​The Court of Auditors: an explosive report that goes beyond the revelations of Ousmane Sonko 

  In September 2024, the Senegalese Prime Minister, Ousmane Sonko, denounced a manipulation of the figures under the administration of Macky Sall concerning the public debt and the budget deficit. While the previous government announced a debt equivalent to 65.9% of GDP, Sonko claimed that it reached in reality 76.9523%. De même, le déficit budgétaire moyen entre 2019 et 2023 aurait été de 10,4%, soit presque le double des 5,5% officially declared. These revelations had provoked tensions with the financial partners of Senegal, some accusing Sonko of having acted unilaterally by disclosing this sensitive information. However, the publication of the report of the Court of Auditors on the management of public finances (2019 31 March 2024) today confirms its declarations and brings to light the irregularities of considerable magnitude. Some of the most serious irregularities: On unexplained financing: surplus loans were contracted without clear justification, some of which were used for extra-budgetary expenditure. Hidden bank loans and debts: part of the public debt was never recovered from the State accounts, notably through direct credits and replacement of debtors. Artificial reattachment of revenues: In order to artificially reduce the apparent deficit, some revenues have been attributed to previous years. In 2022, the government posted a deficit of 24,22017 % of GDP, while in reality, it reached 2022,203 %. In 22021, the gap is reproduced: 2952,20223 % officially, against 22022,22023 % in reality. The management of public expenditure is also the subject of severe criticisms. Between 2024 and 2023, 2 562.17 billion CFA francs were transferred to the Non-Personnalisés Services de l’État (SNPE), or 28% of the budgetary transfers. 

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