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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicPublished Late
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewNot ProducedProduced for Internal Use Only
Year-End ReportProduced for Internal Use OnlyProduced for Internal Use Only
Audit ReportNot ProducedNot Produced

As of 31 December 2016, the government of Mali makes four of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net decrease over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Mali has failed to publish the Citizens Budget in a timely manner.

To improve budget transparency, Mali should publish a Year-End Report, produce and publish an Audit Report, and publish a Citizens Budget in a timely manner. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


Country Summary - English Country Summary - French Questionnaire

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.


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.


See more on budget work in Mali »