Financing challenges related to the development of basic social services often prompt public decision makers to prioritize resource mobilization over issues of budget execution. However, issues of budget credibility could jeopardize the efforts made by the government since 2009 to manage public resources efficiently and optimally. Indeed, since 2009, Senegal, along with all other member countries of the West African Economic and Monetary Union, has adopted Program Budgeting to promote results-based management. A new framework for Public Finance Management (PFM), Program Budgeting has been implemented by all of Senegal’s sectoral ministries since 2020, though it has not resolved the constraints in the budget implementation process. On the contrary, the principles of Program Budgeting have highlighted systemic problems linked to inefficiency and ineffectiveness in PFM, undermining budget credibility at various levels.
The aim of this research is to analyze the budgetary credibility of Senegal’s Expanded Program on Immunization (EPI) between 2020 and 2022 and to identify the causes of budgetary discrepancies that undermine the performance of immunization indicators and the delivery of services. The highlighted results are as follows:
- Problems of budget credibility in the context of immunization are intrinsically linked to delays in disbursement, weak capacity to mobilize resources at the local level, delays in planning, and delays in public procurement. These issues predominantly impact the logistics components of the EPI, resulting in frequent under-expenditure, despite the limited budget allocated to these components.
- In addition to credibility issues, there is a lack of credibility in the EPI logistics budget, both of which negatively impact demand generation.
- Socio-economic challenges faced by target populations play a pivotal role in the effectiveness of public spending and policies in the immunization sector.
Thus, this paper not only analyzes the link between credibility issues and the operational structure of immunization but also advocates for increased interest from policymakers in the relationship between budget credibility and the success of immunization policies, as well as the development of sustainable solutions.