## Senegal: Fiscal Transparency Evaluation

_IMF Staff Country Reports, January 30, 2019_

## Source details

**Canonical URL:** [Senegal: Fiscal Transparency Evaluation](https://www.imf.org/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569)

## Other formats

- [Markdown version](/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569/index.md)
- [Structured JSON version](/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569/index.json)
- [Bundle manifest](/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569/bundle-manifest.json)

## Bibliographic details
- Published: January 30, 2019
- Series: IMF Staff Country Reports
- DOI: https://doi.org/10.5089/9781484397084.002

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### Summary findings
- 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 and Action Plan
- 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.

### Fiscal reporting and the IMF Fiscal Transparency Code
- The paper highlights that fiscal reporting practices in Senegal can be improved in light of the IMF’s Fiscal Transparency Code.

### Project appraisal, selection mechanisms, and public information
- Project appraisal and selection mechanisms have recently been revamped.
- There is now more information regarding project feasibility available to the general public.

### Subject areas and keywords
- 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

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## Content in this bundle

- **Country Report**
  - [Country Report (Markdown version)](/-/media/files/publications/cr/2019/cr1934-senegal-fiscal-transparency.pdf.md){rel="alternate" type="text/markdown"}
  - [Country Report (PDF)](/-/media/files/publications/cr/2019/cr1934-senegal-fiscal-transparency.pdf){rel="external" type="application/pdf"}

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_Source: https://www.imf.org/en/publications/cr/issues/2019/01/30/senegal-fiscal-transparency-evaluation-46569_