The Contributions of Digital Transformation to Local Finance Management: The Example of the Electronic Visa Procedure for Territorial Collectivities Budgets

The Ministry of the Interior, through the Directorate General for Local Collectivities (DGLC), and in collaboration with its partners in local finance, has placed the digitization and dematerialization of procedures at the top of its agenda. Digitizing the management of local public finances has now become a priority for the competent authorities in Morocco, with the aim of simplifying procedures and improving services to citizens. This paper aims to show the impact of the digitization of certain local finance procedures on local collectivities. We have taken the example of the dematerialization of the budget programming process. Within this framework, a case study will be carried out using a qualitative approach, with executive and semi-executive interviews with stakeholders in the AL HAOUZ Province (Municipalities, publics accountants and the supervisory authority). The results of the study will enable us to explore the achievements of this digital transformation of territorial collectivities financial management procedures, identify the obstacles and challenges faced, and present the prospects for this digitalization strategy.