A/HRC/32/43/Add.1 efforts made by development agencies to include all stakeholders and encourages them to reinforce their efforts in empowering these organizations. 58. The Independent Expert would also like to bring attention to possible restrictions on civil society access to foreign aid and funds. She recalls that the ability to seek, secure and use resources is essential to the existence and effective operations of any association, and that the right to freedom of association includes the ability to seek, receive and use resources — human, material and financial — from domestic, foreign and international sources.25 It is worth noting that the Special Rapporteur on the rights to freedom of peaceful assembly and of association noted that “for associations promoting human rights, including economic, social and cultural rights, or those involved in service delivery … access to resources is important, not only to the existence of the association itself, but also to the enjoyment of other human rights by those benefiting from the work of the association”.26 59. The Independent Expert recognizes that monitoring is essential to ensure the accountability of all development actors, particularly when it comes to development funds they receive for activities that will benefit the communities with which they work. Therefore, development actors and other concerned stakeholders should work together with the Government to determine and agree on appropriate and effective accountability mechanisms that should be put in place, in line with the provisions on freedom of association. In this connection, the Independent Expert is of the view that the draft bill on civil society should provide a platform to ensure that all civil society organizations can enjoy the equal opportunity to access development funds — whether domestic or foreign — to implement their projects and activities for the communities they serve. D. South-South cooperation 60. The Constitution of Morocco recognizes the importance of the country maintaining and strengthening its cooperation with sub-Saharan Africa. In this regard, the country has reaffirmed its affinity for the continent and, more recently, emphasized its commitments to historical, cultural and cooperation ties with sub-Saharan African countries. 61. Morocco aspires to develop its continental cooperation into active and solidarity-based partnerships. In this respect, King Mohamed VI has engaged with several African presidents, with a view to strengthening bilateral relationships and providing a new impetus to the country’s South-South cooperation. 62. Bilateral and multilateral agreements have been established in a number of sectors, such as the economic, technical, social, cultural and human development sectors, not only with regard to combating poverty but also in the fields of agriculture, fisheries, training and education, water management and irrigation, basic infrastructure, urbanization, information technology, finance and banking. Other partnerships are being developed concerning the country’s experience with the National Initiative for Human Development and microcredit. In this respect, the Independent Expert was informed that an agreement had been signed with Gabon in June 2015 to develop a pilot programme similar to the Initiative. 63. It is significant to note that, despite its status as a lower-middle-income country, Morocco has taken a series of measures to contribute to financing for development. In 2000, King Mohamed VI cancelled the debts of the least developed African countries and provided preferential customs treatment of their main exports, which resulted in an increased influx into Morocco of imported goods from these countries. 25 26 See A/HRC/23/39, para. 8. Ibid., para. 9. 17