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Mauritania
Data Year
2008
Report Published 
2011
Commodities
Petroleum & Mining
Petroleum & Mining
Current EITI Status
Candidate
Candidate
Report Quality Analysis
- Report covered data from 2008.
- Mauritania has published four annual reports since it became an EITI candidate in 2008, giving it an excellent score for regularity.
- The report includes details on the role of state-owned enterprises and identifies specific laws that govern the mining and petroleum industries.
- It provides good descriptions of individual revenue streams, including how profit oil is valued.
- However, the report lacks important details. There is no disaggregation by company or commodity, and few details on the causes of discrepancies.
- No attempt was made to reconcile discrepancies.
- While auditing requirements are explained, there is no materiality clause.
- The report does not appear to have been translated into Arabic, the national language.
Report Compiled by Fair Links SARL
Source cnitie.mr
Company Payments
$234,899,504
Government Receipts
$231,365,652
| Commodity | EITI Production Volumes | Units | Indep. Source Production Volumes | Units | Price from EITI Report | Per Unit | Indep. Reference Price | Per Unit | Total Company Payments | Total Gov't Receipts | Notes |
| Oil | bbls | 4,684,045 | bbls 1 | 97.22 | $/bbl 2 | $88,873,000 | $88,748,000 | ||||
| Mining | $146,026,504 | $142,617,652 |
1 EIA
2 BPSR
EITI report failed to provide this commodity-specific data.
2 BPSR
EITI report failed to provide this commodity-specific data.
Report Quality Indicators | |||
1. Regularity | |||
| a) score | |||
| b) total reports / implementing years | 4/3 | ||
2. Timeliness | |||
| Lag between fiscal year of data and publication year. | 3 | ||
3. Materiality | |||
| Report clearly defines a materiality threshold. | No | ||
4. Data Reliability | |||
| Report contains audited data from: | |||
| a) companies | Yes | Only the four largest companies (Petronas, SNIM, MCM and Tasiast Mauritanie) were required to provide audited data, and did so. | |
| b) government | No | ||
5. Coverage | |||
| Revenue data includes the following revenue streams: | |||
| a) royalties | Yes | ||
| b) taxes | Yes | ||
| c) surface, rental or license fees | Yes | ||
| d) bonuses | Yes | ||
| e) state-owned enterprise (SOE) payments | Yes | Payments and receipts by Société Mauritanienne des Hydrocarbures (SMH) are included, as are payments made by Société Nationale Industrielle et Minière. | |
| f) Report covers all extractive sector companies. | No | 36:53 reported, which includes all mining and oil companies in the production phase. | |
| g) Report states the price of any product received or sold by government. | No | ||
| h) Report states the quantity of resources produced. | No | ||
6. Discrepancies | |||
| Report contains: | |||
| a) information on the cause of revenue discrepancies. | No | No detailed information. | |
| b) reconciled data following the correction of discrepancies. | No | ||
7. SOE Revenue Flow | |||
| SOE Revenue Flow data is clearly explained in the report. | Yes | Report includes a diagram of revenue flows of Société Mauritanienne des Hydrocarbures (SMH). | |
8. Disaggregation | |||
| Report provides financial data on individual: | |||
| a) companies | No | ||
| b) revenue streams | Yes | ||
| c) projects | No | ||
| d) commodities | No | Revenues disaggregated by sector (petroleum or mining) only. | |
9. Comprehensibility | |||
| Report contains: | |||
| a) a summary with key findings and revenue totals | Yes | ||
| b) clear indication of what currencies and units of measurement are used | Yes | ||
| c) written explanation of key findings and recommendations | Yes | ||
| d) a clear definition of terms | Yes | ||
10. Accessibility | |||
| Report is available: | |||
| a) in at least one official language | No | Arabic is the official language, but the report is only available in French. | |
| b) on a government website | Yes | ||
Related Indicators | |||
| Revenue Watch Index, | N/A | ||
| Corruption Perception Index, | N/A | ||
| Open Budget Survey, | N/A | ||
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