Senegal is preparing to equip its legal arsenal with a long-awaited text on whistleblower protection. The ambition is clear: to encourage transparency, recover illicit assets, and restore trust. But to succeed, the reform must guard against perverse effects: malicious false alerts, "bounty hunting" around the 10% reward, reputational risks for individuals and the business climate, and gray areas of governance. This plea offers a balanced interpretation: yes to strong protection, yes also to solid safeguards.

What the bill provides

The text defines a whistleblower as any natural person who, in a professional capacity, reports in good faith information relating to a financial crime or offense, a threat to the public interest, or violations affecting financial management, in both the public and private sectors. Legally protected secrets are excluded. It also extends protection to assistants/entities linked to the whistleblower and to nominees who voluntarily report illicit assets.

Two reporting channels are provided: internal (to a contact designated by the entity) and external (to the anti-corruption body), with the possibility of anonymity. Response deadlines are set: 2 months (contact) and 3 months (OFNAC). In the event of inaction, risk of destruction of evidence, or conflict of interest, public disclosure becomes possible.

The core of the system is protection against retaliation, with a broad list, civil and criminal immunity for alerts that comply with the law, and confidentiality of the identity of individuals.

The text introduces self-denunciation (voluntary restitution of illicit assets before any procedure), giving the right to exemption from prosecution on condition of full reimbursement.

Finally, it creates a special fund to finance social projects and reward whistleblowers with up to 10% of the amounts recovered. The rules for managing the fund will be specified by decree.

When corruption bleeds the economy

According to Transparency International, Senegal ranks 70th out of 180 countries in the 2024 Corruption Perceptions Index (CPI), with a score of 43/100. This figure illustrates both the efforts made and persistent challenges. Annual losses linked to corruption undermine public trust and compromise the country's economic attractiveness.

An expected but controversial law

Bill No. 13/2025 provides for the protection of anyone who reports corruption, fraud, or embezzlement. This democratic advancement marks an important milestone. However, several provisions, particularly those related primarily to financial rewards and false alarms, are already sparking heated debate.

The 10% reward: incentive or trap?

Article 20 proposes awarding 10% of the amount recovered to the whistleblower. This measure may encourage whistleblowing, but it also risks encouraging opportunistic reporting and creating a climate of suspicion within companies. This danger may also be of particular concern to investors.

False alarms: an underestimated danger

The text remains vague on the penalties applicable to false alerts made in bad faith. However, an unfounded report can ruin the reputation of an institution or an individual and permanently weaken their image. The law must absolutely protect the presumption of innocence and provide for dissuasive penalties against abuse.

Transparency and trust: partners’ expectations

Financial institutions and development partners expect Senegal to have a clear and balanced legal framework. A poorly calibrated law could have the opposite effect: weakening confidence, slowing investment, and deteriorating the business climate.

Problem with the referent system

The bill provides for an initial internal reporting channel via a contact designated by the entity. In theory, this mechanism brings the alert closer to its location. In practice, it presents several challenges:

1. Risk of conflict of interest: as the referent is an employee of the structure concerned, he or she may lack independence or be subject to hierarchical pressure.
2. Distrust of potential whistleblowers: many will hesitate to report serious facts to a person perceived as too close to the institution in question.
3. Risk of filtering or stifling alerts before they reach OFNAC or the competent authorities.

Possible solutions for a more balanced, credible and effective law

1. Remove the 10% financial reward

The provision that provides for a 10% bonus on the amounts recovered, while innovative, risks turning whistleblowing into an instrument of speculation. Whistleblowing must remain a civic act motivated by the general interest, not by a search for personal gain.

Solution : replace this mechanism with a support fund dedicated to the legal, social and psychological protection of whistleblowers, in order to guarantee their safety without introducing direct financial incentives.

1. Taking responsibility for false alarms

False alerts, when made in bad faith, can seriously damage the reputation of individuals and institutions. They undermine the credibility of the system and create a climate of mistrust.

Solution : provide in the law a clear liability regime for the perpetrators of

malicious reporting, combining proportionate criminal sanctions and civil compensation for victims. Protection must be strictly reserved for whistleblowers acting in good faith and with reasonable grounds.

1. Target the strategic public sector as a priority

The State's financial agencies—Taxes and Estates, Customs, the Treasury, etc.—are strategic and sensitive to public finances. They are central to the mobilization of national resources and the country's budgetary credibility. The solution : implement the law initially in the public sector, starting with these strategic entities. This pilot phase would allow for consolidating experience, adjusting protection mechanisms, and anticipating a gradual expansion to other sectors, including the private sector.

1. Increased anonymity and digitalization of reporting

1. Enhanced anonymity and direct OFNAC channel : Allow whistleblowers to contact OFNAC directly and anonymously, without going through an internal contact. Guarantee traceability and confidentiality via a secure registration number.
2. Digitization of the process : Establish a secure national digital platform for reporting, hosted by OFNAC, with data encryption. This solution reduces the risk of internal interference and facilitates the monitoring of response times.
3. Targeted pilot phase : Initially, limit the use of internal referents to strategic administrations (Taxes, Customs, Treasury), while testing the direct digital channel at OFNAC. This helps build trust and correct flaws before extending to the private sector.

Alassane B. DIARRA Senegalese Citizen