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Mauritanie - Evaluation de la gestion des finances publiques et des pratiques de la comptabilite du secteur prive : Diagnostic, analyse du risque et recommandations (Francês)

Within the 1994 framework of the economic reform program in Mauritania, this Country Financial Accountability Assessment (CFAA) includes the related initiatives intended to pursue such reform. The CFAA looks at the budgetary processes, and control - including information management on budgetary controls - Treasury processes, human resources factors, but does not integrate budget programming aspects. It is a critical review of public financial management, aimed at identifying strengths, and weaknesses of its structures, and systems, to then propose operational recommendations for efficient public expenditures. Volume I contains current expenditures, the evaluation of the current public financial management system, and, a critical review of risks stemming from the identified weaknesses. Likewise, it provides a diagnosis of the different budget control processes, i.e., administrative, judicial, and parliamentary. Volume II is the annex supporting the main report, and comprises a diagnosis concerning the Ministry of Finance's human resources, and, an in-depth view of the development of certain descriptive elements on the current situation, as summarized in the first volume. Highlighted are delays in operational registration; non-regular payments, as well as delayed payments; and, infrequent control inspections, who thus fail to pursue (inexistent) reporting, and practices, fostering fiscal constraints. Priority actions include capacity building regarding programming, budget formulation, as well as technical assistance to ensure budget execution, and in addition, investment practices should be reinforced, and, qualitative and quantitative sectoral capacities should be reviewed within the country's best practices.


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    Avaliação da Responsabilização Financeira do País

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    Diagnostic, analyse du risque et recommandations

  • Palavras-chave

    Financial accountability; Public sector; Private sector; Donors; Fiduciary responsibilities; Institutional framework; Legal framework; Budget execution; Expenditure analysis; Allocation of resources; Poverty reduction strategies; Financial management systems; Decentralization; Development action plans; Audit; Procurement; Budget control; Investments; Capacity building; Technical assistance; Fiscal constraints; Payments arrangements; Private sector participation; Reporting systems; Diagnoses;



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