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This book highlights the challenges of modernising Mauritania's public sector, highlighting the main thrusts and proposing recommendations to ensure quality. The aim is to provide answers to these challenges by revealing the BSC's financial and other indicators in order to make it easier to understand the situation at a technical, social and cultural level.The distinction between Mauritanian establishments, i.e. EPICs and EPAs, must be mastered through BSC and TB Scores for good management of F and NF indicators.