Senegal Draft Budget Law 2026 — English Translation (notes, decisions, download link)

senegal-budget-2026-translation-notes.md

Senegal Draft Initial Finance Law 2026 — English Translation

Download

PDF (59 pages, 835KB): https://files.catbox.moe/6dblb6.pdf

Original French PDF (105 pages): https://www.finances.gouv.sn/app/uploads/PROJET-DE-LOI-LFI-2026_PUB.pdf

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What this is

Full English translation of Senegal's Projet de Loi de Finances Initiale 2026 — the country's draft budget law for fiscal year 2026, the second under President Bassirou Diomaye Diakhar FAYE.

Document structure

Section	Original Pages	Description
General Statement of Purpose	1–19	Macro context, budget orientations, key figures
Article-by-Article Exposition	20–40	Explanation of each article's rationale
Draft Law (26 articles)	41–52	The formal legal text
Annexes (I–XIII)	53–105	Financial tables (summarized, with key figures)

Key budget numbers (2026)

• Total revenue: 6,189 billion FCFA (+23.4% vs 2025)
• Total expenditure: 7,434 billion FCFA (+12.4% vs 2025)
• Budget deficit: 1,245 billion FCFA = 5.37% of GDP (target: 3% by 2027)
• GDP growth: 5.0% projected
• Public debt service: 5,498 billion FCFA (interest: 1,191 billion)
• State employees: 206,375 positions (48% in Education, 21% in Armed Forces)
• Exchange rate: 590.14 FCFA = 1 USD

Translation decisions

Terminology

French	English (chosen)	Rationale
Autorisations d'Engagement (AE)	Commitment Authorizations (CA)	OECD/IMF standard
Crédits de Paiement (CP)	Payment Appropriations (PA)	EU budget standard
Comptes Spéciaux du Trésor (CST)	Special Treasury Accounts (STA)	Direct translation
Loi de Finances Initiale (LFI)	Initial Budget Act (IBA)	In tables; "Initial Finance Law" in body
Plan de Redressement (PRES)	Economic and Social Recovery Plan (ESRP)	Semantic; original acronym also kept
Ordonnateur	Authorizing Officer	OECD PFM term
Comptable public	Public Accountant	Standard
UEMOA	WAEMU	Standard English acronym
Milliards	Billion (10^9)	English convention

Proper names & Wolof

• "JUB, JUBAL, JUBANTI" — kept in Wolof with note: "Rectitude, Integrity, Reform"
• "JUBANTI KOM" — kept with note: "Reform Now"
• All personal names, place names, law reference numbers preserved as-is

Numbers

• French 5,37% → English 5.37% (period as decimal)
• French 1 190 550 463 000 → English 1,190,550,463,000 (commas for thousands)
• Currency kept as "FCFA" throughout

Tables approach

• Simple tables (revenue, STA, deficit, employment ceilings): fully reproduced as markdown tables
• Complex tables (multi-column budget matrices, 17-page ministry breakdowns): summarized with key totals, reader referred to original PDF with page numbers
• This is extensible — specific tables can be fully recreated later

Known issues & doubts

1. Duplicate section numbering: The original has two "Section I" headings (General Context + Macroeconomic Situation) — appears to be an error in the original
2. Article 19 sub-numbering: Draft Law shows "V, VI, VII" instead of "II, III, IV" — original document error
3. Article 24 date: States distribution keys "for the year 2025" within the 2026 law — possibly intentional (setting prior-year keys)
4. Table accuracy: Complex tables extracted via pdftotext + visual PDF reading — cross-checked but some alignment issues possible in dense financial tables

Possible improvements

• Full recreation of Annex III (ministry-by-ministry, 17 pages of detailed program budgets)
• Full recreation of Annex XII (externally-funded projects, 12 pages with financing sources)
• Internal cross-reference hyperlinks between articles
• Side-by-side French/English for critical legal provisions
• Comparison tables with prior years' budgets

Technical notes

• Translated using Claude Code with 4 parallel agents + shared glossary for consistency
• PDF generated via pandoc + typst engine
• Source markdown files preserved for incremental editing
• Total processing time: ~8 minutes