Back Matter

Annex 1. Stakeholders Met

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Annex II. Background Documents and Previous Analytical Work References

  1. Annual Report of the Treasury 2007/8, 2008/9 and December 2009

  2. Director of Audit Report 2007/8 and December 2009

  3. Budget Estimates (detailed) 2007, 2008, 2009, 2010, 2011

  4. Treasury Warrants file

  5. Supplementary budget passed by parliament during the course of the year

  6. Annual Report of the Bank of Mauritius for the Year ended 30 June 2009

  7. Digest of Public Finance Statistics 2008, 2009.

  8. National Audit Office Activity Reports 2007/08, 2008/09

  9. Report of the Director of Audit year period 31st December 2009

  10. NAO Report Implementation of Program Budgeting 2008/09

  11. Report of the Public Accounts Committee March 2008.

  12. Standing Orders of The National Assembly, 1995

  13. NAO Performance Audit Reports 1,2 3

  14. Final accounts of the Road Authority 2008, 2009

  15. Public Debt Management Act 2008.

  16. The Finance and Audit Act

  17. Financial Management Manual

  18. Audit Charter

  19. Copies of Bank reconciliations

  20. General ledger examples

  21. http://www.gov.mu/portal/site/treasurysite

  22. http://www.gov.mu/portal/site/MOFSite

  23. Mauritius IMF FAD TA Reports 2008, 2009,2010

  24. PEFA Manual and related materials

Annex III. Detailed Tables and Calculations

Table A1.

Material Special Fund Movements in the Assessment Period 2007-08 to 2009

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Table A2 (i).

Taxpayer Cases

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Source: ARC, published and unpublished reports 2007-09
Table A2 (ii).

Taxpayer Cases

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Source: ARC, published and unpublished reports 2007-09
Table A3.

Comparison between Actual and Central Budgetary Government Primary Expenditure

(MUR millions)

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Source: Ministry of Finance and Economic Development
Table A4 (i).

Taxpayer Audits

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Sources: MRA Annual Report 2007-08 page 105 and MRA Annual Report 2008-09, page 105
Table A4 (ii).

Taxpayer Audits

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Table A5.

Taxpayer Debt

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Column (1) = Column (2) + Column (3); Column (6) = Column (3) + Column (4) − Column (5) Column (5) includes the collection of debts that arose after the beginning of the year.Source: MRA Annual reports
1

Mauritius 2010 Article IV Consultation (IMF); Bank of Mauritius (2010), Monthly Statistical Bulletin; Government of Mauritius (2010), 2011 Budget.

2

Mauritius aligned its fiscal year to the calendar year commencing January 1, 2010; the PEFA assessment, therefore, covers the two-and-a-half year period, July 1, 2007 to December 31, 2009.

3

Annual Digest of Public Statistics 2008 and 2009, Central Statistical Office, Republic of Mauritius.

4

MRA Annual Report 2007/08, page 43, and MRA Annual Report 2008/09, page 37.

5

See the last half of Richard K. Gordon: “Law of Tax Administration and Procedure”, Chapter 4 in V. Thuronyi (Ed.): Tax Law Design and Drafting, Vol. 1, IMF, Washington DC, 1996, available via www.imf.org/external/pubs/nft/1998/tlaw/eng.

Mauritius: Public Expenditure and Financial Accountability (PEFA) Assessment
Author: International Monetary Fund