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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. The process establishes the separation of the payment authorization officer and accountant and includes numerous exante verifications. The Auditor General identified shortfalls in the amount of CFAF 35 billion, or a little more than 3 percent of the 2012 budget, in 17 audits conducted. This report also focuses on the expenditure chain and its complexities and weaknesses, and makes 10 practical recommendations.

Economic development. --- International finance. --- International monetary system --- International money --- Finance --- International economic relations --- Development, Economic --- Economic growth --- Growth, Economic --- Economic policy --- Economics --- Statics and dynamics (Social sciences) --- Development economics --- Resource curse --- Budgeting --- Public Finance --- National Government Expenditures and Related Policies: General --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- Public finance & taxation --- Budgeting & financial management --- Expenditure --- Expenditure control --- Budget execution processes --- Budget planning and preparation --- Budget execution and treasury management --- Public financial management (PFM) --- Expenditures, Public --- Budget process --- Budget --- Mali

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The report contributes to the Mozambican authorities on reviewing the implementation of the government’s public accounting reform agenda.

Money and Monetary Policy --- International Economics --- Accounting --- Public Finance --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Public Administration --- Public Sector Accounting and Audits --- National Budget, Deficit, and Debt: General --- National Budget --- Budget Systems --- Monetary economics --- International institutions --- Public finance accounting --- Financial reporting, financial statements --- Budgeting & financial management --- Monetary policy --- International organization --- Fiscal accounting and reporting --- Public financial management (PFM) --- Financial statements --- Budget execution and treasury management --- Budget execution processes --- Accounting standards --- International agencies --- Finance, Public --- Budget --- Budget process --- Mozambique, Republic of

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The report contributes to the Mozambican authorities on reviewing the implementation of the government’s public financial management (PFM) reform strategy.

Money and Monetary Policy --- International Economics --- Public Finance --- Budgeting --- Monetary Policy --- International Agreements and Observance --- International Organizations --- Public Administration --- Public Sector Accounting and Audits --- National Budget --- Budget Systems --- National Budget, Deficit, and Debt: General --- National Government Expenditures and Related Policies: General --- Monetary economics --- International institutions --- Public finance & taxation --- Budgeting & financial management --- Monetary policy --- International organization --- Fiscal risks --- Public financial management (PFM) --- Budget execution and treasury management --- Budget planning and preparation --- Budget execution processes --- International agencies --- Fiscal policy --- Budget --- Budget process --- Finance, Public --- Mozambique, Republic of

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The report assesses the implementation of SISTAFE (Public Sector Financial Management System) and respective action plan and discusses with the Mozambican authorities the effectiveness of the ongoing public financial management reforms.

Money and Monetary Policy --- International Economics --- Public Finance --- Budgeting --- Accounting --- Monetary Policy --- International Agreements and Observance --- International Organizations --- National Budget --- Budget Systems --- National Government Expenditures and Related Policies: General --- Taxation, Subsidies, and Revenue: General --- National Budget, Deficit, and Debt: General --- Public Administration --- Public Sector Accounting and Audits --- Monetary economics --- International institutions --- Budgeting & financial management --- Public finance & taxation --- Public finance accounting --- Monetary policy --- International organization --- Budget planning and preparation --- Public financial management (PFM) --- Expenditure --- Internal controls --- Revenue administration --- Budget execution and treasury management --- Budget execution processes --- International agencies --- Budget --- Expenditures, Public --- Revenue --- Budget process --- Finance, Public --- Mozambique, Republic of

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This paper presents a framework for planning the development of computerized government budgeting and accounting systems in economies in transition and developing economies. It argues that a comprehensive framework is needed to enable fiscal management issues to be addressed effectively, then outlines a methodology for planning systems development and proposes strategies for implementing the methodology in transitional and developing economies.

Accounting --- Budgeting --- Public Finance --- National Budget --- Budget Systems --- Public Administration --- Public Sector Accounting and Audits --- National Government Expenditures and Related Policies: General --- National Budget, Deficit, and Debt: General --- Budgeting & financial management --- Public finance accounting --- Public finance & taxation --- Budget planning and preparation --- Fiscal accounting and reporting --- Public financial management (PFM) --- Budget execution and treasury management --- Expenditure --- Budget --- Finance, Public --- Expenditures, Public