As Mali’s military expenditure continues to grow, a new report from Transparency International Defence & Security (TI-DS) reveals institutional weaknesses in the country’s external auditing framework—undermining efforts to ensure democratic accountability in the defence and security sectors.
Titled External Auditing of the Defence Sector in Mali: Challenges and Possibilities, the report assesses the current state of external auditing in Mali, with a focus on its performance vis-à vis the defence and security sector. Drawing on data from a desk review and the Government Defence Integrity Index (GDI), the report finds that audit institutions in Mali suffer from performance challenges that manifest across its public sector mandate, as well as in specific failures related to defence and security.
Key challenges identified include:
- A fragmented approach to external auditing, with an overlap of institutional mandates and confusion over the roles and authority of each institution;
- A lack of access to information, particularly within the military, defence and security sector; and
- Weak incentives for institutional actors to pursue democratic accountability in security governance.
Whilst external auditing serves as an important mechanism for holding government to account, this can only be made possible if external auditors have access to information about the finances of the institutions that they are auditing.
The report stresses that while Mali has institutions with the legal mandate to conduct audits, their ability to operate effectively depends on access to reliable and timely information. The absence of both a Right to Information (RTI) law and a State Secrets Law leaves a legal void around what information can be shared, thus further weakening oversight roles due to the lack of transparency, particularly in military procurement and budgeting.
TI-DS emphasises that information sharing within government is crucial for the government to function effectively. In particular, procurement activities must receive appropriate oversight, and to do so, information should be shared with accountability mechanisms such as external auditors.
To address these issues and improve transparency, the report makes the following recommendations:
- Harmonise the external auditing function so that there is one primary entity with the mandate for external audits;
- Develop well-defined legal exceptions to access-to-information laws, ensuring national security concerns are balanced with transparency through public consultation and oversight;
- Legally prescribe information-sharing by the defence sector with other government tactors, concerning its spending and procurement activities; and
- Continue to collaborate with the public on various platforms building on previous successful efforts at citizen engagement by defence and security actors – with emphasis on information-sharing and trust-building.
As a result of the coup d’état of 2021, Mali faces an ongoing failure of democratic accountability, which is reflected in the absence of institutional checks on its rapidly rising military spending. This report underscores the urgent need to strengthen external auditing as a means of re-establishing oversight, promoting transparency, and restoring public trust in governance. Without credible audit mechanisms and access to information, efforts to curb corruption and ensure responsible security sector governance will remain severely constrained.
A French version of this press release is available.