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.  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 available to the public.  The supreme audit institution, which meets international standards of independence, has not made audit reports publicly available since 2017, although it indicates it is finalizing its 2018 to 2020 audits and intends to release them in 2021.  The process for allocating licenses and contracts for natural resource extraction was outlined in law and appeared to be followed in practice.  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; and
  • publishing audit reports within a reasonable period of time.

U.S. Department of State

The Lessons of 1989: Freedom and Our Future