01705cas a2200241 a 4500 AALejournalIMF014397 230101c9999 xx r poo 0 0eng d 5.00 USD 9781484391785 1934-7685 BD-DhAAL BD-DhAAL International Monetary Fund. Fiscal Affairs Dept. Mali : Technical Assistance Report-Audit of the Expenditure Chain. Washington, D.C. : International Monetary Fund, 2014. 1 online resource (59 pages) IMF Staff Country Reports <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Staff Country Reports; Country Report ; No. 2014/122 Full text available on IMF http://elibrary.imf.org/view/journals/002/2014/122/002.2014.issue-122-en.xml IMF e-Library