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Economic & Sector Work :: Country Financial Accountability Assessment

Senegal : Country Financial Accountability Assessment

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
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Washington, DC
Africa | Africa | Senegal
2013-07-31T21:27:25Z | 2013-07-31T21:27:25Z | 2003-11-01

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.

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