Transparency (Open Budget Index) 46/100
The Government of Mali provides the public with limited budget information.
Public Participation 4/100
The Government of Mali is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 70/100
Budget oversight by the legislature in Mali is adequate.
By auditor 50/100
Budget oversight by the supreme institution audit in Mali is limited.
Recommendations
Improving Transparency
Mali should prioritize the following actions to improve budget transparency:
- Publish a Year-End Report.
- Produce and publish a Mid-Year Review and an Audit Report.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting more detailed data on debt and interest for the budget year and more information on macroeconomic forecasts.
Improving Participation
Mali should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies as well as on audit reports at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Mali should prioritize the following actions to strengthen budget oversight:
- In both law and practice, ensure the legislature is consulted prior to the spending of contingency funds that were not identified in the Enacted Budget.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).
- Establish a system of quality control for the supreme audit institution.