Case Study

Examining Budget Credibility in Senegal’s Water and Sanitation Sector

Senegal’s commitment to poverty eradication is evidenced by its adoption of the 2030 Agenda and implementation of the 17 Sustainable Development Goals (SDGs). However, achieving the SDGs, mainly SDG 6.2 on sanitation and hygiene, remains challenging. Ineffective implementation of public policy hampers the performance of sanitation programs. This brief analyzes Senegal’s public financial management system and reveals several constraints that arise during the budget implementation phase. The analysis shows that there is little alignment between budget planning, investment, and people’s needs, resulting in uneven access to sanitation services and hindering achievement of the SDG related to the sanitation sector.  

This brief examines Senegal’s budget credibility issues in the sanitation sector between 2018 and 2021, assesses current progress on SDG 6.2, identifies bottlenecks that slow down performance of this sector, and reviews the potential causes of the identified budget credibility issues. Budget credibility refers to the ability of a government to meet its expenditure and revenue targets during the year. It is sometimes referred to as budget reliability or budget deviations and is recognized in the SDGs through SDG indicator 16.6.1. 

The methodology used in this document consists of a triangulation of quantitative and qualitative data. The first stage consisted of a documentary review and analysis of (i) finance bills, (ii) budget execution reports for sanitation programs, (iii) public procurement reports, and (iv) reports on access to sanitation services. The second stage involved calculating budget gaps from finance bills and sanitation program budget reports. Finally, interviews were held with officials involved in budgeting for and implementing sanitation programs to gather explanations for the budget variances. These interviewees included representatives of the Sanitation Directorate, Rainwater Management Department, Procurement National Agency, and Directorate of Budget.

This publication is a part of Exploring the Connections between Budget Credibility and SDG Implementation.


Examining Budget Credibility in Senegal’s Water and Sanitation Sector

pdf, 1.87 MB

Examen de la crédibilité budgétaire dans le secteur de l’eau et de l’assainissement au Sénégal

pdf, 2.11 MB
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Sokhna Assiatou Diop

Program Officer, Senegal, International Budget Parnership

Assiatou Diop works at International Budget Partnership (IBP) as the Program officer for the budget credibility initiative in Senegal. Focusing on social sectors with high impact on vulnerable groups, Assiatou is dedicated to analyzing budget constraints and financing issues in the health and sanitation sectors. Leading on IBP’s efforts to unpack budget implementation challenges in Senegal’s Sanitation sector, Assiatou advocates for more efficient and inclusive public policies in human capital related sectors.

Prior to joining IBP in 2021, Assiatou worked at the Natural Sciences and Engineering Research Council of Canada (NSERC), supporting the funding process of university-based research from the Federal Government.

Assiatou holds a Masters in Public and International Affairs from Ottawa University, and a Bachelors in Economics and Political Sc. from Montreal University.

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