2007年-世界发展银行全球_Mauritania___Improving_Budget_Management_to_Promote_Sustainable_Development_and_Reduce_Poverty_Public_Expenditure_Review_Update_86页_5mb

Summary of "Mauritania: Improving Budget Management to Promote Sustainable Development and Reduce Poverty"

Core Content

This document is a Public Expenditure Review (PER) Update for Mauritania, published in December 2007. It provides an analysis of the country's public financial management system and offers recommendations to improve budget processes, enhance transparency, and align expenditures with development goals, particularly the Millennium Development Goals (MDGs) and the Poverty Reduction Strategy Paper (PRSP).

The report is part of the Africa Region initiative of the World Bank and was prepared by a team of World Bank staff in collaboration with the Government of the Islamic Republic of Mauritania (GIRM), with support from the French Cooperation Agency and the German Agency for Technical Cooperation (GTZ). The findings are based on corrected macroeconomic data from 1992 to 2004 and aim to support the implementation of Public Sector Capacity Building Program (PRECASP).

Main Views and Key Information

1. Economic Context and Challenges

• Economic Performance: Earlier perceptions of favorable economic performance were revised due to new data, revealing significant shortcomings since the early 1990s.
• Budget Policy: Expansionist budget policies and unrestrained monetary policies were key instruments of economic management, but they were not aligned with macroeconomic planning or the PRSP objectives.
• Impact on Growth and Poverty Reduction: Growth and poverty reduction results were below program targets due to the lack of coordination between budgetary decisions and development goals.
• Oil Revenues: Oil revenues, which began in 2006, will ease revenue constraints for about 20 years. However, without effective, efficient, and transparent management mechanisms, these revenues may not contribute to poverty reduction or economic diversification.

2. Public Expenditure Analysis

• Off-Budget Expenditures: A significant portion of public spending was off-budget, leading to a lack of transparency and accountability.
• Economic Classification: Expenditures increased, particularly in military and security sectors, at the expense of productive sectors such as agriculture and transport, which are crucial for sustainable growth.
• Social Sectors: Social sectors received more resources, but their absorptive capacity was limited, hindering the effectiveness of spending.
• Data Limitations: The lack of detailed data by economic and functional classification made it difficult to assess the impact of off-budget spending on development outcomes.

3. Disconnect Between Public Investment Program and PRSP Priorities

• PAP and BCI: The Priority Actions Plan (PAP) did not serve as the basis for planning and executing public investments. Many actions were implemented outside the PAP framework.
• Reasons for Deviation: The PAP preparation was weak, investment expenditures were often executed off-budget, and the administrative planning capacity was limited.
• Recommendations: The PAP should be used as the basis for budget planning and execution, with a focus on integrating all actions related to development constraints and aligning with sectoral strategies.

4. Budget Programming, Execution, and Public Accounts

• Budget Reforms: Efforts have been made to improve the comprehensiveness of the budget, including the adoption of a revised budget and the reclassification of the 2006 budget on a functional basis.
• Deconcentration: The 2004 PER recommended a gradual deconcentration of budget execution from the Ministry of Finance (MF) to line ministries and then to regions. This was partially implemented in 2005 but faced challenges.
• RACHAD System: The RACHAD software was delayed in deployment, affecting the deconcentration process.
• Accounting Reforms: Improved public accounting practices were noted, including the monthly preparation of treasury balances and weekly reconciliation with the Central Bank of Mauritania (BCM). However, the preparation of comprehensive management accounts (comptes de gestion) has not yet been fully implemented due to institutional and methodological limitations.

5. Budget Control, Audits, and Public Expenditure Reviews

• Control Deficiencies: Despite clear rules, deficiencies were found in the internal and external control systems, including lack of supervision, overlap between control entities, and limited capacity.
• Reforms in Control: The General Inspectorate of the State (IGE) was created, adding a third control entity. Coordination and consultation between control units are recommended to avoid overlap and improve efficiency.
• Procurement Reforms: The Central Procurement Commission (CCM) functions (regulation, selection, control, and appeal) should be separated to enhance transparency and accountability. The Procurement Code (CMP) needs to be revised and modernized.
• Combating Corruption: The report highlights the need to strengthen procurement capacity and revise procedures to reduce the risk of misuse and corruption.

Key Recommendations

Conclusion

The report highlights the need for a more transparent, efficient, and accountable public financial management system in Mauritania. It recommends a series of reforms to align budgetary policies with development priorities, improve budget programming and execution, and strengthen public accounting and control mechanisms. These reforms are essential to ensure that public resources, including oil revenues, are used effectively to reduce poverty and promote sustainable development. The PRECASP and IDF are identified as key World Bank initiatives that will support these reforms.