PREFACE In response to a request from the Minister of Economy and Finance, an IMF Fiscal Affairs Department mission visited Bamako from January 7 to 21, 2014 in order to: (1) describe the expenditure chain by diagramming the circulation of information and the responsibilities of the officials involved; (2) make recommendations to streamline procedures for the various categories of expenditure (payroll, value-added tax (VAT) refunds, investments and imprest accounts); and (3) propose a roadmap for implementing the key recommendations. The mission comprised Mr. Benoit Taiclet, head of mission, and Mr. Christophe Maurin and Ms. Marie-Laure Berbach, both IMF Fiscal Affairs Department panel experts. The mission was received by Her Excellency Mrs. Bouare Fily Sissoko, Minister of Economy and Finance, His Excellency Mr. Madani Toure, Minister Delegate responsible for the Budget, and Mr. Sidiki Traore, Advisor to the Minister responsible for Finance, and Mr. Ousmane Coulibaly, Technical Advisor to the Minister Delegate responsible for the Budget. It held meetings with a number of officials and their colleagues: Mr. Boubacar Ben Bouille, National Treasury and Public Accounting Director; Mr. Robert Diarra, General Director of the Budget; Mr. Alhassane Ag Hamed Moussa, National Financial Control Director; Mr. Sidi Almoctar Oumar, General Director of Public Contracting and Public Service Delegations; Mr. Kloussama Goita, President of the Accounts Section of the Supreme Court (SCCS); Mr. Amadou Ousmane Toure, Auditor General; Mr. Amadou Gadiaga, Controller General. The mission also met with representatives of civil society and the Chamber of Commerce of Bamako, and had the opportunity to discuss its conclusions and recommendations with representatives of the various development partners. The members of the mission would like to express their sincere thanks to the Office of the Minister for the organization of the work, the availability of the directors and their colleagues, and the quality and openness of the discussions. The mission would also like to thank Mr. Anton Op de Becke, IMF Resident Representative, Mr. Bakary Traore, resident economist, and Mrs. Racheeda Boukezia, IMF resident advisor at the National Treasury and Public Accounting Directorate, for their availability and assistance in the organization of the mission.