“The fruitful collaboration between the Court of Auditors of Senegal and the French Court of Auditors: a major step forward for the transparency of public finances”

The collaboration between the Court of Auditors of Senegal and the French Court of Auditors was a valuable opportunity to improve the management of public finances and promote transparency in the use of public funds. Thanks to cooperation spanning three years and benefiting from funding of 1.2 million euros from Europe, magistrates from the two institutions were able to exchange their respective expertise and work together on investigations concerning public expenditure .

For many years, the Senegalese Court of Auditors had faced difficulties linked to a lack of staff recruitment, which limited its ability to judge the accounts of public accountants. However, with the new recruitments made three years ago, the court was able to benefit from the expertise of French magistrates to train young recruits and relaunch investigations into public expenditure.

This collaboration made it possible to form twenty-three public finance control teams, who benefited from the advice and support of French experts. French magistrates notably provided their expertise during the investigation phases of the investigations, helping to gather the information necessary to substantiate the charges against the persons involved.

This cooperation also led to the creation of two guides aimed at promoting transparency in the use of public funds in Senegal and strengthening the role of the State. The objective is to make the institution of the Court of Auditors independent and to guarantee respect for the principles of equality of public expenditure.

However, it is important to emphasize that the work of the Court of Auditors is not only limited to carrying out investigations into past expenditure, but that it also plays an essential role in informing citizens about the use public money. Indeed, the challenge is to report in real time on controls and results, in order to allow Parliament and public opinion to make informed decisions.

To achieve this objective, it is essential that the Senegalese Court of Auditors continues the progress made during this cooperation with the French Court of Auditors. This means paying attention to the timetable for reporting results and ensuring that checks are carried out effectively and in a timely manner. Thus, the court will be able to fully fulfill its mission of transparency and guaranteeing equality of expenditure, thus strengthening the rule of law in Senegal.

In conclusion, the collaboration between the Senegal Court of Auditors and the French Court of Auditors was a valuable opportunity for the exchange of expertise and capacity building in the field of public finance management.. Through this cooperation, progress has been made to ensure transparency in the use of public funds and strengthen the role of the state. It now remains to consolidate these achievements and maintain a dynamic of progress to guarantee better management of public money in Senegal.

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