Concours Inspecteur des Finances — Inspection Générale des Finances (Morocco)

Under Moroccan Organic Law No. 130-13 on Finance Acts (LOF), which classical public finance principle requires that all state revenues and expenditures be presented in a single comprehensive budgetary document?

• APrinciple of budgetary unity
• BPrinciple of budgetary universality
• CPrinciple of budgetary annuality
• DPrinciple of budgetary specialty

By what statutory deadline must the Moroccan government officially submit the Draft Finance Bill (Projet de Loi de Finances - PLF) for the upcoming fiscal year to the House of Representatives?

• ANo later than October 20 of year N-1
• BNo later than November 1 of year N-1
• CNo later than September 15 of year N-1
• DNo later than December 1 of year N-1

Under Organic Law No. 130-13, what constitutes the fundamental operational unit of budget allocation and performance accountability within each ministerial department?

• AThe program (programme)
• BThe administrative division (division administrative)
• CThe economic chapter (chapitre économique)
• DThe regional service (service régional)

Which category of finance act officially constatates the final executed financial results and approves budgetary variances between projected and realized revenues and expenditures for a closed fiscal year in Morocco?

• ALoi de règlement (Settlement / Budget Discharge Act)
• BLoi de finances rectificative (Amending Finance Act)
• CLoi de finances de l'année (Annual Finance Act)
• DLoi-cadre budgétaire (Budgetary Framework Act)

What is the time horizon of the Multi-Year Budget Programming (Programmation Budgétaire Triennale - PBT) established by LOF 130-13 to frame public expenditure in Morocco?

• AThree consecutive years, updated annually on a rolling basis
• BFive consecutive years corresponding to the legislative mandate
• CTwo consecutive years without intermediate rolling updates
• DSeven years matching the national development planning cycle

In Moroccan budgetary law, what defines a Service de l'État Géré de Manière Autonome (SEGMA)?

• AA state service without legal personality whose operating expenses are partially covered…
• BAn autonomous public establishment with full legal personality and corporate governance
• CA private concessionaire entrusted with managing public utilities under delegated managem…
• DA non-profit association subsidized by ministerial line items for social assistance

Under Article 77 of the 2011 Moroccan Constitution, on what constitutional grounds may the government oppose parliamentary amendments to the Finance Bill?

• AIf the amendment would decrease public resources or create or aggravate a public charge
• BIf the amendment concerns foreign policy or international treaties signed by the Sovereign
• CIf the amendment is proposed by members of the opposition without trade union backing
• DIf the amendment alters administrative boundaries or territorial regionalization plans

Which category of Special Treasury Accounts (Comptes Spéciaux du Trésor - CST) in Morocco is specifically established to record transactions financed by earmarked revenues allocated to specific expenditures?

• AComptes d'Affectation Spéciale (Special Allocation Accounts)
• BComptes d'Opérations Commerciales (Commercial Operations Accounts)
• CComptes de Règlement avec les Gouvernements Étrangers
• DComptes d'Avances et de Prêts (Advance and Loan Accounts)

Under Article 63 of Organic Law No. 130-13, what is the maximum statutory cap on the carry-over of unspent investment payment appropriations (crédits de paiement) to the following budget year?

• AA maximum of 30% of the investment payment appropriations opened for each ministerial dep…
• BA maximum of 50% of the total ministerial investment budget
• CUp to 10% of personnel expenditures recorded during the previous year
• DUnlimited carry-over provided the authorizing officer issues a motivated request

What core principle of Moroccan budgetary law prohibits offsetting expenditures against revenues and requires that the full amount of receipts be paid into the general Treasury pool?

• APrinciple of universality (non-contraction and non-affectation)
• BPrinciple of budgetary sincérité
• CPrinciple of prior legislative authorization
• DPrinciple of program specialty

Under LOF 130-13, what document must be submitted alongside the draft budget of each ministry to substantiate its program structure, strategic objectives, and indicators?

• AProjet de Performance (Performance Project - PdP)
• BRapport d'Audit Interne Ministériel
• CSchéma Directeur Informatique
• DProcès-verbal de concertation syndicale

What is the constitutional examination sequence between the two houses of the Moroccan Parliament during the vote on the annual Finance Bill under Article 75?

• AThe bill is deposited and voted first in the House of Representatives, then transmitted t…
• BThe bill is deposited and voted simultaneously in a joint sitting of both houses
• CThe bill is deposited and voted first in the House of Councillors, then sent to the House…
• DThe government chooses whichever chamber holds the largest majority to deliberate first

Under LOF 130-13, how are operating appropriations (crédits de fonctionnement) classified within a ministerial program for legislative approval?

• APersonnel expenditures, and equipment and miscellaneous operating expenditures
• BDirect salaries, social contributions, and travel expenses
• CSubsidies to external agencies and sovereign operating funds
• DConsolidated administrative overhead and regional transfers

What is the total maximum timeframe granted to the Moroccan Parliament to deliberate and vote on the annual Finance Bill under Article 49 of Organic Law No. 130-13?

• A60 days from the date of its deposit on the bureau of the House of Representatives
• B90 days from the opening of the parliamentary autumn session
• C45 days split equally between both legislative chambers
• D30 days for the first chamber and 15 days for the second chamber

If the annual Finance Bill is not voted on or promulgated by December 31 due to unforeseen parliamentary impasse, what constitutional safeguard allows continuity of state operations in Morocco?

• AThe government opens operating credits by decree based on the submitted budget proposals…
• BThe previous year's budget is renewed automatically in its entirety by Dahir for twelve f…
• CThe Governor of Bank Al-Maghrib assumes emergency authorization to release funds to minis…
• DAll public expenditures are suspended except debt servicing and sovereign civil list paym…

What is the legal function of Commitment Appropriations (Crédits d'Engagement) in Moroccan capital expenditure budgeting under LOF 130-13?

• AThey constitute the upper statutory ceiling of legal financial obligations that ordonnate…
• BThey represent the exact cash amount that the Treasury transfers to the contractor's bank…
• CThey are temporary provisional funds reserved exclusively for currency exchange variation…
• DThey allow authorizing officers to pay personnel salary advances without prior civil serv…

What is the statutory 'golden rule' (règle d'or) established by Article 20 of Organic Law No. 130-13 regarding Moroccan public borrowing?

• AAnnual borrowing proceeds may not exceed investment expenditure plus repayment of debt pr…
• BTotal state debt service must not exceed 10% of annual gross tax receipts
• CExternal debt borrowing requires unanimous assent from both parliamentary finance commiss…
• DAll public borrowing must be contracted exclusively in Moroccan Dirhams on the domestic m…

Under Article 56 of LOF 130-13, what strict procedural voting sequence must Parliament follow when deliberating on the Finance Bill?

• APart I (resources and financial balance) must be adopted before Part II (expenditure cred…
• BThe expenditure credits of social ministries must be voted prior to tax revenue measures
• CPart II is voted first to establish national expenditure needs before Part I determines t…
• DRevenues and expenditures of each ministerial department are debated and voted in paired…

Under LOF 130-13, what consultation takes place before July 31 between the Moroccan government and Parliament in the pre-budget phase?

• AA joint presentation by the Minister of Finance to the finance commissions on macro-econo…
• BA binding vote on preliminary revenue ceilings by the plenary assembly of the House of Re…
• CA mandatory review of ministerial draft projects by the Economic, Social and Environmenta…
• DA formal arbitration session before the Constitutional Court on proposed taxation measures

Under Moroccan organic budget law, what characterizes the contingency reserve known as 'Dépenses imprévues et dotations provisionnelles'?

• AIt is a centralized global budget line in the general budget used to fund urgent, unfores…
• BIt is an off-budget slush fund operated by the Head of Government without Treasury accoun…
• CIt is a foreign currency cash reserve deposited at international commercial banks for dip…
• DIt represents unallocated tax surpluses returned to local governments at the close of the…

Under Royal Decree No. 330-66 of 21 April 1967 (Règlement général de la comptabilité publique), what is the foundational organizational rule governing public financial management in Morocco?

• AThe incompatibility and strict separation between the duties of authorizing officers (ord…
• BThe fusion of administrative purchasing and cash disbursement within a single procurement…
• CThe subordination of public accountants to the executive instructions of municipal govern…
• DThe elimination of ex-ante verification in favor of exclusively private external audits

What are the four successive administrative stages in the execution of Moroccan public expenditure?

• AEngagement, Liquidation, Ordonnancement (or Mandatement), and Paiement
• BPrévision, Adjudication, Approbation, and Décaissement
• CAppel d'offres, Cautionnement, Facturation, and Clôture
• DÉmission, Enregistrement, Recouvrement, and Apurement

In Moroccan public financial administration, which stage of expenditure execution officially creates or confirms a legal and financial liability of the public entity toward a third party?

• AL'Engagement (Commitment)
• BL'Ordonnancement (Authorization)
• CLa Liquidation (Verification)
• DLe Paiement (Disbursement)

What essential verification must take place during the liquidation stage of public expenditure before an invoice can be certified?

• ALa constatation du service fait (Verification of service rendered / goods delivered)
• BLe dépôt du cautionnement définitif au Trésor public
• CL'obtention de la signature du ministre des Affaires Étrangères
• DLe tirage au sort des bénéficiaires prioritaires de mandatement

Which public official in Morocco holds exclusive authority to disburse funds, execute banking transactions, and handle public revenues?

• ALe comptable public (Public Accountant)
• BL'ordonnateur principal (Authorizing Officer)
• CLe chef de division du personnel
• DLe secrétaire général du ministère

In the Moroccan expenditure framework, what distinguishes an Ordonnateur Délégué from an Ordonnateur Principal?

• AAn ordonnateur délégué receives delegated financial authority from an ordonnateur princip…
• BAn ordonnateur délégué is an elected municipal councillor with independent constitutional…
• CAn ordonnateur délégué is an external chartered accountant recruited to sign internationa…
• DAn ordonnateur délégué manages only private donation accounts outside Treasury oversight

Under Royal Decree No. 330-66, what must a Moroccan public accountant do upon discovering that an expenditure mandate lacks credit availability or valid supporting documents?

• ASuspend the payment or visa and return the file to the authorizing officer with a reasone…
• BPay the invoice immediately and report the deficit to the Ministry of the Interior
• CReallocate funds from personnel budget lines to cover the deficit automatically
• DForward the file directly to the judicial police without notifying the ordonnateur

In what specific situation is a Moroccan public accountant strictly prohibited from obeying an order of requisition (ordre de réquisition) issued by an authorizing officer?

• AIndisponibilité des crédits (Unavailability of budgetary credits)
• BDivergence of opinion regarding the commercial quality of delivered supplies
• CMinor typographical errors in the creditor's commercial registration document
• DAbsence of prior ministerial approval for local travel allowances

Under Moroccan Law No. 15-97 (Code de recouvrement des créances publiques), what is the first formal legal procedural act of forced recovery (recouvrement forcé) served upon a delinquent debtor?

• ALe commandement (Order / Demand to pay)
• BLa saisie-exécution des biens meubles
• CLa vente aux enchères publiques
• DLa contrainte par corps

What summary administrative enforcement measure under Article 101 of Law No. 15-97 enables a Moroccan public accountant to intercept funds owed to a tax debtor by a third party (such as a commercial bank)?

• AL'Avis à Tiers Détenteur (ATD)
• BL'Assignation à comparaître
• CLa saisie conservatoire judiciaire
• DL'opposition sur passeport

In Moroccan public accounting, what is an advance petty cash account known as a 'Régie de dépenses'?

• AAn exceptional mechanism authorizing a designated agent (régisseur) to execute minor, urg…
• BAn unauthorized private bank account tolerated for discretionary diplomatic entertaining
• CA commercial bank loan facility contracted by public schools without Treasury authorizati…
• DAn off-balance-sheet escrow account used to hold contested public procurement guarantees

What is the nature of the financial liability borne by public accountants in Morocco under Royal Decree No. 330-66 and Law No. 61-99?

• APersonal and pecuniary liability (responsabilité personnelle et pécuniaire) for deficits,…
• BPurely moral liability with disciplinary warnings but no financial repayment obligations
• CCollective political liability shared equally among all officers of the ministerial depar…
• DCorporate limited liability capped at 10% of annual basic salary

What is the Moroccan Treasury Single Account (Compte Unique du Trésor - CUT) maintained at Bank Al-Maghrib?

• AA centralized account where all daily balances of public accountants and Treasury network…
• BA specialized sovereign wealth fund account investing exclusively in foreign technology e…
• CAn emergency credit facility reserved for paying public employee year-end bonuses
• DA separate private commercial account for the King's Privy Purse

In the administrative expenditure control architecture of Morocco, what is the role of a Trésorerie Ministérielle (TM)?

• AA specialized accounting structure of the TGR attached to a ministry to visa, assign, and…
• BAn autonomous banking branch providing personal home loans to ministerial staff
• CA parliamentary supervisory bureau embedded in ministerial offices to draft press releases
• DAn external audit consultancy firm contracted annually to replace the Cour des Comptes

Under Moroccan public law, what is the general four-year statute of limitations (prescription quadriennale) regarding debts owed by the State to creditors?

• ADebts are extinguished if not claimed within four years from the start of the year follow…
• BState debts expire after four months if the vendor fails to submit electronic invoices
• CDebts owed to public enterprises are quadrupled if unpaid within four fiscal years
• DClaims against foreign suppliers are exempt from any statute of limitations indefinitely

Under Moroccan Law No. 15-97, what is the initial period known as 'période de recouvrement à l'amiable' for tax debts?

• AA period during which the debtor can voluntarily settle their tax without incurring force…
• BA six-month judicial mediation process conducted before an arbitration tribunal
• CA period where tax inspectors visit the taxpayer's residence to negotiate a discount on t…
• DAn automatic waiver of 50% of the tax liability if settled in cash within 48 hours

What is the fundamental legal distinction between an Ordonnateur Principal and an Ordonnateur Secondaire in Moroccan public finance?

• AOrdonnateurs principaux hold primary statutory budget allocations; ordonnateurs secondair…
• BOrdonnateurs principaux can issue bank notes; ordonnateurs secondaires handle municipal c…
• COrdonnateurs principaux manage public enterprises; ordonnateurs secondaires manage judici…
• DOrdonnateurs principaux are civil servants; ordonnateurs secondaires are private audit co…

When a public accountant in Morocco complies with a valid written requisition order (ordre de réquisition) issued by an ordonnateur, what is the exact legal consequence regarding financial liability?

• AThe accountant's responsibility for that payment is discharged, and the ordonnateur's wri…
• BThe public accountant and ordonnateur become jointly and severally liable for criminal em…
• CThe public accountant remains 50% pecuniarily liable while the ordonnateur pays the remai…
• DThe requisition order is automatically null and triggers the immediate dissolution of the…

What formal document issued by an authorizing officer serves as the enforceable debt instrument (titre exécutoire) empowering the Treasury to collect non-fiscal state revenues?

• ALe titre de recette (Revenue title / Collection order)
• BLe bon de livraison certifié
• CLe procès-verbal d'adjudication
• DLa lettre d'intention ministérielle

Which major public accounting directorate in Morocco oversees the public-accountant network, collects public revenue, pays public expenditure, and centralizes public accounts?

• ALa Trésorerie Générale du Royaume (TGR)
• BLa Direction Générale des Impôts (DGI)
• CL'Administration des Douanes et Impôts Indirects (ADII)
• DL'Office des Changes (OC)

Under Dahir No. 1-59-269 of 14 April 1960, what is the core statutory mission of the Inspection Générale des Finances (IGF) in Morocco?

• AExercising superior financial inspection, audit, and evaluation over state services, loca…
• BDrafting commercial trade agreements with foreign sovereign trading partners
• CSetting the statutory benchmark interest rate and issuing bank notes
• DManaging municipal police stations and criminal investigation departments

Under Decree No. 2-93-807, how is the corps of the Inspection Générale des Finances (IGF) structured hierarchically?

• AInspecteur des finances, Inspecteur des finances chef de mission, and Inspecteur des fina…
• BSous-inspecteur, Inspecteur principal, and Commissaire divisionnaire
• CAuditeur adjoint, Contrôleur d'État, and Conseiller référendaire
• DAdministrateur civil, Administrateur général, and Secrétaire des finances

Under Moroccan Law No. 69-00, what are the three modes of state financial control exercised over Public Enterprises and Establishments (EEP)?

• AContrôle préalable, contrôle d'accompagnement, and contrôle conventionnel
• BInspection judiciaire, audit douanier, and censure parlementaire
• CRevue fiscale, surveillance bancaire, and contrôle des changes
• DContrôle budgétaire unique sans vérification comptable

Which supreme external financial oversight body in Morocco is constitutionally mandated under Article 147 of the 2011 Constitution to audit public accounts and ensure the transparency of public finance?

• ALa Cour des Comptes (Court of Accounts)
• BLa Commission Nationale des Finances Publiques
• CLe Conseil Supérieur du Pouvoir Judiciaire
• DLe Conseil Économique, Social et Environnemental

Which specialized accountability regime may apply before the Cour des Comptes when an ordonnateur or financial controller commits violations defined by the Code des juridictions financières?

• ABudgetary and financial discipline liability (responsabilité en matière de discipline bud…
• BAutomatic dismissal without hearing or right of defense
• CExemption from all financial penalties due to executive privilege
• DPersonal liability limited strictly to minor clerical infractions

Which chamber of the Moroccan Cour des Comptes possesses judicial competence to sanction public officials for irregularities in financial and budgetary management?

• ALa Chambre de discipline budgétaire et financière
• BLa Chambre de jugement des comptes de l'État
• CLa Chambre de recours en matière fiscale
• DLa Chambre des affaires pénales et criminelles

Under Article 107 of Law No. 62-99 (Code des juridictions financières), when do the financial-court offenses listed in Articles 54 to 56 prescribe if no competent authority has discovered them?

• AFive years from the date the act constituting the infringement was committed
• BTen years from the date the official leaves public service
• CTwo years from the publication of the annual financial report
• DTwenty years matching the criminal statute of limitations for felonies