EXECUTIVE SUMMARY _____________________________________________________________________ control and the impunity with regards to poor management are, however, seen to be indicators of a lack of political will. Indeed, the overlapping of internal control structures, whose missions are not clearly defined; the insufficient resources at their disposal in the light of the demands placed on them by their missions; and the persistent opacity of public procurement procedures do not favour transparency in the allocation of resources or its related control. In addition, the inefficiency of parliamentary and Audit Office action affects the credibility of budget management and promotes the acceptance of corruption. Can the measures envisaged in the Public Finance Improvement Strategy (SRFP) help to meet these challenges and restore the image of the Burkinabe as integrated citizens? 4.22 The deconcentration and decentralisation of the budget offer the best solution for making grass-roots communities aware of their responsibilities to participate in making choices and implementing economic policies. To that end, the state has introduced key reforms to promote the gradual transfer of competences and resources. These are: (i) the deconcentration of payment authorisation; (ii) the development of the fiscal regime and a budget nomenclature for the territorial communities; and (iii) the creation of a local development fund aimed at strengthening the funding capacities of the decentralised entities. The success of the decentralisation policy is still hampered by profound structural weaknesses. 4.4 The fight against corruption and money laundering 4.23 The phenomenon of corruption is acknowledged by state officials. It is perceived to be a systemic problem by citizens and by civil society associations. It constitutes a danger to the harmonious development of the country and impedes the progress of public life in general. This phenomenon is both horizontal (because no area is spared) and vertical (because all levels are concerned). The customs and tax services are believed to be the most affected sectors. 4.24 The causes of this scourge in Burkina are: poverty, a yearning for illegal and quick enrichment, illiteracy, and ignorance and its exploitation. Other contributing factors include sluggishness in the performance of public services, excessive bureaucracy, low salaries in public administration, the lack of independence of controlling bodies, and the politicisation of public administration. The latter creates favouritism and nepotism in the appointment of officials. These, according to stakeholders, all encourage the embezzlement of public funds. Furthermore, the perpetrators of this scourge run little risk of being punished. This discourages the entrepreneurial spirit. It also threatens public morality and social peace. 4.25 The measures adopted to fight this scourge are certainly supported by the international and regional conventions and protocols to which the country has adhered. They include the various state institutions that have been created to fight against corruption. However, they are inefficient because their roles 15