Strengthening Budget Transparency Mechanisms (SN0002)

What is the public issue that the commitment will address? Over the past decade, Senegal has made significant progress in budget transparency (10 points in 2011 and 46 points in 2019, according to the Open Budget Index ranking). As a result of its performance, Senegal is ranked second in Africa. However, the latest results of the Open Budget Survey have highlighted the importance of strengthening budgetary control (30/100) and especially citizen participation (00/100), in order to improve Senegal's Open Budget Index scores. In addition, the assessment of the implementation of WAEMU directives reveals the absence of public debate on the budget process, in accordance with the code of transparency in public financial management.

What are the objectives of the commitment? The objective of this commitment is to improve transparency in the management of public finances, in particular through public participation in the budgetary process, the strengthening of budgetary control and citizen access to budgetary information. In this respect, the aim is to : • revitalize the Multi-Stakeholder Budget Monitoring Framework (CMSB), created by Order No. 065-88 of April 27, 2016 of the Minister in charge of promoting good governance; • sensitize citizens on accountability as well as on the mechanisms for preparing, executing and monitoring the budget.

How will the commitment help solve the public problem? The commitment will allow Senegal to : • promote citizen participation in the national budget process; • create more transparency and trust between the government and citizens on the use of public resources and accountability; • to comply more fully with its international commitments on budget transparency. 18

How would the commitment contribute to solving the public problem? The commitment will allow Senegal to : • Promote citizen participation in the national budget process; • Build greater transparency and trust between the government and citizens on the use of public resources and accountability • Comply more fully with its international commitments on budget transparency.

Why is this commitment relevant to the values of the OGP? This commitment promotes trust and transparency through citizen participation, improved access to budget information, enhanced accountability and the fight against corruption.

Further information The following documents are available: - Results of the Open Budget Survey (2019) - PEFA (Public Expenditure and Financial Accountability) - assessment following the 2016 methodology - Annual Circular Assessment of the WAEMU 2020 Guidelines - IMF Public Investment Report 2018 - Directive n°01-2009 on the Code of transparency in public finance management 2012 - Ministry website, Court of Auditors website - It should be noted that Senegal joined the International Initiative for Fiscal Transparency (GIFT) in 2020

Important activity with a verifiable deliverable Agenda Start Closure 1. strengthen the technical capacity of programme budget actors January 2022 December 2023 2. Strengthen the technical capacity of relevant civil society actors January 2022 December 2023 3. Organize quarterly budget analysis sessions (CMSB) January 2022 December 2023 4. Organize citizen consultations around key budget documents January 2022 December 2023 5. Raising awareness of the budget preparation and implementation mechanisms (BEMS) January 2022 December 2023 19 6. Build CSO capacity on budget analysis techniques and public investment monitoring (CMSB) January 2022 December 2023 7. Adapting and making all budget documents accessible and understandable January 2022 December 2023 8. Organize multi-stakeholder round tables around the budget process January 2022 December 2023

Action Plan Review

Commitment 2: Strengthening Budget Transparency Mechanisms

Results Report

Commitment 2. Strengthening Budget Transparency Mechanisms

The objective of this commitment was to improve transparency in the management of public finances, in particular through public participation in the budgetary process, the strengthening of budgetary control and citizen access to budgetary information. In this respect, the aim was to: (i) revitalize the Multi-Stakeholder Budget Monitoring Framework (Cadre multi-acteurs de suivi budgétaire, CMSB), created by Order No. 065-88 of April 27, 2016 of the Minister in charge of promoting good governance and (ii) sensitize citizens on accountability as well as on the mechanisms for preparing, executing and monitoring the budget.

DPBG, with support from US International Development Agency, established five regional governance cells in Saint-Louis, Fatick, Kédougou, Sédhiou, and Dakar. These cells were officially launched in June 2023 and based on existing Local Budget Monitoring Groups (Groupes Locaux de Suivi Budgétaire). This initiative was a revitalization of regional governance cells established in 2013 that did not become operational. Monitoring budget processes was identified as a main objective within these cells’ mandate to promote good governance. A series of workshops were held to build civil society members’ knowledge of key budget documents and approaches to budget monitoring. However, most of these activities took place after the implementation period, which ended on 30 August 2023. [3]

On 23 August 2022, the General Budget Directorate shared the multi-year budget and planning document (2023-2025) (document de budget et de planification pluriannuel, DPBEP) with civil society. The Directorate solicited input from civil society on how to strengthen opportunities for their participation in the budget process and budget transparency. Budget documents were further disseminated and discussed through a series of workshops for civil society in October and November 2023, and January 2024. These workshops covered the sociocultural and economic rights (droits socioculturels et économiques, DESC), DPBEP, and tools and approaches to monitor budget processes. Feedback from workshops resulted in recommendations communicated to the government, such as involving civil society throughout the DPBEP development and implementation process and improving budget transparency. [4]

Early results were not observable as most activities took place just before or after the implementation period.

[3] Information provided to IRM during the prepublication review period. https://drive.google.com/drive/folders/1mmEa-JOuR1GlBGY0mCI9HFYz9JwXRzvB

[4] Information provided to IRM during the prepublication review period. « CONTRIBUTION DES ORGANISAIONS DE LA SOCIETE CIVILE_DPBEP » https://drive.google.com/drive/folders/1mmEa-JOuR1GlBGY0mCI9HFYz9JwXRzvB