The purpose of this audit is the management of conventions and contracts for the construction of social housing, contracts for roads and various networks, and collective facilities in the District of Bamako and the Region of Koulikoro, for the financial years 2015, 2016, 2017 , 2018, 2019, 2020 and 2021 from the Malian Housing Office (OMH). Its objective is to ensure the regularity and sincerity of revenue and expenditure operations.
The OMH was created by Law No. 96-030 of June 12, 1996 as a National Public Establishment of an Administrative nature, endowed with legal personality and financial autonomy. Its mission is to carry out actions aimed at promoting collective and individual housing and to create favorable conditions for the financing of real estate operation programmes.
Regarding administrative irregularities
To remedy these irregularities, the Auditor General, Mr. Samba Alhamdou BABY, recommended to the Minister in charge of Housing to avoid any interference in the prerogatives of the Director General of the Malian Housing Office, and to respect the clauses partnership agreements for the construction and sale of social housing relating to the resolution of disputes. The DG of the OMH to respect the procurement procedure applicable to the delegated project management agreement, and the financing clauses of the specific delegated project management agreements, to require real estate companies to produce the documents required in accordance with the clauses of the partnership agreements for the construction and sale of social housing and the minutes of provisional acceptance before any payment for the works. It is up to the OMH Accounting Officer to require the minutes of provisional acceptance before any payment for the works. It is up to the Social Housing Acceptance Commission to decide on road works and various networks in the social housing acceptance reports. To the Director of Finance and Equipment of the Ministry in charge of Housing to ensure compliance with all the qualification criteria in the selection of the provisional awardees and to require the provisional awardees of the contracts to provide the administrative documents required for the award definitive.
For financial irregularities, the Auditor General transmitted and denounced the facts to the President of the Accounts Section of the Supreme Court and to the Public Prosecutor at the Tribunal de Grande Instance of Commune III of the district of Bamako, in charge of the economic pole and financial, relating to the irregular increase in the purchase price of social housing for an amount of 22,906,716,678 FCFA, the purchase of land titles within the framework of partnership agreements for the construction and sale of social housing without possession of their authentic copies for an amount of 4,279,316,000 FCFA, to the irregular payment of the costs of additional works for an amount of 5,375,009,448 FCFA, to the payment of off-site works without the required bank guarantee for an amount of 159,991,492 FCFA, to the undue payment to real estate companies within the framework of the purchase of land titles for an amount of 802,241,062 FCFA, to the payment of all the amount of a partially executed agreement for an amount of 921,237,922 FCFA, the non-application of late penalties on contracts for an amount of 34,677,399 FCFA, the receipt without reservation of two contracts not fully executed for an amount of 4,694,540 FCFA. The VG also transmitted facts by the Director General of Taxes relating to the payment of undue tax and customs incidences to real estate companies for an amount of 9,642,668,849 FCFA, and the false registration of a contract for an amount of 4 CFAF 475,093.