2008年-世界发展银行全球_Anti-Money_Laundering_and_Combating_the_Financing_of_Terrorism___Mali_215页_2mb

Mutual Evaluation Report on Anti-Money Laundering and Combating the Financing of Terrorism in Mali (2008)

Core Content

This report provides a detailed assessment of Mali's Anti-Money Laundering and Combating the Financing of Terrorism (AML/CFT) regime, conducted by the World Bank and adopted by the GIABA Plenary on 18 September 2008. It is based on the FATF Forty Recommendations and Nine Special Recommendations, and includes an analysis of the legal and institutional framework, preventive measures in the financial sector, designated non-financial businesses and professions (DNFBPs), legal persons and nonprofit organizations, and international cooperation mechanisms.

Main Points and Key Information

1. General Overview

• Mali is a member of GIABA and has a democratic republic structure with a President, Prime Minister, and unicameral National Assembly.
• The country has a young population (nearly half under 15 years), an uneven spatial distribution, and significant migratory movements.
• Mali's economy is largely based on agriculture, with limited industrial development and substantial gold resources.
• The informal sector plays a major role in the economy, with high use of cash and limited access to formal financial services.

2. Legal and Institutional Framework

• AML Law (No. 06-066): Transposes Community Directive 07/2002 into national law. It defines money laundering, sets coercive measures, and provides for confiscation and freezing of proceeds.
• Terrorism Financing: No specific national law exists, and the legal mechanism is underdeveloped. The WAEMU Council of Ministers issued a directive in 2007, but it lacks sufficient legal force and clarity.
• CENTIF (National Financial Information Processing Unit): Not yet operational. The establishment of a financial intelligence unit (FIU) is critical for AML/CFT implementation.

3. Key Shortcomings

• Legal Gaps: The AML law does not include terrorist financing as a predicate offense, nor does it fully criminalize illegal migrant trafficking.
• Implementation Deficits: Law No. 06-066 has not been implemented, with no money laundering cases processed by criminal authorities.
• Weaknesses in Legal System: The country lacks a structured criminal policy on AML, and judicial bodies are inadequately trained and resourced to handle financial crimes.
• Limited Institutional Capacity: The absence of a functioning FIU (CENTIF) hampers the monitoring and reporting of suspicious activities, leading to legal insecurity and loss of confidence in financial institutions.

4. Financial Institutions and DNFBPs

• Customer Due Diligence (CDD): Financial institutions have limited CDD obligations, with insufficient identification measures and lack of clarity on beneficial ownership.
• Record Keeping and Reporting: There are deficiencies in record-keeping and reporting mechanisms, especially regarding suspicious transactions.
• Third Parties and Intermediaries: No specific measures are in place to monitor third-party activities.
• DNFBPs: Designated non-financial businesses and professions (e.g., real estate, legal services) lack adequate CDD and reporting obligations.
• Money Transfer Services: These services operate in an environment with limited regulatory oversight and risk management.

5. Legal Persons and Nonprofit Organizations

• Beneficial Ownership: No legal mechanisms are in place to access information on beneficial ownership of legal entities.
• Nonprofit Organizations: No specific legal framework exists to monitor their activities for money laundering risks.

6. International Cooperation

• Mutual Legal Assistance: Mali lacks a national legal framework for combating terrorism financing, despite being a UN member and having international obligations.
• Extradition and Cooperation: No clear procedures exist for extradition or international cooperation, which is critical for effective enforcement of AML/CFT laws.

7. Regional and Community Context

• Mali is part of WAEMU and OHADA, which share a common currency (CFA franc) and legal frameworks.
• The regional legal and institutional framework is not fully operational in Mali, particularly regarding CENTIF and the implementation of AML/CFT measures.
• The BCEAO has issued an instruction (2007/RB) for AML compliance, but it lacks detailed guidelines for financial institutions.

Recommendations and Remarks

• Establish CENTIF: The creation of a fully operational financial intelligence unit is urgent to improve AML/CFT implementation.
• Implement AML Law: Law No. 06-066 must be implemented to ensure effective enforcement of anti-money laundering measures.
• Strengthen Legal Frameworks: The legal system must be updated to include terrorist financing as a predicate offense and to criminalize illegal migrant trafficking.
• Enhance Training and Resources: Judicial and law enforcement bodies require better training and more resources to handle AML and terrorism financing cases.
• Improve Reporting and Compliance: Financial institutions and DNFBPs must be equipped with clear guidelines and reporting procedures to enhance transparency and accountability.
• Develop Statistical Tools: Authorities should establish statistical instruments to monitor AML activities and assess the effectiveness of preventive measures.
• Promote Regional Cooperation: Better coordination and cooperation between national and regional authorities are needed to strengthen the AML/CFT system.

Compliance with FATF Recommendations

• Mali has not fully implemented the FATF recommendations, particularly in the areas of legal framework, institutional capacity, and international cooperation.
• The country’s compliance with the FATF 40 + 9 Recommendations is limited, with many gaps in the implementation and enforcement of AML/CFT measures.
• The report highlights the need for a comprehensive action plan to address these deficiencies.

Conclusion

The assessment reveals that Mali's AML/CFT system is underdeveloped and lacks the necessary legal, institutional, and operational frameworks to effectively combat money laundering and terrorist financing. The establishment of CENTIF, the implementation of the AML law, and the strengthening of international cooperation mechanisms are identified as critical steps to enhance the country’s AML/CFT regime. The report recommends a detailed action plan to address these gaps and improve the overall effectiveness of the system.