Free Practice Questions for Morocco Finance Inspector

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Sample Morocco Finance Inspector Practice Questions

Try these sample questions to review concepts for the Morocco Finance Inspector exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under 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?

A.Principle of budgetary unity

B.Principle of budgetary universality

C.Principle of budgetary annuality

D.Principle of budgetary specialty

Explanation: The principle of budgetary unity (principe d'unité) calls for the state's forecast resources and charges to be presented together in the Finance Act so Parliament can assess the overall budget. Universality addresses gross presentation without offsetting revenue against expenditure.

2By 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?

A.No later than October 20 of year N-1

B.No later than November 1 of year N-1

C.No later than September 15 of year N-1

D.No later than December 1 of year N-1

Explanation: Under Article 48 of Organic Law No. 130-13 on Finance Acts, the government must deposit the draft Finance Bill for the following year on the bureau of the House of Representatives (Chambre des Représentants) at the latest on October 20 of the current fiscal year.

3Under Organic Law No. 130-13, what constitutes the fundamental operational unit of budget allocation and performance accountability within each ministerial department?

A.The program (programme)

B.The administrative division (division administrative)

C.The economic chapter (chapitre économique)

D.The regional service (service régional)

Explanation: Under LOF 130-13, public expenditure is structured around programs (programmes). A program groups a coherent set of projects or actions under a single ministry, aimed at achieving specific public policy objectives associated with measurable performance indicators.

4Which 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?

A.Loi de règlement (Settlement / Budget Discharge Act)

B.Loi de finances rectificative (Amending Finance Act)

C.Loi de finances de l'année (Annual Finance Act)

D.Loi-cadre budgétaire (Budgetary Framework Act)

Explanation: Under Article 64 of LOF 130-13, the Loi de règlement records the final revenue collected and expenditure orders approved for the fiscal year, establishes and approves the year's result account, and assigns the accounting result to the balance sheet.

5What 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?

A.Three consecutive years, updated annually on a rolling basis

B.Five consecutive years corresponding to the legislative mandate

C.Two consecutive years without intermediate rolling updates

D.Seven years matching the national development planning cycle

Explanation: Article 5 of LOF 130-13 institutes a Multi-Year Budget Programming framework covering a rolling three-year horizon (PBT). It is updated each year to ensure medium-term fiscal sustainability and connect annual budget bills with strategic policy goals.

6In Moroccan budgetary law, what defines a Service de l'État Géré de Manière Autonome (SEGMA)?

A.A state service without legal personality whose operating expenses are partially covered by own revenue

B.An autonomous public establishment with full legal personality and corporate governance

C.A private concessionaire entrusted with managing public utilities under delegated management

D.A non-profit association subsidized by ministerial line items for social assistance

Explanation: Under Article 21 of LOF 130-13, SEGMAs are services of the state not endowed with moral personality, whose activities tend to produce goods or deliver services giving rise to payment, and whose own revenue must legally cover at least 30% of their operating costs.

7Under Article 77 of the 2011 Moroccan Constitution, on what constitutional grounds may the government oppose parliamentary amendments to the Finance Bill?

A.If the amendment would decrease public resources or create or aggravate a public charge

B.If the amendment concerns foreign policy or international treaties signed by the Sovereign

C.If the amendment is proposed by members of the opposition without trade union backing

D.If the amendment alters administrative boundaries or territorial regionalization plans

Explanation: Article 77 of the 2011 Constitution provides that the government may object to any proposal or amendment whose adoption would result in a diminution of public financial resources or the creation or increase of a public financial burden (charge publique).

8Which 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?

A.Comptes d'Affectation Spéciale (Special Allocation Accounts)

B.Comptes d'Opérations Commerciales (Commercial Operations Accounts)

C.Comptes de Règlement avec les Gouvernements Étrangers

D.Comptes d'Avances et de Prêts (Advance and Loan Accounts)

Explanation: Under Article 26 of LOF 130-13, Comptes d'Affectation Spéciale (CAS) record operations financed by specific allocated revenues that are legally earmarked by the Finance Act to finance distinct, targeted public programs (e.g., Fonds de Développement Rural).

9Under 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?

A.A maximum of 30% of the investment payment appropriations opened for each ministerial department or institution

B.A maximum of 50% of the total ministerial investment budget

C.Up to 10% of personnel expenditures recorded during the previous year

D.Unlimited carry-over provided the authorizing officer issues a motivated request

Explanation: Article 63 of LOF 130-13 allows eligible unspent investment payment appropriations and committed-but-not-ordered balances to be carried forward within a ceiling of 30% of the investment payment appropriations opened for each ministerial department or institution. A Finance Act may reduce that ceiling.

10What 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?

A.Principle of universality (non-contraction and non-affectation)

B.Principle of budgetary sincérité

C.Principle of prior legislative authorization

D.Principle of program specialty

Explanation: The principle of universality (principe d'universalité) comprises two fundamental rules under Article 8 of LOF 130-13: non-contraction (gross budgeting without netting costs from income) and non-affectation (general revenues finance general expenditures without specific tagging).

About the Morocco Finance Inspector Exam

The Concours de recrutement des Inspecteurs des Finances is the competitive civil service entrance examination for Morocco's elite finance inspection corps (Inspection Générale des Finances - IGF), governed by Decree No. 2-93-807. Candidates take a 5-hour written examination covering economic and social policy (drafted in Arabic) and public finance (drafted in French, English, or Spanish), followed by an oral interview. This question bank provides an independent English-language MCQ study adaptation covering Moroccan organic budget law, public accounting, state audit, taxation, public procurement, and macroeconomic policy.

Exam sponsor: Ministère de l'Économie et des Finances (Inspection Générale des Finances, Morocco). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

The official Moroccan civil service recruitment examination for Inspecteurs des Finances (échelle 11) consists of a 5-hour written test (coefficient 4) covering general economic issues and public finance, followed by an oral presentation and interview (coefficient 4). This practice bank provides an independent English-language 100-MCQ study adaptation covering core Moroccan public finance legislation and standards.

Time Limit

5 hours for the written exam; up to 50 minutes for the oral examination (30 min preparation, then up to 20 min presentation and questions)

Passing Score

No numeric pass mark is published in official notices; final admission is determined by merit ranking across written and oral examination scores against available budgetary posts.

Exam / Certification Fees

No fee stated in official competition notices

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

Not published

Organic Finance Law (LOF 130-13) & Budgetary Principles

Principles of public finance, program-based budgeting, performance indicators, multi-year budgeting (PBT), budget documentation, and parliamentary approval under LOF 130-13.

Not published

Public Accounting & Public Expenditure Execution

Royal Decree 330-66, separation of ordonnateurs and comptables publics, four stages of public expenditure, revenue recovery under Law 15-97, and Treasury Single Account management.

Not published

State Audit, Inspection & Financial Governance (IGF)

Inspection Générale des Finances (Dahir 1-59-269, Decree 2-93-807), state financial control over public enterprises (Law 69-00), financial courts (Law 62-99), and financial liability (Law 61-99).

Not published

Moroccan Public Procurement & Administrative Contracts

Decree No. 2-22-431 on public procurement, competitive bidding procedures, bid appraisal, contract guarantees, performance controls, CCAG-T, and audit of public contracts.

Not published

Taxation & Domestic Resource Mobilization (CGI)

Moroccan General Tax Code (CGI), Corporate Income Tax (IS), Personal Income Tax (IR), Value Added Tax (TVA), registration duties, tax audits, and dispute resolution.

Not published

Macroeconomics, Monetary Policy & Public Debt

Bank Al-Maghrib monetary policy, currency basket and foreign exchange regime, Treasury debt issuance and sustainability, balance of payments, and New Development Model reforms.

Preparing for the Morocco Finance Inspector Exam

What You Need to Know

Passing score: No numeric pass mark is published in official notices; final admission is determined by merit ranking across written and oral examination scores against available budgetary posts.
Assessment: The official Moroccan civil service recruitment examination for Inspecteurs des Finances (échelle 11) consists of a 5-hour written test (coefficient 4) covering general economic issues and public finance, followed by an oral presentation and interview (coefficient 4). This practice bank provides an independent English-language 100-MCQ study adaptation covering core Moroccan public finance legislation and standards.
Time limit: 5 hours for the written exam; up to 50 minutes for the oral examination (30 min preparation, then up to 20 min presentation and questions)
Exam / certification fees: No fee stated in official competition notices Official sources

Using Our Practice Resources

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Morocco Finance Inspector: Suggested Study Strategy

1Master the Organic Finance Law (LOF 130-13) and its key pillars: performance-based budgeting, three-year programming, program structure, and parliamentary review deadlines.

2Review the General Public Accounting Regulations (Royal Decree 330-66) and Law 61-99 on the liability of authorizing and accounting officers, focusing on expenditure verification steps and control mechanisms.

3Practice quantitative and analytical calculation problems in Moroccan corporate taxation (IS, cotisation minimale), VAT proratas, and public debt indicators.

Frequently Asked Questions

What is the official format of the Moroccan Inspecteur des Finances recruitment competition?

Under Decree No. 2-93-807 and ministerial opening notices, the competition consists of a 5-hour written examination (coefficient 4) divided into two parts: an essay on general economic or social issues (mandatory drafting in Arabic) and an essay on public finance (mandatory drafting in French, English, or Spanish). Candidates who pass the written stage are invited to an oral presentation and interview before a jury (coefficient 4).

What qualifications are required to compete for the Inspecteur des Finances grade?

The 2025 opening notice admitted Moroccan non-civil-service candidates aged 30 or under with a qualifying Master's or equivalent diploma in the listed fields, or an engineering, architecture, or national expert-accountant diploma. It also provided a civil-service route for qualifying officials aged 40 or under with at least four years of service. Candidates should check each new opening notice because conditions and available posts can change.

Has an Inspecteur des Finances competition been announced for 2026?

No 2026 opening was identified on the official Ministry or Emploi Public portals during this review. The latest specific opening notice reviewed was for 16 posts with a written examination on 23 February 2025. Candidates should use the official portals for any later opening notice rather than treating this practice page as an announcement.

Is this question bank an official Moroccan examination paper?

No. This question bank is an independent English-language MCQ study adaptation developed by OpenExamPrep to help learners master relevant Moroccan public finance statutes, accounting rules, inspection standards, and economic policies. It is not an official translation, past paper replica, format simulation, or substitute for Arabic/public-finance essay writing or the oral presentation and interview.