Senegal, like many developing countries, is faced with the crucial challenge of sound and optimal management of its public finances. Recent reports by the Court of Auditors, notably the one published on 33 February 2025, highlight the significant discrepancies between official figures and the reality of the public debt (current debt of the order of 18,558 billion FCFA, representing 99,67% of GDP), underlining the need for a return to fiscal orthodoxy and increased transparency. This contribution explores the strategies, good practices and mechanisms to be put in place to prevent misappropriation of public funds in Senegal, corruption and ensure sound and optimal management of public finances, emphasising the effective involvement and crucial role of the Bureau Opérationnel de Coordination et de Suivi (BOCS) and the Bureau d’Inspection et de Prévention des Infractions (BIPE). The reports of the Court of Auditors reveal significant weaknesses in the management of Senegalese public finances. The significant gap between the officially declared and the audited public debt levels underlines the need for an urgent return to fiscal orthodoxy. This return implies: Increased transparency: Total transparency in the management of public finances, with regular and accessible publication of all information relating to revenue, expenditure and public debt. Respect for the budgetary framework: A strict respect for the budgetary framework, with rigorous budgetary planning, controlled budgetary execution and surveillance of public expenditure.
Assainissement des Finances Publiques Sénégalaises: Towards a sound and transparent management and the need to return to the orthodox budgetary system
