81301558-Accompagnement de 8 Communes dans l"augmentation des recettes au Maro

The "Good Financial Governance" (BGF) project is focused on improving the good financial governance of local authorities in Morocco with three areas of intervention: mobilizing own-source revenue, budget planning, and budget management. The political partner is the Ministry of the Interior and its directorate-general of local authorities (Direction Générale des collectiviés territoriale - DGCT). It provides technical assistance to 8 municipalities (Marrakech, Safi, Benguerir, Agadir, Taroudant, Inezgane, Guelmim and Sidi Ifni) in three pilot regions: Marrakech-Safi, Souss-Massa and Guelmim-Oued-Noun. The funding for the project is provided by the Federal Ministry for Economic Cooperation and Development (BMZ), with institutional support from the Moroccan Ministry of the Interior's DGCT. The objective of action area 1 is to increase own source revenue in communes. This can be achieved by improving the understanding by the administration of the tax potential of communes, strengthening communal revenue mobilization plans and supporting the capacity of communes in the realization of those plans. By analyzing fiscal potential and developing resource mobilization plans, municipalities can effectively increase their own-source revenues. Planned activities of action area 1 include conducting fiscal potential analyses, developing resource mobilization plans in consultation with relevant authorities, facilitating multi-stakeholder exchange formats to optimize revenues, providing support for tax reforms through briefings and study tours, facilitating peer-to-peer learning between municipalities on revenue management, and conducting data collection and analysis using a Geographic Information System (GIS). The objective of action area 2 is to improve the conditions for effective budget planning by local authorities. More reliable budgeting will be achieved by including investment costs in budget planning. The aim is to increase transparency and needs-orientation of public budgets, as well as to promote consideration of the specific interests and needs of women and men. It is expected that improved regional budget planning will also enhance the quality of regional planning processes. Planned activities for action area 2 include facilitating international exchanges on best practice with local authorities; advising local authorities on the development and use of easy-to-read presentation formats; training to improve budget literacy, planning and management; and promoting the exchange and networking of communal actors on planning processes and rules. In addition, support will be provided to the DGCT in developing a methodology and digital tools for integrating post-investment costs into medium-term financial planning and regional development planning. The objective of action area 3 is to provide budget management tools for local authorities, which can include key performance indicators (KPIs), exchange formats, and methodologies for evaluating fixed assets. The hypothesis is that if these tools are available, they will be used by municipalities and regions to optimize budget management and promote sound financial management. Planned activities for action area 3 intend to support local authorities in implementing these tools. This includes supporting the development and piloting of a methodology for identifying and evaluating fixed assets, as well as the use of KPIs for benchmarking purposes. The action area also aims to facilitate inter-regional and inter-municipal exchange to promote best practices among local authorities and promotes communal exchange formats between Moroccan and European communes on asset recording standards and accrual accounting methods. The action area also focuses on analyzing the bottlenecks in public investment and budget management, such as issues related to digitalization, standards, procedures, and control mechanisms.