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Open Budget Survey Document Availability Tracker

December 2016 Update

To recognize improvements and identify slippages in budget transparency between rounds of the biennial Open Budget Survey, we periodically assess the public availability of the eight key budget documents – an essential component of transparency. This update presents the results of the most recent of these interim assessments.


Open Budget Survey 2015December 2016 Update
Pre-Budget StatementAvailable to the PublicAvailable to the Public
Executive's Budget ProposalAvailable to the PublicAvailable to the Public
Enacted BudgetAvailable to the PublicAvailable to the Public
Citizens BudgetAvailable to the PublicAvailable to the Public
In-Year ReportsAvailable to the PublicAvailable to the Public
Mid-Year ReviewPublished LateNot Produced
Year-End ReportPublished LatePublished Late
Audit ReportPublished LateAvailable to the Public

As of 31 December 2016, the government of Senegal makes six of eight key budget documents publicly available online in a timeframe consistent with international standards. This reflects a net increase over the findings of the Open Budget Survey 2015, which assessed the availability of documents up to 30 June 2014. Since that assessment, Senegal has published the Audit Report in a timely manner.

To improve budget transparency, Senegal should publish a Year-End Report in a timely manner and produce and publish a Mid-Year Review. For more information on the content that the eight key budget documents should contain, and the publication timeframe for each document, please see IBP’s Guide to Transparency in Government Budget Reports and the Open Budget Survey Guidelines on Public Availability of Budget Documents.


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.


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).

See more on budget work in Senegal »