The phrase “tax revenues” naturally invokes “budgetary spending,” which should ideally translate to adequate public services. However, in Morocco, this simple equation does not seem to yield the expected results. Despite increasing tax contributions year after year, public action does not appear to witness significant improvement, to say the least. Is it due to revenue inadequacy? Lack of oversight? A mathematical anomaly? Perhaps, but not solely! A reminder through this commentary.

Mismanaged Resources:

According to figures from the Treasury of the Kingdom, the total budget surplus by the end of July 2018 was approximately 36 billion MAD, mainly belonging to municipalities. This surplus was primarily the result of perennially unexecuted projects. The main reason? Inadequate project management, stemming from the lack of dedicated structures (such as SDL*) and well-compensated skills. Local elected officials seem to be much more versatile than the average productive population, attempting to do everything themselves!

Result: Every municipality, region, or province faces deficiencies in basic services, often inadequately or not provided at all. This situation prompts consideration for actions such as:

• Engaging development companies for project realization as initially planned.
• Avoiding the transfer of unused municipal budgets and reallocating them to other deficit municipalities.
• Reforming the management of public assets, especially concerning underutilized real estate.

Budget Oversight Set Aside:

Although the Moroccan government regularly initiates various projects, taxpayers often feel they benefit very little from them. The oversight of public spending remains inconclusive, and even in cases where it might be, proper accountability is infrequent or non-existent.

Public spending frequently occurs with a focus on “budgetary efficiency” rather than addressing genuine needs. Overpriced services/products subject to tailored tenders or unnecessary expenses meant to consume budget residues towards the year-end are some of the flaws hindering the proper allocation of budgetary resources. These practices almost deliberately evade the “old-school” controls established by the Ministry of Finance. Unfortunately, such wastage becomes unsustainable when basic services are either absent or poorly provided to citizens.

Misaligned Priorities:

Education, healthcare, purchasing power—the list of critical focal points is extensive. Yet, every year, restructuring plans proliferate, change, get updated, or discarded without conveying a unified budgetary strategy or a consistent guiding principle to approach the most sensitive and urgent sectors.

Every year, significant emphasis is placed on investment incentives, for instance. While this acts as an economic accelerator, its potential remains consistently hindered until a culture of unwavering professional ethics is instilled among all economic operators and their workforce.

So many “loopholes” in the country’s budgetary structure impede the enhancement of public services and consequently affect the living conditions of millions of Moroccans across all socio-professional categories.

*Local Development Company