The study was conducted by Groupement Pyramis Audit & Conseil SARL / CHT Conseil Fiscal.
Mali, like other African countries, has adopted several texts on the management and governance of mineral resources in order to enable local communities to benefit from the exploitation of mining resources. These include Law No. 2011-036 of 15 July 2011 on the fiscal resources of communes, circles and regions and Law No. 93-008 of 11 February 1993 as amended, which gives communities responsibility for their own development.
This ambition is taken into account by Requirement 5.2 of the EITI-2019 Standard which states that "where transfers between national and sub-national state entities are linked to revenues generated by extractive companies and are mandated by a national constitution, law, or other revenue sharing mechanisms, the Multi-stakeholder Group is required to ensure that significant transfers are disclosed".
The main objective of this study is to produce a detailed report on sub-national transfers and local revenue flows, including discrepancies and the use made of these transfers by recipient communities in terms of their perception of local development.