2010年-世界发展银行全球_Mali_-_Public_Expenditure_Management_and_Financial_Accountability_Review___Public_Financial_Management_Performance_Report_90页_566kb

Summary of Mali's Public Financial Management Performance Report (PFM-PR)

Core Content

This report is part of the Public Expenditure Management and Financial Accountability Review (PEMFAR) and presents an integrated assessment of Mali's public financial management (PFM) system. It was prepared jointly by the World Bank, the Government of Mali, and the European Union. The report focuses on evaluating the PFM system against 31 PEFA performance indicators and outlines the current state, main challenges, and prospects for reform.

Main Views and Key Information

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).
• The system is also influenced by the regulations of the West African Economic and Monetary Union (WAEMU).
• There is a clear legal framework with defined roles for institutions, including the separation of powers between legislative, executive, and judicial branches.
• Established procedures exist for payroll, non-salary expenditure, and public procurement controls.

Budget Credibility and Execution

• The budget process is generally credible, with expenditures largely within budget limits.
• Revenue targets are met satisfactorily, and the composition of expenditures varies little from the original budget, minimizing impact on policy.
• However, arrears monitoring remains a critical weakness, increasing financial risks and undermining credibility.

Comprehensiveness and Transparency

• Significant progress has been made in the comprehensiveness and transparency of budget documentation.
• Budget classifications comply with international standards, and detailed information is provided to facilitate parliamentary oversight.
• There is a need for more comprehensive data, especially on debt, cash balances, and autonomous government agencies.
• Public access to fiscal information is limited, reducing transparency and the ability of civil society to hold the government accountable.

Policy-Based Budgeting

• There has been a substantial improvement in translating national and sector policies into the budget process.
• The introduction of the Medium Term Budget Framework (MTBF) and Medium Term Expenditure Frameworks (MTEF) has helped align budgets with strategic goals.
• However, the lack of sector strategies and predictability in external support hinders the strategic allocation of resources.

Predictability and Control in Budget Execution

• The quality of instruments, rules, and procedures is generally adequate, but capacity building is needed for effective implementation and monitoring.
• There is no formal treasury cash management planning system, which limits control capacities.
• The lack of in-year updates and comprehensive data affects the ability to monitor and adjust expenditures based on revenue out-turn.
• Internal control resources are insufficient, and procurement procedures need improvement.

Accounting, Recording, and Reporting

• Regular account reconciliations are conducted, but the absence of integrated computer systems hampers the timely production of comprehensive and reliable data.
• Annual financial statements are not consolidated, and there is a lack of detailed data on resource flows to service delivery units.
• Weak accounting systems make it difficult to manage program costs and track expenditures effectively.

External Scrutiny and Audit

• The Accounts Section of the Supreme Court (ASSC) has limited capacities and is restricted by the Constitution.
• The Auditor General's Office (BVG) has more resources and performs external control tasks, but it cannot replace the ASSC.
• The National Assembly lacks the capacity to perform its budgetary control functions effectively.
• Delays in the Budget Execution Review Law (loi de règlement) voting have been addressed, but more efforts are needed to improve external controls.

Donor Practices

• A large portion of the central government's revenue comes from direct budget support.
• The uncertainty around budget support availability affects the predictability of government expenditure plans.
• Project aid is monitored annually but not during the fiscal year, which complicates in-year budget execution.
• Donor non-compliance with national budget procedures hinders the government's ability to manage and control implementation processes.

Key Weaknesses and Challenges

• Uncertainty in Revenue Forecasts: The government lacks reliable data on external financing, especially budget support, which affects budget predictability.
• Inadequate Arrears Monitoring: This undermines budget credibility and creates financial risks.
• Limited Public Access to Fiscal Information: This reduces transparency and the effectiveness of external control mechanisms.
• Weak Internal Control Capacities: Insufficient resources and outdated procedures hinder effective monitoring and management of expenditures.
• Lack of Integrated Systems: No centralized computer system for fiscal data leads to inefficiencies in data production and reporting.

Prospects for Reform

• The Program to Improve and Modernize Public Financial Management (PAGAMGFP) aims to enhance PFM performance through several reforms.
• Key areas for improvement include:
  • Strengthening internal and external control capacities.
  • Enhancing external scrutiny by the National Assembly and the Accounts Section of the Supreme Court.
  • Improving expenditure control and resource availability.
  • Increasing the availability of information for transaction processing and recording.
• The reforms are being led by senior civil servants in the Ministry of Economy and Finance, with support from international partners.

Conclusion

Mali has made substantial progress in strengthening its PFM system, but several key areas require further attention and reform to ensure the system's effectiveness and reliability. The government's commitment to PFM reform, along with donor support, provides a strong foundation for future improvements. However, the lack of reliable data, insufficient internal control capacities, and limited public access to fiscal information remain critical challenges that must be addressed to achieve better budgetary outcomes and ensure accountability.