World Bank2015-11-062015-11-062013-06https://hdl.handle.net/10986/22902This study analyzes the governance framework of the business portfolio of Mauritanian institutions and government agencies and offers avenues for reform. The report begins with an overview of the scope of work and performance of the portfolio mentioned using the term Para-Statal sector and identifies the main challenges represented by this sector. It then analyzes the governance framework of Para-statal sector of Mauritania through comparative references from the guidelines of the OECD. The diagnosis includes an analysis of the legal framework, the supervisory function, risk monitoring budget and performance in terms of delivery of services, advice to administration, transparency and dissemination of information. The report closes with a detailed and sequenced action plan compiled from observations in the diagnosis and offers a series of suggestions for appropriate reforms to the institutional context of Mauritania. The action plan focuses primarily on strengthening the monitoring of risk of the budget and proposes ways of sequenced reforms taking into account both international examples and the Mauritanian context.Cette étude analyse le cadre de gouvernance du portefeuille d’entreprises, établissements et agences publiques mauritaniennes et propose des pistes de réforme. Le rapport débute avec un aperçu du champ d’intervention et de la performance du portefeuille, mentionné au moyen du vocable « secteur parapublic » ; et identifie les principaux défis représentés par ce secteur. Il analyse ensuite le cadre de gouvernance du secteur parapublic mauritanien par le biais de références comparatives tirées des lignes directrices de l’OCDE. Le diagnostic inclut une analyse du cadre juridique, de la fonction de tutelle, du suivi du risque budgétaire et des performances en termes de prestation de services, des conseils d’administration, de la transparence et de la diffusion d’information. Le rapport se clôture avec un plan d’actions détaillé et séquencé établi à partir des observations contenues dans le diagnostic et propose une série de suggestions de réformes adaptées au contexte institutionnel mauritanien.en-USCC BY 3.0 IGOPRIVATIZATION PROCEEDSTAX ARREARSGOVERNMENT ENTITIESFINANCIAL SERVICESREGULATORY FRAMEWORKPUBLIC AGENCYDISCLOSURE OF INFORMATIONBUDGETARY ALLOCATIONSFORMAL SYSTEMPUBLIC PROCUREMENTADMINISTRATIVE AUTHORITYFINANCIAL SECTORSFINANCINGFINANCIAL MANAGEMENTFOREIGN INVESTORSFINANCIAL RESULTSPUBLIC SECTORGOVERNMENTFINANCIAL ASSISTANCEGOVERNMENT OFFICIALSSTATE PROPERTYRESPONSIBILITYLOCAL GOVERNMENTSFINANCIAL RESOURCESGOOD GOVERNANCEACCOUNTABILITY MECHANISMSHUMAN RESOURCE MANAGEMENTFINANCIAL DIFFICULTYAUTHORITIESFINANCIERDISCLOSUREINDEPENDENCEOVERSIGHTGOVERNMENT REPRESENTATIVEMINISTERSCASH FLOWSPUBLIC HEALTHFINANCIAL AUTONOMYINSTITUTION BUILDINGPUBLIC POLICYHUMAN RESOURCESTATESALLEGIANCESTATE OWNERSHIPADMINISTRATIVE REFORMEXECUTIONLEGAL PROVISIONSAUTHORITYDECISION-MAKING POWERFOREIGN SUPPLIERSPUBLIC FUNDSDECREEPARASTATAL SECTORINSOLVENCY PROCEEDINGSMINISTRIESCENTRALIZATIONLOCAL GOVERNMENTINSTITUTIONAL ARRANGEMENTSLEGISLATIONPUBLIC FINANCESOCIAL SECURITYREPRESENTATIVESTAX REVENUESFINANCIAL HEALTHGOVERNMENT DEPARTMENTSLEGAL FRAMEWORKPUBLIC INVESTMENTLOCAL AUTHORITYEXPENDITUREGOVERNMENT BUDGETSFISCALACCOUNTABILITYTRANSPARENCYPUBLIC EXPENDITURESHORT- TERM DEBTNATIONALIZATIONSHORT-TERM DEBTSTATE-OWNED ENTERPRISESSOCIAL POLICYCENTRAL GOVERNMENTRATIONALIZATIONVETOFINANCIAL PERFORMANCECADRESLEGAL FORMPUBLIC GOVERNANCESTATE- OWNED ENTERPRISESDECISION-MAKINGINSTITUTIONAL CAPACITYFINANCIAL ANALYSISREGULATORY BODIESPUBLIC INSTITUTIONSREPRESENTATIONREGULATIONSTATE REFORMSSTATE BUDGETCONSTITUTIONSADMINISTRATIONGOVERNANCEENFORCEMENTBUDGETARY EXPENDITURESTAXATIONSOCIAL SECTORSPRESIDENTSPUBLIC RESOURCESPUBLIC AGENCIESCONSENSUSSTATESTATE SUBSIDIESSTATE CONTROLINSOLVENTHUMAN RESOURCESINTERNAL AUDITMINISTRY OF FINANCEFISCAL MANAGEMENTPUBLIC FINANCESFINANCIAL INFORMATIONFINANCIAL RISKSFINANCIAL MARKETSPUBLIC ADMINISTRATIONLEGAL CHANGESFINANCIAL CAPACITYFISCAL SITUATIONVOTINGINSOLVENCYSTATE ASSETSREHABILITATIONGOVERNMENT AUTHORITYSTATE INTERVENTIONLAWLEGAL REQUIREMENTSFINANCIAL SUPPORTRISK MANAGEMENTAUDITINSTITUTIONAL FRAMEWORKLEGITIMACYPUBLIC ACCOUNTABILITYFISCAL REVENUEPUBLIC SERVICEGOVERNMENTSNATIONAL TERRITORYFISCAL REVENUESAUTONOMOUS AGENCYCOUNCIL OF MINISTERSPRESIDENCYCORPORATE GOVERNANCEReportWorld Bank10.1596/22902