Government-by-Government Assessments: Senegal
During the review period, the government’s budget was widely and easily accessible to the public, including online. The budget was substantially complete and generally reliable, except it did not include allocations to and earnings from major state-owned enterprises. Information on debt obligations was generally available. Although the government included debt of state-owned enterprises in its overall debt figures, information on the debt of individual, major state-owned enterprises was not publicly available. The supreme audit institution, which met international standards of independence, did not publish audit reports within a reasonable period. The government specified in law or regulation and appeared to follow in practice the criteria and procedures for awarding natural resource extraction licenses and contracts. Basic information on natural resource extraction awards was publicly available.
Senegal’s fiscal transparency would be improved by:
- Making debt obligations of major state-owned enterprises publicly available;
- Including in the budget financial allocations to and earnings from major state-owned enterprises; and
- Publishing audit reports within a reasonable period.