Senegal’s Fiscal Accountability: Navigating Challenges and Charting a Course for Improvement
Senegal has been actively pursuing reforms to strengthen accountability and control within its public financial management system over the past decade. Key initiatives include the adoption of the LOLF (Loi organique relative aux lois de finances – Organic Law on Finance Laws), the implementation of program-based budgeting, and alignment with the harmonized public finance framework of UEMOA (West African Economic and Monetary Union). Though, a recent study by the Pan-African Institute for Citizenship, Consumers and Development (Cicodev Afrique) reveals that budgetary accountability remains limited in scope.
Key Obstacles to Fiscal Transparency
The Cicodev Afrique study identifies several significant hurdles. Coordination between oversight institutions is weak, technical capacities of personnel are insufficient, and citizen participation remains marginal. Macroeconomic indicators paint a concerning picture: the deficit reached 12.3% of GDP in 2024, exceeding the UEMOA standard of 3%, while gross public debt climbed to 119% of GDP, well above the UEMOA sustainability threshold of 70%. These figures highlight the fragility of budgetary discipline, exacerbated by rigid spending, substantial subsidies, and treasury tensions.
Fragmented Oversight and Limited Impact
Senegal’s public financial management system includes a range of control bodies: the Court of Auditors, the General Inspectorate of Finance (IGF), the Public Procurement Regulatory Authority (ARCOP), the National Office for the Fight against Fraud and Corruption (OFNAC), the National Assembly, and the General Directorate of Budget (DGB). Despite this extensive framework, the study reveals fragmentation, limited interoperability of information systems, and a low implementation rate of IGF recommendations – less than 40%.
The Role of Civil Society and Media
Non-state actors also face challenges in engaging with the budgetary process. While over 30% of Civil Society Organizations (CSOs) utilize available transparency tools like the citizen budget and budgetary portal, media outlets often lack the necessary expertise in economic journalism to effectively analyze and disseminate budgetary information to the public.
Towards Enhanced Accountability: Proposed Solutions
Experts convened to discuss the study’s findings proposed a range of recommendations. These include establishing a coordination mechanism for budgetary accountability to improve collaboration among stakeholders, strengthening the technical and analytical skills of parliamentarians and their assistants, and creating a budget technical unit within the National Assembly, staffed by economists, public finance specialists, and statisticians. Institutionalizing a permanent dialogue framework between the state and CSOs on the budget was also suggested, alongside a national training program for economic journalists.
Strengthening Parliamentary Oversight
A key focus is on bolstering the National Assembly’s capacity to scrutinize the budget effectively. The proposed budget technical unit would enhance the quality of committee operate by providing expert analysis and support. This aligns with broader trends in strengthening parliamentary oversight of public finances globally.
The UEMOA Framework and Senegal’s Compliance
Senegal’s financial laws are influenced by UEMOA directives, specifically Directive No. 05/97/CM/UEMOA relating to finance laws. The 2020 LOLF (Law No. 2020-07) replaced the 2011 law (Law No. 2011-15), which itself had incorporated the UEMOA directive. The recent reforms aim to address inconsistencies and improve the application of the legal framework.
Looking Ahead: A Dialogue-Driven Approach
A high-level political dialogue, bringing together public institutions, oversight bodies, civil society, and media representatives, is scheduled for March 26-27, 2026. This dialogue aims to identify challenges, build consensus, and formulate recommendations for strengthening capacity across the budgetary chain. Amadou Kanouté, Executive Director of Cicodev Afrique, emphasized the importance of this collaborative approach.
FAQ
Q: What is the LOLF?
A: The LOLF is the Loi organique relative aux lois de finances – the Organic Law on Finance Laws – which governs Senegal’s budgetary processes.
Q: What is UEMOA?
A: UEMOA stands for the West African Economic and Monetary Union, and it provides a harmonized financial framework for its member states.
Q: What were the main findings of the Cicodev Afrique study?
A: The study found that budgetary accountability in Senegal is limited by weak coordination, insufficient technical capacity, and marginal citizen participation.
Q: What is being done to address these challenges?
A: Proposed solutions include strengthening parliamentary oversight, improving coordination between oversight bodies, and enhancing the capacity of civil society and the media.
Did you understand? Senegal’s public debt reached 119% of GDP in 2024, significantly exceeding the UEMOA sustainability threshold.
Pro Tip: Increased transparency and citizen participation are crucial for improving accountability in public financial management.
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