المستخلص: |
The financial reform in Morocco at the beginning of the third millennium came as a result of various economic and political factors that necessitated adopting a new approach to financial and budgetary management. The Organic Finance Law No. 130.13 was central to this reform, aiming to enhance the efficiency of public management, improve the transparency of public finances, and strengthen the role of Parliament in monitoring and evaluating public policies. However, the initial outcomes of the reform revealed significant challenges. The practical application of the law encountered several obstacles, both political and technical/administrative, leading to conclusions about the law's limitations in achieving its intended objectives. These challenges prompted the relevant ministry to consider amending the law to address the issues and achieve good financial governance. This process requires a comprehensive review of current practices and the adoption of more effective strategies to enhance financial transparency and oversight, ensuring the achievement of Morocco's economic and social goals.
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