Contribution of budgeting practices to resource mobilization in rural communes in Mali

Abstract

This article discusses the contribution of budgeting practices to resource mobilization in rural communes in Mali. To achieve this objective, we opted for a mixed method quantitative. The sample was selected by the non-probabilistic method and the convenience and snowball techniques were used for the choice of respondents. The sample is made up of 68 urban communes in Mali. The qualitative data collected was subjected to content analysis. Quantitative data underwent univariate and multivariate analysis. The descriptive analyzes validated the quality and reliability of our measuring instruments and showed that resources are more allocated to the political priorities of the Mayor and the municipal council than those of the populations or the technical services. The municipalities adopt a multi-method approach by combining the participatory method and the budget programming method. The results show that the participatory method and the orientation of resources on the priorities and requirements of the population have a positive and significant impact on the increase in the resources of the municipality. The results help local authorities to understand the priority criteria in the definition of offers and services as well as the efficient allocation of municipal resources.

JEL classification: M41

Paper type: empirical Research