43 sur 100, c’est la note obtenue de l’Enquête sur le bud¬get ouvert (Ebo) par le Sénégal en 2015. Cette avancée est le résultat d’une politique budgétaire tournée vers la transpa¬rence. En effet, l’élaboration du Code de transparence a fortement influé sur cette note.
Cependant, même si des progrès sont observés, il n’en demeure pas moins que le Sénégal n’a pas encore atteint la moyenne de cette enquête réalisée par l’International budget partnership (Ibp). Cette dernière se base sur la publication de 8 documents retraçant les dépenses budgétaires. Mais le Sénégal ne mettait à la disposition des enquêteurs que 7 documents, notamment le procès du budget, le document à la base du débat sur le budget, la loi de finance initiale.
S’y ajoutent les rapports mensuels ou trimestriels d’exécution, les lois de règlement du budget, les lois de finance rectificatives, les rapports d’audit et la revue en milieu d’année. Même si l’Etat mettait à disposition ses informations, la non-publication du «budget citoyen», c’est-à-dire la version simplifiée du budget, entre autres, de¬meure un défi à relever.
Conscient de cela, l’Ong 3D, le Gerad et la Coalition nationale des Osc pour le suivi budgétaire (Conasub), en partenariat avec l’Usaid, ont organisé une table ronde des acteurs du budget autour de la préparation de l’édition 2017 de l’Ebo dont le démarrage est prévu en septembre 2016. Cela, afin d’anticiper sur les difficultés pouvant être liées à la prochaine enquête.
La table ronde s’inscrit dans le programme «SunuBudget». Ce programme vise à promouvoir l’accès facile des citoyens aux informations relatives au budget et à renforcer l’alignement de l’Etat du Sénégal par rapport aux standards internationaux en matière de budget ouvert. En ce sens, un site internet sera créé. Il permettra aux citoyens de mieux accéder aux informations financières tout en ayant une bonne compréhension de la procédure budgétaire et, d’autres part, aux acteurs étatiques de mieux communiquer sur le budget.
Ce projet sera constitué du «budget animé». Une vidéo de 3 à 5 minutes devra faciliter la compréhension des projets d’investissement de l’Etat dans les secteurs clés comme l’éducation, la santé, l’agriculture…
C’est en 2008 que le Sénégal a eu sa première enquête. Mais les conclusions de celle-ci étaient catastrophiques. Le Sénégal n’avait pu obtenir que 3 sur 100. Cependant, elle a évolué en 2010 pour atteindre 10 sur 100, puis 12 sur 100 en 2012, selon les acteurs du budget.
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