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Mauritanie

2008   |  2006  |  2006   |  2005

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Summary

• Signaler couverte de données à partir 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.

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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

Indicateurs de qualité des Rapport
1. Régularité
a) score
b) total reports / implementing years	4/3
2. Rapidité de diffusion des informations
Lag between fiscal year of data and publication year.	3
3. Matérialité
Report clearly defines a materiality threshold.	Non
4. Fiabilité des données
Report contains audited data from:
a) companies	Oui	Only the four largest companies (Petronas, SNIM, MCM and Tasiast Mauritanie) were required to provide audited data, and did so.
b) government	Non
5. Couverture
Revenue data includes the following revenue streams:
a) royalties	Oui
b) taxes	Oui
c) surface, rental or license fees	Oui
d) bonuses	Oui
e) state-owned enterprise (SOE) payments	Oui	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.	Non
h) Report states the quantity of resources produced.	No
6. Écarts
Report contains:
a) information on the cause of revenue discrepancies.	Non	No detailed information.
b) reconciled data following the correction of discrepancies.	Non
7. Flux de revenus des enterprises d’Etat
SOE Revenue Flow data is clearly explained in the report.	Oui	Report includes a diagram of revenue flows of Société Mauritanienne des Hydrocarbures (SMH).
8. Désaggrégation
Report provides financial data on individual:
a) companies	Non
b) revenue streams	Oui
c) projects	Non
d) commodities	Non	Revenues disaggregated by sector (petroleum or mining) only.
9. Compréhensibilité
Report contains:
a) a summary with key findings and revenue totals	Oui
b) clear indication of what currencies and units of measurement are used	Oui
c) written explanation of key findings and recommendations	Oui
d) a clear definition of terms	Oui
10. Accessibilité
Report is available:
a) in at least one official language	Non	Arabic is the official language, but the report is only available in French.
b) on a government website	Oui
Related Indicators
Revenue Watch Index	N/A
Corruption Perception Index,
Open Budget Survey	N/A

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