The General Treasury of the Kingdom constitutes one of the most important administrations of the Ministry of Economy and Finances and through which all financial and accounting flows from the State and local authorities are processed.

It is also at the core of an institutional network made up of public administrations, public establishments, local authorities and other large financial institutions which manage public funds. In recent years, the TGR initiated a major modernization project, the strategic vision that is supported by fundamental objectives, namely:

• Contributing to the substantial improvement of public financial management;
• Refocusing the TGR on its fundamental missions as part of an integrated vision between the TGR's central services and its network;
• Improving the performance at the level of the TGR professions in accordance with the logic of results of the organic law relating to the finance law;
• Improving the quality of services with regard to partners and citizens;
• Supporting advanced regionalization enshrined in the new constitution;
• Developing and enhancing financial information;
• Promoting the principles of good governance and accountability anchored in the organic law relating to the finance law.

HISTORICAL Events

Main events in the management of public finances of Morocco

The General Treasury of the Kingdom celebrated its hundred years on July 4, 2017. Historically, Morocco has always had a system of public financial management and a Public Treasury whose wealth the Museum of the General Treasury of the Kingdom traces. Control of public finance was an integral process among the concerns of the dynasties that reigned in Morocco, notably the Idrissides, the Almoravids, the Almohads, the Merinids, the Wattassids, the Saadians and the Alaouites.

Under the reign of the Sultan Moulay Slimane (Alaouite dynasty 1792-1822), Morocco had a financial organization focused on the institution of the oumanas’ group (treasurers) and included a central administration and a local administration. The oumanas ensured the collection of taxes, the payment of public expenses and granted advances to the state.

An extensive local network

At the local level, there was a variety of oumanas: the customs oumanas, the oumanas el mostafad and the oumana el khers.

The customs oumanas, installed in the ports, were responsible for collecting export and import duties.
As they held the major part of the funds recovered by the Treasury, the makhzen had made them his bankers, drew on them for his payments and asked them, if necessary, for capital advance.

Considered as heads of financial services in the cities, the oumana el mostafad had centralized the door fees (hafer) and market (moukous) fees and had administered the state property of the makhzen, ensuring maintenance and rental.

The oumana of Elkhers (oumana el kabail –tribes-) worked in rural areas. They assessed and estimated the crops and collected taxes, which they paid to the amin el mostafad in the nearest town.

A central administration organized by mission

At the central level, a distinction was made between the Amin (treasurer) of income, the Amin of expenditure, the Amin of accounts and the Amin el oumana (the head treasurer).

The Amin of the returns was responsible for centralizing the product of the State receipts paid by the various oumanas which he then paid bit by bit in the presence of two adouls. Having a beniqa (an office) at the mechouar, he entered in his register all the sums paid.

The expenditure oumanas (oumana el sayer) were responsible for ensuring the payment of makhzen expenditure (treatment of viziers, pay of troops and other state expenditure), out of bait el mal funds.

The Amin of the accounts (Amin al hisabat) had the mission of controlling the accounting transmitted regularly by the oumanas in function on the whole territory, as well as the states relating to the final decrees of their writings, after cessation of their functions.

Each Amin was required to send him, in duplicate, a weekly statement of his recipes. Just as he had to send him, within seven days following the end of each month, the detailed account of the past month.

Regularly cleared accounts

In addition, before leaving their functions, the oumanas presented themselves at the makhzen with a general account of their management so that they were given discharge.

A copy of the statements thus provided was submitted to the Sultan, who then communicated it to the control of the special beniqa, acting both as senior accountant of the makhzen, responsible for centralizing all of his income and expenditure, and as judge of accounts having the mission of clearing the accounts of the various oumanas.

The amin el oumana, who also had a beniqa in the mechouar, was placed at the head of the oumana groups and directed all of the financial services. He had a perfect knowledge of the State's financial situation, both with regard to the makhzen's income and expenditure and with regard to his movable and immovable property, the situation of which he constantly kept up to date.

Transitional phase

From 1907, the role of Treasurer General of the Empire was entrusted to the State Bank of Morocco, by the act of Algeciras by virtue of which it was to fulfill both the functions of "Treasurer General of the Empire "and" financial agent of the Government ".

From 1916, the State Bank of Morocco Forfeits its functions as Treasurer General of the Empire. It is now the Treasurer General of Morocco who was in charge, in the area of French influence, of centralizing the operations of revenue and expenditure of the State, to ensure the payment of public expenditure and the movement of funds and manage treasury reserves.

The General Treasurer as all together a Moroccan accountant and French accountant

The dahir of June 9, 1917 on public accounting entrusted the financial power to the accountants of the Treasury, made responsible on their personal moneys for any financial operation executed by them.

Although reporting directly to the French Minister for metropolitan operations, the Treasurer General was placed under the authority of the Director General of Finance of the Protectorate for operations concerning the Moroccan budget.

He therefore assumed as "Principal" the functions of French accountant and, as "accessory", those of Moroccan accountant.

This situation prevailed until the independence of Morocco in 1956.

The Treasurer General has become a Moroccan accountant

Following the convention governing relations between the Moroccan Treasury and the French Treasury signed on December 31, 1959, a general payroll was established with the French Embassy in Rabat to "execute", on Moroccan territory, financial operations from the French Treasury.

The General Treasury therefore underwent a transitional period (1959 to 1961) during which the first independent General Treasurer of Morocco was of French nationality before a Moroccan one succeeded him on October 1, 1961.

Since then, the General Treasury of the Kingdom has undergone several stages which have enabled it, after the phase of Moroccanising its executives, to support the evolution of its environment.

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