{
  "title": "Senegal: Fiscal Transparency Evaluation",
  "publication": "IMF Staff Country Reports, January 30, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569",
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  "summary": "This paper discusses results of a fiscal transparency evaluation (FTE) in Senegal. This evaluation puts forward a number of recommendations that would enable Senegal to continue to improve its fiscal transparency while strengthening the fiscal risk management framework.",
  "sections": [
    {
      "heading": "Summary findings",
      "content": "- The paper presents results of a fiscal transparency evaluation (FTE) in Senegal.\n- The evaluation puts forward a number of recommendations to improve fiscal transparency and strengthen the fiscal risk management framework.\n- Practical examples are included in the report to support recommendations and facilitate implementation.\n- Fiscal and accounting reforms undertaken in the past few years can be expected to enhance fiscal transparency in the medium term.\n- The FTE finds that Senegal is positioned at the average level for countries of similar income and institutional capacity."
    },
    {
      "heading": "Recommendations and Action Plan",
      "content": "- Recommendations relate to five objectives and are accompanied by an Action Plan.\n- Practical examples have been included to back the various recommendations and facilitate their implementation."
    },
    {
      "heading": "Fiscal reporting and the IMF Fiscal Transparency Code",
      "content": "- The paper highlights that fiscal reporting practices in Senegal can be improved in light of the IMF’s Fiscal Transparency Code."
    },
    {
      "heading": "Project appraisal, selection mechanisms, and public information",
      "content": "- Project appraisal and selection mechanisms have recently been revamped.\n- There is now more information regarding project feasibility available to the general public."
    },
    {
      "heading": "Subject areas and keywords",
      "content": "- Subject: Budget planning and preparation, Expenditure, Fiscal law, Fiscal policy, Fiscal risks, Public debt, Public financial management (PFM)\n- Keywords: annual budget, balance sheet, budget law, Budget planning and preparation, capital stock, central government, CR, Fiscal law, Fiscal risks, fiscal year, ISCR, natural resources, quantitative analysis, state-owned enterprise, Sub-Saharan Africa, West Africa\n\n---\n\n Content in this bundle\n\n- Country Report\n  - Country Report (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Country Report (PDF){rel=\"external\" type=\"application/pdf\"}"
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    "Published: January 30, 2019",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484397084.002",
    "The paper presents results of a fiscal transparency evaluation (FTE) in Senegal.",
    "The evaluation puts forward a number of recommendations to improve fiscal transparency and strengthen the fiscal risk management framework.",
    "Practical examples are included in the report to support recommendations and facilitate implementation.",
    "Fiscal and accounting reforms undertaken in the past few years can be expected to enhance fiscal transparency in the medium term.",
    "The FTE finds that Senegal is positioned at the average level for countries of similar income and institutional capacity.",
    "Recommendations relate to five objectives and are accompanied by an Action Plan.",
    "Practical examples have been included to back the various recommendations and facilitate their implementation.",
    "The paper highlights that fiscal reporting practices in Senegal can be improved in light of the IMF’s Fiscal Transparency Code.",
    "Project appraisal and selection mechanisms have recently been revamped.",
    "There is now more information regarding project feasibility available to the general public.",
    "Subject: Budget planning and preparation, Expenditure, Fiscal law, Fiscal policy, Fiscal risks, Public debt, Public financial management (PFM)",
    "Keywords: annual budget, balance sheet, budget law, Budget planning and preparation, capital stock, central government, CR, Fiscal law, Fiscal risks, fiscal year, ISCR, natural resources, quantitative analysis, state-owned enterprise, Sub-Saharan Africa, West Africa",
    "**Country Report**"
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