Senegal : Country Financial Accountability Assessment
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Washington, DC
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This Country Financial Accountability
Assessment (CFAA) examines the financial management in both
the public and private sectors, aimed as an evaluation, not
an audit, and, identifies financial risks within current
practices, and procedures in Senegal. It does not however,
intend to suggest an accurate, final allocation of public
resources, though it facilitates implementation of action
plans that reinforce the Government's reform agenda.
Within the context of the Country Assistance Strategy (CAS),
this CFAA supports the technical and financial partnerships
which contribute to the economic, and financial reforms
being implemented in the country, and, is an integral part
of the Heavily Indebted Poor Countries (HIPC) initiative.
One concern is risk evaluation involving the public sector
and their partners in budget formulation, preparation, and
implementation. Of critical importance is the improvement of
public financial management, namely within: external
financing; budget preparation and implementation, including
internal controls; public accounting and reporting
practices; treasury management practices; and wage controls.
The CFAA proposes recommendations, and actions to be taken,
primarily focusing on building capacity, and strengthening
human resources, and, outlines the need to establish
concerted efforts, supported by technical, and financial
partners, towards integrated investment projects that allow
public expenditures - based on a strong budget support - in
particular, for social action programs. The first volume
contains the main report describing and analyzing the
public financial management in Senegal and the private
sector accounting profession and NGOs. The second volume
contains annexes and is presented only in French.
Palabras clave
ACCOUNTING STANDARDS, ACCOUNTING SYSTEMS, BUDGET ADMINISTRATION, BUDGET CONTROL, BUDGET EXECUTION, BUDGET PROCESS, BUDGETARY SUPPORT, BUSINESS ENVIRONMENT, CAPACITY BUILDING, CASH MANAGEMENT, COUNTRY ASSISTANCE STRATEGY, DEBT MANAGEMENT, EXPENDITURE ANALYSIS, EXTERNAL FINANCE, FINANCIAL ACCOUNTABILITY, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL MANAGEMENT, FINANCIAL PLANNING, GOVERNMENT ACCOUNTING, GOVERNMENT PLANNING, HEAVILY INDEBTED POOR COUNTRIES, HUMAN RESOURCES DEVELOPMENT, INTERNAL AUDIT, INVESTMENT LOANS, INVESTMENT OF PUBLIC FUNDS, LEGAL & REGULATORY FRAMEWORK, LEGISLATIVE OVERSIGHT, PRIVATE SECTOR FINANCING, PRIVATE SECTOR MANAGEMENT, PUBLIC EXPENDITURES, PUBLIC FINANCE MANAGEMENT, PUBLIC FINANCE, PUBLIC SECTOR ACCOUNTING, PUBLIC SECTOR MANAGEMENT, RESOURCE ALLOCATION PROCESSES, RISK ASSESSMENT, SOCIAL ACTION PROGRAMS, TECHNICAL ASSISTANCE, ACCOUNT, ACCOUNTABILITY, ACCOUNTANTS, ACCOUNTING, ACCOUNTING PRACTICES, ACCOUNTING PROCEDURES, ADB, AUTHORITY, AUTHORIZATION, BANK ACCOUNTS, BILLING, BUDGET ESTIMATES, BUDGET EXECUTION, BUDGET FORMULATION, BUDGETING, CASH MANAGEMENT, CENTRALIZATION, CITIZENS, CIVIL SERVICE, CONSTITUTION, DEBT, DEBT MANAGEMENT, DECENTRALIZATION, DECREE, DECREES, EXECUTION, EXPENDITURE, EXPENDITURE CATEGORIES, FINANCIAL ACCOUNTABILITY, FINANCIAL DATA, FINANCIAL INFORMATION, FINANCIAL MANAGEMENT, FINANCIAL MANAGEMENT SYSTEMS, FINANCIAL REFORMS, FINANCIAL REGULATIONS, FINANCIAL REPORTING, FINANCIAL RESOURCES, FINANCIAL RISK, FINANCIAL RISKS, FINANCIAL STATEMENTS, FISCAL, FISCAL YEAR, GOOD GOVERNANCE, GOVERNMENT ACTION, GOVERNMENT FINANCE, GOVERNMENT REVENUE, INSTITUTIONAL FRAMEWORK, INSTITUTIONAL STRUCTURE, INTERNAL AUDIT, INTERNAL CONTROLS, LACK OF TRANSPARENCY, LAWS, LEGAL FRAMEWORK, LEGISLATION, LEGISLATIVE OVERSIGHT, LOCAL GOVERNMENT, LOCAL GOVERNMENT FINANCE, MUNICIPAL DEVELOPMENT, PAYROLL, PENSIONS, PRIVATE SECTOR, PROCUREMENT, PROVISIONS, PUBLIC ACCOUNTING, PUBLIC ENTERPRISES, PUBLIC EXPENDITURE, PUBLIC EXPENDITURE REVIEW, PUBLIC FINANCE, PUBLIC FINANCES, PUBLIC FUNDS, PUBLIC RESOURCES, PUBLIC SECTOR, PUBLIC SECTOR ACCOUNTING, PUBLIC WORKS, QUALITY CONTROL, REVENUE ADMINISTRATION, REVENUE COLLECTION, RISK EVALUATION, STATE-OWNED ENTERPRISES, TAX, TAX SYSTEMS, TOTAL EXPENDITURES, TREASURY