2010年-世界发展银行全球_Mali_-_Public_Expenditure_Management_and_Financial_Accountability_Review___Main_Report_90页_6mb

Summary of Mali Public Expenditure Management and Financial Accountability Review (Volume I: Main Report)

Core Content

This report presents an integrated assessment of Mali's Public Financial Management (PFM) system, conducted in the context of the Public Expenditure and Financial Accountability (PEFA) partnership. It aims to establish a baseline for evaluating future improvements and to support the Government of Mali and its donors in monitoring progress towards strengthening the PFM system. The assessment is based on 31 performance indicators, and the findings highlight both achievements and areas requiring improvement.

Main Report Overview

Legal and Institutional Framework

Mali's PFM system is based on the Constitution, the Organic Law on Budgets (Law 96-060), and the Law on Fundamental Public Sector Accounting Principles (Law 96-061). It also complies with the Directives and Regulations of the West African Economic and Monetary Union (WAEMU). The legal framework clearly defines the roles and responsibilities of institutions, and procedures for payroll, non-salary expenditure, and public procurement are well established. However, there are limitations in the institutional capacity for external scrutiny and audit, especially regarding the Accounts Section of the Supreme Court.

Budget Credibility

The budget process in Mali is credible, with expenditures generally staying within the limits set. Revenue targets have been met satisfactorily, and the variance in expenditure composition is limited, not affecting stated policies significantly. However, the monitoring of arrears remains a key area needing improvement to reduce financial risks.

Comprehensiveness and Transparency

Significant progress has been made in budget comprehensiveness and transparency, especially with the implementation of the 1996 Law on Budgets and its Article 41. The budget classifications and detailed information support parliamentary understanding and control. Nevertheless, the inclusion of data on debt, cash balances, and the financial activities of autonomous government agencies is still lacking. Public access to fiscal information is also limited, which affects transparency and civil society's ability to monitor government actions.

Policy-Based Budgeting

There has been substantial improvement in translating national and sector policies into budgets, including the introduction of the Medium Term Budget Framework (MTBF) and the development of Medium Term Expenditure Frameworks (MTEFs). However, the predictability of external support and the lack of sector strategies and MTEFs in many areas continue to hinder strategic resource allocation.

Predictability and Control in Budget Execution

While the quality of budget execution instruments and procedures is adequate, there is a lack of formal treasury cash management planning, which limits the ability to control budget execution effectively. Internal control capacities are insufficient, and procurement procedures are not fully aligned with international standards. These deficiencies increase the risk of non-compliance, corruption, and inefficiency in service delivery.

Accounting, Recording, and Reporting

Accounting practices are regular and timely, but the lack of an integrated computer system hampers the production of comprehensive and reliable data. Annual financial statements are not consolidated, and there is inadequate data on resources received by service delivery units. These shortcomings reduce the effectiveness of internal and external controls.

External Scrutiny and Audit

The Accounts Section of the Supreme Court faces institutional and legal constraints that limit its capacity to perform external audit functions. The Auditor General's Office has more resources and plays a supplementary role, but its legal status and powers are not fully aligned with other control bodies. The National Assembly also lacks the necessary resources and capacities to perform its external control functions effectively.

Donor Practices

A large portion of Mali's central government revenue comes from direct budget support, but the timing and predictability of this support are not reliable. This uncertainty affects the Government's ability to manage and control budget execution. Project aid is better forecasted and monitored annually, but not during the fiscal year, which complicates in-year financial planning and oversight.

Key Issues and Weaknesses

• Inadequate Data Availability: Lack of reliable data on external financing flows and arrears limits the predictability and control of budget execution.
• Limited Institutional Capacity: Both internal and external control bodies face resource and capacity constraints, which affect their ability to perform audits and oversight effectively.
• Weakness in Information Sharing: Insufficient public access to fiscal information undermines transparency and the ability of civil society and Parliament to monitor government activities.
• Need for Modernization: The absence of a centralized computer system for fiscal data and the lack of standardized procedures and reporting hinder the efficiency and effectiveness of PFM.

Prospects for Reform

The Program to Improve and Modernize Public Financial Management (PAGAMGFP) outlines a medium-term reform plan aimed at enhancing PFM performance. Key elements include strengthening internal and external audit capacities, improving expenditure control, and increasing the availability of reliable financial data. The successful implementation of these reforms will require coordinated efforts, adequate resources, and alignment with international standards.

Conclusion

Mali has made progress in establishing a legal and institutional framework for PFM, but significant challenges remain in terms of data availability, transparency, and institutional capacity. Continued reform efforts are essential to improve the credibility, comprehensiveness, and effectiveness of the PFM system, ensuring that it supports the implementation of national policies and enhances public accountability.