Senegal meets US minimum fiscal transparency requirements, report finds

The report, which reviewed the period from January 1 to December 31, 2025, notes several positive aspects of Senegal's fiscal management. The government published its draft budget, adopted budget, and year-end report online within a reasonable timeframe. The budget was deemed generally complete and reliable, with debt information largely available.

The report also highlights that Senegal's government disaggregated executive service operating expenditures, subjected the military budget to civilian public oversight, did not maintain off-budget accounts, and reviewed its budget throughout the fiscal year. Actual revenues and expenditures reasonably aligned with the adopted budget. Furthermore, the Supreme Audit Institution, the Court of Accounts, adhered to international independence standards, audited the entire budget, and produced reports with substantial findings.

In natural resources, the government defined criteria and procedures for awarding extraction permits and contracts, and basic information on permit awards and public procurement was made public. Despite this favorable assessment, the State Department identified two areas for improvement: detailing financial allocations and revenues of major public enterprises in the budget, and publicly disclosing the obligations of these enterprises. While Senegal inclu