The financial management of the Warehouses of Mali in Côte d'Ivoire (EMACI ) is without appeal: over-invoicing to the shovel, thefts and embezzlement. To which is added, the self-consumption of the revenue of the structure, from year to year. To so many practices which, according to the financial audit report of the vitrifier, have precipitated the diplomatic representation of Mali in Rome into the abyss. With the key, a blissful hole of 2.595 billion FCFA (2,595,911,144F) in the fund during the 2016, 2017, 2018 and 2019 financial years (1st half).

Developed by experts, responsible for shedding light on the calamitous management of these funds, this file pinpoints the Director of Malian Warehouses in Côte d'Ivoire, Mr. Mahamadou Dembélé. But also, his accomplices.

At the end of their investigations, the investigators fell, reluctantly, on gray areas in the management of these 2.595 billion CFA francs.

The EMACIs, in quotation marks

The Malian warehouse in Côte d'Ivoire in its history has never experienced such financial haemorrhage. Worse, it has never been entrusted to a personality as controversial as the current CEO, Mr. Mahamadou Dembélé. The boxes sank. Like the Niger River in its bed. And embezzlement is not counted in the tens of millions. But in billions of our francs.

The EMACIs from 2016 to the 1 ^st half of 2019 have not only lost their luster. They have been emptied of their soul, sold to the devil. And until today, its CEO Mahamadou Dembélé, only displays an image of ruin and desolation. And for good reason: never have the blunders within this Malian public service reached such a degree.

The financial irregularities noted in the management of Emaci relate to the absence of significant amounts in the collection, the non-payment and the non-declaration of revenue.

Malfunction of the internal control system

According to the BVG's investigation report, EMACI revenue increased from 852,940,206 FCFA in 2016 to 1,689,923,657 FCFA in 2018, an increase of 98.13%. Thus, expenditure increased from 797,619,373 F in 2016 to 1,222,020,164 F in 2018, an increase of 53.21%.

With regard to administrative irregularities, the mission reveals that these are related to the malfunctioning of the internal control system. Indeed, it appears that the Minister in charge of transport and the Director of EMACI do not respect the organic framework because the profiles of the two statistics officers do not correspond to those defined by the organic framework.

Indeed, there is one more agent in the Administrative and Financial Service who does not occupy any position since all the positions have already been filled. In addition, his profile does not correspond to any position in the said service. Also, there is a shortage respectively of a statistics officer at the level of the Statistics Service and a control and security officer at the level of the Control and Security Office (Bcs). Worse, this situation negatively affects the efficiency of staff delivery.

Investigations show that the Director of EMACI concluded an irregular agreement with CMDT because Decree No. 07-074/P-RM of March 8, 2007, establishing fees for services in Malian warehouses in transit ports , provides in its article: "The rate of fees for the storage of goods in Mali's port facilities (medians and stores) is set as follows: Any product other than cereals, flour, fertilizers, food donations and vehicles 80 FCFA/tonne/day”. While the EMACI-CMDT port space provision agreement signed on January 25, 2017 between the Malian Company for the Development of Textiles (Cmdt) and the Malian Warehouses in Côte d'Ivoire (EMACI) stipulates that the Emaci undertake not to receive in these premises any goods other than bales of cotton and, in general, all goods entering into the activities of the CMDT.

Also, it is established that the Bolloré company which manages the stores does not provide sufficient and necessary information to control the movement of goods in the port facilities of Mali in Côte d'Ivoire. Indeed, the Bolloré company refused to provide the controllers with the situation of the movement of goods in 2016, when more than 100 vehicles were unloaded in the EMACI stores during this financial year. In addition, sleuths have found that the goods stay longer than the franchise times, which would require additional billings. Thus all 2017 stocks were only fully cleared on March 2, 2018 and that of 2018 only on February 13, 2019. And to add that goods can be more than 100 days in stock before their release.

Opening bank accounts without authorization

During the mission, it was noted that the director of Emaci opened bank accounts without the authorization of the Minister in charge of Finance. While Article 60 of Decree No. 2014-0349/P-RM of May 22, 2014 on general regulations on public accounting provides that: “The funds held by public accountants are managed according to the principle of unity of cash . An accounting station has a single cash register, a single bank current account regardless of the number of administrative units it manages”. And article 61 of the same decree specifies: “[…] However, the Minister in charge of Finance may authorize the opening of accounts on the national territory, at the BCEAO or in a commercial bank to deposit the funds mobilized within the framework donor financing agreements. In this case, the financing agreement provides for the terms of management of said accounts on the national territory, in commercial banks located in localities not served by BCEAO agencies abroad, in financial institutions approved by the Minister in charge of finances".

At the end of the verification, it appears that the revenue manager has irregularly issued a receipt which does not allow effective monitoring of the traceability of revenue operations, the Financial Control Delegate does not draw up an acceptance report within the required case which does not make it possible to ensure the effectiveness of receptions at the Emaci level. Consequently, it should be noted that the financial irregularities amount to 2,595,911,144 CFA francs.

In terms of revenue, it appears that the managers of Emaci did not collect fees for the coordination of transport and transit activities in the amount of 605,346,461 CFA francs. Indeed, the sum of the tonnages of imports declared in the customs registers is 4,049,041 tons, or 2,024,520,299 FCFA in terms of revenue. On the other hand, the sum of the receipts collected on the basis of the certificates of receipts amounts to 1 481 411 120 Fcfa. Also, the head of the Administrative and Financial Service of Emaci did not collect shipping fees on import transactions. The mission also found that the director irregularly paid a Toyota Rav4 brand vehicle at 14,250,000 FCFA intended for the Financial Controller and registered in the name of the Embassy of Mali. According to the report, he made irregular disbursements from the maritime royalty fund, the total amount of which is estimated at more than 250 million CFA francs.

Hundreds of millions FCFA of maritime fees collected and not paid back

For the transmission and denunciation of facts by the Auditor General to the President of the Accounts Section of the Supreme Court and to the public prosecutor at the High Court of Commune III of the District of Bamako, in charge of the Economic and Financial Pole, the report indicates that these relate to the fee for the coordination of transport and transit activities not collected for an amount of 605,346,461 CFA francs; the maritime fee on uncollected import transactions for an amount of 360,060,333 CFA francs; the maritime fee on import transactions collected but not transferred to the account of the Malian Council of Shippers (Cmc) for an amount of 82,077,415 CFA francs; Emaci receipts not collected, but recorded on receipts certificates for an amount of 192,737,842 CFA francs; non-compliance with the criteria for awarding the construction contract for an amount of 553,102,645 CFA francs; the purchase of a vehicle for the Financial Controller registered in the name of the Embassy of Mali for 14,250,000 CFA francs; undue remuneration of staff for an amount of 521,386,974 CFA francs; undue rental costs for an amount of 7,020,000 CFA francs; irregular disbursements from the maritime royalty fund for an amount of 259,929,474 CFA francs.

In conclusion, the audit revealed that Emaci management actions do not comply with the legislative and regulatory texts and the procedures in force. For good reason, the collection and payment of revenue are not exhaustive and all expenses are not justified. Thus, the administrative dysfunctions observed relate to irregular commitments offering the Cmdt the monopoly of the management of port facilities by the Bolloré company and non-compliance with public procurement procedures. In addition to these weaknesses, there are shortcomings in accounting processing and recordings.

The implementation of the recommendations made by the mission should make it possible to improve these shortcomings. With regard to financial irregularities, they amount to a total amount of 2.595 billion CFA francs and relate to the absence of significant amounts in the collection, non-payment and non-declaration of revenue. They also relate to irregular expenditure, essentially made up of undue advantages granted by the director and irregular disbursements.

Accumulation of functions

In addition to the malfunctions and irregularities identified, Emaci revenue is not subject to a revenue order in accordance with the rules of public accounting. Also, the statistics used as a basis for the activity reports are not monitored by the Administrative and Financial Service for the collection of royalties. The advantages granted on medical expenses are not limited, thus opening the door to recurring and exorbitant expenses on this heading.

The combination of functions of the Head of the Administrative and Financial Service in the preparation of the management account and the Administrative Account constitutes a violation of the rules of public accounting and therefore a breach of the separation of the functions of authorizing officer and accountant. . In view of the dysfunctions and irregularities observed, the State of Mali would benefit from better clarifying the missions devolved to Emaci, the texts characterizing the statutes and treatment of staff, and from adapting the consequent organic framework. Also a synergy of actions must be established between the Emaci and the customs services through a computer interconnection.

For ages, the Malian Warehouses in Côte d'Ivoire have been on the edge of the precipice. The boxes are empty. Hopelessly empty. And worse, when there is disbursement it is unrelated to the real needs of the Emaci. Clearly, the money flows naturally. And in other sources.

Such practices, indicate the investigators, caused a financial embezzlement of 2.595 billion CFA francs to the Malian warehouses in Côte d'Ivoire.

In short, the Warehouses of Mali in Côte d'Ivoire have been sacrificed on the altar of selfish interests. In short, the EMACI fund suffered a financial drain of several billions of our francs.

This mismanagement is the result of a well-oiled system, put in place by the "prince" of the EMACI.

According to this system, the managers of the Malian Warehouses in Côte d'Ivoire ensure the " good care " of their friends and themselves: end-of-month envelopes, over-the-counter markets, fuel vouchers galore, trips and others gifts in kind. At least, if they want to avoid " trouble ".

Faced with such practices which have caused a loss of 581.61 million CFA francs to the EMACI, the investigators unanimously demand that the file of this structure be handed over to justice. So that those responsible give back to Caesar what is not theirs. And that in a short time. Better still, legal action will be taken. This means that those responsible for the Malian warehouses in Côte d'Ivoire are risking a lot. Very big. Understand who can.

John Pierre James