154.62 53,784.80
Carry forward of past
appropriation 9,329.29 9,086.52 9,499.73 11,007.19 12,894.35 13,754.00
Additional appropriations
(Special funds) 549.33 1,266.56 2,477.56 2,049.80 1,633.71 2,289.00
Total appropriation 28,918.62 31,880.08 37,934.96 49,128.95 59,682.68 69,827.80
Execution 18,707.91 21,975.28 26,342.98 35,752.74 44,254.00 46,987.00
Execution rate 64.69% 68.93% 69.44% 72.77% 74.15% 67.29%
Source: MEF, May 2011
14
Performance audit
The government’s capacity in performance audits was strengthened at the central level, notably at the
Inspectorate General of Finance (IGF) and the Inspectorate General of Ministries (IGM). This was the
result of 22 performance audits performed by the above mentioned inspections, of five training sessions
covering all the ministries, as well as of the signature of IGF-IGM cooperation agreements. The published
summary of these performance audits indicates a grasp over this new methodology that is closer to
evaluation than control. It also shows the limits of pilot testing the reform without adjusting the legal and
regulatory framework. These relationships are especially rich in lessons in how to reinforce the
performance approach and improve corresponding objectives and indicators. It would be beneficial to
publish these indicators to improve the visibility of the reform and enrich the debate on performance.
Accuracy and increased transparency of accounting information
This last result indicator for component A was largely achieved thanks to the generalization of the
integrated financial management information system (GID) system from January 1, 2010. Since then,
GID has covered all authorizing officers and managers both at the central and deconcentrated levels and
counted over 10,000 users in 2010. It permits a follow-up of expenditure implementation in real time and
facilitates the assignment and transfer of budget allocations. Finally, GID facilitated the establishment and
day-to-day budget management reports to top civil servants in their ministries. Its expansion to all public
institutions, including at local government level, would further improve the management and transparency
of financial information.
The preparation of a comprehensive public accounting reform, on an accrual basis, including budgeting
accounting, and fixed assets accounting, contributes to greater financial and accounting transparency. It is
currently at the State assets inventory phase.
Component B: Improving government efficiency in human resources management
Rating: Moderately satisfactory
The specific objective of this component, which is to improve the administration’s efficiency in
human resources management, can be considered partially met.
The major instruments for modern human resources management were developed through: (i) the
establishment of a Staffing and Competencies Registry (REC) in all the ministries; (ii) the launching of
Jobs and Skills Management Planning tools (GPEEC) in 21 ministries, representing more than 90% of the
State's workforce,3 and iii) the finalization of a unified job classification. However, there is no conclusive
evidence that these instruments were systematized within the government or used for recruiting or
allocating human resources. For instance, the recruitment campaign of young graduates in 2011 did not
seem to have taken into account the needs and profiles established under the RECs and GPEECs of the
administrations concerned. The ownership of these instruments seems to be particularly limited at the
level of deconcentrated services, which are less involved in human resources management at this stage.
The new remuneration system for civil servants is still at the study stage. The third and final phase of the
study on restructuring the remuneration system focuses on a range of scenario with financial simulations
and should be validated shortly. The principle of consolidation of major allowances into the basic salary,
which seems to have been accepted, would increase the fixed part of the remuneration, on average from
3 Higher Education, Interior, Equipment, Water and Forestry, Handicrafts, MMSP, Finance, Agriculture, Marine Fishing, Justice, Parliamentary
Relations, Health, Employment, Trade and Industry, Education, Communication, High Commission for Former Resistance fighters, Foreign
Affairs, Tourism, Housing, and General Affairs.
15
29,2% to 72,2% and thus “decompress” the salary scale and offer greater scope for promotion in the civil
service. Other items, such as whether or not to introduce a variable component of 10% in the
remuneration as well as its implementation modalities, remain topics for discussion. The new system has
not yet been adopted.
The planned merger and rationalization of the different civil servant statutes also seems to have lagged
behind. It was subject to resistance by different constituencies even though it has no impact on their
remuneration. Since the beginning of the reform, the number of statutes had been reduced from 68 to 48
by the end of 2010 through the adoption of three decrees at the beginning of 2011, merging 22 statutes
into three. The objective to reduce the number of statutes to 20 remains a medium-term aim. In addition,
on October 29, 2010, the government adopted four decrees aimed at merging the statutes of four major
civil servant categories, namely Administrators, Technical Assistants, Administrative Assistants, and
Editors. This permitted the merger of 52 statutes into four.
With regard to in-service training, important efforts have been made. These include the adoption of a
national training strategy in 2009, the development of sector-specific training plans and the increase of
resources for training. As a result, the average training budget amounted up to 1% of the wage bill and the
average training days per employee reached four per year. However, this average conceals substantial
disparities between departments (from 1 to 13 training days per employee per year). Similarly, training
remains too general and rarely matches the REC’s specifications. In-service training remains
insufficiently integrated into the evaluation, promotion, and human resources management system. The
development of job descriptions and the integration of training and evaluation modules into the
information systems of human resources management should help strengthen the link between supply and
demand for training. The expansion and harmonization of human resources information systems (HRIS),
covering 37 departments at the end of 2010, with 16 being integrated into GPEEC, is an important step
forward.
Finally, the Senate (Chambre des Conseillers) adopted on February 18, 2011 the bill amending the
general status of civil servants as regards: (i) redeployment; (ii) leave of absence; (iii) secondment; (iv)
contractual recruitments; and (v) access to the civil service through competitive examinations. The
adoption of this bill pending for five years is an important breakthrough.
In sum and considering the program’s key indicators, the aims of this component were partially achieved:
(i) although the unified job classification covered 90% of civil servants, the harmonization of the civil
servant statutes, on the basis of this classification, is still in progress; and (ii) reform toward the
establishment of more equitable and transparent remuneration systems remain at the study stage, and the
final phase – the choice of a restructuring pattern – is yet to be validated and implemented.
Component C: Consolidation and Control of the Public Wage Bill
Rating: Satisfactory
The specific objective of the third component, i.e. consolidating the management and control of the
public wage bill, was achieved. Assessment of this component was considered satisfactory
considering the results obtained in terms of wage bill reduction to 10.2% GDP in 2010 and
strengthened monitoring and control mechanisms.
The government’s consolidation and control efforts resulted in a steady reduction of the wage bill from
11.8% of GDP in 2005 to 10.2% in 2010, beyond the envisaged target of 10.4% in 2009.
16
This positive result permitted the consolidation of the early retirement program (ERP)’s achievements and
the significant savings (about 1% of GDP) generated by the early retirement of nearly 7.5% of the total
number of civil servants. The fiscal space generated and strengthening of controls on civil service
positions helped also to redefine the profile of skills in the civil service to better respond to the needs of
priority sectors such as education, health, security, and justice and to improve their geographical
distribution. These results are due to the good fiscal discipline during the period as well as to the
strengthening of wage bill controls and monitoring through the introduction of a number of key reform
measures, supported by the program.
Monitoring improvements included monthly reports to the ministries on the situation of their personnel
appropriations and starting January 1, 2010, rationalized and simplified procedures for the management of
corresponding budget items. Significant progress was made in the control of the wage bill at both the
regulatory and the management level by sector ministries. They became much more involved in personnel
planning and management of the wage bill, which before was largely considered to be the exclusive
competence of the Ministry of Economy and Finance.
In the 2010 budget bill (Article 22), the government introduced the principle of canceling unused
personnel budget items from previous years. This provision extends to jobs vacated by staff going on
retirement, which is now subject to negotiation in the same way as new budget items. This measure
helped to strengthen restrictions on personnel appropriations, which were still evaluative, and to urge
ministries to engage in more active management of personnel items. Finally, some monitoring
instruments and monthly reporting on the use of personnel appropriations were introduced, thus making
sector authorizing officers more accountable. Table 4 below shows positive initial results in terms of
control of personnel appropriations, with overspending of nearly 20% in 2005 falling to a slight overrun
from 2008 onwards. However, it is advisable that these experiences be consolidated by transferring the
responsibility for the management of personnel appropriation to the sector ministries and by limiting
personnel appropriations in the same way as other budget allocations as part of the review of the organic
budget bill.
Table 4: Trends in personnel appropriations and execution
DESCRIPTION Year-end reports Provisional TGR situation
2005 2006 2007 2008 2009 2010
Appropriations granted by
budget act 59,381.89 58,705.46 62,780.85 66,960.00 75,570.00 80,533.00
Appropriation modifications 1,277.18 17.46 124.08 15.84 94.93 6.00
Total appropriations 60,659.07 58,722.92 62,904.93 66,975.84 75,664.93 80,539.00
Execution 72,798.41 62,930.77 66,720.92 70,314.27 74,026.96 79,947.00
Execution rate 120.01% 107.17% 106.07% 104.98% 97.84% 99.26%
Source: MEF, May 2011, (1) 2005, including a total amount of MAD 10,713 as allowance for voluntary retirement.
The key result indicator of this component is the reduction in the wage bill from 11.8% of GDP in 2005 to
10.4% in 2009. This objective was achieved since the wage bill fell to 10.2% of GDP in 2008 and 2009.
However, a risk of reversal in trend exists given strong current social protests coupled with pressing
demands from unemployed graduates. Indeed, the government introduced general increases in the salaries
of all civil servants and military personnel from May 2011. A total increase of MAD 600 for each civil
servant will raise the wage bill to 11% of GDP in 2011. However, expansion in the wage bill does not
seem to have been caused by slack budgetary discipline or by the mismanagement of human resources
and salaries. Rather, it is the result of a specific situation prevailing in the region and in Morocco in
particular, which called for these increases in response to the crisis among unemployed young graduates
and the social tensions that it caused. However, it is too early to assess if this trend reversal is structural.
17
Table 5. Declining wage bill until 2010 then rising due to strong social pressure
Source: Government of Morocco
Component D: Simplification of Procedures and e-administration
Rating: Satisfactory
The specific objective of the fourth component, aimed at improving public service and simplifying
procedures through e-administration (or e-government) seems to have been globally achieved.
E-administration governance was improved, in particular through: (i) the creation of a National
Information Technology and Digital Economy Council on May 21, 2009. The National e-Government
Committee (CNeGov) played a catalyst role and was the driving force behind this initiative, as is evident
in its half-yearly meetings and the results shown in Table 6 below; and (ii) simplification of procedures
and improvement in online public services through the establishment of a regulatory framework for online
procurement, the widening of the online publication of calls for tenders, and the operation of the online
Automatic Customs Network Database (BADR).
The key result indicators for this component confirm this assessment:
E-administration productivity improved, as evidenced by the increased number of public services
online. The strengthening of the governance framework and political support for these reforms
enabled a strong development of online services. In total, 12 public services went online as part of the
2013 national digital strategy for Morocco. Furthermore, 283 online tele-services devoted exclusively
to the general public are now operational. These tele-services were developed by ministerial
departments (143) and public enterprises (140). The services of the latter were published recently by
MMSP as part of a study on online tele-services provided by the Moroccan administration.
Transparency of public procurement seems to have increased. The scope of the administration using
the common online procurement portal, www.marchespublics.ma increased considerably, exceeding
the targets set by the program. At the end of 2010, coverage was 100% for State and local
government public buyers and 60% (an increase of 30%) for buyers in public agencies.
The number of tenders published almost doubled, increasing from 14,493 in 2008 to 27,565 in 2010
and contributing significantly to transparency in the management of public funds. This reform clearly
meets businesses demand given the increase in the number of visits to this new website. The number
of pages visited expanded by 150%, from 1 million in 2008 to 2.5 million in 2009.
Finally, significant progress was also made on finalizing the e-procurement platform. This platform
now includes a database of suppliers, reverse electronic auctions, and the management of group
18
purchases as well as of electronic tenders. The platform was rolled-out on a pilot basis between
February and March 2011 in five ministries, one local government, and one state-owned company as
well as among several private bidders.
Specific outcomes:
The series’ main quantitative and qualitative results achieved at the end of December 31, 2010 are
shown in Table 6 below, by policy objective and sub-component. Items in italics represent the major
measures yet to be taken and expected results.
Table 6. Specific results achieved under the second PARL series and next steps
Expected outcome Major quantitative and qualitative results between 2007 and 2010
A. Improve the Government’s effectiveness in budget management
Better visibility for
policies and their
medium-term
budgetary effects by
framing budget
allocation decisions
within a multi-year
perspective.
A methodological guide on preparing MTEFs was adopted and is currently being
reviewed along with programs and high level performance indicators. Eleven
ministries had developed an MTEF by end of 2009 and five more had prepared an
MTEF using the new methodology by the end of 2010.
A general MTEF is to be developed to guide sector MTEFs and facilitate their
official adoption and integration into budget preparation
Multi-year budget preparation should be included in the new organic budget law.
The responsibilities of
deconcentrated
services in the
preparation and
execution of results-
based budgets are
clarified.
A methodological guide for the deconcentration of sector ministries was developed.
At the end of 2010, a first batch of performance contracts was developed at the
Ministries of Health (six directorates), Higher Education (15 universities, 1 research
center and the University Management Agency – Office des Oeuvres
Universitaires).
A deconcentration policy is being developed based on the report of the Royal
Commission on regionalization published in March 2010.
Steering and M&E systems still need to be developed for these performance
contracts.
The introduction of
internal audits,
evaluation, and
performance
monitoring, enhances
the ministries’
performance focus.
Establishment of a single internal control body and adoption of modulated controls
in Nov. 2008. Implementation directives for authorizing officers have yet to be
issued.
A manual for performance audits was adopted. Performance audits covering 22
Ministries were conducted by IGF, and findings were published in 2010. These
recommendations help improve the ministries performance management and
provide useful lessons learned for the institutionalization of the budget reform.
IGMs’ capacity in audits is being developed.
The new Integrated Financial management Information System (GID) has been
operational since January 2010 and has reduced considerably the delay in budget
appropriation and transfers and improved financial information.
The revision of the A platform with thematic sub-commissions on the new organic budget law was set
19
Expected outcome Major quantitative and qualitative results between 2007 and 2010
Organic Budget Law
(OBL) has been
prepared.
up, and produced its report at the end of 2010. The law is now ready for broad
consultation and submission to Parliament.
Inter-ministerial consultation on the new organic budget law are to be launched.
B. Improve the Government’s effectiveness in human resources management
A new human
resources management
system is ready for
adoption.
Strategic Staffing Frameworks had been developed by all ministries by the end of
2010, thus reinforcing the linkage between their mission and human resources.
A new unified civil service classification covering about 90% of the civil service
has been prepared. Efforts to harmonize and streamline the statutes of public
servants helped reduce the number of statutes from 68 to 48, thanks especially to the
merger of 22 types of statutes into three. These rationalization efforts are still
underway and must be integrated into functional positions and classification
criteria defined in the joint nomenclature and in REC.
New HR methods such as Jobs and Skills Management Planning (GPEEC) are
being prepared in the 21 ministerial departments concerned.
A remuneration system study aimed at consolidating most allowances into basic
salaries and at improving the decompression rate is in its final phase and should be
validated by end of 2011. The regulatory framework would need to be modified
accordingly.
The current legal
framework for HR is
modernized.
After five years, the Senate (Chambre des Conseillers) adopted on February 18,
2011 a law amending the general status of the civil service as regards: (i)
redeployment; (ii) leave of absence; (iii) secondment; (iv) recruitment on contracts;
and (v) competitive examinations for admission to the civil service. This constitutes
an important step in the modernization of the HR legal framework.
Implementation decrees are being prepared.
In-service training is
introduced.
Adoption of a strategy for in-service training by the High Authority for the Civil
Service (Conseil Supérieur de la Fonction Publique) in 2009.
Training plans for the ministries concerned must be aligned with RECs and
GPEECs and backed by adequate resources.
C. Consolidation and control of the public wage bill
The wage bill is
consolidated and
reduced as a
proportion of GDP.
The wage bill declined from 11.7% of GDP in 2005 to 10.2% in 2010.
Since protests started at the beginning of 2011, the pressure on the government has
been extremely high for pay rises and public employment. The wage bill started to
increase in 2011 as a result.
Wage bill monitoring
and control are
strengthened.
Since 2010, personnel budget items that do not have any allocation are cancelled
unless there is a special waiver. This has helped reduce the number of carry-forward
items by 70%. MEF circulates monthly reports on the situation regarding personnel
appropriations for each ministry.
Budget and personnel appropriation management would improve if it were to be
entrusted to sector ministries, as these resources are currently barely taken into
20
Expected outcome Major quantitative and qualitative results between 2007 and 2010
account in the ministries new budget programs and performance indicators.
D. Simplification of procedures and e-government
Governance and
leadership in e-
government and its
reform are improved.
The institutional framework for the ITC governance structure was reinforced by the
National Council for Information Technologies and the Digital Economy,
established by decree on May 21, 2009 and an inter-ministerial committee on e-
government, which meets regularly (the last meeting was held on Monday March
28, 2011).
Procedures are
simplified and public
services improved
through e-government,
customs, and e-
procurement (public
procurement online).
Over 12 public services were online by the end of 2010 as part of the Morocco e-
government strategy.
Customs: all customs declarations are now processed online, excluding payments.
Public procurement: In 2010, the portal covered all public procurement agents for
the State and local authorities as well as 60% of agents in public administrative
institutions (representing 30% progress).
Outsourcing of public
services and public/
private partnerships in
e-government are
explored.
The establishment of standards on interoperability is underway.
The launch of a study on the outsourcing of some MEF functions has not taken
place.
Source: MEF, MMSP, World Bank
3.3 Justification of overall outcome rating
Moderately satisfactory
This overall rating is justified by the fact that out of the four components in this series, two (C and D) had
fully met key performance indicators and two (A and B) had one sub-component for which the results
indicators were only partially met. This is the case of sub-component A(i) on multi annual budgeting and
of sub-component B(ii) on the compensation system reform. These two key performance indicators,
which have not been revised, weight negatively on the overall outcome rating. However, it has to be noted
that these two indicators were too ambitious as they implied a change of the regulatory and legal
framework (OBL and compensation regulation). They thus went beyond the scope of the PARL series,
which were mainly focused on the conceptual and pilot testing phase of the reforms, as evidenced by the
prior-actions.
For component A, the rating “Moderately satisfactory” is based on the fact that important efforts have
been made in terms of designing a methodology for MTEFs and pilot testing it across a large part of the
administration. It takes into account the fact that government multi-year budgeting and MTEFs were not
yet included in the budget preparation process, as foreseen by the program outcome indicators. The
adoption of a deconcentration strategy and master plans, would have enhanced the ownership and success
of the deconcentrated entities performance contracts.
For component B, the rating “Moderately satisfactory” is explained by the fact that modern human
resource management instruments (REC, GPEEC) have been developed and tested across the
21
administration. While the joint nomenclature and job classification covers 90% of the Government’s civil
servants, the harmonization of civil service statutes based on this classification is ongoing. Similarly,
reforms meant to establish a fair and more equitable compensation system remains at the study level, and
the final phase – the choice of restructuring scenario – has yet to be validated and implemented. Thus the
corresponding key performance indicator is only partially met.
For component C, the rating “Satisfactory” is explained by the substantial progress made in monitoring
and controlling the wage bill and by the achievement of the result indicators at the end of the program.
However, the wage bill increased in the context of social tensions and claims since February 2011.
Component D is considered satisfactory as results indicators selected were largely achieved. The reform’s
governance and steering framework has been strengthened, thus enhancing its sustainability. New online
services and applications have been created and contribute to improve transparency and the business
environment.
3.4 Overarching Themes, Other Outcomes, and Impacts
a. Impacts on poverty, gender aspects, and social development
The PARL series focused on public administration reforms and had no significant distributive effect. The
conduct of a Poverty and Social Impact Assessment was therefore not considered necessary. However, a
positive impact for tax payers, public service users, and businesses is expected from these efforts aimed at
improving the management of human and budget resources, controlling the wage bill, and developing e-
government.
Although it is difficult to measure and to establish precise causal links between the reform program and
poverty reduction, gender improvement or social development, it is reasonable to assume that the program
contributed to these objectives through the following factors:
(i) The business environment benefitted from the simplification of administrative procedures,
the development of e-government, including customs, and greater transparency in public
procurement. Likewise, citizens at large and public service users benefitted from the 283 new
online tele-services devoted exclusively to the general public, by reducing their transaction costs,
reducing potential petty corruption.
(ii) The reform program contributed to poverty alleviation, notably by promoting growth while
keeping a stable macroeconomic framework and by controlling inflation, which supported private
investments and job creation. For example, a smaller and better controlled wage bill allows for an
increase in social expenditures. This was witnessed by the priority given to social sectors in the
allocation of new personnel positions. The development of MTEF and personnel planning tools
(REC and GPEEC) has been beneficial for the most advanced ministries, namely Health and
Education, in their negotiations with MEF as well as with devolved entities. This has been
demonstrated through the allocation of additional budgets and human resources.
(iii) Gender condition: The gender dimension is not directly and explicitly integrated into the program.
However, progress was achieved as the gender approach has now been integrated into all sector
policies. Moreover, within the framework of improving effectiveness in human resources
management, accompanying measures devoted to the promotion of female civil servants are
planned. In addition, the Ministry responsible for public service modernization is preparing an
ambitious program to engender recruitment, communication, and leadership along with a directory
of female civil servants and an inter-ministerial committee for the promotion of women.
22
(iv) Equity and access to public services: the development of on-line applications and the
simplification of administrative procedures improved access to public services and transparency.
For example, the following operations can be mentioned:
The BADR system manages 90% of customs declarations. The remaining 10% are those
involving litigations, drawback, and changes. The average response time is very short (0.2
seconds);
The new e-procurement portal and the online submission of tenders will ensure transparency
and increase competition.
On-line public service and e-transactions are becoming widespread
The impact of these reforms is expected to increase in the forthcoming implementation phase, when they
will translate into new modes of public service management with the revision of the legal and regulatory
framework for budget and human resource management. The public expenditure reviews currently
underway in the health and education sectors will provide important information and data for the
assessment of the supported administration reforms’ impact on poverty reduction and social development.
They will notably provide insights on the impact of MTEFs and globalization of appropriations on intra
ministerial budget reallocations and its correlation with sector output and outcomes. They will facilitate
the assessment to what extent the human resource reforms (REC, more flexible civil service law) had an
impact on staff allocation and service delivery.
b. Institutional change/ strengthening
The involvement of all government ministries in the budget and human resources management reforms
and related instruments (REC, GPEEC, MTEFs), and in the pilot testing of performance budgeting have
helped develop managerial capacity and create a pro-reform community that should be built on. The
institutionalization of these reforms is necessary to avoid reform fatigue in the administration.
The development of a new Integrated Financial Management Information System (GID) offers significant
opportunities in terms of deconcentration and increased globalization of appropriations while mitigating
the related fiduciary risk, especially through detailed financial information in real time.
The wide scope of this program, which included e-government in 2008, has required significant inter-
ministerial coordination efforts. Lessons from this experience can guide the piloting and management of
these complex and sensitive reforms during the scaling-up phase.
c. Other unintended outcomes and impacts (positive or negative)
The regionalization strategy probably built upon the government’s earlier deconcentration reforms and the
pilot testing of performance contracts, supported by the program.
The initial pilot testing of globalized appropriations and performance indicators at the level of budget
headings confirms the urgent need to review the budget classification and introduce a programmatic
nomenclature with strategic budget programs. In addition to this program, MEF has made significant
progress in preparatory work for a new budget nomenclature.
3.5 Summary of findings of beneficiary survey and/or stakeholder workshops Not applicable
23
4. Assessment of Risk to Development Outcome
Rating: Moderate
The risks identified in the project document are relevant. The potential impact on reforms of external
economic and financial shocks could have been foreseen earlier, although they proved to have had a
positive influence on the government’s will to consolidate public finances and improve public
service efficiency. The increase in frequency and volatility of these shocks however, made the
administration more reluctant to develop a global MTEF.
The risk of reform fatigue for such long and complex reforms could have been given more attention
and addressed by building in measures fostering visibility and participation.
The main risk lies in the political will to adopt and implement the new form of budget management,
should a revised organic budget law not be presented soon. Although the impact of such a risk is
significant, its probability can be considered low in view of the strong demand by civil society for
more transparency and accountability, two key objectives of the reform.
Risk that the reform of human resources management stall, in the context of a difficult social
dialogue marked by the resistance of the main civil service constituencies reluctant to any
consolidation of their own statutes. This risk is considered high in terms of both impact and its
probability.
Risk of slippage in controlling the wage bill. Although the total wage bill/GDP ratio remained on a
declining path until the end of 2010, the trend was reversed in 2011, in a context of strong social
demands for wage increases and public employment. This risk is considered high in terms of both
impact and probability.
Table 7: Initial and Current Risks Identified Risks Initially planned mitigation measures Current Risks on Outcomes
PARL III
1. Reform implementation
could meet with some
institutional resistance from
sector ministries.
2. Delays in implementation.
3. Social pressures on the
government to increase the
salaries of some categories of
civil servants, speed up
promotions, and continue to
recruit massively without
planning.
1. This risk is mitigated by the technical assistance provided
by the Bank and the EU, increased financial resources, the
strengthening of human resources dedicated to implementing
the reforms, and more efficient mechanisms for inter-
ministerial monitoring and dissemination of the reform
program.
2. To mitigate this risk, the government expects that the
gradual and participative manner in which bills are prepared
will facilitate their adoption by Parliament. International
experience indicates that the consultation process leading to a
revised Organic Budget law takes many years and is
instrumental in reaching consensus.
3. This risk is mitigated by (i) the Government’s decision to
control more rigorously the declining trend in the total wage
bill (as a percentage of GDP), (ii) the new system for
promotions, limiting the number of promotions in the medium
term, (iii) the increasing number of civil servants retiring in
coming years, and (iii) the new measures for better containing
and managing the total wage bill to be introduced during the
current operation.
1. Moderate risk that the deconcentration
process stalls if the overall strategy is
abandoned. The strong political will
expressed at the highest level and the new
regionalization strategy should revitalize and
systematize the deconcentration process.
2. This risk can be mitigated by adopting a
new organic budget bill.
3. The risk has been well mitigated until the
end of the program. However, it is now high
in the context of the Arab spring and the
strong social demand for employment,
especially in the civil service, and for
increased salaries.
24
PARL IV
1. The reform process could
suffer from some reform
fatigue, especially as regards
HR reform.
2. Uncertainties stemming from
the international economic
crisis.
3. Impacts of climate hazards
and changes on the cost of
power.
1. This risk is mitigated by (i) strengthening inter-ministerial
coordination and (ii) an adequate mix of analytical work and
technical assistance, in coordination with the other donors.
2. Related economic risks are partially mitigated by (i)
Morocco’s good macro-economic management and track
record with respect to performance; and (ii) the Bank’s
ongoing monitoring and dialogue with the Government.
3. The new agricultural strategy (Green Morocco Plan)
contributes to the mitigation of the impacts of climate
hazards. As regards power costs, efforts are being made, with
World Bank support, to reform the subsidy system and power
tariffs.
1. Risk of stalled budget management reform
if a revised organic budget bill is not
presented soon, is high.
2. Risk of stalled HR reforms in the context
of difficult social dialogue is high.
3. Risk of slippage in controlling the total
wage bill due to pressure from the
unemployed and current wage and salary
demands. The gains achieved over recent
years have already been partially lost in
2011. The risk on public finances associated
with increasing food and gas subsidies is
high.
5. Assessment of Bank and the Borrower Performance
5.1 Bank Performance
(a) Bank Performance in ensuring quality at entry
Rating: Satisfactory
The operation was designed as a series of programs to: (i) align the timetable and the time frames required
by the design and implementation of a long and complex reform, (ii) allow the necessary flexibility to
adjust measures as these reforms develop and (iii) integrate lessons learned from the pilot testing. It has
thus been possible to further refine and adjust PARL IV’s measures (cf. Subsection 2.1).
Instead of continuing with a third operation in the first series of programs, as initially planned, it was
deemed preferable to end the series on December 31, 2007 and to start a new series consisting of two
operations. PARL III, which was initially to cover 2006 and 2007, was thus delayed and the new series
was negotiated with the new government after the October 2007 election, taking account of the new
reform program. PARL III was approved on May 15, 2008. This approach was appropriate due to the still
largely conceptual and experimental stage of the reforms. In hindsight, further attention could have been
paid to reform steering and inter-ministerial coordination structures as well as to change management, all
of which were shown to be weak.
This second PARL series benefited from a large analytical base (see Table 2) and from the expertise
accumulated during the first series. It also built on the main lessons learned from the first phase of the
reform, such as the need for a more strategic and contractual performance approach and the revision of
the MTEF methodology. This series has been able to integrate the experimentation in a growing number
of ministries (up to 32 for the globalization of appropriations), including, for example, the increased
accountability of authorizing officers and the establishment of modulated expenditure controls.
25
(b) Quality of Supervision
Rating: Satisfactory
The second PARL series was supervised jointly with the European Union, covering all supported reforms,
prior actions and other additional measures in the matrix. There was no formal supervision mission for
PARL IV between program approval and the first ICR mission in December 2010, eight months later. No
Implementation Supervision report (ISR) was found in the system for PARL III and an ISR was produced
for PARL IV, dated 6/04/2010. Its rating was satisfactory. The PARL IV’s e-gov component was
supervised in December in parallel with a technical assistance mission. The EU carried out a formal
monitoring mission in July 2010, with which the Bank was associated.
The supervision mission aide memoire brought the strengths and weaknesses of the reforms to the
Government’s attention along with recommendations, in particular, for strengthening ownership of the
reforms by government services as well as their long-term sustainability. Furthermore, the partners
provided technical assistance for the implementation of these recommendations, such as, for example, the
preparation of MTEFs and the development of a new organic budget law and budget nomenclature. As
mentioned above, greater attention could have been paid to inter-ministerial reform steering and
monitoring as well as to change management.
These supervision missions were supplemented by continuous dialogue with the main counterparts in the
Ministries of Economy and Finance and of Public Sector Modernization, as well as with the services
responsible for e-government reforms. The policy dialogue and program monitoring were well
coordinated with the two co-financiers, the European Union and the African Development Bank.
(c) Justification of Rating for Overall Bank Performance
Rating: Satisfactory
This rating is based on the Bank’s satisfactory performance both in terms of the quality of the new series,
sequencing of operations and their supervision, for the reasons given above. The World Bank’s
commitment to these complex reforms over time resulted in building trust and a sense of partnership with
the Government, which has promoted dialogue and program implementation.
5.2 Borrower Performance
(a) Government Performance
Rating: Satisfactory
Government ownership of the reforms and the support program is very strong, as attested by their
integration in the Economic and Social Program and its implementation strategy, adopted by the Prime
Minister after the October 2007 election. The report on the decade of reforms (1999-2009) published in
2010 by the Ministry of Economy and Finance confirms the importance of the reforms included in the
program as well as the continuing political commitment. The modernization of budget management,
improved public finance control and evaluation systems and a better management of human resources are
three pillars of the program and feature prominently in the Government program. The e-government
reforms, the program’s fourth component, has also been given particular attention, as attested by the
establishment of a high-level steering committee under the aegis of the Prime Minister in May 2009.
26
Although an inter-ministerial committee has been set up at the beginning of the budget reform, it has not
been as active and has therefore not been able to play the driving and steering role required. The
presentation of the new organic budget law to Parliament would be a strong and clear signal of the
Government’s political will and commitment to adopt performance-based budgeting.
The government has fully fulfilled its steering and coordination role as regards support from the various
development partners. It has requested that the support be carried out jointly with the European Union and
the African Development Bank, and that missions and dialogue be held in common, in the spirit of the
Paris Declaration for aid effectiveness. The government has also ensured the complementarity of the
technical assistance provided by the partners as well as their alignment with the requirements of the
reforms and the services concerned. This has led to better ownership and effectiveness of the technical
assistance, as shown by the adoption of the reports and the good implementation of the recommendations,
notably from the CFAA and PEFA public finance diagnostics and the MTEF methodological assistance.
The involvement of line ministries in reform coordination and dialogue could have been stronger and
would have enabled better synergies between the various program components.
(b) Implementation Agencies Performance
Rating: Satisfactory
Beside the Ministry of Economy and Finance, which is responsible for coordinating the operation, the
three main ministries directly involved with the reforms supported in the series were fully committed to
their implementation and have thus enabled the program to perform well.
The Ministry of Economy and Finance was strongly committed to the budget and public finance
management reforms, as shown by the strong involvement of its senior civil servants despite their heavy
workload. The budget directorate has been made the lead department and has set up a small team
dedicated to the reform. This approach is recommended to ensure that the new performance-based budget
management methodology and instruments are well integrated into the Ministry’s procedures and
practices. Overall, however, staff devoted to the reforms has proved insufficient considering the
complexity and increasing thematic and ministerial scope of these reforms. The involvement of sector
experts within the budget directorate, who are the link with line ministries, could have been strengthened
and systematized. If these reforms are to be institutionalized and generalized, it will certainly require a
considerable strengthening of the staff devoted to the steering of these reforms and the support to line
ministries for their implementation.
The Ministry of Public Sector Modernization (MMSP) has more particularly led the reform on human
resources, both through the revision of the regulatory framework and the development of new
instruments, such as the REC and GPEEC. It was also fully committed to the strategic study on reform of
civil service compensation. This commitment has enabled this complex and sensitive study to come to
fruition. Its implementation in the entire administration will require a strong political signal and concerted
action in all the Ministries and services concerned.
The Ministry of Industry, Trade, and New Technologies has been responsible for steering the e-
government reform and has taken up the role of President of the National Coordination Council for the
2013 e-Morocco strategy. The commitment both of this Ministry and the MMSP to implementing the
strategy and their involvement in the new governance structure have resulted in a substantial increase in
online public services. By the end of 2010, 12 public services and 283 online tele-services were devoted
exclusively to the general public.
27
(c) Justification of Rating for Overall Borrower Performance
Rating: Satisfactory
The Government’s ownership of these reforms, its active role in coordinating partners, and the continuing
commitment of the ministries concerned to achieving the program’s reforms and measures despite their
difficulty justify the satisfactory rating.
6. Lessons learned and Recommendations
The following lessons can be learned from the reform’s preparatory and experimental phase, supported by
this programmatic series:
a. The long and incremental preparation phase and its extended pilot testing have led to reform
fatigue in line ministries. The government followed a traditional and cautious reform approach
focused on the development of new instruments and their pilot-testing in a growing number of
ministries. The reform was pursued without changing the legal and regulatory framework, a part from
the reform on internal controls. While limiting risks, this approach has led to a reform fatigue, with
many ministries now in a waiting mode. It is thus important to give a strong signal, such as the
submission of the new organic budget law to Parliament, to confirm the political will and the change
of management methods. It is recommended to foresee a short implementation phase (2 to 3 years)
and to adopt a participatory platform approach in order to fully mobilize the administration for reform
implementation, as it is notably done in public sector reforms in Latin America.
b. The reforms are now ripe and need to be institutionalized and generalized. Testing the reforms in
a growing number of ministries has disseminated the reform throughout the government. The actors
are now familiar with the methodologies and instruments developed. Lessons learned from pilot
testing can now inform the reform and adapt the processes, as it was the case with MTEF preparation.
These reforms now need to be generalized throughout the government and consolidated legally (by
adopting a new organic budget law), institutionally (by strengthening steering and coordination
structures and procedures), and organizationally (by clarifying the roles and responsibilities of the
various actors, with a particular attention to budget program heads and managers. Training needs to
be substantially scaled up and rolled out, to include deconcentrated services.
c. The visibility of the reform needs to be strengthened both within the administration and with
members of the public, taxpayers, and users of public services. The time scale for this kind of
complex structural reforms (ten years on average) makes it hard to achieve visible results in the short
to medium term. The crosscutting and very technical nature of these reforms make it difficult to
establish a link with visible government services. It is therefore necessary to increase information and
communication on the reform, based on clear short-term results and planned according to the “rapid
results approach.” Giving increased attention to public service provision and providers and
strengthening synergies with related reforms, such as the quality of public services approach and the
fight against corruption, would increase the reform’s visibility and short-term benefits.
d. The steering of the reforms needs to be strengthened and scaled up. The lessons learned from the
steering of the preparatory and experimental phase confirm the need to strengthen and formalize the
steering of the reform on three levels. This would include establishing: (i) a specific, temporary, and
adequately funded coordination unit within the Ministry of Finance and dedicated temporary units,
which are directly attached to sector ministries and have both budget and operational expertise. This
would create a core reform network to guide the services during the implementation phase; (ii) senior-
level (Director or General Manager) thematic inter-ministerial committees for consolidating and
28
broadening the working groups created to revise the organic budget law; and (iii) a political inter-
ministerial committee (a Council of Ministers devoted to this reform) that would meet regularly to
steer the reform, arbitrate and to monitor its implementation. The establishment of a detailed
implementation plan, specifying the timetable and responsibilities is highly recommended.
e. The importance of an overall budget reform blueprint to address the growing challenge of
sequencing and coordination with the government’s other horizontal and sector reforms. A
number of prerequisites for changing budget management, especially in terms of financial
information systems, have been achieved or are on the verge of being achieved (through new accrual
accounting). However, in the absence of an overall blueprint, other elements of the reform have not
been adequately sequenced, such as the sector MTEFs. The latter were developed without a global
MTEF or initial globalization of appropriations at budget item level before genuine budget program
and heads were defined. Since items were thus considered programs with no real restructuring and/or
resources consolidation, the benefits from testing the performance approach were limited.
Coordination must be strengthened with a number of connected reforms, including payroll and human
resources management as well as the deconcentration charter, two essential pillars of government
modernization and of the performance approach. Similarly, synergies between these central reforms
and sector strategies seem to have been underutilized. The new performance and deconcentration
approach provides an opportunity for greater coordination between these reforms by specifying
objectives, responsibilities, and triggers for each mission and program. The ensuing greater
consistency in the allocation and management of human and financial resources (whether current or
resulting from these strategies) at central and deconcentrated level would maximize the impact and
visibility of these reforms.
f. The development of a government wide monitoring and evaluation mechanism would be
important for the scaling up of the reform process. Performance-based budget management
implies that program managers will be more accountable for results achieved. This involves adapting
information and control systems. While initial steps have been taken, the following core elements of
performance-based management requires strengthening : (i) program, objective, indicator, and target
validation and certification processes (to be carried out by an inter-ministerial committee) within the
executive branch; (ii) performance-based information systems that are sustained by sector operational
information systems; (iii) a government performance monitoring and evaluation system; and (iv)
external performance audits. In this respect, it will be necessary to further define stakeholder
functions and roles. Finally, performance audits could be developed and strengthened based on
lessons learned.
g. Ownership of the reform by the administration is uneven and must be strengthened, notably by
enhanced consultation and participation of stakeholders and users. The large reform pilot testing
(MTEFs, performance approach) involved most ministries to various degrees. Many departments and
(central) civil servants were sensitized, trained, and involved, and are now potential advocates of
reform. Nevertheless, ownership remains uneven among ministries, departments (general and
operational) and levels (central and deconcentrated). It is strongest among the ministries’ general
services (budget, administrative, human resources, and computer departments), which were the most
involved. It is weaker in operational departments, especially at deconcentrated levels. Ownership also
varies between the different elements of the reform. It is greater as regards its financial aspects, such
as the globalization of appropriations, financial controls, and the new Integrated Financial
management Information System, which are now integrated into daily management. Ownership is
less over multi-annual budget planning, the MTEFs, and performance approach, which remain largely
experimental. This can be explained in particular by the various degrees of formalization of these
reforms, the first three elements having been the subject of regulatory texts and are now part of
management procedures. The following measures would strengthen and homogenize reform
29
ownership: (i) enhanced consultation of users and stakeholders, notably in the definition of
performance objectives and indicators; (ii) creating a reform community (through an Internet/Intranet
website and topical seminars) aimed at networking experts and disseminating knowledge and
experience; (iii) intensifying and institutionalizing information and training (ENA, management
training organizations, etc.).
h. The importance of supporting the scaling up and implementation of these reforms with
analytical work (PESW) that is flexible, appropriate, and coordinated with the European Union. In
addition to having a federating role in linking the various government services, PESW’s technical and
conceptual contribution has proved essential for implementing the two PARL series.
7. Comments on Issues Raised by Borrower, Implementation Agencies, and Partners
(a) Borrower and Implementation Agencies
The two main implementing agencies, MEF and MMSP, reviewed this report and indicated that they
shared its findings and assessment. The specific comments have been integrated in the text. They
confirmed their commitment to these reforms and particularly to the revision of the organic budget law.
They further signaled their willingness to incorporate the lessons learned from the PARL series and this
report in the implementation phase, as evidenced by the discussion note prepared by MEF for the next
series.
(b) Co-financiers
The EU and AfDB evaluations and completion reports for this series are in broad agreement with the
positive assessment of the program’s achievements as well as with the main lessons learned, i.e., the need
to institutionalize and scale up the budget reform by adopting a new organic budget law and the need for
greater empowerment of service providers, particularly in the regions.
30
ANNEXES
Annex 1. Bank Lending and Implementation Support/Supervision Processes
(a) Task Team members
Name Title Unit Responsibility/ Specialty
Lending (from Task Team in Program Document)
Stefano Paternostro Lead economist MNSED TTL
José López Calix Lead Country economist
MNSED TTL
Supervision (from Task Team Members in all archived ISRs)
Khalid El Massnaoui Senior Economist MNSED Team member/ macro framework/ wage bill
Catherine Laurent Senior Public Sector Management Specialist
MNSED Team member/ HR reform
Carlo Maria Rossotto Senior ICT Policy Specialist
MNA Team member/ E-gov
Samia Melhem Senior Operations Officer
TWICT Team member/ E-gov
Bachir Abdaym Information Officer MNA Team member/ E-gov
Anas Abou El Mikias Senior Financial Management Specialist
MNAFM Team member/ FM
31
(b) Staff Time and Cost (from SAP)
Stage
Staff Time and Cost (Bank Budget Only)
No. of Staff Weeks
US$ Thousands
(including travel and
consultant costs)
Lending
PARL III 47.64 340,334.89
PARL IV 32.3 230,773.61
TOTAL: 571,108.5
Supervision/ICR
PARL III 4.2 29,939.26
PARL IV 5.27 37,623.41
TOTAL 67,562.67
Note 1: logistics cost estimated at 30% as TTL and part of the team were based in the CO Note 2: average staff week estimated at USD 5000
Annex 2. Beneficiary Survey Results : NA
Annex 3. Stakeholder Workshop Report and Results : NA
Annex 4. Summary of Borrower’s ICR and/or Comments on Draft ICR
The Borrower has not produced a self assessment. Its comments on the Bank ICR have been integrated
and are summarized under section 7 (a)
Annex 5. Comments of Cofinanciers and Other Partners/Stakeholders: None
The Co-financiers (European Union and African Development Bank) have been consulted but have not
submitted comments. Their own evaluations concur with this ICR’s findings and assessment. These are
mentioned under section 7 (b)
Annex 6. List of Supporting Documents
PARL III and IV project documents
Government’s development policy letter
32
Information and supporting documentation send to the World Bank for disbursements
MEF report on the 10 years of reforms (1999-2009) published in 2010
World Bank completion report on the first PARL (I and II) series
2007-2010 budget implementation reports, MEF website
Budget and financial statistics sent by MEF, May 7, 2011
Aide memoire and EU monitoring reports
AfDB completion report
MEF statistics
Performance audit reports (IGF)
Reports on the management capacity of authorizing officers (IGF)
Mi d
d l e
At l
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Mt s
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A n t i A t l a s M t s .
A t l a s Mo
un t a i n s
Jebel ToubkalJebel Toubkal(4,165 m) (4,165 m)
Oued ZemOued Zem
LaracheLarache
OuezzaneOuezzane
Ain BiniAin BiniMatharMathar
TaourirtTaourirt
BouârfaBouârfa
BerrechidBerrechid
SaleSale
DemnateDemnate
ZagoraZagora
IfniIfni
AzrouAzrou
TétouanTétouan
El JadidaEl Jadida
EssaouiraEssaouira
AzilalAzilal
TaounateTaounate
IfraneIfrane
KhemissetKhemisset
KhenifraKhenifra
ChechaoueneChechaouene
TazaTaza
Ben SlimaneBen Slimane
KhouribgaKhouribga
El Kelaa El Kelaa des Srarhnades Srarhna
BoulemaneBoulemane
NadorNador
FiguigFiguig
Tan-TanTan-Tan
TiznitTiznitTataTata
OuarzazateOuarzazate
ErrachidiaErrachidia
SidiSidiKacemKacem
ChichaouaChichaoua TahannaoutTahannaout
TaroudanntTaroudannt
Al HoceimaAl Hoceima
Kénitranitra
SafiSafi
TangerTanger
FèsFès
MeknMeknès
Béni Mellalni Mellal
MarrakechMarrakech
SettatSettat
OujdaOujda
CasablancaCasablanca
AgadirAgadir
GuelmimGuelmim
RABATRABAT
TANGER-TANGER-TÉTOUANÉTOUAN
TAZA-AL HOCEIMA-TAZA-AL HOCEIMA-TAOUNATETAOUNATE
ORIENTALORIENTAL
MEKNMEKNÈS-ÈS-TAFILALETTAFILALET
TADLA-AZILALTADLA-AZILAL
MARRAKECH-MARRAKECH-TENSIFT-TENSIFT-
EL HAOUZEL HAOUZ
SOUSS-MASSA-DRSOUSS-MASSA-DRÂAÂA
CHAOUIA-CHAOUIA-OUARDIGHAOUARDIGHA
RABAT-RABAT-SALSALÉ-É-
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GHARB-GHARB-CHRARDA-CHRARDA-
BÉNI HSSENÉNI HSSEN
GRAND CASABLANCAGRAND CASABLANCA
DOUKKALA-DOUKKALA-ABDAABDA
GUELMIM-ESGUELMIM-ESSEMARASEMARA
Oued Zem
Larache
Ouezzane
Ain BiniMathar
Taourirt
Bouârfa
Berrechid
Sale
Demnate
Zagora
Ifni
Azrou
Tétouan
El Jadida
Essaouira
Azilal
Taounate
Ifrane
Khemisset
Khenifra
Chechaouene
Taza
Ben Slimane
Khouribga
El Kelaa des Srarhna
Boulemane
Nador
Figuig
Tan-Tan
TiznitTata
Ouarzazate
Errachidia
SidiKacem
Chichaoua Tahannaout
Taroudannt
Al Hoceima
Kénitra
Safi
Tanger
Fès
Meknès
Béni Mellal
Marrakech
Settat
Oujda
Casablanca
Agadir
Guelmim
RABAT
TANGER-TÉTOUAN
TAZA-AL HOCEIMA-TAOUNATE
ORIENTAL
MEKNÈS-TAFILALET
TADLA-AZILAL
MARRAKECH-TENSIFT-
EL HAOUZ
SOUSS-MASSA-DRÂA
CHAOUIA-OUARDIGHA
RABAT-SALÉ-
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GHARB-CHRARDA-
BÉNI HSSEN
GRAND CASABLANCA
DOUKKALA-ABDA
GUELMIM-ESSEMARA
Oued Draâ
Oued Drâa
Oued Tennsift
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Oue
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Oued Sebour
Oued Souss
ATLANTIC
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Medi terranean Sea
To Algiers
To El Bayadh
To Tindouf
To Tindouf
Mi d
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Mt s
.
A n t i A t l a s M t s .
A t l a s Mo
un t a i n s
Jebel Toubkal(4,165 m)
A PP R O X I M AT E B
O
U N D A R Y
35°N
10°W 5°W 0°
5°W
0°
30°N
35°N
30°N
MOROCCO
0 50 100 150
0 50 100 150 Miles
200 Kilometers IBRD 33450R2
MAY 2009
MOROCCOSELECTED CITIES AND TOWNS
REGION CAPITALS
NATIONAL CAPITAL
RIVERS
MAIN ROADS
RAILROADS
REGION BOUNDARIES
INTERNATIONAL BOUNDARIES
INTERNATIONAL BOUNDARIES (Approximate)
This map was produced by the Map Design Unit of The World Bank. The boundaries, colors, denominations and any other information shown on this map do not imply, on the part of The World Bank Group, any judgment on the legal status of any territory, o r any endo r s emen t o r a c c e p t a n c e o f s u c h boundaries.