Transparency (Open Budget Index) 43/100
The Government of Senegal provides the public with limited budget information.
Public Participation 13/100
The Government of Senegal is weak in providing the public with opportunities to engage in the budget process.
Budget Oversight
By legislature 67/100
Budget oversight by the legislature in Senegal is adequate.
By auditor 58/100
Budget oversight by the supreme audit institution in Senegal is limited.
Recommendations
Improving Transparency
Senegal should prioritize the following actions to improve budget transparency:
- Publish in a timely manner a Mid-Year Review.
- Increase the comprehensiveness of the Executive’s Budget Proposal by presenting information on the classification of expenditures for future years and the classification of revenues for future years.
Improving Participation
Senegal should prioritize the following actions to improve budget participation:
- Establish credible and effective mechanisms (i.e., public hearings, surveys, focus groups) for capturing a range of public perspectives on budget matters.
- Hold legislative hearings on the budgets of specific ministries, departments, and agencies at which testimony from the public is heard.
- Establish formal mechanisms for the public to assist the supreme audit institution to formulate its audit program and participate in audit investigations.
Improving Oversight
Senegal should prioritize the following actions to strengthen budget oversight:
- Establish a specialized budget research office for the legislature.
- In both law and practice, ensure the legislature is consulted prior to the spending of any unanticipated revenue.
- Ensure the supreme audit institution has adequate funding to perform its duties, as determined by an independent body (e.g., the legislature or judiciary).