Read the budget before the session

Budget session

Read the

before the session

Council members receive the session documents at least ten days before it opens, and the draft budget goes to the budget committee within the same period. In that time someone has to read the chapters, articles and paragraphs, often on scanned copies that cannot be searched. Upload the document as you received it, and AMSA gives you a summary and the finance tables, with references to the page and the article of law.

Upload the document

Sample review

Scanned page of Tiznit commune's 2024 financial statements: the table of receipts

Page 1 of Tiznit commune's 2024 accounting and financial statements. It was published sideways on the official territorial councils portal; here it is turned upright with its margins trimmed so it can be read. AMSA read the figures in the notes from this page.

Statement of receipts for 2024

For each source: the amount in the budget, the amount collected, the amount not collected, and the collection rate.

The commune's share of VAT

The largest source on the page: 37.6 million dirhams budgeted, 38.8 million collected, or 103%.

Tax on undeveloped urban land

10 million budgeted, 14.7 million collected, 6.4 million not collected. A line worth raising in the budget committee: why was the forecast below collection, and what happens to the uncollected amount?

Budget deadlines in the organic laws

Sessions differ by council. In communes, receipts are voted before expenses, and expenses chapter by chapter (113.14, art. 186).

September session

Prefecture or province council

The last ordinary session before the 15 November deadline.

Organic Law 112.14, arts. 34 and 176

October session

Commune and regional councils

The last ordinary session before the adoption deadline; the budget is usually presented here.

113.14, art. 33 · 111.14, art. 36

5 November

Deadline for adopting the regional budget

111.14, art. 198

15 November

Deadline for adopting commune and province budgets

113.14, art. 185 · 112.14, art. 176

20 November

Deadline for submitting the budget for approval (visa)

The budget can be executed only after the visa.

113.14, art. 189 · 112.14, art. 180 · 111.14, art. 202

31 January

Execution statement for the previous year

It records the final receipts collected and expenses ordered.

113.14, art. 203

If a commune's budget is not adopted, the council is called to an extraordinary session within 15 days. If it still is not adopted, the governor sets an operating budget by 31 December (113.14, arts. 187 and 188). The president of each council must prepare accounting and financial statements and make them public (113.14, art. 275 · 112.14, art. 219 · 111.14, art. 249).

What this reading is for

In practice

Council and budget committee members

The file is more than the budget table: Decree 2.16.316 requires the three-year programming, a statement of receipts collected and not collected, and a statement of expenses committed and paid up to September.

Go through the draft before the committee meets, and mark the chapters you need the president to explain.

Compare allocations and payment orders for each line in the execution statement.

Prepare your intervention in session with the page number and the article.

Associations and civic actors

Council sessions are open to the public and the agenda is posted at the commune's offices (art. 48). Associations can file a petition to add an item to the agenda, under the conditions in the law (art. 121).

Look in the published documents for the grants set aside for associations.

Follow your commune's equipment projects: what was programmed and what was spent.

Base your observations or petition on the document's figures and page numbers.

Questions to ask the document

Practical questions

AMSA answers from the uploaded document, with a reference to the page. If the answer is not there, it tells you.

What are total receipts in part one of the budget, and how much was collected?

Which sources brought in nothing this year?

How much is set aside for grants?

What is allocated in the equipment budget, and how much has been ordered for payment?

Does the document mention the visa on the budget?

Questions can be asked in Arabic or French.

AMSA's reading of Tiznit's 2024 statements

We uploaded the file as published on the official territorial councils portal: 26 scanned pages, with no field filled in.

From the report, translated from Arabic

The document presents the budget of the commune of Tiznit for 2024, including the financial resources and the expenses planned in the operating and equipment budgets. It details the receipts expected from fees and taxes, operating and equipment expenses, loans, grants and special accounts. […]

Pages read automatically

23 of 26

Finance tables extracted

Pages the report flags as unread

6, 7, 20

Council identified from the document

Tiznit commune

Reading time

23 minutes

What AMSA does not do

AMSA is for reading and preparation. It does not replace the visa or the oversight of the regional courts of accounts (113.14, art. 214). And it can misread, as it did on this same page:

First line of the page

AMSA read

رسم تصديق الإضاءة والإرشاد بالتطابق

The document says

رسم تصديق الإمضاء والإشهاد بالتطابق

So every figure and passage links to its page in the original document, and figures with no printed total to check against stay marked “needs review”.

It does not give legal advice; its notes are preliminary.

Five documents a day per visitor, and PDFs of up to 50 pages.

Documents are kept for 12 months in private storage and open only from the browser that uploaded them.

Budget approval: common questions

When is a commune's budget approved?

Commune councils hold their ordinary sessions in the first week of February, May and October (article 33 of Organic Law 113.14). The budget must be adopted by 15 November (article 185), so it is usually debated and voted at the October session, then submitted for the governor's approval by 20 November (article 189).

What about regional and prefecture or province councils?

Regional councils sit in March, July and October and adopt the budget by 5 November (articles 36 and 198 of Organic Law 111.14). Prefecture and province councils sit in January, June and September and adopt it by 15 November (articles 34 and 176 of Organic Law 112.14).

What is the difference between the budget and the budget execution statement?

The budget is a forecast voted before the year begins. The budget execution statement records the final amounts of receipts collected and expenses ordered, and is closed by 31 January of the following year (article 203 of Organic Law 113.14). Comparing the two shows what was planned against what was done.

Where can I find my commune's accounting and financial statements?

The law requires the council president to prepare them and make them public, possibly online (article 275 of Organic Law 113.14). The official portal collectivites-territoriales.gov.ma publishes those of many communes in its open-data section.

Can AMSA read a scanned document or a phone photo?

Yes. It reads scanned PDFs, including those saved as layers, and photos of pages. When a page cannot be read, its number appears in the report instead of being silently skipped.

Does AMSA's analysis replace legal advice or official oversight?

No. AMSA helps you understand the document, prepare for the session and ask the right questions. Approval and oversight belong to the competent authorities, and legal advice to specialists.

Upload your commune's document

A draft budget, accounting and financial statements, or an execution statement.

Upload the document

Sample review