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Senegal

Open Budget Survey 2017

Downloads:
Country Summary - English Country Summary - French Questionnaire
Transparency

51

out of 100
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Public Participation

2

out of 100
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Budget Oversight

39

out of 100
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IBP considers countries that score above 60 on the Open Budget Index as providing sufficient budget information to enable the public to engage in budget discussions in an informed manner. IBP considers countries scoring above 60 on participation and oversight as providing adequate opportunities for the public to participate in the budget process and providing adequate oversight practices, respectively.

Transparency (Open Budget Index)

51

out of 100

Senegal provides the public with limited budget information.

How Has the Open Budget Index Score Changed Over Time?
Recommendations for Improving Transparency

Senegal should prioritize the following actions to improve budget transparency:

  • Produce and publish a Mid-Year Review.
  • Increase the information provided in the Executive’s Budget Proposal by providing more detail on expenditures, nonfinancial performance, and how the budget is linked to policy.
  • Increase the information provided in the Year-End Report by providing more detail on actual expenditures and comparisons between planned nonfinancial outcomes and actual outcomes.

Public Participation

2

out of 100

Senegal provides few opportunities for the public to engage in the budget process.

How Does Public Participation Compare to Other Countries in the Region?

Global Average 12/100
Benin 9/100
Democratic Republic of Congo 9/100
Cameroon 7/100
Mali 6/100
Senegal 2/100
Chad 0/100
Côte d’Ivoire 0/100
Burkina Faso 0/100
Niger 0/100
Recommendations for Improving Participation

Senegal should prioritize the following actions to improve public participation in its budget process:

  • Pilot mechanisms for members of the public and executive branch officials to exchange views on national budget matters during both the formulation of the national budget and the monitoring of its implementation. These mechanisms could build on innovations, such as participatory budgeting and social audits. For examples of such mechanisms, see fiscaltransparency.net/mechanisms.
  • Hold legislative hearings on the formulation of the annual budget, during which members of the public or civil society organizations can testify.
  • Establish formal mechanisms for the public to assist the supreme audit institution in formulating its audit program and to participate in relevant audit investigations.

Budget Oversight (by Legislature & Audit)

39

out of 100

The legislature and supreme audit institution in Senegal provide weak oversight of the budget.

To What Extent Does the Legislature Provide Budget Oversight?

Formulation/Approval 48/100
Execution/Audit 33/100

The legislature provides limited oversight during the budget cycle. This score reflects that the legislature provides limited oversight during the planning stage of the budget cycle and weak oversight during the implementation stage of the budget cycle.

To What Extent Does the Supreme Audit Institution Provide Budget Oversight?

EDITNoWeakLimitedAdequate 33/100

The supreme audit institution provides weak budget oversight.

Recommendations for Improving Oversight

Senegal should prioritize the following actions to make budget oversight more effective:

  • Ensure legislative committees examine and publish reports on their analyses of the Executive’s Budget Proposal online.
  • Ensure a legislative committee examines and publishes reports on in-year budget implementation online.
  • Require legislative or judicial approval to appoint and remove the head of the supreme audit institution.
  • Consider setting up an independent fiscal institution.

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The information on this page presents a partial country summary. For more detailed information, please download:


Open Budget Survey 2015

Downloads:
Country Summary - English Country Summary - French Questionnaire

Transparency (Open Budget Index) 43/100 

The Government of Senegal provides the public with limited budget information.

Public Participation 13/100

The Government of Senegal is weak in providing the public with opportunities to engage in the budget process.

Budget Oversight

By legislature 67/100

Budget oversight by the legislature in Senegal is adequate.

By auditor 58/100

Budget oversight by the supreme audit institution in Senegal is limited.

Recommendations

Improving Transparency

Senegal should prioritize the following actions to improve budget transparency:

  • Publish in a timely manner a Mid-Year Review.
  • Increase the comprehensiveness of the Executive’s Budget Proposal by presenting information on the classification of expenditures for future years and the classification of revenues for future years.
Improving Participation

Senegal should prioritize the following actions to improve budget participation:

  • Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
  • Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
  • Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight

Senegal should prioritize the following actions to strengthen budget oversight:

  • Establish a specialized budget research office for the legislature.
  • In both law and practice, ensure the legislature is consulted prior to the spending of any unanticipated revenue.
  • Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).


Open Budget Survey 2010

Downloads:
Country Summary Country Summary - French Questionnaire

Open Budget Survey 2008

Downloads:
Country Summary Country Summary - French Questionnaire



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