Senegal
Loi organique 2020-07 (LOLF) + Loi organique 2012-23 (Cour des Comptes) + Decret 2014-1212 (Code des Marches Publics)
Loi organique n° 2020-07 du 26 fevrier 2020 relative aux lois de finances (LOLF); Constitution Senegal 2001 (rev. 2016) Arts. 25, 62, 67; Loi organique n° 2012-23 du 27 decembre 2012 relative a la Cour des Comptes (am. 2016-23); Decret n° 2014-1212 du 22 septembre 2014 portant Code des marches publics; WAEMU Dir. 06/2009 + Dir. 04/2005 (marches)
Senegal's fiscal framework, anchored in Loi organique 2020-07 (LOLF -- the newest WAEMU Directive 06/2009 transposition in the batch), is the strongest in Francophone West Africa by IBP OBS measure (46/100, 2021; Oversight 56/100 driven by an active Commission des Finances du Budget et du Plan -- CFBP). The three-chamber Cour des Comptes (Loi organique 2012-23) is a constitutionally mandated SAI with separate financial courts (Chambre du Contentieux), performance audit (Chambre de Controle), and asset declaration review (Chambre des Declarations de Patrimoine). The independent ARMP oversees the 2014 Procurement Code, publishes annual contract award statistics (RAMP), and manages an e-procurement portal -- supporting bid_award_disclosure=True. LOLF 2020-07 mandates quarterly REF online publication (finances.gouv.sn) and Loi de Reglement submission within 12 months of FY close. The defining structural gap is the complete absence of an RTI law despite Senegal's democratic reputation (OGP member since 2018; RTI commitment unfulfilled across two action plans), which depresses fee_schedule_publication, citizens_budget_required, and OBS public participation (19/100). EITI-compliant (re-validated 2021); Sangomar oil field onstream 2024 transforms the extractive fiscal profile. Forum Civil (TI Senegal chapter) is the most active fiscal civil society monitor in Francophone Africa. Score: 54 (limited band; +5 vs WAEMU cluster baseline driven by portal, award disclosure, and yearend deadline overrides; ceiling depressed by absent RTI, IFI, LBO, and UBO). FY: January 1 - December 31. Currency: XOF.
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | 60 days before fiscal year |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | ✓ Yes |
| Expenditure reporting frequency | quarterly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | ✓ Yes |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | quarterly |
| Year-end report deadline | 365 days after fiscal year |
| Citizens budget required | No |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |