FOR OFFICIAL USE ONLY Report No: RES55415 INTERNATIONAL BANK FOR RECONSTRUCTION AND DEVELOPMENT RESTRUCTURING PAPER ON A PROPOSED PROGRAM RESTRUCTURING OF MOROCCO PUBLIC SECTOR PERFORMANCE (ENNAJAA) PROGRAM APPROVED ON DECEMBER 15, 2021 TO THE KINGDOM OF MOROCCO June 23, 2023 Governance Global Practice Middle East And North Africa Region Regional Vice President: Ferid Belhaj Country Director: Jesko S. Hentschel The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Regional Director: Nadir Mohammed Practice Manager: Jens Kromann Kristensen Task Team Leader(s): Abel Bove, Arthur Foch, Walid Dhouibi The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) ABBREVIATIONS AND ACRONYMS AREP Regional Project Implementation Agency, Agence Regionale d’Execution de Projet CPER State-Region Partnership Contract, Contrat de Partenariat Etat-Région DAAG Department in charge of Administrative Affaires, Direction de l’Administration et des Affaires Générales DGCT Department in charge of Local Government, Direction Générale des Collectivités Territoriales DLI Disbursement-Linked Indicator DLR Disbursement-Linked Result GID Gestion Intégrée de la Dépense, Integrated Expenditure Management System GID-CT Gestion Intégrée de la Dépense - Collectivités Territoriales, Integrated Expenditure Management System for Local Governments GIR Gestion Intégrée de la Recette, Integrated Revenue Management System GIR-CT Gestion Intégrée de la Recette, Collectivités Territoriales, Integrated Revenue Management System for Local Governments IFMIS Integrated Financial Management Information System IGF Inspection Générale des Finances, General Inspectorate of Finance LOF Organic Law on Public Finance, Loi Organique des Finances LOR Organic Law on Regional Governments, Loi Organique des Regions MAD Morocco Dirham PDR Regional Development Plan, Plan de Développement Regional PFM Public Finance Management PIM Public Investment Management PIU Program Implementation Unit MEF Ministry of Economy and Finance MENA Middle East and North Africa MI Ministry of the Interior, Ministère de l’Intérieur PAD Program Appraisal Document PAP Program Action Plan PEF Program Expenditure Framework PFM Public Financial Management PforR Program-for-Results PIM Public Investment Management POM Program Operational Manual PP Performance Programs, Projet de Performance TGR Treasury General of the Kingdom, Trésorerie Générale du Royaume USD United States Dollar The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DATA SHEET (Morocco Public Sector Performance (ENNAJAA) Program - P169330) BASIC DATA Project ID Financing Instrument IPF Component P169330 Program-for-Results Financing No Approval Date Current Closing Date 15-Dec-2021 31-Dec-2025 Organizations Borrower Responsible Agency Kingdom of Morocco Program Development Objective(s) The Program Development Objective is to improve performance and transparency of government operations and service delivery OPS_TABLE_PDO_CURRENTPDO Summary Status of Financing (US$, Millions) Net Approval Effectiveness Closing Ln/Cr/TF Signing Date Commitment Disbursed Undisbursed Date Date Date IBRD-93170 15-Dec-2021 23-Mar-2022 06-Jun-2022 31-Dec-2025 450.00 174.19 255.38 Policy Waiver(s) Does the Program require any waivers of Bank policies applicable to Program-for-Results operations? No I. SUMMARY OF CHANGES Changed Not Changed Change in Results Framework ✔ Page 1 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Reallocation between and/or Change in DLI ✔ Change in Environmental and Social Aspects ✔ Change in Implementing Agency ✔ Change in Program's Development Objectives ✔ Change in Program Scope ✔ Change in Loan Closing Date(s) ✔ Change in Cancellations Proposed ✔ Change in Disbursements Arrangements ✔ Change in Disbursement Estimates ✔ Change in Systematic Operations Risk-Rating Tool ✔ (SORT) Change in Safeguard Policies Triggered ✔ Change in Legal Covenants ✔ Change in Institutional Arrangements ✔ Change in Technical Method ✔ Change in Fiduciary ✔ Change in Implementation Schedule ✔ Other Change(s) ✔ II. DETAILED CHANGE(S) OPS_DETAILEDCHANGES_COMPONENTS_TABLE OPS_DETAILEDCHANGES_EA_TABLE . The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) ANNEX 1: RESULTS FRAMEWORK . . Results framework Program Development Objectives(s) The Program Development Objective is to improve performance and transparency of government operations and service delivery Program Development Objective Indicators by Objectives/ Outcomes RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 To improve performance and transparency of government operations and service delivery Share of performance indicators for which annual targets have been 0.00 20.00 30.00 40.00 50.00 achieved (Percentage) Share of gender-related indicators for which targets have been 0.00 20.00 30.00 40.00 50.00 achieved (Percentage) Increase in revenue from local taxes in the targeted municipalities 0.00 0.00 0.00 4.00 8.00 (Percentage) Share of fully digitized public 23.00 25.00 35.00 50.00 75.00 services (Percentage) Page 3 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) RESULT_FRAME_TBL_PDO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 Increase in targeted additional revenue collected by the DGI 0.00 0.00 5.00 10.00 15.00 (Percentage) PDO Table SPACE Intermediate Results Indicators by Result Areas RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 RA1: Improve the Efficiency of Public Expenditures The number of ministries using common priority indicators for their Support Programs in line with the standards outlined the 0.00 0.00 4.00 7.00 11.00 11.00 circular Annual summary of Performance Projects published. (Number) Annual Climate Sensitive 0.00 0.00 1.00 2.00 2.00 Budget published (Number) Annual Citizen's Budget No Yes Yes Yes Yes Yes published. (Yes/No) Number of semi-annual reports on Region’s public investment 0.00 2.00 6.00 execution published (Number) Action: This indicator has been Rationale: Revised Page 4 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 Revision is to align with the DLI 3 revised. Action Plan for introducing the Open Contracting Data No Yes Yes Yes Yes Yes Standards (OCDS) adopted. (Yes/No) Open Contracting Data No OCDS feasibility OCDS pilot evaluation OCDS pilot evaluation Standards piloted for the OCDS not applied - - study report published report published Invitation to Bids stage. (Text) Civil servants trained on Gender Budgeting and gender- 0.00 40.00 80.00 120.00 160.00 specific indicators. (Number) RA2: Improving public revenue management Increased data-sharing between DGI and key partners 0.00 1.00 2.00 3.00 4.00 (CNSS, Customs, NARSA, Exchange Office). (Number) Taxpayer satisfaction survey No Yes Yes completed (Yes/No) RA3. Improving the foundations of digital transformation through interoperability and Open Data Number of use cases integrated with the national 0.00 0.00 4.00 8.00 12.00 12.00 interoperability platform. (Number) Share of user requests timely 0.00 0.00 30.00 50.00 80.00 responded to through the Page 5 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) RESULT_FRAME_TBL_IO Indicator Name DLI Baseline Intermediate Targets End Target 1 2 3 4 interactivity module on the national Open Data portal (disaggregated by gender). (Percentage) Increase in the number of priority datasets published in an open and reusable format 145.00 145.00 145.00 188.00 245.00 on the national Open Data platform. (Number) IO Table SPACE Disbursement Linked Indicators Matrix DLI IN01294530 ACTION DLI 1 Strengthening the performance approach introduced by the LOF Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 60,000,000.00 33.33 Period Value Allocated Amount (USD) Formula Baseline Limited quality of performance based programs 2022 cf DLR 20,000,000.00 Yes/No 2023 cf DLR 20,000,000.00 Yes/No 2024 cf DLR 20,000,000.00 Yes/No Page 6 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2025 Enhanced quality of performance based programs 0.00 Yes/No DLI IN01294555 ACTION The MEF has issued a circular (or equivalent administrative/legal act) establishing the quality standards to be met by the DLI 1.1 Performance Projects. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 10,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294556 ACTION DLI 1.2 The MEF has issued a circular (or equivalent administrative/legal act) establishing a model of Management Charter. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 10,000,000.00 Yes/No Page 7 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294557 ACTION DLI 1.3 11 ministries are using performance indicators in line with standards. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 22,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline None 2022 0.00 0.00 2 million per ministry 2023 5 ministries using performance indicators 10,000,000.00 2 million per ministry 2024 6 additional ministries using performance indicators 12,000,000.00 2 million per ministry 2025 11 ministries 0.00 2 million per ministry DLI IN01294558 ACTION DLI 1.4 10 ministries have adopted a Management Charter. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 20,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline 0.00 Page 8 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 0.00 0.00 2.0m per ministries 2023 5 ministries adopted a Management Charter 10,000,000.00 2.0m per ministries 5 additional ministries adopted a Management 2024 10,000,000.00 2.0m per ministries Charter 2025 10 ministries with management charter 0.00 2.0m per ministries DLI IN01294545 ACTION DLI 2 Introducing a Climate sensitive Budget Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Text 50,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No climate budgeting 2022 Circular on climate budgeting 10,000,000.00 cf DLR 2023 Climate sensitive budget published 0.00 cf DLR 2024 Climate sensitive budget published 20,000,000.00 cf DLR 2025 Climate sensitive budget and audit published 20,000,000.00 cf DLR Page 9 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294559 ACTION The MEF has issued a circular establishing the procedures, the calendar, definitions and scope of application of climate DLI 2.1 budgeting. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 10,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294560 ACTION DLI 2.2 Annual publication of a climate sensitive budget in two (2) given years, in compliance with the circular. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 40,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No climate sensitive budget 2022 No climate sensitive budget 0.00 _ 2023 No climate sensitive budget 0.00 _ Page 10 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 First climate sensitive budget 20,000,000.00 20m for each Climate Sensitive Budget 2025 Second climate sensitive budget 20,000,000.00 20m for each Climate Sensitive Budget DLI IN01294549 ACTION DLI 3 Enhancing the Decentralization agenda by strengthening the budget programming of the regions Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 50,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No regional multiyear budget programming 2022 cf DLR 10,000,000.00 cf DLR 2023 cf DLR 10,000,000.00 cf DLR 2024 cf DLR 20,000,000.00 cf DLR 2025 Effective regional multiyear budget programming 10,000,000.00 cf DLR Action: This DLI has been Revised. See below. DLI IN01300823 ACTION DLI 3 Enhancing the Decentralization agenda by strengthening regions’ public investment management Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 50,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No regional multiyear budget programming Page 11 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 cf DLR 0.00 cf DLR 2023 cf DLR 5,000,000.00 cf DLR 2024 cf DLR 25,000,000.00 cf DLR Region's public investment execution reporting in 2025 20,000,000.00 cf DLR place DLI IN01294561 ACTION Publication of an MI’s circular on the operationalization of the classification by program and activities of the regions’ DLI 3.1 budgets. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 5,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No Action: This DLI has been Revised. See below. Page 12 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01300848 ACTION Publication of an MI’s circular requesting Regions to present a three-year budgeting of each public investment project DLI 3.1 programmed in their Regional Development Plans and State-Region Contract Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 Yes 5,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294562 ACTION DLI 3.2 Publication of the MI’s circular on the regions’ three-year investment programming. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 5,000,000.00 Yes/No 2023 Yes 0.00 Yes/No Page 13 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No Action: This DLI has been Revised. See below. DLI IN01300950 ACTION The platform monitoring Regional Development Plan, with functionalities described in the POM, including performance DLI 3.2 indicators, is operational in at least three Regions Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 15,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 Yes 15,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294563 ACTION DLI 3.3 Two (2) regions have adopted their triennial budget program in accordance with the circular on budget classification. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Page 14 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline No region with multiyear budget programs 2022 No region with multiyear budget programs 0.00 5.0m per region 2023 One region with multi-year program 5,000,000.00 5.0m per region 2024 One additional region with multi-year program 5,000,000.00 5.0m per region 2025 Two regions with multi-year program 0.00 5.0m per region Action: This DLI has been Revised. See below. DLI IN01300976 ACTION Fes-Meknes Region in addition to two other Regions, each timely published two consecutive semestrial public investment DLI 3.3 execution reports with adequate information and timeliness as detailed in the POM Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 30,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No region reporting on public investment execution 2022 No region reporting on public investment execution 0.00 2023 No region reporting on public investment execution 0.00 2024 One region reporting on public investment execution 10,000,000.00 10.0m per region Two additional regions reporting on public 2025 20,000,000.00 10.0 per region investment execution Page 15 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294564 ACTION DLI 3.4 Four (4) regions have adopted their three-year investment programming in accordance with the MI circular. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 20,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No regions with three year investment programs 2022 No regions with three year investment programs 0.00 5.0m per region One region produces three-year investment 2023 5,000,000.00 5.0m per region programs Three additional regions produces three-year invest 2024 15,000,000.00 5.0m per region programs 2025 Four regions with three-year invest programs 0.00 5.0m per region Action: This DLI has been Marked for Deletion DLI IN01294565 ACTION Publication by Fes-Meknes region of its first performance budget execution report including the three-year investment DLI 3.5 programming. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No Page 16 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2023 No 0.00 Yes/No 2024 No 0.00 Yes/No 2025 Yes 10,000,000.00 Yes/No DLI IN01294550 ACTION DLI 4 Improving the efficiency of public procurement through data production and analysis Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 42,000,000.00 47.62 Period Value Allocated Amount (USD) Formula Procurement performance data not produced and Baseline OCDS standards not implemented 2022 Procurement database upgraded 20,000,000.00 cf DLR 2023 National procurement observatory operational 16,000,000.00 cf DLR 2024 Procurement performance report published 3,000,000.00 cf DLR 2025 Procurement performance report published 3,000,000.00 cf DLR DLI IN01294566 ACTION The TGR has upgraded the procurement database under terms of reference set forth in the POM to inform the future DLI 4.1 national procurement observatory. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 20,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Page 17 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline No 2022 Yes 20,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294567 ACTION DLI 4.2 The national procurement observatory is operational. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 16,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 Yes 16,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No Page 18 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294568 ACTION DLI 4.3 Six (6) statistical reports of the national procurement observatory have been published. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 6,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No procurement performance data published 2022 No procurement performance data published 0.00 1.0 per of statistical report 2023 No procurement performance data published 0.00 1.0 per of statistical report Three procurement performance periodic reports 2024 3,000,000.00 1.0 per of statistical report published Three additional procurement performance periodic 2025 3,000,000.00 1.0 per of statistical report reports published DLI IN01294551 ACTION DLI 5 Improving tax compliance and performance of the tax administration Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 50,000,000.00 60.00 Period Value Allocated Amount (USD) Formula Absence of a multi-year action plan and centralized Baseline risk management unit 2022 Multi-year action plan to improve tax compliance 20,000,000.00 Yes/No National tax compliance risk analysis unit created 2023 and operational, and tax compliance risk 10,000,000.00 Yes/No management committee operational Page 19 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Actions proposed by the tax compliance risk 2024 13,333,334.00 cf DLR management unit subject to decision for action Actions proposed by the tax compliance risk 2025 6,666,666.00 cf DLR management unit subject to decision for action DLI IN01294569 ACTION The MEF has adopted a multi-year action plan to improve tax compliance, under terms of reference as set forth in the DLI 5.1 POM. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 10,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294570 ACTION DLI 5.2 A national tax compliance management and risk analysis unit in the MEF is created and operational. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No Page 20 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 Yes 10,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294571 ACTION DLI 5.3 A tax compliance risk management committee is operational. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 10,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No Tax Compliance Risk Management Committee 2022 No Tax Compliance Risk Management Committee 0.00 Yes/No Tax Compliance Risk Management Committee 2023 10,000,000.00 Yes/No operational Tax Compliance Risk Management Committee 2024 0.00 Yes/No operational Tax Compliance Risk Management Committee 2025 0.00 Yes/No operational Page 21 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294572 ACTION Based on the actions proposed by the national tax compliance management and risk analysis unit by March 31, 2024, 60% DLI 5.4 of the actions proposed have been subject to decision for action. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 20,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No action on tax compliance risk identified 2022 No action on tax compliance risk identified 0.00 6.66m per 20 percentage point 2023 No action on tax compliance risk identified 0.00 6.66m per 20 percentage point 40% of the actions proposed by the tax compliance 2024 risk management unit have been subject to decision 13,333,333.33 6.66m per 20 percentage point for action 60% of the actions proposed by the tax compliance 2025 risk management unit have been subject to decision 6,666,666.67 6.66m per 20 percentage point for action DLI IN01294552 ACTION DLI 6 Increasing revenue of municipalities Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 80,000,000.00 7.50 Period Value Allocated Amount (USD) Formula Absence of an online platform to fill and pay local Baseline taxes; new governance framework for state managed local taxes not implemented Page 22 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 Implementing decrees 6,000,000.00 Yes/No 2023 Interfacing GIR-CT 46,000,000.00 Yes/No 2024 Local tax e-fill and e-payment effective 19,000,000.00 Yes/No Local tax e-fill and e-payment effective and new 2025 governance framework for state managed local 9,000,000.00 Yes/No taxes implemented DLI IN01294573 ACTION DLI 6.1 The Borrower’s has published an arrêté implementing article 6 of Law 07-20 on local taxation management. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Text 6,000,000.00 100.00 Period Value Allocated Amount (USD) Formula No implementing decree of Law 47-06 revised by Baseline Law 07-20 Implementing decree of Law 47-06 revised by Law 2022 6,000,000.00 Yes/No 07-20 Implementing decree of Law 47-06 revised by Law 2023 0.00 Yes/No 07-20 Implementing decree of Law 47-06 revised by Law 2024 0.00 Yes/No 07-20 Implementing decree of Law 47-06 revised by Law 2025 0.00 Yes/No 07-20 Page 23 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294574 ACTION Interfacing functions of the GIR-CT with local systems is implemented in at least 100 large Municipalities enabling these DLI 6.2 Municipalities to manage the entire local taxation chain of operations. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome Yes Text 40,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline GIR-CT not interfaced on local taxation 2022 GIR-CT not interfaced on local taxation 0.00 Yes/No 2023 GIR-CT interfaced on local taxation 40,000,000.00 0.4m per municipalities with GIR-CT 2024 GIR-CT interfaced on local taxation 0.00 Yes/No 2025 GIR-CT interfaced on local taxation 0.00 Yes/No DLI IN01294575 ACTION DLI 6.3 The electronic declaration and payments system for municipal taxes is operational. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Text 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No e-declaration and e-payment 2022 No e-declaration and e-payment 0.00 Yes/No 2023 No e-declaration and e-payment 0.00 Yes/No Page 24 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 Tax e-fill and e-payment effective at municipal level 10,000,000.00 Yes/No 2025 Tax e-fill and e-payment effective at municipal level 0.00 Yes/No DLI IN01294576 ACTION DLI 6.4 The new governance framework mandated by article 6 of Law No. 07-20 is operational in 400 Municipalities. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 24,000,000.00 0.00 Period Value Allocated Amount (USD) Formula No municipality apply the new governance Baseline framework No municipality apply the new governance 2022 0.00 1.2m per each 20 large municipalities framework 100 municipalities apply the new governance 2023 6,000,000.00 1.2m per each 20 large municipalities framewo 150 municipalities apply the new governance 2024 9,000,000.00 1.2m per each 20 large municipalities framework 150 municipalities apply the new governance 2025 9,000,000.00 1.2m per each 20 large municipalities framework DLI IN01294553 ACTION DLI 7 Improving data exchange and interoperability of information systems Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 56,000,000.00 8.93 Period Value Allocated Amount (USD) Formula Page 25 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) The interoperability platform is not operational and Baseline the legal and regulatory framework for interoperability is not in place 2022 Legal framework updated, platform established 18,000,000.00 Yes/No Implementing decrees published, priority 2023 21,000,000.00 Yes/No procedures for digitalization identified National interoperability platform integrates new 2024 9,000,000.00 Yes/No use cases 2025 End user satisfaction 8,000,000.00 Yes/No DLI IN01294577 ACTION DLI 7.1 The Government Council has adopted and submitted to Parliament draft Law No. 41-19 on digital administration. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 8,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 8,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No Action: This DLI has been Revised. See below. Page 26 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01306597 ACTION DLI 7.1 The Government Council has adopted and submitted to Parliament draft Law on digital administration. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 8,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 8,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294578 ACTION A general interoperability framework consolidating the norms, procedures and technical standards required for users to DLI 7.2 interface with the national interoperability platform, has been adopted. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 5,000,000.00 Yes/No 2023 Yes 0.00 Yes/No Page 27 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294579 ACTION DLI 7.3 The national interoperability platform is operational. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 100.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 5,000,000.00 Yes/No 2023 Yes 0.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294580 ACTION The regulatory acts implementing Law No. 41-19 on interoperability have been prepared and submitted to the Secrétariat DLI 7.4 Général du Gouvernement. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Text 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No implementing decree on interoperability Page 28 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 No implementing decree on interoperability 0.00 Yes/No 2023 Implementing decree on interoperability 10,000,000.00 Yes/No 2024 Implementing decree on interoperability 0.00 Yes/No 2025 Implementing decree on interoperability 0.00 Yes/No Action: This DLI has been Revised. See below. DLI IN01306598 ACTION The regulatory acts implementing Law on interoperability have been prepared and submitted to the Secrétariat Général du DLI 7.4 Gouvernement. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Text 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No implementing decree on interoperability 2022 No implementing decree on interoperability 0.00 Yes/No 2023 Implementing decree on interoperability 10,000,000.00 Yes/No 2024 Implementing decree on interoperability 0.00 Yes/No 2025 Implementing decree on interoperability 0.00 Yes/No Page 29 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294581 ACTION The list of administrative procedures prioritized for digitalization in conformity with Law No. 55-19 has been validated by DLI 7.5 the National Commission on Simplification of Administrative Procedures. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 Yes 10,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294582 ACTION DLI 7.6 the ADD has integrated 12 use cases with the national interoperability platform for digitalization of associated services. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 4,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No interoperability 2022 No interoperability 0.00 _ 2023 4 use cases integrated 1,333,334.00 0.333m per use cases Page 30 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 8 additional use cases integrated 2,666,666.00 0.333m per use cases 2025 12 use cases integrated 0.00 _ DLI IN01294583 ACTION The integration of the 12 use cases on the interoperability platform has resulted in the simplification of administrative DLI 7.7 procedures. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 4,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline 0.00 No use cases led to simplified administrative 2022 0.00 - procedures No use cases led to simplified administrative 2023 0.00 - procedures 4 use cases led to simplified administrative 2024 1,333,333.00 0.333m per use case procedures 12 use cases led to simplified administrative 2025 2,666,667.00 0.333m per use case procedures DLI IN01294584 ACTION A public administration users satisfaction survey of the platform regarding the national interoperability platform has been DLI 7.8 completed by the ADD. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Page 31 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No 2024 Yes 5,000,000.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294585 ACTION One (1) end-users satisfaction survey among companies and citizens regarding the digitalization of priority service has been DLI 7.9 completed by the MTNRA. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No 2024 No 0.00 Yes/No 2025 Yes 5,000,000.00 Yes/No Page 32 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294554 ACTION DLI 8 Improving the proactive disclosure of open government data Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Text 60,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline Limited data openness 2022 Open data interventions identified 5,000,000.00 Yes/No Open data steering committee extended and 2023 40,000,000.00 Yes/No operational on norms and standards 2024 Legal framework on open data 5,000,000.00 Yes/No Increased demand and supply of public data 2025 10,000,000.00 Yes/No published DLI IN01294586 ACTION List of potential interventions to be implemented for open data is established by the Open Data Steering Committee in DLI 8.1 consultation with non-government stakeholders. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 Yes 5,000,000.00 Yes/No 2023 Yes 0.00 Yes/No Page 33 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294587 ACTION COPIL extended in line with ODRA; and COPIL has: (i) defined the norms and standards for the processing and publication of DLI 8.2 (meta)data; and (ii) adopted an M&E plan for the open data initiative. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 Yes 10,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294588 ACTION The draft regulatory text on proactive disclosure under the Access to Information Law No. 31.13 has been validated by the DLI 8.3 MNTRA for its submission to the Council of Government. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No Page 34 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2022 No 0.00 Yes/No 2023 Yes 10,000,000.00 Yes/No 2024 Yes 0.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294589 ACTION The national open data portal is operational and include an interactive module to facilitate user participation in quality DLI 8.4 control and rapid feedback. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Output No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No 2024 Yes 10,000,000.00 Yes/No 2025 Yes 0.00 Yes/No Page 35 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) DLI IN01294590 ACTION A data inventory (incl. a referencing of data sets available in selected ministries and public entities) has been developed, DLI 8.5 and priority data sets for processing and publication have been identified. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No 2024 Yes 10,000,000.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294591 ACTION DLI 8.6 At least one (1) annual hackathon-type event to promote public sector data use has been organized by the ADD. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Intermediate Outcome No Yes/No 5,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No Page 36 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) 2024 Yes 5,000,000.00 Yes/No 2025 Yes 0.00 Yes/No DLI IN01294592 ACTION 245 quality, updated, saved priority datasets published free of charge with essential metadata in open, reusable format on DLI 8.7 platform data-gov-ma (or linked to sectoral platform), from baseline of 145. Type of DLI Scalability Unit of Measure Total Allocated Amount (USD) As % of Total Financing Amount Outcome Yes Yes/No 10,000,000.00 0.00 Period Value Allocated Amount (USD) Formula Baseline No 2022 No 0.00 Yes/No 2023 No 0.00 Yes/No 2024 No 0.00 Yes/No 10m, from a baseline of 145 datasets 2025 Yes 10,000,000.00 for each five new datasets, 0.5m available for withdrawal, up to 10m Page 37 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) ANNEX 2: PROGRAM ACTION PLAN . . PAP_CHANGE_TBL Action Completion Description Source DLI# Responsibility Timing Measurement Action Establish and Technical MEF Other No later than Ministerial No Change maintain 90 days after decision note throughout the Effective establishing SSC implementation a Date, or such responsible for Strategic Steering other date as strategic Committee, agreed by the oversight and chaired by the Bank policy guidance Head of under the Government and Program, all composed of under terms and representatives conditions as of ministries and described in the institutions POM, has been participating in submitted to the implementation, Bank. monitoring and evaluation. Establish and Technical MEF Other No later than Ministerial No Change maintain 90 days after decision note throughout the Effective establishing the implementation a Date, or such TC under terms Technical other date as and conditions as Committee agreed by the described by the chaired by the Bank POM has been DAAG DG and submitted to the composed of Bank. technical representatives of the ministries and institutions participating in implementation, monitoring, and evaluation. Adopt a Program Technical MEF Other No later than POM approved by No Change Operation 120 days after MEF and no- Manual (POM) the Effective objected by the (including details Date, or such Bank is on verification other date as distributed to all protocol for each agreed by the entities involved DLI). Bank in Program Implementation. Development of Environmental and Social MEF Other No later than The training No Change the training Systems 90 days after module has been module on the Effective developed and environmental Date, or such submitted to the Page 38 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) and social other date as Bank. management agreed by the including Bank monitoring tools. Implementation Environmental and Social MEF Other No later than Trainings have No Change of the developed Systems 180 days after been completed. training sessions the Effective on environmental Date, or such and social other date as management. agreed by the Bank Report on Environmental and Social MEF Recurrent Semi-Annually Report submitted No Change environmental Systems timely with and social content standards status satisfactory to the of pipeline Bank. investment projects of the Fes-Meknes region. Appointment of Environmental and Social MEF and Other No later than Focal points are No Change environmental Systems stakeholders 90 days after appointed. and social focal the Effective points among Date, or such relevant other date as stakeholders: agreed by the MEF (DAAG, DB, Bank TGR, ADI, DGI, DAGG), MI (DGCT, AREP-FM) and MNTRA (ADD, DRA) as well as all relevant stakeholders in the CPER of the Fes-Meknes region. E&S technical Environmental and Social MEF Other No later than E&S technical No Change manual (covering Systems 90 days after manual approved site monitoring the Effective as satisfactory by tools, Date, or such the World Bank. responsibilities, other date as methods and agreed by the frequency of Bank reporting, and application of the manual) approved by the World Bank. Electronic waste Environmental and Social ADD Other Before the Electronic waste Marked for Page 39 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) management plan Systems mid-term management plan Deletion adopted (Protocol evaluation of satisfactory to the for declaring end- the Program World Bank of-life equipment, adopted and census and operational. record keeping, storage procedure; transport procedure, disposal procedure, and valuation procedure) and operational. Appointment of a Environmental and Social MEF Other No later than An environmental No Change dedicated Systems 90 days after and social focal environmental the Effective point has been and social focal Date, or such identified and point for the MEF other date as appointed by the and assignment agreed by the MEF according to to the PMU for Bank terms of the duration of reference agreed the Program. with the World Bank. Assess and Environmental and Social MEF Other Within the first Assessment No Change Strengthen the Systems year of the report submitted existing grievance Program to the Bank and mechanism including systems. improvement plan. Strengthened Fiduciary Systems MEF Recurrent Semi-Annually Fiduciary reports No Change fiduciary are submitted to reporting the Bank within submitted within the prescribed the prescribed timeframe. timeframe. Ensure fully Fiduciary Systems MEF Recurrent Yearly Financial No Change completed statements are program financial presented to the statements are Bank within the submitted by prescribed DTFE and shared timeframe. with IGF within the prescribed timeframe. Implement Fiduciary Systems DAAG/DGCT/AD Other Immediately Fiduciary capacity No Change fiduciary capacity D development development program program implemented, Page 40 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) including human particularly at the resources in level of region procurement and and the ADD, and financial remaining entities management participating in execution. the Program where implementation lags. Operationalizatio Fiduciary Systems Fes-Meknes Other No later than Internal audit No Change n of internal audit Region/AREP/D 365 days after function within function within GCT/IGAT the Effective the Fes-Meknes the Fes-Meknes Date, or such regions region including other date as operationalized development of agreed by the to the satisfaction tools and capacity Bank of the World development Bank. activities. Develop and Fiduciary Systems MEF/TGR Due Date 30-Jun-2022 The MEF has No Change operationalize instructed the mechanism, ENNAJAA through issue of implementing Instructions/circul agencies with ar to all procuring procurement to entities, requiring check the the procuring eligibility of firms officers to check and individuals the eligibility of from the Bank’s firms and list of debarred individuals from and temporarily the Bank’s list of suspended. debarred and temporarily suspended. Report Fiduciary Systems IGF Recurrent Yearly IGF assesses the No Change compliance to the compliance of Bank’s list of winning firms debarred and within ENNAJAA temporarily implementation suspended firms against the Bank’s as part of list of debarred Program Audit and temporarily Report. suspended firms. Develop and Fiduciary Systems DAAG/Fes- Recurrent Continuous Capacity building No Change implement a Meknes region program under capacity-building implementation program aimed at to the satisfaction strengthening the of the World financial Bank. management, procurement, and M&E skills of staff Page 41 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) in the Fes Meknes region. Adopting a Technical DLI 1 MEF Other N olater than Training action No Change training curricula 18 months plan and curricula and 3-y training after Effective have been action plan on date or other submitted to the Performance dates agreed Bank. Projects, Regional by the Bank Budgeting, Gender, Climate budgeting, Procurement. Adopting Technical DLI 4 MEF Other No later than 3-year action plan No Change Procurement 180 days after to improve reforms Action MAPS report procurement Plan based on completion system MAPS. performance based on MAPS report satisfactory to the Bank is adopted. Implementation Technical DLI 6.3 MEF Due Date 30-Dec-2022 Implementation No Change plan for rolling plan for e-filing out e-filing and e- and e-payment payment for local for local taxes taxes. submitted to the Bank. Validation of the Technical DLI 8 ADD Due Date 30-Jun-2022 ODRA report No Change Open Data published online Readiness by ADD. Assessment Report and publication of its synthesis by the ADD. Monitor through Fiduciary Systems ADD Recurrent Semi-Annually Periodic reports No Change periodic reports, submitted timely the effective and to the implementation satisfaction of the of the newly World Bank. approved strategy “2025 ADD NOG.” ADD training Technical DLI 8 ADD Due Date 30-Jun-2022 ADD training No Change strategy on open strategy on open data to civil data submitted to servants. the Bank. . Page 42 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Page 43 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) ANNEX 3: KEY DATA ON REGION PFM IN MOROCCO Figure 1: Local Government spending structure in 2021 in Morocco Régions & provinces Communes 2% 6% 4% 11% 34% 51% Investment Goods & Staff Services 15% 87% 90% Figure 2: Regions spending structure in 2021 in Morocco Figure 3: Evolution of recurrent and investment spending of regions in Morocco in MAD millions 2% 9000 8000 4% 7000 8% Wage bill 6000 5000 Goods & services 4000 Debt service 3000 Investment 2000 86% 1000 0 2015 2016 2017 2018 2019 2020 2021 Dépenses ordinaires Investissement Total Figure 4: Regions’ source of revenue in 2021 in Morocco Figure 5: Central transfers to Regions in Morocco in 2021 Fonds de concours et 6% subventions Ressources 0% Part TCA transférées Ressources gérées par Part IS & IR 42% l’Etat 54% Ressources gérées par Part TVA les régions 92% 4% Page 44 of 45 The World Bank Morocco Public Sector Performance (ENNAJAA) Program (P169330) Figure 6: Evolution of Revenue of Regions in Morocco (in MAD millions) 8731 9000 9258 7300 7582 7500 5918 6000 4500 3802 3000 1420 1500 979 613 692 790 728 857 0 2015 2016 2017 2018 2019 2020 2021 Transferts de l'Etat Autres ressources Page 45 of 45