Sénégal Fonds Spéciaux: Assemblée Demande Avis Consultatif Président

• Senegal's National Assembly is advancing a new organic law to regulate special funds, following a previous attempt that was constitutionally rejected.
• The Pastef political party initiated this proposal, which aims to enhance oversight and transparency of these funds.
• The bill has been sent to the President of the Republic for a 10-day advisory opinion, as per Article 69, paragraph 4, of the Assembly's internal regulations.
• The Constitutional Council previously ruled that only an organic law can define the regime for budgetary credits, linking this to UEMOA Directive 06/2009/CM.
• The new law seeks to impose stricter control on special funds, which have historically seen substantial increases and less public scrutiny.

The ongoing legislative initiative in Senegal to regulate special funds through an organic law represents a significant step towards bolstering legal oversight and transparency in public financial management.

Senegal's National Assembly is advancing a new legislative proposal aimed at regulating special funds, marking a renewed effort to bring these financial instruments under stricter control. This initiative, spearheaded by the Pastef political party, proposes to embed the framework for special funds within the organic law governing finance laws. This strategic choice follows the recent rejection of a previous bill on the same subject, which was deemed unconstitutional because it was presented as an ordinary law.

The current proposal has been declared admissible by the Assembly's Bureau and now proceeds to a crucial procedural step. In accordance with Article 69, paragraph 4, of the National Assembly's internal regulations, the text must be transmitted to the President of the Republic. The President is then afforded a ten-day period to provide an advisory opinion to Ousmane Sonko, the President of the National Assembly. It is important to note that this consultation does not grant the President veto power, and the legislative process will continue even if no response is received within the stipulated timeframe.

The decision to pursue an organic law for the regulation of special funds directly addresses previous constitutional challenges. The Constitutional Council had previously clarified that the organic law pertaining to finance laws holds exclusive competence to establish rules concerning the nature, presentation, opening, specialization, execution, and control of budgetary credits. Consequently, an ordinary law cannot independently create a new category of credits or define its legal regime, a point that led to the earlier censure and also cited a disregard for Article 67, paragraph 3, of the Constitution.

This legislative shift is rooted in the broader framework established by UEMOA Directive n°06/2009/CM, issued on June 26, 2009. Senegal implemented this directive through organic law n°2011-15 of July 8, 2011, which was subsequently revised by organic law n°2020-07 on February 26, 2020. Historically, the amounts allocated to special funds have seen significant increases, rising from 650 million FCFA annually under President Abdou Diouf to 8 billion FCFA during Abdoulaye Wade's presidency.

The primary objective of this legislative initiative is to bring special funds, which have traditionally been less subject to public scrutiny and ordinary control compared to other public expenditures, under a more robust regulatory regime. While the adoption of an organic law resolves the procedural and constitutional difficulties encountered previously, the specific content and final provisions of the bill remain critical. The ongoing legislative initiative in Senegal to regulate special funds through an organic law represents a significant step towards bolstering legal oversight and transparency in public financial management.

Should the text proceed to a full parliamentary debate, there is a possibility that the government could utilize a 'vote bloqué' mechanism. This procedural tool would allow the government to ensure the adoption of only its approved version of the bill, effectively bypassing any amendments it does not endorse. The ultimate form and impact of this crucial legislation will depend on these upcoming stages of parliamentary review and potential governmental intervention.

This legislative initiative to regulate special funds via an organic law in Senegal signifies a move towards enhanced legal oversight and transparency in public finance. Legal professionals and compliance officers should closely track the final text and its implementation, as it will establish new rules for the nature, presentation, execution, and control of budgetary credits, potentially impacting public procurement and accountability frameworks.

Source: Original reporting via Dakaractu