Improving the alignment between planning and budget: this is the objective of the workshop organized by the Municipal Development Agency (ADM) in Saly. The training prepares local authorities for more efficient and sustainable management of their resources.

The workshop, held from April 13 to 16 in Saly, is aimed at local government stakeholders and falls within the framework of the Support Program for Municipalities and Urban Areas of Senegal (PACASEN). Its objective is to equip local elected officials, municipal secretaries, and technical staff with a thorough understanding of multi-year budget planning tools, particularly the Three-Year Investment Plan (PTI), in order to sustainably improve local financial management.

A structuring program for decentralization

This workshop is part of the ongoing efforts to consolidate decentralization in Senegal, where local authorities are expected to play a central role in economic, social, and environmental development. Supported by the World Bank and the French Development Agency (AFD), the PACASEN project is based on an innovative architecture combining an Investment Project (IPF) focused on capacity building and reforms, and a Results-Based Program (PPR) with performance-based funding contingent on measurable outcomes.

This approach marks a break with traditional funding models focused on resources. Based on results deemed conclusive, the program received additional funding of €101.7 million (nearly 70 billion FCFA) in June 2024, now integrating climate change issues into territorial planning.

Shortcomings that still persist

Despite these advances, significant challenges remain. According to observations by the Court of Auditors, 19 local authorities still do not meet the minimum requirement for alignment between their planning tools and their initial budget. These shortcomings are reflected in particular by a lack of coherence between the Local Development Plan (PDC), the Inter-municipal Development Plan (PTI), the Annual Inter-municipal Development Plan (PAI), and the budget, difficulties in multi-year programming, and risks of unsustainable financial commitments.

In addition, there is the implementation of decree no. 2023-2161 of November 6, 2023, which introduces a new financial regime for local authorities, marked by budgetary modernization, asset accounting and the strengthening of governance.

Targeted training to fill the gaps

To address these challenges, the workshop is structured into two cohorts. The first cohort includes local authorities from the Dakar and Thiès regions, as well as DSPL (Local Public Development Services) staff and certain tax collectors. A second cohort will comprise the other beneficiary local authorities. Participants—mayors, deputy mayors, committee chairs, municipal secretaries, and financial officers—will receive technical support aimed at strengthening their operational skills.

Concrete results expected

At the end of the training, local authorities should be able to develop or update a coherent and sustainable PTI, to effectively apply the AE/CP mechanism and to align their budgets with strategic priorities and their real financial capacities.

"Mastering strategic planning tools and multi-year budget programming is an essential lever for good governance. The combination of three-year budgeting and the new financial regime represents a decisive turning point in the management of local finances," said the Secretary General of the ADM, Pape Sambaré Ndiaye, representing the Director General Dr. Mamouth Diop at this meeting.

Scheduled to conclude on December 31, 2026, the PACASEN aims, through initiatives like these, to consolidate achievements over the long term. The stakes are high: the goal is to make each local authority an autonomous actor, capable of effectively planning its investments, managing its resources rigorously, and reporting transparently to its citizens.