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Local sector overview

Early on after the independence, Morocco has opted for decentralization as a political and modern choice to manage public affairs.

The ground of the decentralization process was established by the Communal Charter dated on June 23rd, 1960 offering the country basic democratic institutions. Then, a second level of local organization was established in 1963 through the creation of Prefectures and Provinces.

After this first experience on the path of decentralization, the Charter of September 30th, 1976 has given great momentum to this process by reinforcing the Community’s status at the institutional and economic levels, particularly by enlarging the scope of its authorities and operations. The same year was also characterized by enacting Dahir of September 30th, 1976 concerning the organization of the finances of Local Communities and their groupings which will be in force until its replacement by the law 45-08 of March 5th, 2009.

Between 2008 and 2009 several reforms have been undertaken in order to consolidate the achievements of the Kingdom Kingdom in terms of local democracy, in a context of political liberation and strengthening of local liberties. These reforms also proceeded from the will to establish a new concept of authority and modernize the territorial system of the country.

In the trail of the adoption of the Constitution of July 1st, 2011, a new project of reforms, even more audacious and resolutely directed to the anchoring of the empowerment of the local actors, was launched and allowed to endow the Kingdom of a territorial system articulated around the advanced regionalization.

Indeed, three organic laws, each relative to a level of decentralization, were adopted in June, 2015. It is about the organic law N° 111-14 relative to Regions, organic law N° 112-14 concerning Prefectures and Provinces and organic law N ° 113-14 on the Communities.

These three organic laws establish a distinction between three categories of attributions: own attributions, shared attributions and transferred attributions, which will be exercised on the basis of the principles of subsidiarity and substitution.

These texts allowed the consecration of the principle of free administration which confers on all the Communities deliberative and executive powers, really autonomous. At the same time, the administrative control will be limited to aspects relative to the legality of the decisions.

1/ Communities

Among the innovations brought at the level of the Communities, there are included:

- Removing the distinction between urban and rural in favour of a uniform statute for 'Community '

- The communal organization is based on the principles of solidarity and inter-communal cooperation as well as other categories of territorial communities ;

- The Exercise of the attributions of the communities on the basis of the principle of subsidiarity; in other words, the responsibility of a public action must be assigned to the smallest entity capable of solving the problem of itself, in this particular case the community;

- Conditioning any transfer of powers to the transfer of corresponding resources in accordance with the principle established by the Constitution in Article 141;

- Public voting as the rule for the election of the President, Vice-Presidents and the Council bodies and, breaking with the 2009 Charter;

- Implementation of a new inter-communal cooperation through the creation of Establishments of Inter-communal Cooperation ( ECI);

- Annual audit of financial and accounting operations of Communities realized either by the IGF, or the IGAT, or jointly between the IGF and the IGAT, or bu an audit body;


2/ Prefectures and provinces  

The provincial level is not left since the new text insists on the coordination with that level for better coordination of actions of different communities within the same province, alongside the strengthening of the inter-communal cooperation.

Concretely, the province is responsible at its territorial level of the promotion of the social development in particular in rural areas. Its missions also join the strengthening of the efficiency, the solidarity and the cooperation between the communities in the territory of the province.


 3/ Regions  

In its overall mission, the region is responsible for performing the missions of promoting sustainable integrated development especially in terms of improving the attractiveness of the territory of the region and improve its economic competitiveness and optimization, valuation and preservation of natural resources.

Besides its own attributions, the region can exercise with the State on a contractual basis, either at the initiative of the State or at the request of the region, shared attributions related to the economic, rural and social development, environmental culture and tourism.

To strengthen the resources of Regions, this organic law plans that the State will allocate to regions in a progressive way 5 % of the product of the IS (corporate taxes), 5 % of the product of the IR (taxes on income) and 20 % of the product of the tax on insurance contracts, to which will be added subsidies of the general budget of the State in order to reach 10 billion dirhams on the horizon of 2021.

It should be noted that chairman of the Regional Council becomes the executive authority and the authorizing officer of the revenues and expenditures of the region. His election is made by direct universal suffrage and allowed during the election of September 4th, 2015, the designation of new regional teams.

Thus, capitalizing on over 60 years of decentralization, the current system makes the Moroccan experience of local democracy among the most advanced models. Currently, the administrative organization of the Kingdom is based on three levels of territorial communities:

  • 12 regions
  • 12 prefectures and 63 provinces
  • 1503  Communities

Besides, territorial communities realize 19% of the public investment.

Annual financial report 2021
Annual financial report 2020
Funding Guide