Local authorities to go for more participative and inclusive budgeting process

Within an international & national context marked by the search for transparency, performance & public policies efficiency, the local authorities, as per other Moroccan public administrations, are invited to take on a new budget approach. The transition into a new Budget approach is for being a legislative, regulatory, administrative and technological reform looking to make the Local authorities expenditure more transparent and more efficient. The Civil Society‘s involvement in Budget process, and the Gender approach’s integration in Local authorities budget planning & programming, both contribute to strengthen Budget transparency & efficiency. In the light of the organic laws of local authorities, we are looking through this article to show that the participation of civil society and the integration of the gender approach in the budget process are being part of the fundamental tools for transparency & efficiency of the local authorities’ finance.

ELARABI, Fatima ezzahra; BENREZZOUQ, Noura

Revue du Contrôle, de la Comptabilité et de l'Audit (2023)

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