Document of The World Bank Report No. ICR00001932 · The World Bank Report No. ICR00001932 ... Project Team Leader: ... Vice President: Shamshad Akhtar Shamshad Akhtar

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


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


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


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


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


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


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)


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)


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


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)


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


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


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

http://www.marchespublics.ma/

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


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


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


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


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


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


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


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


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

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A n t i A t l a s M t s .

A t l a s Mo

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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

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MARRAKECH-MARRAKECH-TENSIFT-TENSIFT-

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CHAOUIA-CHAOUIA-OUARDIGHAOUARDIGHA

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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

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Ifni

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Tétouan

El Jadida

Essaouira

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Ifrane

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Ben Slimane

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El Kelaa des Srarhna

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Nador

Figuig

Tan-Tan

TiznitTata

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Errachidia

SidiKacem

Chichaoua Tahannaout

Taroudannt

Al Hoceima

Kénitra

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Meknès

Béni Mellal

Marrakech

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Oujda

Casablanca

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Oued Sebour

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ATLANTIC

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Medi terranean Sea

To Algiers

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To Tindouf

Mi d

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.

A n t i A t l a s M t s .

A t l a s Mo

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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.