Mali - Evaluation de la gestion des finances publiques et des pratiques de la profession comptable privee : Diagnostic, analyse du risque et recommandations (法语)
This Country Financial Accountability Assessment (CFAA) looks specifically at budget execution, and control aspects, including the information management that supports it. It covers the related human resources, new information and communication technologies... 更多显示
This Country Financial Accountability Assessment (CFAA) looks specifically at budget execution, and control aspects, including the information management that supports it. It covers the related human resources, new information and communication technologies, and the process of implementation of the Finance Law, a critical pillar within the budgetary process. Within the budget implementation, the CFAA evaluates processes, proceeds to a critical analysis of public expenditures, and reviews as well public accounting, and Treasury practices, and the accounting profession per se. The first volume reviews current practices, and evaluates the country's public financial management systems, to further identify critical risks. A diagnosis of the different budget control elements follows, namely administrative, jurisdictional, and parliamentary controls, to finally propose recommendations to reinforce efficiency of public financial management. The second volume, presented as an annex, supports the contents of volume I, and constitutes a reference document, i.e., it develops an in-depth analysis, offering precise information on laws and regulations, human resources development, and on the role of new information and communication technologies. Recommendations support public-private partnerships development, towards developing a unified consensus on public financial concepts and codes, to formulate coherent reform policies, and improve transparency, in particular as it concerns financial information of those projects responsible for the budget technical, and financial implementation. Further aspects of concern include fiscal constraints, inadequate regulations, and mechanisms for a strong financial discipline, structural issues regarding investments (and their control), and public services delivery, and, most importantly, the absence of an administrative personnel within the country's Accounting Section.