2011年-世界发展银行全球_Mauritania_-_Public_Expenditure_Review___Update_101页_724kb

Summary of the Islamic Republic of Mauritania Public Expenditure Review - Update

Core Content

This document is a Public Expenditure Review (PER) update for Mauritania, published in May 2011. It provides an analysis of public expenditure performance, fiscal challenges, and recommendations for improving public financial management (PFM) and public investment management (PIM) to achieve development goals, particularly the Millennium Development Goals (MDGs).

Main Points and Key Information

1. Economic and Fiscal Overview (2004-2009)

• Geographic and Demographic Context: Mauritania is a West African country, mostly desert, with a population of about 3 million, concentrated in urban areas.
• Economic Structure: Historically dependent on natural resources, transitioning from iron ore and fisheries to oil and other minerals.
• Economic Performance:
  • GDP growth ranged from 4 to 5% from 2004 to 2006, despite political instability.
  • Inflation dropped from 10.4% to 6.2% over the same period.
  • The overall fiscal balance (excluding grants) turned positive in 2006, reaching 46% of GDP.
  • The current account improved from -34.6% to -1.3% of GDP over the period.
• Challenges:
  • A series of crises (food, financial, political) negatively impacted fiscal stability.
  • The non-oil fiscal deficit widened from 2.2% in 2007 to 7.8% in 2008.
  • In 2009, the non-oil fiscal deficit improved slightly to -6.2% of GDP.

2. MDG Performance and Challenges

• MDG Progress:
  • Mauritania has achieved several MDGs, including universal primary education, gender equality in education, access to drinking water, and control of major diseases like HIV/AIDS, malaria, and tuberculosis.
• Remaining Challenges:
  • Poverty remains a significant issue, especially in rural areas (59.4% in 2008).
  • Urban poverty decreased from 28.9% in 2004 to 20.8% in 2008.
  • Extreme poverty decreased slightly (from 28.8% to 25.9% of the population), but rural poverty deepened in terms of depth and severity.
  • Other MDGs, such as health, environment, and employment, are not on track.
• Health Sector Deficit:
  • The health sector receives a large portion of the budget but suffers from poor resource allocation and inefficient use.

3. Fiscal Space and Its Importance

• Fiscal Space Constraints:
  • The government faces limited fiscal space due to high civil service wages and the financial burden of public enterprises and establishments.
  • The civil service wage bill is one of the highest in the region, with a ratio of 60% of tax revenue during 2004-2009.
  • The number of civil servants and non-permanent employees increased significantly, with over 46,000 civil servants in a country of 3 million people.
• Public Enterprises and Establishments:
  • The 123 State-Owned Enterprises (SOEs) and Public Administrative Establishments (EPAs) impose a financial burden on the central budget.
  • EPAs received an average of 3.2% of GDP in subsidies during 2006-2009.
  • As of December 2009, these EPAs had accumulated a deficit of 3 billion MRO (0.4% of GDP).
  • Many SOEs and EPAs owe back taxes, equivalent to 5.4 billion MRO (5.1% of 2009 tax revenues).

4. Recommendations for Improvement

• Civil Service Reforms:
  • Finalize and validate the 2008 civil servant survey.
  • Rationalize the number of civil servants by eliminating ghost workers and double payments.
  • Establish an integrated HRM system to improve transparency and hiring procedures.
  • Address the status of non-permanent employees as part of a broader civil service reform.
• Public Enterprise and Establishment Management:
  • Conduct audits of major SOEs (SOMAGAZ, SONIMEX, MAURIPOST, SNDE).
  • Implement a systematic reporting and monitoring system for public entities.
  • Strengthen tax collection and reduce tax evasion.
  • Introduce targeted and transparent subsidies for SOEs, which should be recorded in the national budget.
• PFM and PIM Reforms:
  • Unify the general government budget and consolidated investment budget (CIB) under the Ministry of Finance.
  • Develop a Medium Term Expenditure Framework (MTEF) for 2012-2014 to better align with strategic goals.
  • Improve the monitoring and evaluation framework for inputs, outputs, and outcomes.
  • Enhance human and institutional capacity for PFM and PIM.
  • Establish performance management contracts with SOE managers, ensuring clear objectives and accountability.

Conclusion

• The government must address fiscal and administrative rigidity to improve its ability to meet MDG targets.
• The recovery from crises and fiscal space creation are critical for long-term development.
• A stronger PFM system and effective public investment management are essential for aligning the budget with national strategies and improving service delivery and accountability.