Open Budget Survey 2015 Senegal...2014 26 novembre 2013 Enacted Budget Loi de Finances votée Enacted Budget 2014 18 mars 2014 Citizens Budget (for EBP or Enacted Budget) Budget pour

Open Budget Survey 2015

Senegal

Section 1. Public Availability of Budget Docs. “Section One: The Availability of BudgetDocuments” contains a series of four tables that allow the researcher to examine and mapthe public availability and dissemination of its country’s key budget documents (i.e., Pre-Budget Statement, Executive’s Budget Proposal (EBP) and Supporting EBP Documents,Citizens Budget, Enacted Budget, In-Year Reports, Mid-Year Review, Year-End Report, andAudit Report), as well as any national laws regulating budget processes and financialmanagement. Once filled in, these tables will serve as a foundation for the completion of therest of the questionnaire, as researchers will reference the specific documents cited in thetables to answer the questions contained in Sections 2-5 of the questionnaire.

Table 1. Key Budget Documents

Senegal

BUDGET DOCUMENT Full TitleFiscal Year the Budget Document Refers to

Date of Publication

Pre-Budget Statement

Documentd'OrientationBudgétaire (DOB) ouDocument deprogrammationbudgétaire etéconomiquepluriannuel (DPBEP)

2015 17 juin 2014

Executive's Budget Proposal (EBP)

Projet de Budget de l'État ou ExecutiveBudget Proposal

2014 26 novembre 2013

Supporting EBP Document

N A 2014 N A


Document dePrésentation lu par leMEF devant lesDéputés ou Pre ReportBudget read by theMinister of Finance atthe Parliament

2014 26 novembre 2013


Document deprésentation desbudgets sectoriels luspar les Ministres devantles DéputésDepartments budgetread by the Ministers atthe Parliament

2014 26 novembre 2013

Enacted BudgetLoi de Finances votéeEnacted Budget

2014 18 mars 2014

Citizens Budget (for EBP or Enacted Budget)

Budget pour le CitoyenCitizen Budget

2014 18 mars 2014

In-Year Report

Rapport d'Exécutionbudgétaire du 1ertrimestre First trimexecuted Budgetreport

2013 mai 2013

Additional in-year report

Rapport d'Exécutionbudgétaire du 2etrimestre Second trimexecuted Budgetreport

2013 août 2013

Additional in-year report

Rapport d'Exécutionbudgétaire du 3etrimestre Third trimexecuted BudgetReport

2013 novembre 2013

Mid-Year Review N A N A N A

Year-End ReportProjet de Loi deRèglement

2012 19 mars 2014

Audit ReportRapport d'Audit AuditReport

2012 N A

Sources: www.minfinances.gouv.sn, www.dpee.sn www.dgf.finances.gouv.sn where the DOB (Debates on Budgetary guidelines) or theDPBEP (Multi-Year Economic Programming document) is posted (homepage)

Comments: The Budget Execution Reports are regularly published and provided to citizens, researchers and partners by the Governmentof Senegal. Nevertheless, they are posted two to three months late. This is the first time the Government of Senegal has published its PBE

http://www.dpee.sn/

http://www.minfinances.gouv.sn/

http://www.dgf.finances.gouv.sn/

(State Budget Proposal) and its Adopted Budget (BA). As well as the Citizens Budget (BC). The Finance Settlement Acts are two years latewhile the Court of Accounts is making considerable efforts to fill the gap in the delay publishing these reports.

GOVERNMENT REVIEWER

Opinion: Yes, I agree with the score but wish to add a comment, clarification, or suggest another reference.

Comments: The 2015 Finance Bill was published in November 2014. The 2015 Finance Act and the Citizens Budget were published inJanuary 2015 on the DGF’s website. The quarterly Budget Execution Reports are regularly published 45 days from the end of the quarter.Regarding the monthly Budgetary Execution Situations, they are published on the DPEE’s website. The delays for two of the the FinanceSettlement Bills (2012 and 2013) were filled in. The 2012 Finance Settlement Act was adopted in the process of the first quarter of 2014.Concerning the 2013 Finance Settlement Act, the MEFP sent it to the General Secretariat of the Government to get an approval from theNational Assembly. Concerning the public reports of the Court of Accounts, the 2012 edition is published and has been put on the Court ofAccounts' website. The 2013 edition is finalized.

PEER REVIEWER


Comments: First of all, we think that the exact title of the Executive's Budget Proposal is the Initial Finance Act (la loi de finances initiales).Then, we think that the budget presentation document read by the Minister of the Economy and the sectoral budgets presentationdocument read by the Minister of the Economy cannot be considered as budgetary documents annexed to the Executive's BudgetProposal. It would be better to use the document entitled “Economic and Financial Report Annexed to the Initial 2014 Finance Bill,”however, this document is not available. Likewise, the Mid-Year Review, which is the 2014 Amending Finance Act, is provided to the publicand can be used as a part of the investigation. Finally, the 2012 Audit Report cannot be taken into consideration as a part of this surveybecause it has just been made public less than two months ago.

RESEARCHER'S RESPONSE

Budget Orientation Document | Document d'Orientation Budgétaire

Table 2a. Details about Availability

Senegal

Budget Documents Tick box if answer to the questions is “yes”

Pre-Budget StatementExecutive’s BudgetProposal

Enacted Budget Citizens Budget

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the acceptedtimeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.dgf.�nances.gouv.sn/site2/documentation/DB/DPBEP_2015_2017.pdf

http://www.dpee.sn/IMG/pdf/loi_de_�nances_2014.pdf

http://www.dgf.�nances.gouv.sn/site2/docs_circulaires/LFI_2014.pdf

http://www.dgf.�nances.gouv.sn/site2/docs_circulaires/budget_citoyen_2014.pdf

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

NoN/A

Sources: www.dgf.finaces.gouv.sn www.minfinances.gouv.sn To our knowledge, there are no direct links to the documents cited.Nevertheless, any document posted on the websites is clearly visible.

Comments: The Citizens Budget produced for the first time by the Government of Senegal applies to the Adopted Budget. It has not yetbeen translated into local languages even though GERAD is currently being consulted for translation into the solicited languages. Ourorganization remains convinced that this financial year it must be the government’s initiative. Nevertheless, our organization will providethe necessary technical support to carry out correctly the translations in mind.

GOVERNMENT REVIEWER


Comments: To register the financial year the Citizens Budget was produced, the Ministry in charge of the budget produced and publishedthe 2015 Citizens Budget on the DGF’s website.

PEER REVIEWER


Comments: We think that the researcher made a mistake on the links that led to the following documents: Executive's Budget Proposal,the correct link is the following: http://www.finances.gouv.sn/index.php/finances/lfi/lfi2014 Enacted Budget, the correct link is thefollowing: http://www.dpee.sn/IMG/pdf/loi_de_finances_2014_votee.pdf

Table 2b. Details about Availability

Senegal

Budget Documents Tick box if answer to the questions is “yes”

In-Year Report Mid-Year Review Year-End Report Audit Report

Is it produced at all?Yes

No

Yes

No

Yes

No

Yes

No

http://www.dgf.finances.gouv.sn/site2/docs_circulaires/LFI_2014.pdf

http://www.finances.gouv.sn/index.php/finances/lfi/lfi2014

http://www.dgf.finances.gouv.sn/site2/documentation/DB/DPBEP_2015_2017.pdf

http://www.dpee.sn/IMG/pdf/loi_de_finances_2014_votee.pdf

http://www.dgf.finaces.gouv.sn/

http://www.dgf.finances.gouv.sn/site2/docs_circulaires/budget_citoyen_2014.pdf


http://www.dpee.sn/IMG/pdf/loi_de_finances_2014.pdf

Is it produced for internal purposes only?

Yes

No

Yes

No

Yes

No

Yes

No

Is it published too late compared to the accepted timeframe?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in hard copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, with charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public in soft copy, NO charge?

Yes

No

Yes

No

Yes

No

Yes

No

Is it available to the public online?Yes

No

Yes

No

Yes

No

Yes

No

If available online, provide internet/URL address

http://www.dgf.�nances.gouv.sn/site2/rapports_trimestriels/rapport_mars_2014.pdf

NA

http://www.dgf.�nances.gouv.sn/site2/documentation/DB/loi_reglement_2012.pdf

NA

Is it machine readable? [only for electronic copies]

Yes

No

Yes

No

Yes

No

Yes

No

Is there a “citizens version” of the budget document?

Yes

No

Yes

No

Yes

No

Yes

No

Sources: www.dpee.sn www.dgf.finances.gouv.sn www.finances.gouv.sn www.courdescomptes.sn

Comments: Quarterly budget execution reports are regularly published by the Government of Senegal. They are published two to threemonths after the period covered. Up until now, they have not yet been made into a simplified version. It is unfortunate, but we believe thatthe second-quarter report corresponds to the Mid-Year Review while the fourth-quarter report has the value of a Year-End Report.Consequently, we do not want to change our responses on this topic and we hope the reviewers give their opinion on this understanding.

GOVERNMENT REVIEWER


Comments: The quarterly budget execution reports are regularly compiled and published from 45 days of the end of the quarter insteadof two to three months from the end of the quarter.

PEER REVIEWER

Opinion: No, I do not agree with the score.

Comments: We do not agree with the researcher on the response concerning the availability of the Mid-Year Review. In fact, this reportcalled the “Amending Finance Act” is very much produced and made available to the public. Likewise, on the availability of a citizensversion for the four budgetary documents of the table, we do not agree with the researcher. To our knowledge, no citizens version ofthese budgetary documents is produced and made available to the public.

http://www.dgf.finances.gouv.sn/site2/documentation/DB/loi_reglement_2012.pdf

http://www.finances.gouv.sn/

http://www.dgf.finances.gouv.sn/site2/rapports_trimestriels/rapport_mars_2014.pdf

http://www.courdescomptes.sn/


http://www.dpee.sn/

Table 3. When Are the Key Budget Documents Made Available tothe Public?

Senegal

Pre-Budget Statement: When is the Pre-Budget Statement made available to the public?

100. At least four months in advance of the budget year, and at least one month before the executive’s budget proposal is introduced in thelegislature

67. At least two months, but less than four months, in advance of the budget year, and at least one month before the executive’s budgetproposal is introduced in the legislature

33. Less than two months in advance of the budget year, but at least one month before the executive’s budget proposal is introduced in thelegislature

0. Does not release to the public, or is released less than one month before the executive’s budget proposal is introduced to the legislature

Executive Budget Proposal: When is the Executive Budget Proposal made available to the public?

100. At least three months in advance of the budget year, and in advance of the budget being approved by the legislature

67. At least two months, but less than three months, in advance of the budget year, and in advance of the budget being approved by thelegislature

33. Less than two months in advance of the budget year, but at least in advance of the budget being approved by the legislature

0. Does not release to the public, or is released after the budget has been approved by the legislature

Enacted Budget: When is the Enacted Budget made available to the public?

100. Two weeks or less after the budget has been enacted

67. Between two weeks and six weeks after the budget has been enacted

33. More than six weeks, but less than three months, after the budget has been enacted

0. Does not release to the public, or is released more than three months after the budget has been enacted

In-Year Report: When are In-Year Reports made available to the public?

100. At least every month, and within one month of the period covered

67. At least every quarter, and within three months of the period covered

33. At least semi-annually, and within three months of the period covered

0. Does not release to the public

Mid-Year Review: How long after the mid-point in the fiscal year (i.e., six months into the fiscal year) is the Mid-Year Review made available to the public?

100. Six weeks or less after the mid-point

67. Nine weeks or less, but more than six weeks, after the mid-point

33. More than nine weeks, but less than three months, after the mid-point

0. Does not release to the public, or is released more than three months after the mid-point

Year-End Report: How long after the end of the budget year is the Year-End Report made available to the public?

100. Six months or less after the end of the budget year

67. Nine months or less, but more than 6 months, after the end of the budget year

33. More than nine months, but within 12 months, after the end of the budget year

0. Does not release to the public, or is released more than 12 months after the end of the budget year

Audit Report: How long after the end of the fiscal year are the final annual expenditures of national departments audited and released (except for secret programs)?

100. Six months or less after the end of the budget year

67. 12 months or less, but more than 6 months, after the end of the budget year

33. More than 12 months, but within 18 months, after the end of the budget year

0. Does not release to the public, or is released more than 18 months after the end of the budget year

Sources: www.dpee.sn www.dgf.finances.gouv.sn www.minfinances.gouv.sn

Comments: The new authorities that came into power with the second alternation demonstrates a political will to respect transparency inall sectors of the state. We can confirm that at present, the statements of principle have resulted in considerable acts fostering a righteousgovernance. This year, except for the Pre-Budget Statement (essentially due to the previously provided arguments), all other documentswere produced and published on time because of GERAD’s vigilance and mobilization and attentive listening to the country’s executiveauthorities. Which means that the Government of Senegal remains open to any proposal and any action that can improve its budgetarytransparency practices. We take into account your suggestions for the Pre-Budget Statement, the Amending Finance Act and the AuditReport. However, we keep our response on the Finance Act. By our conscience, here is what we can give as corrections and responses.

GOVERNMENT REVIEWER

Opinion: Yes, I agree with the score and have no comments to add.

PEER REVIEWER


Comments: For the Mid-Year Review, the most appropriate response is “C.” The Mid-Year Review entitled the “2014 Amending Finance Act”is produced and made available to the public less than three months after the middle of the budgetary year.

Table 4. General Questions

Senegal

YES/NOIf yes, additional information; If no, please note N/A in the text box.

Is there a website or web portal for government fiscal information?

Yes

No

www.dpee.snwww.dgf.gouv.snwww.�nances.gouv.sn

Is there a law (or laws) guiding public financial management?

Yes

No

Code de transparencedu Sénégal Code detransparence del'UEMOA

Are there additional laws regulating:• Access to information?• Transparency?• Citizens participation?

Yes

No

www.tresor.gouv.snhttp://www.uemoa.int/

Sources: www.finances.gouv.sn www.dgf.gouv.sn http://www.uemoa.int/ www.tresor.gouv.sn

Comments: The new authorities that came into power with the second alternation demonstrate a political will to respect transparency inall sectors of the state. We can confirm that at present, the statements of principle have resulted in considerable acts fostering a righteous

http://www.dgf.gouv.sn/


http://www.dpee.sn/


http://www.tresor.gouv.sn/


http://www.dpee.sn/


http://www.tresor.gouv.sn/


http://www.uemoa.int/

http://www.uemoa.int/

governance.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: We think that the researcher made an error on the website’s address www.dgf.gouv.sn. The correct address:www.dgf.finances.gouv.sn The following documents should be added to the list of national laws: Law no. 2011-15 of July 8, 2011, on theOrganic Law on Finance Acts (http://www.dgf.finances.gouv.sn/site2/docs_circulaires/LOLF_2011-15.pdf) and the country’s Constitution(http://www.gouv.sn/IMG/pdf/constition_sn.pdf).

Section 2. Comprehensiveness of the Executive's Budget Proposal

001. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear that are classified by administrative unit (that is, byministry, department, or agency)?

A. Yes, administrative units accounting for all expenditures are presented.

B. Yes, administrative units accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, administrative units accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by administrative unit.

E. Not applicable/other (please comment).

Senegal

A.

Score: 100

Sources: 2014 Executive's Budget Proposal (PBE), pages 28-42 http://www.dpee.sn/IMG/pdf/loi_de_finances_2014.pdf

GOVERNMENT REVIEWER


Comments: The presentation of the General State Budget has been improved through the digitization of the preparation and execution,and the adoption of a State Budgetary Nomenclature, which allows an administrative, functional and economic classification to be made.

PEER REVIEWER


Comments: The expenditures are presented in the initial 2014 Finance Act by administrative classification, in accordance with Article 16 ofLaw no. 2011-15 of July 8, 2011, on the Organic Law on Finance Acts and the first article of decree 2012-673 on the State’s BudgetaryNomenclature (http://www.dgf.finances.gouv.sn/site2/docs_circulaires/new_nomenclature.pdf).


http://www.dgf.finances.gouv.sn/site2/docs_circulaires/new_nomenclature.pdf

http://www.gouv.sn/IMG/pdf/constition_sn.pdf

http://www.dgf.finances.gouv.sn/site2/docs_circulaires/LOLF_2011-15.pdf



002. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by functional classification?

A. Yes, expenditures are presented by functional classification.

B. No, expenditures are not presented by functional classification.

C. Not applicable/other (please comment).

Senegal

B.

Score: 0

Sources: EBP (PBE) 2014

Comments: In the EBP (PBE), the expenditures are not presented by functional classification.

GOVERNMENT REVIEWER


Comments: To facilitate the resource budget vote procedures (enacted services and new measures), the codified presentation format ofthe Budget Proposal helps, in a condensed form, list the section (Ministry and Institutions), the chapter (Directorate General, Directorate,Decentralized Departments, Associated Services Receiving Subsidies from the State Budget) and the Titles (Debt Services “Title 1”- StaffExpenditures “Title 2” - Operation of Central and Decentralized Services “Title 3” - Current Transfers to Self-Managed Public Entities “Title 4”- Investment Expenditures Incurred by the State “Title 5” - Transfers in Capital Meant for Self-Managed Public Entities “Title 6” - SpecialTreasury Accounts “Title 7”). This does not mean that it is not possible to present the budget by an economic or functional classification.The IT system is set up to allow a detailed edition of the budget online which can include more than a thousand items for one section.

PEER REVIEWER


Suggested Answer: a.

003. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byfunctional classification, is the functional classificationcompatible with international standards?

A. Yes, the functional classification is compatible with international standards.

B. No, the functional classification is not compatible with international standards, or expenditures are not presented by functionalclassification.


Senegal

B.

Score: 0

Sources: OECD Guidelines on Fiscal Transparency

Comments: The expenditures are not presented by functional classification in the EBP.

GOVERNMENT REVIEWER



Comments: The functional classification currently used is inspired by the 2001 International Monetary Fund's manual on statistics onpublic finance. The international standards are well-used. The directives of the new harmonized framework of public finance are inspiredby the UEMOA manual.

PEER REVIEWER


Comments: The classification is not compatible with the international standards.

IBP COMMENT

The expenditures are not presented by functional classification

004. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the budgetyear by economic classification?

A. Yes, expenditures are presented by economic classification.

B. No, expenditures are not presented by economic classification.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014; pp. 28-42 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


005. If the Executive’s Budget Proposal or any supporting budgetdocumentation presents expenditures for the budget year byeconomic classification, is the economic classificationcompatible with international standards?

A. Yes, the economic classification is compatible with international standards.



B. No, the economic classification is not compatible with international standards, or expenditures are not presented by economicclassification.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014. See pgs. 28-42

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: b.

006. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the budget year?

A. Yes, programs accounting for all expenditures are presented.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented.

C. Yes, programs accounting for less than two-thirds of expenditures are presented.

D. No, expenditures are not presented by program.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, pgs. 109 - 111 www.minfinances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: Without any legal basis (Organic Law no. 2001-09 from October 2001 on Finance Acts not having set forth that the budget bepresented by program), the Government of Senegal, after its CFAA review (assessment of public finance management practices),experimented with program budgets to cover 26 ministries out of 31. These documents are submitted to the National Assembly forinformational purposes, but it is the resource budget which is submitted for approval. In 2009, the UEMOA adopted a new harmonizedframework of public finance, which builds on results-based management; the presentation of the budgets by program have clearobjectives and results indicators allows measurement of the performance of government action. The community framework is made up of6 directives: transparency code in the management of public finances, Finance Acts, State Budgetary Nomenclature, the general regulationon public accounting, the state’s accounting plan and the Government Financial Operations Table (TOFE). They were carried over intoSenegalese positive law as of 2012, but enter into force on January 1, 2017. Starting from this date, Senegal permanently cuts the current



resource budgets to have a program budget legally for each ministry.

PEER REVIEWER


007. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by any of the three expenditure classifications (byadministrative, economic, or functional classification)?

A. Yes, multi-year expenditure estimates are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, multi-year expenditure estimates are presented by two of the three expenditure classifications.

C. Yes, multi-year expenditure estimates are presented by only one of the three expenditure classifications.

D. No, multi-year expenditure estimates are not presented by any expenditure classification.


Senegal

D.

Score: 0

Sources: EBP (PBE) 2014 www.dgf.finances.gouv.sn www.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: As mentioned in the previous indicator, it is the resource budget that is currently applied. The program budgets enter intoforce on January 1, 2017. It is already important to stress that experimenting with program budgets is founded on three-year budgetaryceilings by Ministry and Institution (functional ceiling and investment ceiling). It is these structures’ responsibility to allocate the budgetbased on their sectoral priorities. This experimentation will be drawn upon in 2016, the period when the first program budget is beingprepared. The program defines four expenditure categories (staff categories - goods and services - investment - transfer). Eachexpenditure category has items (type of expenditure).

PEER REVIEWER


008. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditure estimates for amulti-year period (at least two-years beyond the budget year)by program?

A. Yes, multi-year estimates for programs accounting for all expenditures are presented.

B. Yes, multi-year estimates for programs accounting for at least two-thirds of, but not all, expenditures are presented.



C. Yes, multi-year estimates for programs accounting for less than two-thirds of expenditures are presented.

D. No, multi-year estimates for programs are not presented.


Senegal

D.

Score: 0

Sources: EBP (PBE) 2014 www.minfinances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: As a part of the program budget experimentation, it is important to emphasize that the multi-annual nature of the budgetaryceiling that will be in effect on January 1, 2017 present the allocations over three years and the programming process also presents theexpenditures of the programs over three years.

PEER REVIEWER


009. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of taxrevenue (such as income tax or VAT) for the budget year?

A. Yes, individual sources of tax revenue accounting for all tax revenue are presented.

B. Yes, individual sources of tax revenue accounting for at least two-thirds of, but not all, tax revenues are presented.

C. Yes, individual sources of tax revenue accounting for less than two-thirds of all tax revenues are presented.

D. No, individual sources of tax revenue are not presented.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, P. 24 www.minfinances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER






010. Does the Executive’s Budget Proposal or any supportingbudget documentation present the individual sources of non-tax revenue (such as grants, property income, and sales ofgovernment-produced goods and services) for the budgetyear?

A. Yes, individual sources of non-tax revenue accounting for all non-tax revenue are presented.

B. Yes, individual sources of non-tax revenue accounting for at least two-thirds of, but not all, non-tax revenues are presented.

C. Yes, individual sources of non-tax revenue accounting for less than two-thirds of all non-tax revenues are presented.

D. No, individual sources of non-tax revenue are not presented.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, p. 24 www.minfinances.gouv.sn www.dgf.finances.gouv.sn Finance Act (LFI) 2014, annex 1 p.10

GOVERNMENT REVIEWER


PEER REVIEWER


011. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for a multi-year period (at least two-years beyond the budget year)?

A. Yes, multi-year estimates of revenue are presented by category.

B. No, multi-year estimates of revenue are not presented by category.

C. Not applicable/other (please

Senegal

B.

Score: 0


Comments: The presentation by category is not shown in the EBP.





GOVERNMENT REVIEWER


PEER REVIEWER


012. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates for individualsources of revenue presented for a multi-year period (at leasttwo-years beyond the budget year)?

A. Yes, multi-year estimates for individual sources of revenue accounting for all revenue are presented.

B. Yes, multi-year estimates for individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented.

C. Yes, multi-year estimates for individual sources of revenue accounting for less than two-thirds of revenue are presented.

D. No, multi-year estimates for individual sources of revenue are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


013. Does the Executive’s Budget Proposal or any supportingbudget documentation present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?

A. Yes, all three estimates related to government borrowing and debt are presented.

B. Yes, two of the three estimates related to government borrowing and debt are presented.

C. Yes, one of the three estimates related to government borrowing and debt are presented.

D. No, none of the three estimates related to government borrowing and debt are not presented.




Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, pgs. 102-104 www.minfinances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


014. Does the Executive’s Budget Proposal or any supportingbudget documentation present information related to thecomposition of the total debt outstanding at the end of thebudget year? (The core information must include interest rateson the debt instruments; maturity profile of the debt; andwhether it is domestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total debt outstanding.

B. Yes, the core information is presented for the composition of the total debt outstanding.

C. Yes, information is presented, but it excludes some core elements.

D. No, information related to composition of total debt outstanding is not presented.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, p. 101-104 http://www.dpee.sn/IMG/pdf/loi_de_finances_2014.pdf

Comments: The maturity of the debt is not presented, additional information on creditors is presented.

GOVERNMENT REVIEWER


PEER REVIEWER





015. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, p. I and p. 104 www.finances.gouv.sn www.dgf.finances.gouv.sn

Comments: Indeed, the macroeconomic hypotheses, on which the revenue and expenditure estimates in the EBP are based, arepresented. Obviously, discussions on perspective are lacking.

GOVERNMENT REVIEWER


PEER REVIEWER


016. Does the Executive’s Budget Proposal or any supportingbudget documentation show the impact of differentmacroeconomic assumptions (i.e., sensitivity analysis) on thebudget? (The core information must include estimates of theimpact on expenditures, revenue, and debt of differentassumptions for the inflation rate, real GDP growth, andinterest rates.)

A. Yes, information beyond the core elements is presented to show the impact of different macroeconomic assumptions on the budget.

B. Yes, the core information is presented to show the impact of different macroeconomic assumptions on the budget.


D. No, information related to different macroeconomic assumptions is not presented.




Senegal

D.

Score: 0

Sources: EBP (EBP) 2014 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: Information on the different assumptions are available but are not summarized in the Multi-Year Economic BudgetProgramming document (DPBEP). This document covers the information on the assumptions selected for the macroeconomic framework.

PEER REVIEWER


017. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect expenditures?

A. Yes, estimates that show how all new policy proposals affect expenditures are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect expenditures are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect expenditure is presented.

D. No, information that shows how new policy proposals affect expenditure is not presented.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, pgs. II - VI, p. 67 www.minfinances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: An analysis in the narrative fashion is not included.


There is a discussion on the new policies on the indicated pages.

IBP COMMENT

We agree with the researcher





018. Does the Executive’s Budget Proposal or any supportingbudget documentation present information for at least thebudget year that shows how new policy proposals, as distinctfrom existing policies, affect revenues?

A. Yes, estimates that show how all new policy proposals affect revenues are presented, along with a narrative discussion.

B. Yes, estimates that show how all new policy proposals affect revenues are presented, but a narrative discussion is not included.

C. Yes, information that shows how some but not all new policy proposals affect revenues are presented.

D. No, information that shows how new policy proposals affect revenues is not presented.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, pgs. VI - VIII, p. 67 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: An analysis in the narrative fashion is not included.


The information is well presented on the indicated pages.

019. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for the yearpreceding the budget year (BY-1) by any of the threeexpenditure classifications (by administrative, economic, orfunctional classification)?

A. Yes, expenditure estimates for BY-1 are presented by all three expenditure classifications (by administrative, economic, and functionalclassification).

B. Yes, expenditure estimates for BY-1 are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-1 are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-1 are not presented by any expenditure classification.




Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, pgs. 57 - 65 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


020. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for the year preceding the budget year (BY-1)?

A. Yes, programs accounting for all expenditures are presented for BY-1.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-1.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-1.

D. No, expenditures are not presented by program for BY-1.


Senegal

D.

Score: 0

Sources: EBP (PBE) 2014 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


021. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have expenditure estimates of the year priorto the budget year (BY-1) been updated from the originalenacted levels to reflect actual expenditures?

A. Yes, expenditure estimates for BY-1 have been updated from the original enacted levels.

B. No, expenditure estimates for BY-1 have not been updated from the original enacted levels.






Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, P 57 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


022. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditure formore than one year prior to the budget year (that is, BY-2 andprior years) by any of the three expenditure classifications (byadministrative, economic, or functional classification)?

A. Yes, expenditure estimates for BY-2 and prior years are presented by all three expenditure classifications (by administrative, economic,and functional classification).

B. Yes, expenditure estimates for BY-2 and prior years are presented by two of the three expenditure classifications.

C. Yes, expenditure estimates for BY-2 and prior years are presented by only one of the three expenditure classifications.

D. No, expenditure estimates for BY-2 and prior years are not presented by any expenditure classification.


Senegal

B.

Score: 67


GOVERNMENT REVIEWER


PEER REVIEWER


023. Does the Executive’s Budget Proposal or any supportingbudget documentation present expenditures for individualprograms for more than one year preceding the budget year(that is, BY-2 and prior years)?





A. Yes, programs accounting for all expenditures are presented for BY-2 and prior years.

B. Yes, programs accounting for at least two-thirds of, but not all, expenditures are presented for BY-2 and prior years.

C. Yes, programs accounting for less than two-thirds of expenditures are presented for BY-2 and prior years.

D. No, expenditures are not presented by program for BY-2 and prior years.

E. Not applicable/other (please

Senegal

D.

Score: 0

Sources: EBP (PBE) 2014 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


024. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all expenditures reflect actual outcomes?

A. Two years prior to the budget year (BY-2).

B. Three years prior to the budget year (BY-3).

C. Before BY-3.

D. No actual data for all expenditures are presented in the budget or supporting budget documentation.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER






025. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue by category (such astax and non-tax) for the year preceding the budget year (BY-1)?

A. Yes, revenue estimates for BY-1 are presented by category.

B. No, revenue estimates for BY-1 are not presented by category.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER


026. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor the year preceding the budget year (BY-1)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-1.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue for BY-1 are presented.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues for BY-1 are presented.

D. No, individual sources of revenue are not presented for BY-1.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER






027. In the Executive’s Budget Proposal or any supporting budgetdocumentation, have the original estimates of revenue for theyear prior to the budget year (BY-1) been updated to reflectactual revenue collections?

A. Yes, revenue estimates for BY-1 have been updated from the original enacted levels.

B. No, revenue estimates for BY-1 have not been updated from the original enacted levels.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER


028. Does the Executive’s Budget Proposal or any supportingbudget documentation present revenue estimates by category(such as tax and non-tax) for more than one year prior to thebudget year (that is, BY-2 and prior years)?

A. Yes, revenue estimates for BY-2 and prior years are presented by category.

B. No, revenue estimates for BY-2 and prior years are not presented by category.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, p. 26 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER







029. Does the Executive’s Budget Proposal or any supportingbudget documentation present individual sources of revenuefor more than one year prior to the budget year (that is, BY-2and prior years)?

A. Yes, individual sources of revenue accounting for all revenue are presented for BY-2 and prior years.

B. Yes, individual sources of revenue accounting for at least two-thirds of, but not all, revenue are presented for BY-2 and prior years.

C. Yes, individual sources of revenue accounting for less than two-thirds of all revenues are presented for BY-2 and prior years.

D. No, individual sources of revenue are not presented for BY-2 and prior years.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, pp.23-26 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

Comments: The individual sources of revenue are indeed mentioned up to BY-2.

GOVERNMENT REVIEWER


PEER REVIEWER


030. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich all revenues reflect actual outcomes?



C. Before BY-3.

D. No actual data for all revenues are presented in the budget or supporting budget documentation.


Senegal

A.

Score: 100


http://www.minfinaces.gouv.sn/

Sources: EBP (PBE) 2014, pgs.23-26 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


031. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on governmentborrowing and debt, including its composition, for the yearproceeding the budget year (BY-1)? (The core information mustinclude the total debt outstanding at the end of BY-1; theamount of net new borrowing required during BY-1; interestpayments on the debt; interest rates on the debt instruments;maturity profile of the debt; and whether it is domestic orexternal debt.)

A. Yes, information beyond the core elements is presented for government debt.

B. Yes, the core information is presented for government debt.


D. No, information related to government debt is not presented.


Senegal

C.

Score: 33

Sources: EBP (PBE) 2014, p. XII http://www.dpee.sn/IMG/pdf/loi_de_finances_2014.pdf

Comments: Only loans and public debt for 2013 are presented.

GOVERNMENT REVIEWER



Comments: Since the organizational reform of the public debt management inspired by the UEMOA Regulation of 2007, the Governmentsubstantially improved the organizational device, the management tools (strategy, sustainability analysis, consolidated information systemon public debt). Key information is annually recorded in the multi-year strategy (over three years) for the management of public debt. Thelatest one is that of 2015-2018. It was produced in September and was submitted as an annex to the Finance Bill. The key information issummarized in the Finance Bill.

PEER REVIEWER



The document cited by the government reviewer is not attached to the EBP.




IBP COMMENT


032. In the Executive’s Budget Proposal or any supporting budgetdocumentation, what is the most recent year presented forwhich the debt figures reflect actual outcomes?



C. Before BY-3.

D. No actual data for government debt are presented in the budget or supporting budget documentation.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, p.102 http://www.dpee.sn/IMG/pdf/loi_de_finances_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


033. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on extra-budgetary funds for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for the extra-budgetary fund; and complete income,expenditure, and financing data on a gross basis.)

A. Yes, information beyond the core elements is presented for all extra-budgetary funds.

B. Yes, the core information is presented for all extra-budgetary funds.

C. Yes, information is presented, but it excludes some core elements or some extra-budgetary funds.

D. No, information related to extra-budgetary funds is not presented.


Senegal

C.


Score: 33

Sources: EBP (PBE) 2014, p. 76 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

Comments: The information exists but the declaration of intent is found in the form of an explanatory statement.

GOVERNMENT REVIEWER


Comments: The recent reform of the financial and accounting framework of the universities, hospital establishments, enforcementagencies and other similar organizations, including the financial and accounting audits carried out by the Inspector General of Finance(IGF) allowed for the integration of the funds from these public service operations in the budget.

PEER REVIEWER


034. Does the Executive’s Budget Proposal or any supportingbudget documentation present central government finances(both budgetary and extra-budgetary) on a consolidated basisfor at least the budget year?

A. Yes, central government finances are presented on a consolidated basis.

B. No, central government finances are not presented on a consolidated basis.


Senegal

A.

Score: 100

Sources: EBP (PBE) 2014, pgs. 24-25 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


035. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates ofintergovernmental transfers for at least the budget year?

A. Yes, estimates of all intergovernmental transfers are presented, along with a narrative discussion.

B. Yes, estimates of all intergovernmental transfers are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all intergovernmental transfers are presented.





D. No, estimates of intergovernmental transfers are not presented.


Senegal

D.

Score: 0

Sources: EBP (PBE) 2014, information not provided www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER



Comments: The Executive's Budget Proposal has always presented inter-governmental transfers (meant for local authorities). This regardsthe Decentralization Allocation Fund (FDD for the operation of decentralized services, the powers of which are transferred to localauthorities), the Decentralization Allocation Fund (FDD to permit the local authorities to use the decentralized services of the central state),the FECL (Capital Development Funds for Local Authorities) to reinforce the means of investment of local authorities and finally, thetransfers of capital from budgetary investment appropriations carried out by the state. These different transfers destined to localauthorities are the subject of inter-ministerial orders on their distribution between the recipient bodies. The narrative elements areinstead presented in the presentation notes of of the orders.

PEER REVIEWER


Suggested Answer: c.


Although these funds exist, they are the subject of ministerial orders and are not part of the EBP.

IBP COMMENT


036. Does the Executive’s Budget Proposal or any supportingbudget documentation present alternative displays ofexpenditures (such as by gender, by age, by income, or byregion) to illustrate the financial impact of policies on differentgroups of citizens, for at least the budget year?

A. Yes, at least three alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups ofcitizens.

B. Yes, two alternative displays of expenditures are presented to illustrate the financial impact of policies on different groups of citizens.

C. Yes, one alternative display of expenditures is presented to illustrate the financial impact of policies on different groups of citizens.

D. No, alternative displays of expenditures are not presented to illustrate the financial impact of policies on different groups of citizens.


Senegal



D.

Score: 0

Sources: EBP (PBE) 2014 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


037. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of transfers to publiccorporations for at least the budget year?

A. Yes, estimates of all transfers to public corporations are presented, along with a narrative discussion.

B. Yes, estimates of all transfers to public corporations are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all transfers to public corporations are presented.

D. No, estimates of transfers to public corporations are not presented.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, pgs.107 - 113 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER



Comments: Transfers to public enterprises are presented with the narrative style in the Executive's Budget Proposal. This usuallyconcerns the operating or investment subsidy meant for the SENELEC (national electricity company), the SAR (African Refining Company),the SDE (water company), and to SUNEOR (oil mill). These transfers have also been discussed by the International Monetary Fund (IMF) toagree on the levels of subsidy on the producer price of the groundnut peanut, increase of consumer tariffs on water, electricity, anddomestic gas.

PEER REVIEWER



Comments: Estimates are presented without an analysis in the narrative fashion.

IBP COMMENT

There are no explanations of these transfers in the finance bill.





038. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on quasi-fiscalactivities for at least the budget year? (The core informationmust include a statement of purpose or policy rationale for thequasi-fiscal activity and the intended beneficiaries.)

A. Yes, information beyond the core elements is presented for all quasi-fiscal activities.

B. Yes, the core information is presented for all quasi-fiscal activities.

C. Yes, information is presented, but it excludes some core elements or some quasi-fiscal activities.

D. No, information related to quasi-fiscal activities is not presented.


Senegal

D.

Score: 0

Sources: EBP (PBE)2014 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER



Comments: An annex on tax expenditures and an annex on expenditures in the form of reserves are presented in the budgetarydocuments to allow the state to deal with the budget folders awaiting legal procedures if there is a legal dispute that might unravel duringthe budgetary year.

PEER REVIEWER



The examples cited by the reviewer are not quasi-fiscal activities.

039. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on financial assetsheld by the government? (The core information must include alisting of the assets, and an estimate of their value.)

A. Yes, information beyond the core elements is presented for all financial assets.

B. Yes, the core information is presented for all financial assets.

C. Yes, information is presented, but it excludes some core elements or some financial assets.

D. No, information related to financial assets is not presented.




Senegal

C.

Score: 33


GOVERNMENT REVIEWER



Comments: Information on the financial assets (net external assets) are presented in the Economic and Financial Report (REF), which ispresented at the same time as the Finance Bill. The REF is attached to the LFI (Initial Finance Act) submitted to the national assembly.

PEER REVIEWER



I agree.

040. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on nonfinancialassets held by the government? (The core information mustinclude a listing of the assets by category.)

A. Yes, information beyond the core elements is presented for all nonfinancial assets.

B. Yes, the core information is presented for all nonfinancial assets.

C. Yes, information is presented, but it excludes some nonfinancial assets.

D. No, information related to nonfinancial assets is not presented.


Senegal

D.

Score: 0

Sources: N A

GOVERNMENT REVIEWER


PEER REVIEWER




041. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of expenditurearrears for at least the budget year?

A. Yes, estimates of all expenditure arrears are presented, along with a narrative discussion.

B. Yes, estimates of all expenditure arrears are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all expenditure arrears are presented.

D. No, estimates of expenditure arrears are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


042. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on contingentliabilities, such as government loan guarantees or insuranceprograms? (The core information must include a statement ofpurpose or policy rationale for each contingent liability; thenew guarantees or insurance commitments proposed for thebudget year; and the total amount of outstanding guaranteesor insurance commitments (the gross exposure) at the end ofthe budget year.)

A. Yes, information beyond the core elements is presented for all contingent liabilities.

B. Yes, the core information is presented for all contingent liabilities.

C. Yes, information is presented, but it excludes some core elements or some contingent liabilities.

D. No, information related to contingent liabilities is not presented.


Senegal

C.



Score: 33


Comments: The information is presented in a non-exhaustive manner.

GOVERNMENT REVIEWER


PEER REVIEWER


043. Does the Executive’s Budget Proposal or any supportingbudget documentation present projections that assess thegovernment’s future liabilities and the sustainability of itsfinances over the longer term? (The core information mustcover a period of at least 10 years and include themacroeconomic and demographic assumptions used and adiscussion of the fiscal implications and risks highlighted bythe projections.)

A. Yes, information beyond the core elements is presented to assess the government’s future liabilities and the sustainability of itsfinances over the longer term.

B. Yes, the core information is presented to assess the government’s future liabilities and the sustainability of its finances over the longerterm.


D. No, information related to future liabilities and the sustainability of finances over the longer term is not presented.


Senegal

D.

Score: 0


Comments: Ten-year future liabilities do not exist.

GOVERNMENT REVIEWER


PEER REVIEWER






044. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of the sources ofdonor assistance, both financial and in-kind?

A. Yes, estimates of all sources of donor assistance are presented, along with a narrative discussion.

B. Yes, estimates of all sources of donor assistance are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all sources of donor assistance are presented.

D. No, estimates of the sources of donor assistance are not presented.


Senegal

B.

Score: 67


Comments: Yes, the information on the sources of donor aid are presented, even if the narrative style is lacking.

GOVERNMENT REVIEWER


Comments: It is important to specify that the information on all the sources of donor aid are certainly presented in a consolidated mannerwithout a narrative in the executive Finance Bill; nevertheless, to have correctly the data of the multi-year budgetary program over threeyears with a rolling program and all the narrative related to it, the PTIP “Three-Year Public Investment Program,” which is a program actthat is attached to the initial finance bill, must be referred to. Regarding the budget grants (sectoral or general), the resources are wired tothe general treasury account opened in the books of the CBWAS. They are interchangeable with the ordinary resources.

PEER REVIEWER


045. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on taxexpenditures for at least the budget year? (The coreinformation must include a statement of purpose or policyrationale for each tax expenditure, the intended beneficiaries,and an estimate of the revenue foregone.)

A. Yes, information beyond the core elements is presented for all tax expenditures.

B. Yes, the core information is presented for all tax expenditures.

C. Yes, information is presented, but it excludes some core elements or some tax expenditures.

D. No, information related to tax expenditures is not presented.




Senegal

B.

Score: 67

Sources: EBP (PBE) 2014

GOVERNMENT REVIEWER



Comments: Since 2008, the Government of Senegal has developed the tax expenditure report and assesses tax expenditures for theInitial Finance Bill preparation needs. The tax expenditures are presented in the budgetary document “Ways and Means” of the state,which is an integral part of the LFI proposal and is submitted at the same time as the LFI proposal and the REF.

PEER REVIEWER



I agree

046. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of earmarkedrevenues?

A. Yes, estimates of all earmarked revenues are presented, along with a narrative discussion.

B. Yes, estimates of all earmarked revenues are presented, but a narrative discussion is not included.

C. Yes, estimates of some but not all earmarked revenues are presented.

D. No, estimates of earmarked revenues are not presented.


Senegal

B.

Score: 67

Sources: EBP (PBE) 2014, pgs. 6, 82, 100, 107 - 111 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: It is important to specify that the narrative is well presented in the LFI proposal, which has its annexes. For instance, para-fiscal charges applied to the price of a fuel pump are allocated partially to the FSIPP (Petroleum Products Import Security Fund, whichsupports SENELEC) and partially to the FERA (Annual Road Maintenance Fund). As another example, the revenue resulting from telephonyfees is allocated to the ARTP (State Telecommunications and Postal Regulation Agency).

PEER REVIEWER




047. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for the budget year?

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for the budget year are presented, buta narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for the budget yearis presented.

D. No, information on the link between the budget and the government’s stated policy goals for the budget year is not presented.


Senegal

A.

Score: 100

Sources: PBE 2014, pp. I - VI www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: In accordance with the new directives of the 2009 harmonized framework of public finances of UEMOA, the government isworking long-term on the development of the budgetary framework letter and the DPBEP (Multi-Annual Economic Budget ProgrammingDocument) to set the priorities of strategic allocations of resources of the General State Budget. Since 2013, the DPBEP has been subject tothe validation of the Council of Ministers before being submitted to a Budget Orientation Debate (DOB) with the National Assembly.

PEER REVIEWER


048. Does the Executive’s Budget Proposal or any supportingbudget documentation present information on how theproposed budget (both new proposals and existing policies) islinked to government’s policy goals for a multi-year period (forat least two years beyond the budget year)?

A. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,along with a narrative discussion.

B. Yes, estimates that show how the proposed budget is linked to all the government’s policy goals for a multi-year period are presented,but a narrative discussion is not included.

C. Yes, information that shows how the proposed budget is linked to some but not all of the government’s policy goals for a multi-yearperiod is presented.



D. No, information on the link between the budget and the government’s stated policy goals for a multi-year period is not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: It is important to highlight the undeniable progress made by the government. The budgetary allocations over three years aresent to the spending Ministries and Institutions for their budgetary programming needs. The three-year DPBEP is a document that alsodeals with this concern. As mentioned, the DPBEP is adopted by the Council of Ministers and is submitted to the National Assembly for theneeds of the Budget Orientation Debate (DOB).

PEER REVIEWER


IBP COMMENT

The DPBEP corresponds to the preliminary budget report and cannot be cited here

049. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on inputs tobe acquired for at least the budget year?

A. Yes, nonfinancial data on inputs to be acquired are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on inputs to be acquired are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on inputs to be acquired are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on inputs to be acquired are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: It is important to highlight that the input acquisition procedures are an integral part of the budgetary procedures. The





General Procurement Notices and the Public Procurement Plans are produced and published. These documents, drafted by thecontracting authorities receiving the state budget appropriations, are not submitted to the National Assembly. They are not part of theLFI’s annexes. By contrast, after the Finance Act is voted on and enacted, it is submitted to the Central Public Procurement Directorate(DCMP) for approval of the procurement modes proposed for the different inputs (call for international bids - call for national bids - directcontracts - custom contracts - shopping, etc.). Even better, since 2008, the government has put into operation a Public ProcurementManagement System (SYGMAP). The GPNs (General Procurement Notices) and PPMs (Public Procurement Plans) are put online by thecontracting authorities directly by or through their Public Procurement Cells (CPM).

PEER REVIEWER


IBP COMMENT

The reviewer’s reasoning does not respond to the question asked

050. Does the Executive’s Budget Proposal or any supportingbudget documentation present nonfinancial data on results (interms of outputs or outcomes) for at least the budget year?

A. Yes, nonfinancial data on results are provided for each program within all administrative units (or functions).

B. Yes, nonfinancial data on results are presented for all administrative units (or functions) but not for all (or any) programs.

C. Yes, nonfinancial data on results are presented for some programs and/or some administrative units (or functions).

D. No, nonfinancial data on results are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


Comments: Indeed, if by output they mean the results of the public procurement, the related information is presented in the provisional,then definitive award notice, which are published in the SYGMAP and in the area’s mass-circulation newspapers, such as Le Soleil, LePopulaire. By contrast, if by output they mean the reception of acquisitions (such as a constructed high school, a renovated national roador a constructed well), the related information is documented in the technical and financial execution reports and in the annualperformance reports of the spending ministries.

PEER REVIEWER


051. Are performance targets assigned to nonfinancial data onresults in the Executive’s Budget Proposal or any supportingbudget documentation?



A. Yes, performance targets are assigned to all nonfinancial data on results.

B. Yes, performance targets are assigned to most nonfinancial data on results.

C. Yes, performance targets are assigned to some nonfinancial data on results.

D. No, performance targets are not assigned to nonfinancial data on results, or the budget does not present nonfinancial data on results.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


Comments: Although the legal basis of the results- and performance-based program budget are only applicable after 2017, it isnevertheless important to highlight that the Government of Senegal has been experimenting with this performance based-approach since2006. Starting from January 2017, all ministries will have to submit a program budget and Annual Performance Projects (PAP). At the endof the fiscal year, they produce their Annual Performance Report (APR), retracing the physical and financial results and analyzing thebudget execution conditions from which they draw lessons and improve future planning. The PAPs and APRs will be submitted to theNational Assembly. Concerning the Court of Accounts, it is anticipated that it will do an assessment of public policy and give an opinion onthe APR's results. These new prerogatives resulting from the reform of the Supreme Public Finance Institution are included in the new2012 organic law on the Court of Accounts.

PEER REVIEWER


052. Does the Executive’s Budget Proposal or any supportingbudget documentation present estimates of policies (both newproposals and existing policies) that are intended to benefitdirectly the country’s most impoverished populations in atleast the budget year?

A. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, along witha narrative discussion.

B. Yes, estimates of all policies that are intended to benefit directly the country’s most impoverished populations are presented, but anarrative discussion is not included.

C. Yes, estimates of some but not all policies that are intended to benefit directly the country’s most impoverished populations arepresented.

D. No, estimates of policies that are intended to benefit directly the country’s most impoverished populations are not presented.


Senegal

C.



Score: 33

Sources: EBP (PBE) 2014, pgs. I - VI ; pgs. 105 - 106 www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

Comments: The information is insufficient.

GOVERNMENT REVIEWER


PEER REVIEWER


053. Does the executive release to the public its timetable forformulating the Executive’s Budget Proposal (that is, adocument setting deadlines for submissions from othergovernment entities, such as line ministries or subnationalgovernment, to the Ministry of Finance or whatever centralgovernment agency is in charge of coordinating the budget’sformulation)?

A. Yes, a detailed timetable is released to the public.

B. Yes, a timetable is released, but some details are excluded.

C. Yes, a timetable is released, but it lacks important details.

D. No, a timetable is not issued to the public.


Senegal

A.

Score: 100

Sources: Decree No. 2011-540 of April 26, 2011 on the Financial and Accounting Regime of Public Establishments, Agencies and OtherSimilar Public Organizations (including the Budget Schedule) www.dpee.sn www.minfinaces.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


Comments: Concerning the Central Administration (Ministries and Constitutional Bodies “Presidency of the Republic” - “Supreme Court” -“Constitutional Council” - “Court of Accounts”), since 2009, the government issued a decree no. 2009-85 of 01-30-2009 on the preparationof the state budget, which determines the development process and identifies the main components and responsible structures. Thedecree establishes the time frame for completion of the principal steps. Operationally, each year the Ministry of Finance sends out anewsletter on the preparation of the finance bill with a time frame of budgetary conferences that establishes a dialogue between theministries and institutions and the budget directorate of the ministry of finance. Regarding the administrative public establishments andexecuting agencies and other equivalent bodies, their process is codified by decree no. 2014-1472 of 11-12-2014 amending decree no.2011-540 of 04-26-2011 on the financial and accounting regime.

PEER REVIEWER






http://www.dpee.sn/

Comments: Decree no. 2009-85 from January 30, 2009 on the state budget preparation.

Section 3. Comprehensiveness of Other Key Budget Documents

054. Does the Pre-Budget Statement present information on themacroeconomic forecast upon which the budget projectionsare based? (The core information must include a discussion ofthe economic outlook with estimates of nominal GDP level,inflation rate, real GDP growth, and interest rates.)

A. Yes, information beyond the core elements is presented for the macroeconomic forecast.

B. Yes, the core information is presented for the macroeconomic forecast.


D. No, information related to the macroeconomic forecast is not presented.


Senegal

B.

Score: 67

Sources: DPBEP 2015 -2017, p. 13 The DPBEP = Multi-Year Economic and Budget Program Document (Document de ProgrammationBudgétaire et Économique Pluriannuelle) http://www.dgf.finances.gouv.sn/site2/documentation/DB/DPBEP_2015_2017.pdf

Comments: The macroeconomic hypotheses contained in the 2015-2017 DPBEP present essential information on the following points: thenominal GDP level; the inflation rate; the actual GDP growth; and the interest rates.

GOVERNMENT REVIEWER


PEER REVIEWER


055. Does the Pre-Budget Statement present information on thegovernment’s expenditure policies and priorities that will guidethe development of detailed estimates for the upcomingbudget? (The core information must include a discussion ofexpenditure policies and priorities and an estimate of totalexpenditures.)

A. Yes, information beyond the core elements is presented for the government’s expenditure policies and priorities.

B. Yes, the core information is presented for the government’s expenditure policies and priorities.



D. No, information related to the government’s expenditure policies and priorities is not presented.


Senegal

A.

Score: 100

Sources: DPBEP 2015 -2017, pgs. 4 - 8 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


056. Does the Pre-Budget Statement present information on thegovernment’s revenue policies and priorities that will guide thedevelopment of detailed estimates for the upcoming budget?(The core information must include a discussion of revenuepolicies and priorities and an estimate of total revenues.)

A. Yes, information beyond the core elements is presented for the government’s revenue policies and priorities.

B. Yes, the core information is presented for the government’s revenue policies and priorities.


D. No, information related to the government’s revenue policies and priorities is not presented.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER






057. Does Pre-Budget Statement present three estimates relatedto government borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?






Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Estimates related to loans or public debt are presented, but not all of them.


Loans, interest and total debt are presented

IBP COMMENT


058. Does the Pre-Budget Statement present estimates of totalexpenditures for a multi-year period (at least two-yearsbeyond the budget year)?

A. Yes, multi-year expenditure estimates are presented.

B. No, multi-year expenditure estimates are not presented.


Senegal

A.



Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER


059. Does the Enacted Budget present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Enacted Budget presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Enacted Budget presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Enacted Budget presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Enacted Budget does not present expenditure estimates by any expenditure classification.


Senegal

B.

Score: 67

Sources: 2014 Initial Finance Act (LFI), annex 3, page 13, annex 4, page 24, annex 9 bis page 36, annex 10, page 37http://www.dgf.finances.gouv.sn/site2/docs_circulaires/LFI_2014.pdf

GOVERNMENT REVIEWER



Comments: Currently, the General State Budget, based on the new budgetary nomenclature (NBE) can be presented under the threeclassifications (administrative, economic and functional). Better, in 2017, the NBE will present the budget following the classification byprogram. Through the SIGFIP (Information System for Public Financial Management) we can also edit the tables with cross-classifications.

PEER REVIEWER



Comments: The expenditure estimates are presented by three expenditure classifications, in accordance with Article 16 of law no. 2011-15 on the organic law on finance acts and the first article of decree 2012-673 on the state’s budgetary nomenclature. See the 2014 adoptedbudget (http://www.dpee.sn/IMG/pdf/loi_de_finances_2014_votee.pdf).


No functional classification

IBP COMMENT

http://www.dpee.sn/IMG/pdf/loi_de_finances_2014_votee.pdf

http://www.dgf.finances.gouv.sn/site2/docs_circulaires/LFI_2014.pdf




060. Does the Enacted Budget present expenditure estimates forindividual programs?

A. Yes, the Enacted Budget presents estimates for programs accounting for all expenditures.

B. Yes, the Enacted Budget presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Enacted Budget presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Enacted Budget does not present expenditure estimates by program.


Senegal

B.

Score: 67

Sources: LFI 2014, annex 9 bis p. 36, annex 10 p. 39 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


061. Does the Enacted Budget present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Enacted Budget presents revenue estimates by category.

B. No, the Enacted Budget does not present revenue estimates by category.


Senegal

A.

Score: 100

Sources: LFI 2014, annex 1 p. 10 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER






062. Does the Enacted Budget present individual sources ofrevenue?

A. Yes, the Enacted Budget presents individual sources of revenue accounting for all revenue.

B. Yes, the Enacted Budget presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Enacted Budget presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Enacted Budget does not present individual sources of revenue.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER


063. Does the Enacted Budget present three estimates related togovernment borrowing and debt: the amount of net newborrowing required during the budget year; the total debtoutstanding at the end of the budget year; and interestpayments on the debt for the budget year?






Senegal

A.

Score: 100






GOVERNMENT REVIEWER


PEER REVIEWER


064. What information is provided in the Citizens Budget? (Thecore information must include expenditure and revenue totals,the main policy initiatives in the budget, the macroeconomicforecast upon which the budget is based, and contactinformation for follow-up by citizens.)

A. The Citizens Budget provides information beyond the core elements.

B. The Citizens Budget provides the core information.

C. The Citizens Budget provides information, but it excludes some core elements.

D. The Citizens Budget is not published.


Senegal

A.

Score: 100

Sources: Citizens Budget (Budget pour le Citoyen), p.5, pgs. 7 - 11http://www.dgf.finances.gouv.sn/site2/docs_circulaires/budget_citoyen_2014.pdf

Comments: Additional information on the procedure for drafting the budget, on debt and on the special accounts are also presented.

GOVERNMENT REVIEWER


Comments: The 2015 citizens budget is prepared and put online on the Directorate General of Finance’s (DGF) website. The 2015 versionwas scaled down to make it look better and easier to understand for non-specialists.

PEER REVIEWER



Comments: Only key information is presented in the citizens budget.


We keep "a"

IBP COMMENT

We agree with the researcher, there is additional information like the budget preparation process

065. How is the Citizens Budget disseminated to the public?


A. A Citizens Budget is disseminated widely through a combination of at least three different appropriate tools and media (such as theInternet, billboards, radio programs, newspapers, etc.).

B. A Citizens Budget is published by using at least two, but less than three, means of dissemination, but no other dissemination efforts areundertaken by the executive.

C. A Citizens Budget is disseminated only by using one means of dissemination.

D. A Citizens Budget is not published.


Senegal

B.

Score: 67

Sources: On the internet and in paper version

Comments: The citizens budget has also been distributed in a hard copy (paper).

GOVERNMENT REVIEWER


PEER REVIEWER


066. Has the executive established mechanisms to identify thepublic’s requirements for budget information prior topublishing the Citizens Budget?

A. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, andthese mechanisms are accessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget;while these mechanisms are accessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s requirements for budget information in the Citizen’s Budget, butthese mechanisms are not accessible.

D. No, the executive has not established any mechanisms to identify the public’s requirements for budget information in the Citizen’sBudget.


Senegal

D.

Score: 0

Sources: www.finances.gouv.sn www.dgf.finances.gouv.sn

Comments: The Ministry of the Economy and Finance’s services took care of the development of the citizens budget, which they call the



“Budget for the Citizen.”

GOVERNMENT REVIEWER


PEER REVIEWER


067. Are “citizens” versions of budget documents publishedthroughout the budget process?

A. A citizens version of budget documents is published for each of the four stages of the budget process (budget formulation, enactment,execution, and audit).

B. A citizens version of budget documents is published for at least two of the four stages of the budget process.

C. A citizens version of budget documents is published for at least one stage of the budget process.

D. No citizens version of budget documents is published.


Senegal

C.

Score: 33

Sources: Budget for the Citizen www.dgf.finances.gouv.sn

Comments: Only the Enacted Budget was made the object of a simplification effort in order to make it accessible to the public (Budget forthe Citizen).

GOVERNMENT REVIEWER


PEER REVIEWER


068. Do the In-Year Reports present actual expenditures by anyof the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the In-Year Reports present actual expenditures by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the In-Year Reports present actual expenditures by two of the three expenditure classifications.

C. Yes, the In-Year Reports present actual expenditures by only one of the three expenditure classifications.

D. No, the In-Year Reports do not present actual expenditures by any expenditure classification.



Senegal

B.

Score: 67

Sources: Budgetary execution report of the 4th quarter 2013 pgs. 8 - 14 et de 22 -31http://www.dgf.finances.gouv.sn/site2/rapports_trimestriels/rapport_decembre_2013.pdf

Comments: Yes, the budget execution reports are indeed presented by the MEF (Ministry of the Economy and Finance). And the actualexpenditures are presented by the three classifications.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The three expenditure classifications are presented in the in-year reports.


No functional classification

069. Do the In-Year Reports present actual expenditures forindividual programs?

A. Yes, the In-Year Reports present actual expenditures for programs accounting for all expenditures.

B. Yes, the In-Year Reports present actual expenditures for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the In-Year Reports present actual expenditures for programs accounting for less than two-thirds of expenditures.

D. No, the In-Year Reports do not present actual expenditures by program.


Senegal

D.

Score: 0

Sources: www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER





http://www.dgf.finances.gouv.sn/site2/rapports_trimestriels/rapport_decembre_2013.pdf

Comments: A presentation of the actual expenditures for the programs is done, but not all.

IBP COMMENT

The programs are not presented in the execution reports

070. Do the In-Year Reports compare actual year-to-dateexpenditures with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?

A. Yes, comparisons are made for expenditures presented in the In-Year Reports.

B. No, comparisons are not made for expenditures presented in the In-Year Reports.


Senegal

A.

Score: 100

Sources: Quarterly budgetary execution reports www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


071. Do In-Year Reports present actual revenue by category(such as tax and non-tax)?

A. Yes, In-Year Reports present actual revenue by category.

B. No, In-Year Reports do not present actual revenue by category.


Senegal

A.

Score: 100

Sources: 4th quarter budgetary execution report, pgs. 5-6 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER






PEER REVIEWER


072. Do In-Year Reports present the individual sources ofrevenue for actual revenues collected?

A. Yes, In-Year Reports present individual sources of actual revenue accounting for all revenue.

B. Yes, In-Year Reports present individual sources of actual revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, In-Year Reports present individual sources of actual revenue accounting for less than two-thirds of all revenue.

D. No, In-Year Reports do not present individual sources of actual revenue.


Senegal

A.

Score: 100

Sources: Quarterly budgetary execution reports (4th quarter) p. 6 and p.19 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


073. Do the In-Year Reports compare actual year-to-daterevenues with either the original estimate for that period(based on the enacted budget) or the same period in theprevious year?

A. Yes, comparisons are made for revenues presented in the In-Year Reports.

B. No, comparisons are not made for revenues presented in the In-Year Reports.


Senegal

A.

Score: 100

Sources: Quarterly budgetary execution reports www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER






PEER REVIEWER


074. Do In-Year Reports present three estimates related to actualgovernment borrowing and debt: the amount of net newborrowing; the total debt outstanding; and interest payments?






Senegal

A.

Score: 100

Sources: 4th quarter budgetary execution report, p. 10 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


075. Do In-Year Reports present information related to thecomposition of the total actual debt outstanding? (The coreinformation must include interest rates on the debtinstruments; maturity profile of the debt; and whether it isdomestic or external debt.)

A. Yes, information beyond the core elements is presented for the composition of the total actual debt outstanding.

B. Yes, the core information is presented for the composition of the total actual debt outstanding.


D. No, information related to composition of total actual debt outstanding is not presented.


Senegal

C.



Score: 33

Sources: Quarterly budgetary execution report (4th quarter budgetary execution report, p. 10) www.finances.gouv.snwww.dgf.finances.gouv.sn

Comments: All of the information is not presented.

GOVERNMENT REVIEWER


PEER REVIEWER


076. Does the Mid-Year Review of the budget include an updatedmacroeconomic forecast for the budget year underway?

A. Yes, the estimates for the macroeconomic forecast have been updated, and an explanation of all of the differences between the originaland updated forecasts is presented.

B. Yes, the estimates for macroeconomic forecast have been updated, and an explanation of some of the differences between the originaland updated forecasts is presented.

C. Yes, the estimates for macroeconomic forecast have been updated, but an explanation of the differences between the original andupdated forecast is not presented.

D. No, the estimates for macroeconomic forecast have not been updated.


Senegal

D.

Score: 0

Sources: N A

Comments: Senegal produces quarterly budgetary execution reports and the second quarter report is not considered a mid-year review.Consequently, in Senegal's case, we cannot speak of the mid-year review.

GOVERNMENT REVIEWER



Comments: Senegal’s public finance management is regularly the object by two reviews through its economic and financial programsigned with the IMF. These reviews, on the basis of the performance of budgetary revenue recovery (level of revenue losses on forecasts,mid-term growth rates obtained, how the domestic economic activity and the international environment behaved over the year and, takinginto account implications of the situation of expenditures, revise the macroeconomic framework and the TOFE). The Minister of Financebeing responsible for the financial balance of the budget, based on the review recommendations, carries out a modulation of theappropriations or proposes an amending finance act. This revision can also be engendered by new, exceptional resources. The MEFPassesses the relevance and decides upon the appropriate means for adjustment foreseen under the legal and regulatory framework of thefinance acts.

PEER REVIEWER





Comments: The 2014 amending finance act is made available to the public(http://www.dgf.finances.gouv.sn/site2/documentation/DB/LFR_2014.pdf). See pgs. 1 to 7


Document published too late

077. Does the Mid-Year Review of the budget include updatedexpenditure estimates for the budget year underway?

A. Yes, expenditure estimates have been updated, and an explanation of all of the differences between the original and updatedexpenditure estimates is presented.

B. Yes, expenditure estimates have been updated, and an explanation of some of the differences between the original and updatedexpenditure estimates is presented.

C. Yes, expenditure estimates have been updated, but an explanation of the differences between the original and updated expenditureestimates is not presented.

D. No, expenditure estimates have not been updated.


Senegal

D.

Score: 0

Sources: N A


GOVERNMENT REVIEWER



Comments: See my comments on indicator 077.

PEER REVIEWER



Comments: "The 2014 amending finance act is made available to the public(http://www.dgf.finances.gouv.sn/site2/documentation/DB/LFR_2014.pdf). See pages 27 to 45



http://www.dgf.finances.gouv.sn/site2/documentation/DB/LFR_2014.pdf


078. Does the Mid-Year Review of the budget presentexpenditure estimates by any of the three expenditureclassifications (by administrative, economic, or functionalclassification)?

A. Yes, the Mid-Year Review presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Mid-Year Review presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Mid-Year Review presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Mid-Year Review does not present expenditure estimates by any expenditure classification.


Senegal

D.

Score: 0

Sources: N A


GOVERNMENT REVIEWER



Comments: The existence of the new NBE implemented in the SIGFIP facilitates the editing of budgetary documents following the threeclassifications. In case of the revision of the macroeconomic framework to the point of incorporating it into an amending finance act, theSIGFIP can bring out the amending finance bill following the three classifications.

PEER REVIEWER



Comments: The 2014 amending finance act is made available to the public(http://www.dgf.finances.gouv.sn/site2/documentation/DB/LFR_2014.pdf). See pgs. 27 to 45 and pgs. 62 to 72



079. Does the Mid-Year Review of the budget presentexpenditure estimates for individual programs?

A. Yes, the Mid-Year Review presents estimates for programs accounting for all expenditures.

B. Yes, the Mid-Year Review presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Mid-Year Review presents estimates for programs accounting for less than two-thirds of expenditures.


D. No, the Mid-Year Review does not present expenditure estimates by program.


Senegal

D.

Score: 0

Sources: N A

Comments: Senegal produces quarterly budgetary execution reports and the second quarter report is not considered a mid-year review.Consequently, for Senegal, we cannot speak of the mid-year review.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Loi de finances rectificative 2014 Voir p. 73 à 78

080. Does the Mid-Year Review of the budget include updatedrevenue estimates for the budget year underway?

A. Yes, revenue estimates have been updated, and an explanation of all of the differences between the original and updated revenueestimates is presented.

B. Yes, revenue estimates have been updated, and an explanation of some of the differences between the original and updated revenueestimates is presented.

C. Yes, revenue estimates have been updated, but an explanation of the differences between the original and updated revenue estimatesis not presented.

D. No, revenue estimates have not been updated.


Senegal

D.

Score: 0

Sources: N A


GOVERNMENT REVIEWER



Comments: In the case of a review giving rise to an amending finance act, the initial revenue estimates are confirmed to be updated. TheDirectorate of Forecasting and Economic Studies (DPEE), in relation with the revenue agencies and the Budget Directorate, is releasing anew table of revised revenue objectives on a monthly basis. The newly designed table is used as the dashboard for the revenuesupervisory committee, which meets each Tuesday at MEFP, chaired by an MEFP technical adviser. In the amending finance act, variancesare identified and explained.

PEER REVIEWER



Comments: 2014 amending finance act (LFR) See pgs. 3 to 7



081. Does the Mid-Year Review of the budget present revenueestimates by category (such as tax and non-tax)?

A. Yes, the Mid-Year Review presents revenue estimates by category.

B. No, the Mid-Year Review does not present revenue estimates by category.


Senegal

B.

Score: 0

Sources: www.dgf.finances.gouv.sn


GOVERNMENT REVIEWER



Comments: The table of revised revenue objectives presents all of the tax and non-tax revenue categories and the objectives are revisedon a monthly basis. This is the MEFP’s revenue supervisory committee’s dashboard.

PEER REVIEWER



Comments: 2014 amending finance act See p. 26




082. Does the Mid-Year Review of the budget present individualsources of revenue?

A. Yes, the Mid-Year Review presents individual sources of revenue accounting for all revenue.

B. Yes, the Mid-Year Review presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Mid-Year Review presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Mid-Year Review does not present individual sources of revenue.


Senegal

D.

Score: 0

Sources: N A


GOVERNMENT REVIEWER



Comments: If there is an amending finance act, the table of revised revenue objectives specifies the different sources (taxpayers andimporters) of fees or area reviews, dividends to receive or budget grants.

PEER REVIEWER



Comments: 2014 amending finance act (LFR) See pgs.7 and 26



083. Does the Mid-Year Review of the budget include updatedestimates of government borrowing and debt, including itscomposition, for the budget year underway?

A. Yes, estimates of government borrowing and debt have been updated, and information on all of the differences between the originaland updated estimates is presented.

B. Yes, estimates of government borrowing and debt have been updated, and information on some of the differences between the originaland updated estimates is presented.

C. Yes, estimates of government borrowing and debt have been updated, but information on the differences between the original andupdated estimates is not presented.

D. No, estimates of government borrowing and debt have not been updated.


Senegal

D.

Score: 0

Sources: N A

Comments: Senegal produces quarterly budgetary execution reports and the second quarter report is not considered a mid-year review.Consequently, in Senegal's, we cannot speak of the mid-year review.

GOVERNMENT REVIEWER



Comments: If there is an amending finance act, the revisions generally affect all elements of the budget. Regarding the public debt andthe service of the debt, should they be affected in particular by new loans made on the regional or international financial market(eurobond - Islamic loan). The table on the payment schedules of the debt service is revised accordingly, the associated annexincorporated in the amending finance act is revised in the amending finance bill. The explanatory factors of positive or negative variationsare also presented.

PEER REVIEWER



Comments: 2014 amending finance act (LFR) See p. 80-81


document published too late

084. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for expenditures?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all expenditures are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all expenditures are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for expenditures are not presented.


Senegal

D.

Score: 0

Sources: Published too late

GOVERNMENT REVIEWER



Comments: The differences between the forecasts and the budgetary execution are well explained in the finance settlement act and theexecution report of the finance act developed by the Court of Accounts. The last finance settlement act adopted by the National Assemblywas in 2012; that of 2013 has just been sent to the Secretary General of the Government, who must send it to the National Assembly to beexamined and voted on. It is important to add that the RAPs have been drafted by the Ministries under the program budgets since 2006even though the legal framework of the budget programs are only applicable in January 2017. These RAPs make the technical and financialexecution analytical reviews of the ministerial budgets.

PEER REVIEWER



085. Does the Year-End Report present expenditure estimates byany of the three expenditure classifications (by administrative,economic, or functional classification)?

A. Yes, the Year-End Report presents expenditure estimates by all three expenditure classifications (by administrative, economic, andfunctional classification).

B. Yes, the Year-End Report presents expenditure estimates by two of the three expenditure classifications.

C. Yes, the Year-End Report presents expenditure estimates by only one of the three expenditure classifications.

D. No, the Year-End Report does not present expenditure estimates by any expenditure classification.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER



086. Does the Year-End Report present expenditure estimatesfor individual programs?

A. Yes, the Year-End Report presents estimates for programs accounting for all expenditures.

B. Yes, the Year-End Report presents estimates for programs accounting for at least two-thirds of, but not all, expenditures.

C. Yes, the Year-End Report presents estimates for programs accounting for less than two-thirds of expenditures.

D. No, the Year-End Report does not present expenditure estimates by program.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER



087. Does the Year-End Report present the differences betweenthe enacted levels (including in-year changes approved by thelegislature) and the actual outcome for revenues?

A. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, along with anarrative discussion.

B. Yes, estimates of the differences between the enacted levels and the actual outcome for all revenues are presented, but a narrativediscussion is not included.

C. Yes, estimates of the differences between the enacted levels and the actual outcome for some but not all revenues are presented.

D. No, estimates of the differences between the enacted levels and the actual outcome for revenues are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: If there are elements of the state budget that are regularly reviewed, they are the revenue and expenditures. The forecastsand achievements are analyzed and compared for decision-making when the budget’s financial equilibrium begins to break. The analyses

of variances are highlighted in the amending finance acts if the decision is to use an amending finance act to restore budget equilibrium.Furthermore, the finance settlement act and the execution report of the finance act developed by the Court of Accounts are alsoinformation sources on the analysis of variations between the initial forecasts and the achievements of the executed budget.

PEER REVIEWER



088. Does the Year-End Report present revenue estimates bycategory (such as tax and non-tax)?

A. Yes, the Year-End Report presents revenue estimates by category.

B. No, the Year-End Report does not present revenue estimates by category.


Senegal

B.

Score: 0


GOVERNMENT REVIEWER



Comments: see comments on indicator 087.

PEER REVIEWER



089. Does the Year-End Report present individual sources ofrevenue?

A. Yes, the Year-End Report presents individual sources of revenue accounting for all revenue.

B. Yes, the Year-End Report presents individual sources of revenue accounting for at least two-thirds of, but not all, revenue.

C. Yes, the Year-End Report presents individual sources of revenue accounting for less than two-thirds of all revenues.

D. No, the Year-End Report does not present individual sources of revenue.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: The variance analyses start from the general (overall estimates at the start of the budgetary year and final overall realizationsat the end of the fiscal year) to the categories of revenue and sources of data collection to better understand the explanation bycategorical variances.

PEER REVIEWER



090. Does the Year-End Report present the differences betweenthe original estimates of government borrowing and debt,including its composition, for the fiscal year and the actualoutcome for that year?

A. Yes, estimates of the differences between all of the original estimates of government borrowing and debt for the fiscal year and theactual outcome for that year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of government borrowing and debt for the fiscalyear and the actual outcome for that year are presented.

D. No, estimates of the differences between the original estimates of government borrowing and debt for the fiscal year and the actualoutcome for that year is not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: The progress resulting from public debt management reform should be welcomed. Indeed, since 2012, Senegal hasdeveloped a Medium-Term Debt Management Strategy (MTDS), which is published. It is the object of an assessment (review) to betterinspire the development of the MTDS of BY+1

PEER REVIEWER


091. Does the Year-End Report present the differences betweenthe original macroeconomic forecast for the fiscal year and theactual outcome for that year?

A. Yes, estimates of the differences between all of the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, along with a narrative discussion.

B. Yes, estimates of the differences between all the original macroeconomic assumptions for the fiscal year and the actual outcome forthat year are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original macroeconomic assumptions for the fiscal year and the actualoutcome for that year are presented.

D. No, estimates of the differences between the original macroeconomic forecast for the fiscal year and the actual outcome for that year isnot presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: The DPEE reports that are published and that cover the economic and financial situation of the BY and BY+1 perspectives, area significant source of information on the behavior of the macroeconomic framework. These reports are used in the same area for thepreparation of the REF, the DPBEP and the MTDS.

PEER REVIEWER



092. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on inputs and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on inputs and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on inputs and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on inputs and the actual outcome are not

presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


093. Does the Year-End Report present the differences betweenthe original estimates of nonfinancial data on results and theactual outcome?

A. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of nonfinancial data on results and the actual outcome arepresented, but a narrative discussion is not included.

C. Yes, estimate of the differences between some but not all of the original estimates of nonfinancial data on results and the actualoutcome are presented.

D. No, estimates of the differences between the original estimates of nonfinancial data on results and the actual outcome are notpresented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


Comments: Nevertheless, for ministries under program budgets, the RAPs inform on nonfinancial results (objectives/resultsindicators/targets reached). In January 2017, with the entry into force of organic law 2011-15 of July 8, 2011 on finance acts, all ministriesmust present an RAP at the end of the budgetary year.

PEER REVIEWER


094. Does the Year-End Report present the differences betweenthe enacted level of funds for policies (both new proposals andexisting policies) that are intended to benefit directly thecountry’s most impoverished populations and the actualoutcome?

A. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, along with a narrative discussion.

B. Yes, estimates of the differences between the enacted level for all policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are presented, but a narrative discussion is not included.

C. Yes, estimates of the differences between the enacted level for some but not all of the policies that are intended to benefit directly thecountry’s most impoverished populations and the actual outcome are presented.

D. No, estimates of the differences between the enacted level for policies that are intended to benefit directly the country’s mostimpoverished populations and the actual outcome are not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER



095. Does the Year-End Report present the differences betweenthe original estimates of extra-budgetary funds and the actualoutcome?

A. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,along with a narrative discussion.

B. Yes, estimates of the differences between all of the original estimates of extra-budgetary funds and the actual outcome are presented,but a narrative discussion is not included.

C. Yes, estimates of the differences between some but not all of the original estimates of extra-budgetary funds and the actual outcomeare presented.

D. No, estimates of the differences between the original estimates of extra-budgetary funds and the actual outcome is not presented.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER



096. Is a financial statement included as part of the Year-EndReport or released as a separate report?

A. Yes, a financial statement is part of the Year-End Report or is released as a separate report.

B. No, a financial statement is neither part of the Year-End Report nor released as a separate report.


Senegal

B.

Score: 0


GOVERNMENT REVIEWER


Comments: It should be highlighted that the BY-1 budget execution is included in the General Account of the Finance Administration(CGAF), which is submitted to the Court of Accounts at the same time as the BY-1 finance settlement bill. The CGAF is not published. Thebudgetary execution report of the last quarter of the BY, developed by the MEFP Budget Directorate, carries out the assessment for theexpenditure component, and this report is published and sent to the National Assembly. Regarding the revenue component, the revenueanalysis note at the end of the BY developed by the DPEE assesses the forecasts, revisions and achievements. "

PEER REVIEWER


097. What type of audits (compliance, financial, or performance)has the Supreme Audit Institution (SAI) conducted and madeavailable to the public?

A. The SAI has conducted all three types of audits (compliance, financial, or performance) and made them available to the public.

B. The SAI has conducted two of the three types of audits, and made them available to the public.

C. The SAI has conducted one of the three types of audits, and made them available to the public.

D. The SAI has not conducted any of the three types of audits, or has not made them available to the public.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER



Comments: Since last year, the ISC (the Court of Accounts), more specifically the Chamber of Budgetary and Financial Affairs, hasembarked on a delay clearance plan noted in the examination of management accounts of the main accounts of the state. On December31, 2014, out of the 197 accounts of the Paymaster Generals (TPR), the Receiver General of the Treasury (RGT) and the Paymaster Generalof the Treasury (PGT), 108 were handled. The public reports of 2012 and 2013 particularly refer to the financial and compliance auditscarried out on certain public entities receiving state transfers. These reports, like their indicative qualifier, are public (published). In 2014,the judges of the Court of Accounts were trained on the methodological approach for conducting a performance audit mission. Thisperformance approach was applied during the same BY on the program for the fight against AIDS, which received considerable financialcontributions from the PTFs. This report has not been published.

PEER REVIEWER


Comments: The audit report is not available to the public. The 2012 audit report titled the “2012 Public Report,” which is found on theCourt of Accounts’ website, is on the 2009 and 2010 finance acts and was published in August 2014(http://www.courdescomptes.sn/administrator/components/com_filecabinet/uploads/Rapport_Public_2012.pdf). Consequently, it cannotbe considered as a part of this survey.

098. What percentage of expenditures within the mandate of theSupreme Audit Institution (SAI) has been audited?

A. All expenditures within the SAI’s mandate have been audited.

B. Expenditures representing at least two-thirds of, but not all, expenditures within the SAI’s mandate have been audited.

C. Expenditures representing less than two-thirds of expenditures within the SAI’s mandate have been audited.

D. No expenditures have been audited.


Senegal

D.

Score: 0


http://www.courdescomptes.sn/administrator/components/com_filecabinet/uploads/Rapport_Public_2012.pdf

GOVERNMENT REVIEWER



Comments: The finance settlement acts of BYs 2012 and 2013 were prepared, including the finance act execution reports related to it. The2012 act had been voted upon in February 2014 by the National Assembly. That of 2013 was examined and the MEFP submitted the finalversion to the SGG. The 2012 finance settlement act has been published. The financial and compliance audits carried out by the ISC focusat least on the two thirds of the budget expenditures.

PEER REVIEWER


099. What percentage of extra-budgetary funds within themandate of the Supreme Audit Institution (SAI) has beenaudited?

A. All extra-budgetary funds within the SAI’s mandate have been audited.

B. Extra-budgetary funds accounting for at least two-thirds of, but not all, expenditures associated with extra-budgetary funds within theSAI’s mandate have been audited.

C. Extra-budgetary funds accounting for less than two-thirds of expenditures associated with extra-budgetary funds within the SAI’smandate have been audited.

D. No extra-budgetary funds have been audited.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


PEER REVIEWER


100. Does the annual Audit Report(s) prepared by the SupremeAudit Institution (SAI) include an executive summary?

A. Yes, the annual Audit Report(s) includes one or more executive summaries summarizing the report’s content.

B. No, the annual Audit Report(s) does not include an executive summary.


Senegal

B.

Score: 0


GOVERNMENT REVIEWER



Comments: The public report developed by the Court of Accounts is a condensed version of the different financial and compliance auditsthat have been carried out. This report is published.

PEER REVIEWER


101. Does the executive make available to the public a report onwhat steps it has taken to address audit recommendations orfindings that indicate a need for remedial action?

A. Yes, the executive reports publicly on what steps it has taken to address audit findings.

B. Yes, the executive reports publicly on most audit findings.

C. Yes, the executive reports publicly on some audit findings.

D. No, the executive does not report on steps it has taken to address audit findings.


Senegal

D.

Score: 0

Sources: Audit Reports courdescomptes.sn

GOVERNMENT REVIEWER


PEER REVIEWER


102. Does either the Supreme Audit Institution (SAI) or legislaturerelease to the public a report that tracks actions taken by theexecutive to address audit recommendations?

A. Yes, the SAI or legislature reports publicly on what steps the executive has taken to address all audit recommendations.

B. Yes, the SAI or legislature reports publicly on most audit recommendations.

C. Yes, the SAI or legislature reports publicly on some audit recommendations.

D. No, neither the SAI nor legislature reports on steps the executive has taken to address audit recommendations.


Senegal

D.

Score: 0

Sources: Audit Reports courdescomptes.sn

GOVERNMENT REVIEWER


PEER REVIEWER


Section 4. Strength of Oversight Institutions

103. Does the legislature have internal capacity to conductbudget analyses or use independent research capacity for suchanalyses?

A. Yes, there is a specialized budget research office/unit attached to the legislature, and it has sufficient staffing, resources, and analyticalcapacity to carry out its tasks.

B. Yes, there is a specialized budget research office, but its staffing and other resources, including adequate funding, are insufficient tocarry out its tasks.

C. Yes, there are independent researchers outside the legislature that can perform budget analyses and the legislature takes advantage ofthis capacity, but there is no specialized office attached to the legislature.

D. No, the legislature has neither internal capacity nor access to independent research capacity for budget analyses.


Senegal

D.

Score: 0

Sources: General considerations on the finance bill for 2014 management, document produced by the Finance Committee of the NationalAssembly.

Comments: The Finance Committee is able to carry out budgetary analyses. It also has the means to use human resources to carry outthis work.

GOVERNMENT REVIEWER


Comments: With the support of the proposals funded by donors (ABF and GIZ), since 2010, the National Assembly of Senegal hasbenefited from the services of parliamentary assistants, who help committees in the examination of budgetary documents and in thedrafting of reports. This solution not being permanent, a study for the establishment of an analysis cell was funded by the World Bank andthe National Assembly pledged to pay the experts in its administration and ensure their wages are covered in the budget, under thereserve the donors cover the cost of the experts for two years.

PEER REVIEWER


Suggested Answer: d.

Comments: No, there is no office or specialized unit in the budgetary research attached to the legislative body.


I agree with the examiner

104. Does the legislature debate budget policy prior to thetabling of the Executive’s Budget Proposal?

A. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, and the executive is obliged to reflect the legislature’s recommendations in the budget.

B. Yes, the legislature both debates budget policy prior to the tabling of the Executive’s Budget Proposal and approves recommendationsfor the budget, but the executive is not obliged to reflect the legislature’s recommendations in the budget.

C. Yes, the legislature debates budget policy prior to the tabling of the Executive’s Budget Proposal, but the legislature does not approverecommendations for the budget.

D. No, neither the full legislature nor any legislative committee debate budget policy prior to the tabling of the Executive’s BudgetProposal.


Senegal

A.

Score: 100

Sources: General considerations on the finance bill for 2014 management, document produced by the Finance Committee of the NationalAssembly.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Yes, the budget orientation debate for the 2015 budget took place this year.

105. Does the executive hold consultations with members of thelegislature as part of its process of determining budgetpriorities?

A. Yes, the executive holds consultations with a wide range of legislators.

B. Yes, the executive holds consultations with a range of legislators, but some key members are excluded.

C. Yes, the executive holds consultations with only a limited number of legislators.

D. No, the executive does not consult with members of the legislature as part of the budget preparation process.


Senegal

A.

Score: 100

Sources: The parliamentarians are consulted, particularly through Budgetary Orientation Debate, made on the basis of the DPBEP:http://www.dgf.finances.gouv.sn/site2/documentation/DB/DPBEP_2015_2017.pdf

GOVERNMENT REVIEWER


Comments: Since 2013, a Budgetary Orientation Debate (DOB) has been established with the National Assembly. The executive branch,represented by the MEFP, and the National Assembly examine the whole economic and financial situation that underlies the developmentof the budget proposal and the budgetary resource allocation strategy and priorities. The DPBEP is the base document submitted by theexecutive branch.

PEER REVIEWER


106. How far in advance of the start of the budget year does thelegislature receive the Executive’s Budget Proposal?

A. The legislature receives the Executive’s Budget Proposal at least three months before the start of the budget year.

B. The legislature receives the Executive’s Budget Proposal at least six weeks, but less than three months, before the start of the budgetyear.

C. The legislature receives the Executive’s Budget Proposal less than six weeks before the start of the budget year.

D. The legislature does not receive the Executive’s Budget Proposal before the start of the budget year.


Senegal

B.

Score: 67


Sources: LOLF Article 57 http://www.dgf.finances.gouv.sn/site2/documentation/DB/Loi_organique_2011_15.pdf

Comments: The 2014 executive's budget proposal was presented to parliament at the beginning of October 2013

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The legal and regulatory provisions grant Parliament a time frame of sixty days at the most to vote on the finance act. SeeArticle 29 of Decree no. 2009-85 from January 30, 2009 on the state budget preparation.


Je suis d'accord avec l'examinateur

107. When does the legislature approve the Executive’s BudgetProposal?

A. The legislature approves the budget at least one month in advance of the start of the budget year.

B. The legislature approves the budget less than one month in advance of the start of the budget year, but at least by the start of thebudget year.

C. The legislature approves the budget less than one month after the start of the budget year.

D. The legislature approves the budget more than one month after the start of the budget year, or does not approve the budget.


Senegal

B.

Score: 67

Sources: The 2014 initial finance act was adopted by the National Assembly on May 09, 2013. Decree No. 2011-540 of April 26, 2011 on theFinancial and Accounting Regime of Public Establishments, Agencies and Other Similar Public Organizations.

Comments: The 2014 initial finance act was adopted by the National Assembly on May 09, 2013.

GOVERNMENT REVIEWER


Comments: The BY+1 budget proposal was approved and enacted before the end of the ongoing BY n to facilitate the establishment ofbudgetary credits on January 02 of BY+1.

PEER REVIEWER


http://www.dgf.finances.gouv.sn/site2/documentation/DB/Loi_organique_2011_15.pdf

108. Does the legislature have the authority in law to amend theExecutive’s Budget Proposal?

A. Yes, the legislature has unlimited authority in law to amend the Executive’s Budget Proposal.

B. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, with some limitations.

C. Yes, the legislature has authority in law to amend the Executive’s Budget Proposal, but its authority is very limited.

D. No, the legislature does not have any authority in law to amend the Executive’s Budget Proposal.


Senegal

B.

Score: 67

Sources: Decree No. 2011-540 of April 26, 2011 on the Financial and Accounting Regime of Public Establishments, Agencies and OtherSimilar Public Organizations.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: See Article 58 of law no. 2011-15 of July 8, 2011 on the organic law on finance acts.

109. Does the executive seek input from the legislature prior toshifting funds between administrative units that receiveexplicit funding in the Enacted Budget, and is it legally requiredto do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds betweenadministrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds between administrative units, but is not required todo so by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds betweenadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds between administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.


Senegal

A.

Score: 100

Sources: http://www.dgf.finances.gouv.sn/site2/documentation/DB/Loi_organique_2011_15.pdf Article 47

Comments: All changes in the initial finance act (LFI) should be addressed by an amending finance act (LFR) approved by the NationalAssembly.

GOVERNMENT REVIEWER


Comments: The Executive can request the National Assembly’s opinion a priori on an amending act of general scope when it regards anamending finance act. Amending budget acts, such as decrees for the transfer of appropriations issued during the execution of the budgetof the BY are ratified in the closest finance act by the National Assembly, which is informed of it with a narrative on motivations anddestinations. These acts are set forth by the organic law on finance acts.

PEER REVIEWER


110. Does the executive seek input from the legislature prior toshifting funds within administrative units that receive explicitfunding in the Enacted Budget, and is it legally required to doso?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, and it does so in practice.

B. The executive obtains approval or input from the legislature prior to shifting funds within administrative units, but is not required to doso by law or regulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to shifting funds withinadministrative units, but in practice the executive shifts funds without seeking prior approval or input from the legislature.

D. The executive shifts funds within administrative units without seeking prior approval or input from the legislature, and there is no lawor regulation requiring it to obtain such prior approval or input from the legislature.


Senegal

A.

Score: 100


GOVERNMENT REVIEWER


PEER REVIEWER




111. Does the executive seek input from the legislature prior tospending excess revenue (that is, amounts higher thanoriginally anticipated) that may become available during thebudget execution period, and is it legally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenues, and itdoes so in practice.

B. The executive obtains approval or input from the legislature prior to spending excess revenue, but is not required to do so by law orregulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending excess revenue, but inpractice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends excess revenues without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.


Senegal

D.

Score: 0


GOVERNMENT REVIEWER


Comments: The law authorizes the Executive to cover in the budget exceptional resources by decree in advance, which will be ratified inthe closest finance act. Should there be exceptional resources of a certain size requiring an amending finance act, the execution, takinginto account the financial stakes, solicits the advice of the National Assembly.

PEER REVIEWER


112. When was the most recent supplemental budget approved?

A. The most recent supplemental budget was approved before the funds were expended.

B. The most recent supplemental budget was approved after the funds were expended, or the executive implemented the supplementalbudget without ever receiving approval from the legislature (please specify).


Senegal

A.

Score: 100

Sources: The last amending finance bill dates from October 2014.


http://www.dpee.sn/IMG/pdf/lfr_2014_du_27_octobre_2014_amendee.pdf

GOVERNMENT REVIEWER


Comments: The 2014 BY was the subject of two amending finance acts.

PEER REVIEWER


113. Does the executive seek input from the legislature prior tospending contingency funds or other funds for which nospecific purpose was identified in the Enacted Budget, and is itlegally required to do so?

A. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, andit does so in practice.

B. The executive obtains approval or input from the legislature prior to spending contingency funds, but is not required to do so by law orregulation.

C. The executive is required by law or regulation to obtain approval or input from the legislature prior to spending contingency funds, butin practice the executive spends these funds without seeking prior approval or input from the legislature.

D. The executive spends contingency funds without seeking prior approval or input from the legislature, and there is no law or regulationrequiring it to obtain such prior approval or input from the legislature.


Senegal

C.

Score: 33

Sources: Decree No. 2011-540 of April 26, 2011 on the Financial and Accounting Regime of Public Establishments, Agencies and OtherSimilar Public Organizations.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: These funds are taken into account in the amending finance act.

114. Does a committee of the legislature hold public hearings toreview and scrutinize Audit Reports?

A. Yes, a committee holds public hearings to review and scrutinize a wide range of Audit Reports.

B. Yes, a committee holds public hearings to review and scrutinize the main Audit Reports.

http://www.dpee.sn/IMG/pdf/lfr_2014_du_27_octobre_2014_amendee.pdf

C. Yes, a committee holds public hearings to review and scrutinize a small number of Audit Reports.

D. No, a committee does not hold public hearings to review and scrutinize Audit Reports.


Senegal

D.

Score: 0

Sources: No public consultation was carried out by any parliamentary committee.

GOVERNMENT REVIEWER


PEER REVIEWER


115. Does the Supreme Audit Institution (SAI) have the discretionin law to undertake those audits it may wish to?

A. The SAI has full discretion to decide which audits it wishes to undertake.

B. The SAI has significant discretion, but faces some limitations.

C. The SAI has some discretion, but faces considerable limitations.

D. The SAI has no discretion to decide which audits it wishes to undertake.


Senegal

A.

Score: 100

Sources: Powers of the Court of Accounts courdescomptes.sn

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: The ISC has total discretionary power.

116. Has the Supreme Audit Institution (SAI) established amonitoring system to provide on-going, independentevaluations of its audit processes (a quality assurance system)?

A. Yes, the SAI has established a quality assurance system, and both a sample of completed audits are reviewed annually and the findingsof these reviews are made available to the public.

B. Yes, the SAI has established a quality assurance system, but either a sample of completed audits are not reviewed annually or thefindings of these reviews are not made available to the public.

C. Yes, the SAI has established a quality assurance system, but neither a sample of completed audits are reviewed annually nor are thefindings of these reviews made available to the public.

D. No, the SAI has not established a quality assurance system.


Senegal

D.

Score: 0

Sources: Powers of the Court of Accounts courdescomptes.sn

GOVERNMENT REVIEWER


Comments: In 2013, the Court of Accounts of Senegal underwent a peer assessment by the Moroccan Courts of Accounts. A report wasdeveloped and submitted for validation. The variances measured with regard to good practices or to the INTOSAI standards helpedestablish an improvement plan and capacity development.

PEER REVIEWER


117. Must a branch of government other than the executive(such as the legislature or the judiciary) give final consentbefore the head of the Supreme Audit Institution (SAI) can beremoved from office?

A. Yes, the head of the SAI may only be removed by the legislature or judiciary, or the legislature or judiciary must give final consent beforehe or she is removed.

B. No, the executive may remove the head of the SAI without the final consent of the judiciary or legislature.


Senegal

A.

Score: 100

Sources: Powers of the Court of Accounts www.courdescomptes.sn

GOVERNMENT REVIEWER


http://www.courdescomptes.sn/

PEER REVIEWER



Comments: The head of ISC is appointed by decree. It is therefore the Head of State that appoints the Head of the ISC and dismisses himof his functions. See article 8 of organic law no. 2012-23 of December 27, 2012 repealing and replacing organic law no. 99-70, February 17,1999, on the Court of Accounts (http://www.courdescomptes.sn/index.php?option=com_content&view=article&id=123&Itemid=178).


The Higher Council of the Judiciary must give its approval before he is dismissed from his functions.

IBP COMMENT

Agree with researcher

118. Who determines the budget of the Supreme AuditInstitution (SAI)?

A. The budget of the SAI is determined by the legislature or judiciary (or some independent body), and the funding level is broadlyconsistent with the resources the SAI needs to fulfill its mandate.

B. The budget of the SAI is determined by the executive, and the funding level is broadly consistent with the resources the SAI needs tofulfill its mandate.

C. The budget of the SAI is determined by the legislature or judiciary (or some independent body), but the funding level is not consistentwith the resources the SAI needs to fulfill its mandate.

D. The budget of the SAI is determined by the executive, and the funding level is not consistent with the resources the SAI needs to fulfillits mandate.


Senegal

C.

Score: 33

Sources: 2014 finance act, annex 3 p. 14 www.finances.gouv.sn www.dgf.finances.gouv.sn

GOVERNMENT REVIEWER


PEER REVIEWER


Suggested Answer: d.

Comments: See decree no. 2013-1450 of November 13, 2013 on the financial regime of the Court of Accountshttp://www.courdescomptes.sn/index.php?option=com_content&view=article&id=128&Itemid=180).

Section 5. Public Engagement in the Budget Process


http://www.courdescomptes.sn/index.php?option=com_content&view=article&id=123&Itemid=178


http://www.courdescomptes.sn/index.php?option=com_content&view=article&id=128&Itemid=180

119. Does the executive make available to the public clear(accessible, nontechnical) definitions of terms used in thebudget and other budget-related documents (for instance, in aglossary)?

A. Yes, clear definitions of all key budget terms are provided.

B. Yes, definitions are provided for all key budget terms, but they are not always clear.

C. Yes, definitions are provided for some but not all key budget terms.

D. No, definitions are not provided.


Senegal

B.

Score: 67

Sources: Annexes of the 2014 citizens budge http://www.dgf.finances.gouv.sn/site2/docs_circulaires/budget_citoyen_2014.pdf

GOVERNMENT REVIEWER


PEER REVIEWER


120. Is the executive formally required to engage with the publicduring the formulation and execution phases of the budgetprocess?

A. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during both the formulation andexecution phases of the budget process.

B. A law, a regulation, or a formal procedural obligation requires the executive to engage with the public during either the formulation orthe execution phase of the budget process but not both.

C. There is no formal requirement for the executive to engage with the public during either the formulation or the execution phase of thebudget process, but informal procedures exist to enable the public to engage with the executive during the formulation or executionphase of the budget process or during both phases.

D. There is no formal requirement and the executive does not engage with the public during the budget process.


Senegal

D.

Score: 0


Sources: Directive N 1 /2009 /CM / UEMOA on the Transparency Code on the Management of Public Finance within UEMOA.

Comments: It should be noted that Senegal has not yet set up mechanisms allowing the citizens to effectively participate in the differentsteps of the budget process.

GOVERNMENT REVIEWER


PEER REVIEWER


121. When the executive engages with the public during thebudget formulation process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.


Senegal

D.

Score: 0

Sources: -

Comments: There are not mechanisms for the citizens to participate effectively in the budget process.

GOVERNMENT REVIEWER


PEER REVIEWER


122. When the executive engages with the public during thebudget execution process, does it articulate what it hopes toachieve from the engagement and provide other informationfar enough in advance so that the public can participate in aninformed manner?

A. The executive provides sufficient information (including what it hopes to achieve from its engagement with the public) in advance of theengagement.

B. The executive provides information to the public, but it is either insufficient or is not provided in advance of the engagement.

C. The executive provides information to the public, but it is neither sufficient nor provided in advance of the engagement.

D. The executive does not provide information, or does not engage with the public during the budget process.


Senegal

D.

Score: 0

Sources: -

Comments: The public does not participate in the budget process.

GOVERNMENT REVIEWER


PEER REVIEWER


123. Has the executive established mechanisms to identify thepublic’s perspective on budget priorities?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget priorities, but these mechanisms are notaccessible.

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget priorities.


Senegal

D.

Score: 0

Sources: -

Comments: There are no mechanisms to identify the public’s perspective on budget priorities.

GOVERNMENT REVIEWER


PEER REVIEWER


124. Has the executive established mechanisms to identify thepublic’s perspective on budget execution?

A. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, and these mechanisms areaccessible and widely used by the public.

B. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution; while these mechanisms areaccessible they are not widely used by the public.

C. Yes, the executive has established mechanisms to identify the public’s perspective on budget execution, but these mechanisms are notaccessible.

D. No, the executive has not established any mechanisms to identify the public’s perspective on budget execution.


Senegal

D.

Score: 0

Sources: -

Comments: There are no mechanisms to identify the public’s perspective on the execution of the budget.

GOVERNMENT REVIEWER


PEER REVIEWER


125. Does the executive provide formal, detailed feedback to thepublic on how its inputs have been used to develop budgetplans and improve budget execution?

A. Yes, the executive issues reports on the inputs it received from the public and provides detailed feedback on how these inputs havebeen used.

B. Yes, the executive issues reports on the inputs it received from the public, but provides only limited feedback on how these inputs havebeen used.

C. Yes, the executive issues reports on the inputs it received from the public, but provides no feedback on how these inputs have beenused.

D. No, the executive does not issue reports on the inputs it received from the public or provide feedback on how these inputs have been

used.


Senegal

D.

Score: 0

Sources: -

Comments: The Executive does not publish the report on the contributions received from the public.

GOVERNMENT REVIEWER


PEER REVIEWER


126. Does a legislative committee (or committees) hold publichearings on the macroeconomic and fiscal frameworkpresented in the budget in which testimony from the executivebranch and the public is heard?

A. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch and awide range of constituencies.

B. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony is heard from the executive branch andsome constituencies.

C. Yes, public hearings are held on the macroeconomic and fiscal framework in which testimony from the executive branch is heard, butno testimony from the public is heard.

D. No, public hearings are not held on the macroeconomic and fiscal framework in which testimony from the executive branch and thepublic is heard.


Senegal

C.

Score: 33

Sources: During the budgetary orientation debates, the Finance Committee of the National Assembly presents a document on the generalconsiderations on the finance act.

Comments: These debates allow for exchanges between deputies and the executive branch, but do not foster an effective participation ofthe public in the budgetary process.

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: Public hearings on the macroeconomic and budgetary framework took place, but no public contribution was authorized.


We agree with the peer reviewer

127. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the executive branch is heard?

A. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a wide range of administrativeunits.

B. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of the main administrative units.

C. Yes, public hearings in which testimony from the executive branch is heard are held on the budgets of a small number of administrativeunits.

D. No, public hearings in which testimony from the executive branch is heard are not held on the budgets of administrative units.


Senegal

A.

Score: 100

Sources: Budgetary orientation debates at the National Assembly. http://www.enqueteplus.com/content/d%C3%A9bat-dorientation-budgetaire-le-focus-sur-les-ressources-et-les-comportements

Comments: Each ministerial department presents its budget proposal to the deputies.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: Public hearings on the individual budgets of the administrative units of the central government were distributed by the mediathe whole time Parliament was examining the finance bill.

128. Do legislative committees hold public hearings on theindividual budgets of central government administrative units(i.e., ministries, departments, and agencies) in which testimonyfrom the public is heard?

http://www.enqueteplus.com/content/d%C3%A9bat-dorientation-budgetaire-le-focus-sur-les-ressources-et-les-comportements

A. Yes, public hearings in which testimony from the public is heard are held on the budgets of a wide range of administrative units.

B. Yes, public hearings in which testimony from the public is heard are held on the budgets of some administrative units.

C. Yes, public hearings in which testimony from the public is heard are held on the budgets of a small number of administrative units.

D. No, public hearings in which testimony from the public is heard are not held on the budgets of administrative units.


Senegal

D.

Score: 0

Sources: Public contributions were not presented during the budgetary orientation debates held at the National Assembly before the voteon the budget proposal.

GOVERNMENT REVIEWER


PEER REVIEWER


129. Do the legislative committees that hold public hearings onthe budget release reports to the public on these hearings?

A. Yes, the committees release reports, which include all written and spoken testimony presented at the hearings.

B. Yes, the committees release reports, which include most testimony presented at the hearings.

C. Yes, the committees release reports, but they include only some testimony presented at the hearings.

D. No, the committees do not release reports, or do not hold public hearings.


Senegal

D.

Score: 0

Sources: The committees produce reports for internal usage within the National Assembly. These reports are not made available to thepublic.

GOVERNMENT REVIEWER


PEER REVIEWER


Comments: These documents are not made available to the public, even if the 2001 Constitution sets forth in its Article 66 that: “The full

report of the debates as well as the parliamentary documents are published in the Journal of Debates or the Official Gazette.”

130. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can assist in formulatingits audit program (by identifying the agencies, programs, orprojects that should be audited)?

A. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, and these mechanismsare accessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program; while thesemechanisms are accessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can assist in formulating its audit program, but these mechanismsare not accessible.

D. No, the SAI does not have formal mechanisms through which the public can assist in formulating its audit program.


Senegal

D.

Score: 0

Sources: Reports of the Court of Accounts courdescomptes.sn

Comments: There is no mechanism for the public participation in the audit program.

GOVERNMENT REVIEWER


PEER REVIEWER


131. Does the Supreme Audit Institution (SAI) maintain formalmechanisms through which the public can participate in auditinvestigations (as respondents, witnesses, etc.)?

A. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, and these mechanisms areaccessible and widely used by the public.

B. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations; while these mechanisms areaccessible, they are not widely used by the public.

C. Yes, the SAI maintains formal mechanisms through which the public can participate in audit investigations, but these mechanisms arenot accessible.

D. No, the SAI does not have formal mechanisms through which the public can participate in audit investigations.


Senegal

D.

Score: 0

Sources: -

GOVERNMENT REVIEWER


PEER REVIEWER


132. Does the Supreme Audit Institution (SAI) maintain anycommunication with the public regarding its Audit Reportsbeyond simply making these reports publicly available?

A. Yes, in addition to publishing Audit Reports, the SAI maintains other mechanisms of communication to make the public aware of auditfindings (such as maintaining an office that regularly conducts outreach activities to publicize previously released audit findings).

B. No, the SAI does not maintain any formal mechanisms of communication with the public beyond publishing Audit Reports.


Senegal

B.

Score: 0

Sources: The audit report has not been published on time and there is no formal communication mechanism

GOVERNMENT REVIEWER


PEER REVIEWER



Comments: After the publication of the audit reports, the Court of Accounts organizes a press conference for civil society organizations,trade unions, workers and the media to further discuss the content of the reports.

IBP COMMENT

We agree with the researcher, a press conference is not a formal mechanism

133. Does the Supreme Audit Institution (SAI) provide formal,detailed feedback to the public on how their inputs have beenused to determine its audit program or in Audit Reports?

A. Yes, the SAI issues reports on the inputs it received from the public and provides detailed feedback on how these inputs have beenused.

B. Yes, the SAI issues reports on the inputs it received from the public but provides only limited feedback on how these inputs have beenused.

C. Yes, the SAI issues reports on the inputs it received from the public but provides no feedback on how these inputs have been used.

D. No, the SAI does not issue reports on the inputs it received from the public through public consultations.


Senegal

D.

Score: 0

Sources: -

GOVERNMENT REVIEWER


PEER REVIEWER
