https://doi.org/10.34874/IMIST.PRSM/jis-v21i2.

36570

Dematerialization of administrative documents in Morocco:

legal and regulatory framework
La dématérialisation des documents administratifs au Maroc :
cadre légal et réglementaire
Mariam MAKKOUDI 1, Noureddine ELMQADDEM 2, Édouard VASSEUR 3
1
Research Laboratory "Mediation, Information, Knowledge and Society - (MIKS)",
School of Information Sciences (ESI) Rabat, Morocco
mariam.makkoudi@esi.ac.ma
2
Research Laboratory "Mediation, Information, Knowledge and Society - (MIKS)",
School of Information Sciences (ESI), Rabat, Morocco
nelmqaddem@esi.ac.ma
3
Centre Jean Mabillon (CJM). Ecole Nationale des Chartes (ENC-PSL), Paris, France
edouard.vasseur@chartes.psl.eu

Abstract
The digital world has clearly changed the way
documents are produced, stored and
communicated within organizations. Thus, public
administrations are implementing plans to
dematerialize all or part of their work processes,
and consequently their administrative documents
(records). This paper aims to provide a reading of
the Moroccan legal and regulatory corpus dealing
with dematerialization. This analysis was
approached according to three types of reading: a
chronological reading, a reading according to the
life cycle of administrative documents (records),
and a functional reading. Thus, the approach
revealed the interest granted by the Moroccan
legislator to the dematerialization project within
public services, as shown by the number and
variety of regulatory texts that have approached
this project.
Keywords: Dematerialization of records;
Regulation of dematerialization; public records;
Moroccan administration; administrative
documents; regulatory framework
Résumé
Le monde numérique a manifestement bouleversé
la production, la conservation et la
communication des documents au sein des
organisations. Ainsi, les administrations
publiques se tournent vers des projets de
dématérialisation de tout ou partie de leurs
démarches de travail, et par conséquent leurs
documents administratifs (les archives).
Ce papier vise à apporter une lecture du corpus
juridique et réglementaire marocain traitant de la
dématérialisation. Ladite analyse a été approchée
selon trois types de lectures : une lecture
chronologique, une lecture selon le cycle de vie
des documents administratifs, et une troisième
lecture fonctionnelle. Ainsi, l’approche a relevé
l’intérêt accordé par le législateur marocain au
chantier de dématérialisation au sein des services
publics, concrétisé par le nombre et la variété des
textes réglementaires qui ont approché ce
chantier.
Mots clés : Dématérialisation des archives ;
Régulation de la dématérialisation ; archives
publiques ; l'administration marocaine ;
documents administratifs ; cadre réglementaire.
Introduction
Morocco is inhibiting the speed of a dynamic modernization of public administration,
leaned forward by an acceleration of changes and developments in information and
communication technologies. This dynamic isn't a long way from influencing how
administrative documents are overseen inside the Moroccan public administration.
Considered as reliable sources of information for organizations, records (administrative
documents) are a fundamental mainstay in the process of managing the nation's affairs.
(BEBISSEMEGNIE, 2019). Thus, organizing, preserving, and enhancing these records are
pillars of the modernization policy within public administration, and devoted tools to
preserve citizens' fundamental rights. Considering this, the Moroccan legislator has
adopted a law on archives (the Archives Act No. 69.99 on 2007), to regulate and arrange
the field of records which represent an essential part of Moroccan identity. The issues of
ICT development and digital transformation are of strategic importance. The royal vision
has clearly highlighted the importance for the Kingdom to strengthen its appropriation of
new technologies, to enhance its development process, and adapt to the requirements of the
international competitive environment.
In the Royal Message to the participants of the National Forum of the High Civil Service
on 28 February 2018, the Moroccan Sovereign highlighted the role of using new
technologies to improve administrative work. He called for the expansion of electronic
government through the provision of e-services and the facilitation of common access to
information for the different departments:
"The use of new technologies is a key factor in improving administrative work. It is
therefore necessary to move towards the generalization of e-government through the
provision of remote services and the facilitation of common access to information for
the different departments".

1. Theoretical background
According to several definitions, dematerialization refers to the process of replacing a
material element with an immaterial one, using technology.
Dematerialization is: « an operation aimed at ensuring that documents managed in paper
form today will be managed in electronic form tomorrow, either through a digitization
operation or through the revision of information production and management processes".
(Association des Archivistes Français, 2012).
Dematerialization, from the verb dematerialize, is an operation linked to new technologies
consisting of replacing a tangible material support (fiduciary money, bearer security) which
circulates between the interested parties as an instrument of payment or trade, by a
centralized accounting support under various modalities (electronic process) ...". (CORNU,
2018). Thus, dematerialization is a technological activity that converts a paper document
and any modifications made to it into a digital document, while maintaining the paper
document's legal significance (MATCHINDA, 2021).
2. Dematerialization: Issues and challenges
In the current context, which is defined by the significant improvements in information and
communication technologies, public service management has evolved. Public
organizations produce a multitude of documents as part of routine operations. These
documents are used for decision-making and routine business operations, but they also
shape an organizational heritage that bears testimony to the existence of organizations, and
their accomplishments over time (GIRAULT, 2017). Thus, organizing, conserving and
valorizing these documents are one of the mainstays of the modernization of the
administration, good governance and the preservation of the citizens’ fundamental rights.
Dematerialization, which is at the core of this modernization, is being developed along
with online services and new forms of citizen-government contact.
The dematerialization of administrative documents has such several benefits, including
reduced storage space requirements, quicker access to information, improved document
traceability, improved exchange efficiency, and fewer unnecessary paper uses
(BACHOUE, 2014). On the other side, there are obstacles to overcome in dematerialization
initiatives, including the security of data and information deemed sensitive, the
technological staleness of operating systems and media, and project financing.
3. Methodological approach
This paper attempts to provide a reading of the Moroccan legal and regulatory corpus in
relation to dematerialization. The general guidelines and procedures for the
dematerialization of flows and processes inside State institutions are intended to be outlined
in this regulatory corpus. We thus seek to clarify how administrative procedures and
processes are being dematerialized.
The methodological approach used in this work consists mainly in carrying out a
documentary analysis of a corpus made up of Moroccan regulatory and legal texts.
This corpus of regulatory writings includes legal texts (12), application decrees (5),
circulars (3), memos (2), decrees (4). These texts deal with various aspects of the
dematerialization of the State's administrative record. The documentary approach attempts
to make clear the legal principles guiding the dematerialization of State administrative
records. It is also important to uncover any mentions of the dematerialization process in
these regulation texts.
The graph below shows the type-based distribution of the regulatory documents that make
up the study's legal corpus. Through the variety of regulation texts, this representation tries
to highlight the Moroccan legislator's dedication to the dematerialization process while
addressing all of its challenges. This variety also emphasizes the primacy of legal texts,
indicating that the Moroccan legislature has realized the necessity of introducing the
concept of obligation and pressuring governments to adopt dematerialized practices in their
administrative processes.
 Memos
8%
Decrees
15%
Legal texts
46%

Circulars
12%

Application
decrees
19%

Figure 1: The regulatory corpus distribution by type

4. Reading the dematerialization regulatory corpus

We were able to carry out three different sorts of readings according to the examination of
the regulation corpus: a chronological reading, a reading based on the document life cycle,
and a functional reading.
4.1. Chronological reading
The number and variety of legislative texts that have handled this project during the
examination of this corpus show the significance the Moroccan legislator has given to the
dematerialization project within public services. Additionally, the common modes of
working and using services have changed because of the 2020 coronavirus pandemic.
Regulations governing the dematerialization of administrative processes and procedures
are now much more necessary because of this. In fact, Law 69-99 and Law 53-05 were the
first legal writings to handle the concept of dematerialization.
According to Moroccan law 69-99 on archives: "Final archives shall be submitted with the
Archives du Maroc (Moroccan government agency in charge of the archives). "Institutions
responsible for creating these records must gradually secure their preservation as an
electronic record" (Article 11). The enactment of Law 53-05 on the electronic exchange of
legal data in 2009 will strengthen the dematerialization process in Morocco.
"Written document on an electronic medium has the same probative value as a written
document", according to this regulation, which emphasizes the dematerialized document's
legal worth. (Art. 417-1).
Attempting to safeguard people from the use of information technology in the processing
of personal data, Law No. 09-08 on the Protection of Individuals in relation to the
Processing of Personal Data (2009) was enacted. The purpose is to protect rights and
liberties from the revelation of personal information about citizens.

167
The regulatory corpus study reveals how Moroccan law is structured to regulate the state's
financial records. The critical nature of these texts on the one hand, and the State's financial
efficiency agenda on the other, support this perspective. The goal is to guarantee the
transparency, traceability, and fluidity of public order procedures. In this regard, the
formalization of the dematerialization of the entire public procurement process began in
2013. However, the formalization of the clauses that refer to the idea of the necessity to
switch to using electronic means won't happen until 2021. (Order of the Minister of the
Economy and Finance No. 1982-21 of 14 December 2021). These techniques would
thereby ensure the dematerialization of a significant collection of State administrative data.
However, other administrative document collections (business documents, support
documents, etc.) are only taken in account in terms of dematerialization when they are at
the end of their life cycle in order to preserve the nation's history (Law 69-99 on archives).
It must be recognized that the coronavirus pandemic's use of remote work has enhanced
the use of information and communication technology to guarantee the sustainability of
administrative activities. As a result, the norms governing the dematerialization of flows
and, in turn, administrative documents (such as payment processes, invoices, accounting
records, etc.) are advancing more quickly. The goal is to restrict movement and document
exchange using paper.
Additionally, regulatory texts that establish a national cyber security governance
framework, strengthen digital trust, and advance the digitalization of state services have
been adopted to guarantee the secure exchange of documents between administrative
entities (Act No. 05-20 of 25 July 2020 on cyber security, Act No. 43-20 of 31 December
2020 on trust services for electronic transactions).
8
7
6 Legal text
5 Application decree
4
Memo
3
Decree
2
Circular
1
0
2007 2009 2013 2014 2015 2017 2018 2019 2020 2021

Figure 2: Morocco's Dematerialization Regulations Chronology

4.2. Reading according to the document life cycle (three age theory)
The relevance of active records in assuring, primarily, the management of current
operations within public administrations is revealed by reading the regulatory corpus
according to the life cycle of administrative documents. The dematerialization of
procedures is primarily addressed in the regulation texts, however dematerialization from
the perspective of the life cycle of documents is not mentioned. Yet the law on archives in
Morocco mentions the requirement to gradually retain interim records in electronic form:
"The organizations that have created records in premises established for this purpose must
ensure their conservation and administration of intermediate archives, and they must secure
their protection and gradually conserve them in electronic archive forms" (Article 8).
Before being transferred to the Moroccan Archives, administrative documents must also
be digitized according to the Archives Law: "The final archives must be deposited in the
Archives of Morocco. The organizations responsible for creating these records must
gradually secure their preservation as an electronic archive » (Article 11). Decree No. 2-
14-267, on the other hand, addresses the idea of digitizing administrative records in the
framework of maintaining the administration's archive holdings:
"Archive management operations are concretized by the inventory, classification,
processing, and elaboration of related finding aids, as well as conservation, exploitation,
valorization, sorting, digitization, and its transfer to the Archives of Morocco or its
elimination according to the situation". Thus, the inventory, classification, processing, and
development of associated finding aids, as well as conservation, exploitation, valorization,
sorting, digitization, and its transfer to the Archives of Morocco or its elimination as
necessary, are all part of the program for managing current and intermediate archives.
(Decree No. 2-14-267 of November 4, 2015, establishing the management, classification,
and disposal of current and intermediate archives, as well as the management,
classification, and depositing of final archives).
4.3. Functional reading
The functional reading reveals the interest in dematerializing financial papers, which
represent an essential and significant pillar in the architecture of the organization's
intangible assets. Indeed, dematerialization has been adopted as a result of the Ministry of
Economy and Finance's strategy for financial efficiency. In fact, the strategy of the Ministry
of Economy and Finance in terms of financial efficiency has driven the adoption of
dematerialization. Platforms for the dematerialized management of the State's financial and
accounting operations are set up to accomplish this. Thus, to manage financial and
accounting issues, the public administration must use dematerialized procedures and
conform to the ministry's standards.
Discussion
Dematerialization in Morocco started in the 2000s with the rise of the information and
knowledge societies and the technological boom. King Mohammed VI's speech from the
symposium on Morocco in the global information and knowledge society in April 2001
conveys the royal orientations for the growth of the Moroccan knowledge economy and
information society:
"The strategic importance of the sector for the new economies, combined with the deep
and rapid changes taking place, as a prelude to the emergence of the knowledge and
communication society, imposes on us a duty to upgrade, enabling our country to master
the new technologies of this society, and to exploit, in an optimal way, the vast possibilities
they offer us".
It was also possible to take note of the Moroccan government's attempts to encourage the
adoption of these regulations inside the State departments after reading the corpus of
regulations (circulars from the head of government). The Moroccan legislator, however,
has taken the time to outline and accompany this dynamic. Additionally, there are delays
in the application of legal texts (via decrees), which undoubtedly affects how binding the
law is. A chronological reading of the regulatory corpus has revealed a bottom-up and
selective approach to dematerialization regulation. Therefore, the lack of coherence

169
between administrative systems has led to dispersed efforts that have been adapted to the
requirements of organizations and the environment (the coronavirus pandemic for
example).
In terms of prioritization, there are both differences and overlaps depending on the
approach angle and document type. Therefore, the regulatory texts emphasize financial
records over all other forms of documents. Furthermore, dematerialization was approached
even before the "public services charter" (Law 54-19) and the law relating to the
simplification of procedures were adopted. It is one method among many in the large
project of procedure simplification (Law 55.19 of 6 March 2020). Regarding the life cycle
of administrative documents, we notice the almost complete disregard of this archival
concept of primary importance, primarily for the intermediate stage. Therefore, would it
be wise to assume responsibility for managing the full life cycle of documents in order to
provide the groundwork for the dematerialization of all intangible assets of organizations
and thereby ensure their integrity and durability?
With a view to regulating the management of public services, the functional reading
indicated a sectoral and fragmented approach focusing primarily on the State's financial
documents. However, the other types of records, which are a significant component of the
organization's immaterial heritage and represent its missions and evolution, received no
attention. Consequently, it is necessary to consider a comprehensive legal framework that
will cover the dematerialization process and manage all administrative records throughout
their life cycle.
Conclusion
Dematerialization is evolving into the phenomenon that most describes our culture today.
It has an impact on every aspect of public life and forces organizations to review their
operational procedures, encourage a fresh approach, and foster a digital culture among their
team. In Morocco, a major issue in the reform of the administration is improving the
relationship between the government and the citizens.
In the State's ministerial departments, the development of digitization techniques in the
documentation and archiving fields has prompted a review of the administrative document
management policy and the application of technology to enhance and preserve the State's
intangible heritage. Public institutions are required to establish policies and practices aimed
at dematerializing their HR, business, and support document collections, etc. by taking cues
from the dematerialization advancements made by the Ministry of Economy and Finance.
Our approach to the regulatory framework has allowed us to spot some deficiencies,
including a lack of coordination amongst State organizations, incomplete coverage of
document categories and their life cycle, etc. Therefore, it is strongly advised that a
comprehensive regulatory framework be created that is both legally enforceable and
exhaustive in terms of the typology and life cycle of the State's administrative documents
(mandatory).
From a different angle, it is advised that the national institutional ecosystem involved in
the dematerialization of the State's administrative documents be explored. The components
of this ecosystem are required to carry out the legal and regulatory framework. The
objective is to seek to establish a synergy between these components to finally design an
integrated dematerialization model covering the regulatory, institutional, and technological
aspects.
In order to establish the pillars of a coherent dematerialization strategy and put the
regulatory and normative corpus into perspective with regard to digital requirements, it is
also necessary to insist on coordination between the various departmental structures and
the authorities in charge of the dematerialization project.
Annex: Collection of Moroccan regulatory texts dealing with
dematerialization
- Arrêté de la ministre de l’économie et des finances n° 1982-21 du 9 joumada I 1443 (14
décembre 2021) relatif à la dématérialisation des procédures de passation des marchés publics
et des garanties pécuniaires.
- Arrêté du ministre de l’économie et des finances n° 3527-18 du 23 rabii II 1440 (30 décembre
2018) : fixant les modalités d’établissement, de conservation et de transmission sous forme de
procédé dématérialisé des pièces justificatives et des documents comptables de l’Etat.
- Arrêté du ministre de l'économie et des finances n° 1872-13-relatif à la publication des
documents dans le portail des marches publics.
- Arrêté du ministre de l'économie et des finances n° 20-14 du 8 kaada 1435 (4 septembre 2014)
relatif à la dématérialisation des procédures de passation des marchés publics.
- Circulaire du Chef du Gouvernement n ° 20/2020 relative à la mise en œuvre des dispositions
de la Loi n ° 55.19, relative à la simplification des procédures et formalités administratives.
- Circulaire du chef du Gouvernement relative au programme de gestion des archives.
- Dahir formant Code des obligations et des contrats, version consolidée du 19 décembre 2019.
- Dahir n° 1-07-129 du 19 kaada 1428 (30 novembre 2007) portant promulgation de la loi 53-05
relative à l’échange électronique de données juridiques.
- Dahir n° 1-07-167 du 19 kaada 1428 portant promulgation de la loi n° 69-99 relative aux
archives. (B.O. n° 5588 du 20 décembre 2007).
- Dahir n° 1-09-15 du 22 safar 1430 (18 février 2009) portant promulgation de la loi n° 09-08
relative à la protection des personnes physiques à l’égard du traitement des données à
caractère personnel.
- Dahir n° 1-12-58 du 3 hija 1442 (14 juillet 2021) portant promulgation de la loi n° 54-19
portant Charte des services publics.
- Dahir n° 1-17-27 du 30/08/2017 portant promulgation de la Loi n° 61-16 portant création de
l'Agence du Développement du Digital.
- Dahir n° 1-18-109 du 2 Joumada I 1440 (9 janvier 2019) portant promulgation de la loi-88-17
relative à la création et à l'accompagnement des entreprises par voie électronique.
- Dahir n° 1-18-15 du 5 joumada II 1439 (22 février 2018) portant promulgation de la loi n° 31-
13 relative au droit d'accès à l'information.
- Dahir n° 1-20-06 du 11 rejeb 1441 (6 mars 2020) portant application de la loi n° 55-19 relative
à la simplification des procédures et des formalités administratives.
- Dahir n° 1-20-06 du 11 rejeb 1441 (6 mars 2020) portant promulgation de la loi n° 55-19
relative à la simplification des procédures et des formalités administratives.
- Dahir n° 1-20-100 du 16 joumada I 1442 (31 décembre 2020) portant promulgation de la loi
n° 43-20 relative aux services de confiance pour les transactions électroniques.
- Dahir n° 1-20-69 du 4 hija 1441 (25 juillet 2020) portant promulgation de la loi n° 05-20
relative à la cybersécurité.
- Décret 02-08-444 du 21 mai 2009 instituant un conseil national des technologies de
l'information et de l'économie numérique.

171
- Décret N° 2-08-518 du 25 Joumada I 1430 (21 mai 2009) pris pour l'application des articles
13, 14, 15, 21 et 23 de la loi n° 53-05 relative à l'échange électronique des données juridiques.
- Décret n° 2-14-267 du 21 Moharrem 1437 (4 novembre 2015) fixant les conditions et les
procédures de la gestion, du tri et de l’élimination des archives courantes et des archives
intermédiaires, et les conditions et les procédures du versement des archives définitives.
- Décret n° 2-17-384 du 08/08/2017 instituant le Conseil National des archives.
- Décret n° 2-20-260 en date du 18 septembre 2020 en application de quelques dispositions de
la loi 55-19 relative à la simplification des procédures et formalités administratives.
- Ministère de l'économie et des finances. Circulaire n° 1/2021 du 04 janvier 2021 relative à la
Dématérialisation des opérations financières et comptables de l'Etat.
- Ministère de l'économie et des finances. Note de service n° 10 du 11 mai 2020 relative à la
dématérialisation des pièces justificatives des dépenses du personnel de l'Etat et des
collectivités territoriales.
- Note de service de la ministre de l'économie et des finances du 29 avril 2021 relative à la
dématérialisation du visa des documents budgétaires des comptes spéciaux du trésor, des
Services de l'Etat Gérés de Manière Autonome et des Etablissements publics bénéficiant de
ressources affectées ou de subventions de l'Etat.

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