This article highlights deficiencies in Senegal's budgetary oversight, as revealed by an audit from the Court of Accounts covering 2019–2023. The audit uncovered a 5.6 percentage point upward revision in the average budget deficit and an increase in public debt from 74.4% to 99.7% of GDP. These findings, corroborated by the IMF, underscore the urgency of strengthening public financial oversight institutions. The article advocates for greater independence of control bodies, systematic publication of their reports, and a culture of accountability. It emphasizes the crucial role of these institutions in ensuring budgetary transparency, investor confidence, and effective implementation of public policies.

Institution, Contrôle financier, Public debt, Transparency, Accountability

The article entitled "Audit of the Report on the Situation of Public Finances: Management from 2019 to March 31, 2024," published by the Senegalese Court of Auditors in February 2025, highlighted significant irregularities in the management of public finances during this period. Public debt was significantly underestimated, actually reaching 18,558.91 billion CFA francs, or 99.67% of GDP. In addition, more than 2,500 billion CFA francs were contracted in the form of bank debt outside the official budgetary circuit and without parliamentary validation, revealing a worrying lack of transparency. The budget deficit was also manipulated: while the former government announced a deficit of 4.9% of GDP for 2023, the Court of Auditors estimates it at 12.3%, a discrepancy of more than 2,291 billion CFA francs. The report also denounces expenditures made outside the public treasury circuit, transfers of funds to non-regulatory accounts and dubious sales of public assets. These practices distort the reality of Senegal's public finances and highlight the need for greater budget transparency and strict control of public debt to avoid an uncontrolled end.

Governance, Funding, Public debt, Transparency