{
  "title": "Mali: Technical Assistance Report-Audit of the Expenditure Chain",
  "publication": "IMF Staff Country Reports, May 30, 2014",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-audit-of-the-expenditure-chain-41561",
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  "summary": "This paper discusses key findings of the Technical Assistance report on Mali. The expenditure chain in Mali is vulnerable, even though it is organized along traditional lines and is subject to a number of controls.",
  "publishDate": "2014-05-30",
  "series": "IMF Staff Country Reports",
  "sections": [
    {
      "heading": "Overview",
      "content": "- Paper discusses key findings of the Technical Assistance report on Mali.\n- Focuses on the expenditure chain, its complexities, and its weaknesses.\n- Report makes 10 practical recommendations.\n- Publication date: May 30, 2014.\n- Series: Country Report No. 2014/122; Issue: 122; Volume: 2014; Pages: 59.\n- DOI: https://doi.org/10.5089/9781484391785.002\n- ISBN: 9781484391785; ISSN: 1934-7685; Stock No: 1MLIEA2014002."
    },
    {
      "heading": "Key findings",
      "content": "- The expenditure chain in Mali is vulnerable despite being organized along traditional lines and subject to a number of controls.\n- The process establishes the separation of the payment authorization officer and accountant.\n- The process includes numerous exante verifications.\n- The Auditor General identified shortfalls in the amount of CFAF 35 billion in 17 audits conducted.\n- The CFAF 35 billion represents a little more than 3 percent of the 2012 budget."
    },
    {
      "heading": "Vulnerabilities and control environment",
      "content": "- Vulnerability exists even where formal controls and separation of duties are in place.\n- Complexities in the expenditure chain create weaknesses that undermine controls and increase fiscal risk.\n- Specific control elements noted:\n  - Separation of payment authorization officer and accountant.\n  - Numerous exante verifications in the payment process."
    },
    {
      "heading": "Quantitative findings and scope",
      "content": "- Shortfalls identified: CFAF 35 billion.\n- Coverage of audits reporting shortfalls: 17 audits.\n- Fiscal significance: a little more than 3 percent of the 2012 budget."
    },
    {
      "heading": "Recommendations (report conclusion)",
      "content": "- The report issues 10 practical recommendations aimed at strengthening the expenditure chain and addressing identified weaknesses.\n- Recommendations are oriented to improving expenditure control, validation control, payment procedures, and broader Budget execution processes."
    },
    {
      "heading": "Subject classification and keywords",
      "content": "- Subject: Budget execution and treasury management; Budget execution processes; Budget planning and preparation; Expenditure; Expenditure control; Public financial management (PFM).\n- Keywords include: appropriations consumption point of view; authorization officer; Budget execution and treasury management; Budget execution processes; Budget planning and preparation; capital expenditure; cash payment; control mechanism; CR; Expenditure control; Global; government; government supplier; imprest account; ISCR; Malian government context; pay; payment; payment authorization officer; payment order; payment procedure; reform plan; validation control; West Africa.\n\nInternational Monetary Fund. Fiscal Affairs Dept. \"Mali: Technical Assistance Report-Audit of the Expenditure Chain\", IMF Staff Country Reports 2014, 122 (2014).\n\n---\n\n Content in this bundle\n\n- Cr14122 (PDF){rel=\"external\" type=\"application/pdf\"}\n- Cr14122f (PDF){rel=\"external\" type=\"application/pdf\"}\n\n---\n\nSource: https://www.imf.org/en/publications/cr/issues/2016/12/31/mali-technical-assistance-report-audit-of-the-expenditure-chain-41561"
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    "Published: May 30, 2014",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484391785.002",
    "Paper discusses key findings of the Technical Assistance report on Mali.",
    "Focuses on the expenditure chain, its complexities, and its weaknesses.",
    "Report makes 10 practical recommendations.",
    "Publication date: May 30, 2014.",
    "Series: Country Report No. 2014/122; Issue: 122; Volume: 2014; Pages: 59.",
    "DOI: https://doi.org/10.5089/9781484391785.002",
    "ISBN: 9781484391785; ISSN: 1934-7685; Stock No: 1MLIEA2014002.",
    "The expenditure chain in Mali is vulnerable despite being organized along traditional lines and subject to a number of controls.",
    "The process establishes the separation of the payment authorization officer and accountant.",
    "The process includes numerous exante verifications.",
    "The Auditor General identified shortfalls in the amount of CFAF 35 billion in 17 audits conducted.",
    "The CFAF 35 billion represents a little more than 3 percent of the 2012 budget.",
    "Vulnerability exists even where formal controls and separation of duties are in place.",
    "Complexities in the expenditure chain create weaknesses that undermine controls and increase fiscal risk.",
    "Specific control elements noted:",
    "Shortfalls identified: CFAF 35 billion.",
    "Coverage of audits reporting shortfalls: 17 audits.",
    "Fiscal significance: a little more than 3 percent of the 2012 budget.",
    "The report issues 10 practical recommendations aimed at strengthening the expenditure chain and addressing identified weaknesses.",
    "Recommendations are oriented to improving expenditure control, validation control, payment procedures, and broader Budget execution processes.",
    "Subject: Budget execution and treasury management; Budget execution processes; Budget planning and preparation; Expenditure; Expenditure control; Public financial management (PFM).",
    "Keywords include: appropriations consumption point of view; authorization officer; Budget execution and treasury management; Budget execution processes; Budget planning and preparation; capital expenditure; cash payment; control mechanism; CR; Expenditure control; Global; government; government supplier; imprest account; ISCR; Malian government context; pay; payment; payment authorization officer; payment order; payment procedure; reform plan; validation control; West Africa.",
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