Signatory Organizations

• BudgIT Senegal
• National Coalition for Transparency and Budget Monitoring (CONASUB)
• Senegalese Women’s Council (COSEF)
• IBP International Budget Partnership
• NGO 3D
• Open Government Partnership (OGP)
• Platform of Non-State Actors
• Citizen Network for Budget Transparency (RCTB)
• Solidarité Active

We, civil society organizations in Senegal, which advocate for transparency, accountability, and performance in public finance management, call for the effective implementation of Law No. 2012-22 of December 27, 2012, on the Code of Transparency in Public Finance Management. This law aims to ensure transparent, effective, efficient, and economical management of public financial resources. More than a technical text, it is a charter of trust between the state and its citizens.

Indeed, we note that the legal framework for public finances in Senegal is mainly defined by the Constitution, which is the country’s fundamental law. Article 63 stipulates that the Ministry of Finance and Budget must submit the draft finance bill to the National Assembly. This provision sets a deadline for members of Parliament to review and vote on the budget with a view to its adoption.
At the community level, the harmonized public finance framework of the West African Economic and Monetary Union (WAEMU), in particular Directives No. 01 and 06/2009, has introduced several reforms, including budget transparency and program budgeting. This approach is based on principles such as budgetary sincerity, multi-year planning, and performance.

In addition to the Constitution and the harmonized public finance framework, Organic Law No. 2020-07 of February 26, 2020, on finance laws (LOLF) defines the rules for managing public finances. This law sets out the rules relating to the content, presentation, drafting, adoption, and implementation of finance laws.

Finally, the Code of Transparency in Public Finance Management in Senegal requires the public administration, in points 6 and 7, to:
• Publish information on public finances within appropriate timeframes;
• Announce and adhere to the schedule for the dissemination of information on public finances;
• Regularly inform the public about the main stages of the budgetary process and their economic, social, and financial implications;
• Ensure the effectiveness of asset declarations for all public officials at the beginning and end of their term of office or function…

After constant advocacy by CSOs, the Ministry of Finance and Budget (MFB) has published three (3) long-awaited budget documents. These are the quarterly budget execution reports (third and fourth quarters of 2024 and first quarter of 2025). In addition, the 2025 Amended Finance Act (LFR) has been published, as well as the final report on the audit of the Court of Auditors’ report on the state of public finances for the period from 2019 to March 31, 2024. We commend the government’s efforts to consult with civil society actors upstream in the preparation of the 2026-2028 Multi-Year Budget and Economic Programming Document (DPBEP). This inclusion marks a constructive change and paves the way for an improvement in Senegal’s ranking in future budget transparency surveys.

In addition, on Wednesday, July 30, 2025, the Council of Ministers examined and adopted the following legislative and regulatory texts:
 the Economic and Social Recovery Plan presented by the Prime Minister;
 the draft law establishing the National Anti-Corruption Office;
 the draft law on the status and protection of whistleblowers;
 the draft law on access to information;
 the draft law on the declaration of assets.

We welcome these advances in strengthening the legal framework for transparency in the management of public affairs, which will enable citizens to exercise their right to information and demand greater transparency from the public administration in the broadest sense of the term. However, we remain attentive to the content of the draft laws and the speed of the legislative process.

Furthermore, our Initiative follows on from several observations relating to the budgetary process which, more than twelve (12) years after the adoption of the Code of Transparency in Public Finance Management, is not inclusive or participatory. These include:
• Failure to comply with the timetable for the publication of key budgetary documents;
• Failure to publish sectoral budget documents such as Annual Performance Plans (PAP) and Annual Performance Reports (RAP);
• The absence of budget data disaggregated by sector, region, gender, and social category;
• The absence of an annual assessment of the application by public administrations of the principles and rules laid down in the Transparency Code;
• The absence of formal mechanisms for citizen participation in the budget process;
• The increasing deterioration of Senegal’s scores in citizen initiatives such as EBO, PGO, etc.
• The increasing deterioration of Senegal’s rating by international financial rating agencies such as S&P, OBS, and MOODY’S, etc.

Consequently, we emphasize the urgency of institutional accountability and proactive disclosure of financial and budgetary information. It should be remembered that transparency is not a favor granted by public institutions; it is a legal and democratic obligation.

In light of these findings, we recommend:
• The effective application of Law No. 2012-22 of December 27, 2012, on the Code of Transparency in Public Finance Management;
• The annual evaluation of the application by public administrations of the principles and rules laid down by the Transparency Code;
• The production of budget data disaggregated by sector, region, gender, and social category;
• The revitalization of the multi-stakeholder budget monitoring framework.

Signed in Dakar 05/08/2025