The Ministry of Economy and Finance has adopted a Strategic Framework for Public Financial Management Reform (CSR-PFM) for the period 2026–2032. This framework constitutes a roadmap aimed at consolidating the achievements of Morocco’s public financial management system and sustainably improving its performance, sustainability, and transparency, while placing all future actions within a unified strategic vision aligned with national priorities and the objectives of the New Development Model.
This framework builds on the PEFA Agile Morocco 2024 assessment, conducted in partnership with Morocco’s technical and financial partners: the World Bank, the African Development Bank, the European Union, and the French Development Agency. The results confirmed the overall robustness of the public financial management system and the significant progress achieved in recent years, particularly in terms of budget reliability, rigor in budget preparation, control of budget execution, and the integration of the gender dimension into budget programming. At the same time, the assessment highlighted areas for improvement and emphasized the need to equip the country with a consolidated PFM reform strategy and a structured action plan consistent with national priorities.
The development of this strategic framework was based on an extensive consultation process involving all national stakeholders: departments of the Ministry of Economy and Finance, the Court of Auditors, Parliament, and the relevant ministries and institutions, with the support of the aforementioned technical and financial partners. This process made it possible to identify strategic reform priorities and define the directions needed to support the continued modernization of the PFM system.
To this end, the CSR-PFM (2026–2032) strategic framework serves as a reference framework aimed at strengthening public finance governance. It is structured around five strategic pillars — performance, sustainability, transparency, inclusiveness (gender, climate, and territorial action), as well as reform coordination and change management — broken down into sixteen priority orientations.
Pillar 1: Performance
Refine performance-based budgeting in terms of results, costs, and budget scenarios;
Expand the scope of public financial management (PFM) to include the performance of SOEs;
Align PFM to contribute to the convergence of public policies through better institutional coordination and more targeted public investment.
Pillar 2 : Sustainability
Pillar 3 : Transparency
Build on the ongoing budget transparency action plan by integrating new needs related to technical pillars and their progress;
Improve the availability and quality of information from government accounts;
Establish digital governance of PFM with system interoperability and a common digital architecture framework;
Improve the public finance statistical system;
Continue implementing the digitalization strategy actions that directly impact PFM, particularly the digitization of public administration.
Pillar 4 : Inclusiveness : gender, climate and territorial dimension
Build on gender- and
climate-sensitive budgeting approaches to integrate these dimensions
into budget planning and programming, down to the territorial level;
Systematically conduct gender and climate impact analyses of public spending to ensure more efficient resource allocation;
Implement inclusion challenges at the level of local public action.
Pillar 5 : Reform Coordination and change management
Continue a structured and participatory approach to the development and adoption of the CSR-PFM;
Apply a Results-Based Management (RBM) approach in the short, medium, and long term;
Drive change by strengthening the capacities of stakeholders involved in PFM reform and improving the quality of public policy dialogue.
The implementation of the strategic framework will involve the development of a rolling three-year action plan, enabling adjustments based on achieved results and evolving national and international contexts. It will be supported by a coordinated steering mechanism and a rigorous monitoring and evaluation system, ensuring consistency of actions and measurement of their impact.
Through this initiative, Morocco reaffirms its commitment to strengthening public financial governance, with a view to consolidating transparency, accountability, and the sustainability of public finances, in service of the Kingdom’s economic and social development.