Nouvelle réforme de la LOLF au Maroc vers le renforcement de la gouvernance dans la gestion des finances publiques

Abstract

For several years, Morocco has been engaged in a significant budgetary and financial reform. Since 2001, the field of public finance has evolved with the advent of the Prime Minister's circular. In 2015, the Organic Law 130.13 on Finance Laws (LOLF) marked a major turning point in public finance management through the implementation of a set of measures aimed at strengthening public governance. After several years, the government is preparing a new reform. Without discussing all the LOLF provisions, this article aims to explain, using a comparative approach, the problems that have accompanied the implementation of the LOLF, as well as the areas of the planned reform. We are interested in three key points questioning the ability of the organic law to contribute to the effectiveness of public policies, namely: The introduction of results-based management (RBM), the strengthening of parliament's powers of control and evaluation, and the outlook for the planned reform compared with that undertaken in France in 2021. The results of the analysis confirm that the aim of the reform is not to overhaul the LOLF, but rather to adapt it to better implement its provisions.