Financial Risk:

High

Score:

33/100

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24 25/100

How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?

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Controls Score: 75 / 100
Senegal disposes of its decommissioned military equipment through sale, donation or destruction, depending on the condition and age of the equipment. Military equipment in…
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Transparency of disposal process Score: 0 / 100
In the event of cessation of assets, information on equipment put up for sale is made available to the public, but not all information…
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Transparency of financial results of disposals Score: 0 / 100
No information about the financial results of asset disposals is made public on the budget execution reports nor in supreme audit reports. [1][2]
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25 67/100

Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?

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Scrutiny Score: 75 / 100
The audit body responsible for the scrutiny of asset disposals is the Court of Auditors or Cour des Comptes in French, which is the…
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Independence Score: 100 / 100
The audit bodies for asset disposals are independent and not influenced by the executive [1] . The audits carried out by the Cour des…
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Transparency Score: 25 / 100
Under the previous regime, several audit reports were delayed before publication by decision of the President of the Republic but with the new authorities,…
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26 0/100

What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?

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Score: 0 / 100
The percentage of secret items is not revealed to the public. The overall budget of the Ministry of the Armed Forces is publicly known…
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27 0/100

Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?

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Score: 0 / 100
Information on the budget and the acquisition of top-secret military equipment by the army is not made available to the defence and security committee…
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28 0/100

Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?

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Comprehensiveness Score: 0 / 100
Nor the Parliament or the Defence and Security Committee receive audit reports on the defence and security sector. [1] Security issues are bruogh forward…
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Parliamentary scrutiny Score: NA / 100
Parliament plays no role in reviewing defence audit reports due to classification and access limitations so this indicator is marked Not Applicable. The legislators…
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29 33/100

In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?

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Permitted exceptions Score: 50 / 100
Military expenditure outside the budget is authorised by law within the framework of general or extended exceptions. These expenses are well controlled, even if…
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Recording mechanisms Score: 0 / 100
All off-budget military expenditure is recorded in the respective budgets, even if it is not declared when the budget is voted. As a reminder,…
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Prevalence Score: 50 / 100
Off-budget military spending is occasional, but not a widespread phenomenon. A whole year can go by without any off-budget expenditure. It’s only in cases…
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30 0/100

Are mechanisms for accessing information from the defence sector effective?

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Legal framework Score: 0 / 100
There is no legislation or implementing guidelines that clearly stipulate access to information for the defence sector.[1] There have been plans to adopt a…
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Classification of information Score: NS / 100
This indicator is not assigned a score in the GDI. The protection of national defence information is subject to a strict legal regime. It…
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Effectiveness Score: 0 / 100
The public is rarely able to access information from the defence sector. There is no legislation guiding information request for the defence sector. In…
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31 100/100

Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?

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Extent of commercial ventures Score: 100 / 100
In Senegal, defence and security institutions do not owned commercial businesses, but depend entirely on public funding from the state either it is the…
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Transparency Score: NA / 100
National defence and security institutions do not hold beneficial ownership of commercial enterprises, as this is prohibited by the Law n°1963/21 of February 5,…
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32 100/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Independent scrutiny Score: 100 / 100
It is challenging to determine if a military-owned business is subject to independent scrutiny, as there is no legislative identification concerning businesses owned by…
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Transparency Score: NA / 100
There are no officially recognised and legally constituted companies belonging to military institutions in Senegal so this indicator is marked Not Applicable. [1] [2]
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33 NEI/100

Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?

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Prohibition Score: NEI / 100
It is forbidden for any officer, whatever his position, to have for himself or through an intermediary or under any name whatsoever, in an…
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Prevalence Score: NEI / 100
There is not enough to score this indicator. There are not enough evidence to assess if unauthorised private enterprise is a problem in the…
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77 0/100

Is comprehensive data on actual spending on defence published during the budget year?

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Proactive publication Score: 0 / 100
Just as the budget is voted without debate in the National Assembly, the Ministry’s annual expenditure report is not made available to the public…
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Comprehensiveness Score: 0 / 100
In Senegal, no information on actual spending is published in the budget execution quarterly reports. [1] However some information is included in the Court…
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Timeliness Score: 0 / 100
The report of on budget execution for the 2022 fiscal year was only published in 2024, i.e. more than two years later. [1]
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Comparison against budget Score: 0 / 100
Disscrepancies between the published budget and actual expenditure are not explained. [1] [2] [3] .
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0 NA/100

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Asset Disposals

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Q24 NA/100

How effective are controls over the disposal of assets, and is information on these disposals, and the proceeds of their sale, transparent?

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Q25 NA/100

Is independent and transparent scrutiny of asset disposals conducted by defence establishments, and are the reports of such scrutiny publicly available?

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Secret Budgets

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Q26 NA/100

What percentage of defence and security expenditure in the budget year is dedicated to spending on secret items relating to national security and the intelligence services?

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Q27 NA/100

Is the legislature (or the appropriate legislative committee or members of the legislature) given full information for the budget year on the spending of all secret items relating to national security and military intelligence?

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Q28 NA/100

Are audit reports of the annual accounts of the security sector (the military and intelligence services) subject to parliamentary debate?

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Q29 NA/100

In law, are off-budget military expenditures permitted, and if so, are they exceptional occurrences that are well-controlled? In practice, are there any off-budget military expenditures? If so, does evidence suggest this involves illicit economic activity?

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Q30 NA/100

Are mechanisms for accessing information from the defence sector effective?

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Q31 NA/100

Do national defence and security institutions have beneficial ownership of commercial businesses? If so, how transparent are details of the operations and finances of such businesses?

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Military-owned Businesses

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Q32 NA/100

Are military-owned businesses subject to transparent independent scrutiny at a recognised international standard?

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Illegal Private Enterprise

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Q33 NA/100

Is there evidence of unauthorised private enterprise by military or other defence ministry employees? If so, what is the government’s reaction to such enterprise?

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Actual Military Spending

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Q77 NA/100

Is comprehensive data on actual spending on defence published during the budget year?

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