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Law No. 2012-18 December 17, 2012

Original Language Title: Loi n° 2012-18 du 17 décembre 2012

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Law No. 2012-18 of 17 December 2012

General Expose of Reasons

The draft financial law for the year 2013 is in line with the Government's new general policy, which is structured around three strategic directions:
-the consolidation of the foundations of democratic, transparent, more rigorous and efficient governance, based on the satisfaction of the priority needs of the population and the fight against social injustice;
-the strengthening of decentralisation and the territorialisation of public policies, with a view to giving greater impetus to the development of terroirs;
-Sustained, sustainable and inclusive growth.
These strategic directions are reflected in the budget plan by major breaks:
-the Government's willingness to reverse the structural trend of rising current spending for a more investment-oriented and financing-for-development budget to meet growth acceleration targets Achieving the Millennium Development Goals (MDGs).
This will already be reflected in the financial law for 2013 through a new profile of the public debt, the control of staff costs and the reduction of other current expenditure.
For example, the financial law for 2013 recorded a decline in other current expenditure of FCFA 14.2 billion and a significant increase in capital expenditure of FCFA 81.4 billion.

This increase in investment expenditure results from an internal financing effort and, on the other hand, from the contribution of the Technical and Financial Partners of Senegal, for the implementation of new development projects and programmes Initiated by the Government, reflecting their confidence in the economic and social policy of the new authorities.
As a result, frameworks for cooperation with our development partners have been revised to include funding for new national priorities, including the promotion of employment for young people and women;
-the Government's concern to increase the effectiveness of investment programmes on the basis of relevance, effectiveness, efficiency and sustainability criteria. Also, certain non-priority and costly operations, once recorded in capital expenditure, have been abolished, stopped or suspended, freeing up substantial resources in the amount of FCFA 42 billion that have been redirected To fund priority sectors.
The allocation of investment resources of the finance law for 2013 gives priority to food security and to the sustainable improvement of rural income and to infrastructure, energy, employment of women and Youth and social sectors (education, health, sanitation, social protection, etc.);
-the commitment of the authorities to improve the ownership of social demand with the establishment of new mechanisms for social protection and support for the purchasing power of populations.
These breaks materialise in the finance law for 2013 by concrete measures, in particular:
-a new profile of public debt, with particular emphasis on the gradual reduction in the weight of short maturity instruments in domestic debt and the limitation of the use of non-concessional borrowing in accordance with the Debt Strategy Medium Term (AWW);
-the expected savings on telephone bills (FCFA 7 billion with the restrictions already implemented), water and electricity, the reduction in the number of diplomatic posts, and the renting of Buildings for office or housing;
-the physical and biometric audit of state agents in order to better contain the wage bill in sustainable proportions;
The priority given to the sanitation and flood control sector with the launch of the emergency phase of the 10-year flood control programme;

- The revival of agriculture with a particular focus on the reconstruction of seed capital and equipment in the rural world.

- Strengthening the social dimension of the budget, including:

- The continuation of free hemodialysis, with a registration of 3.3 billion CFA;

- Specific support for the major casualties of the Armed Forces;

- The subsidy to households through the energy price support policy;

- The establishment of the Caisse Autonome de Protection Sociale Universelle (CAPSU) for which an initial allocation of 10 billion FCFA is foreseen;

- The downward revision of the income tax which will have an impact of 28 billion CFA on the state budget;
The financial law for 2013 also takes into account the global macroeconomic outlook and the country's economic situation.
In 2013, a modest acceleration of the global economy is expected for a growth rate of 3.6 %, supported by the economy of emerging and developing countries with a growth rate of 5.9 % and 1.9 % expected for the advanced countries. However, these forecasts remain threatened by the debt crisis in Europe, with its ramifications on the rest of the world.
At the domestic level, despite global uncertainties, the macroeconomic outlook forecasts a real GDP growth rate of 4.3 per cent compared to 3.7 per cent expected in 2012 and an inflation rate of 2.4 per cent, compared with 2.2 per cent for the current year, Below the Community standard set at 3 %.
The macroeconomic assumptions underlying the finance bill for the year 2013 can be summarized as follows:

- A projected budget deficit of 4.9 % of GDP, compared to 5.9 % in 2012; or an improvement of one percentage point;

- A tax rate of 19.3 %, higher than the Community rate of 17 %;

- A share of public investment expenditure on internal resources reported to tax revenues of about 34.5 %; well above the Community floor set at 20 %.
In addition, the national economy will benefit from the expected effects of the new General Code of Taxes, which will have to come into force on 1 January 2013, thanks in particular to more simplified procedures and rules with relatively more tax levels Weak (lower income tax) and the broadening of the tax base, which will be based on a substantial decline in tax exemptions.
On the basis of the above guidelines and forecasts analysed, the resources and expenses of the draft finance bill for 2013 are as follows:

I. RESOURCES
The total resources of the initial financial law for the year 2013 have been set at 2531.116 billion CFA francs ($2,344.786 billion) in the original financial law for 2012, an increase of 186.33 billion CFA francs in value And 7.9 % in relative value.
This amount includes:
-the resources of the general budget projected at 2 450.65 billion CFA against 2 266.87 billion CFA for the forecasts of the 2012 financial law, an increase of CHF 183.78 billion in absolute value and 8.1 % in relative value;
-revenue from the special accounts of the Treasury set at 80.466 billion CFA francs against FCFA 77.916 billion in 2012, a net increase of 2.55 billion CFA francs in absolute value and 3.3 % in relative value.
The resources of the initial finance bill for the year 2013 are broken down as follows:

Tax revenues 1,492.5 billion
Non-tax revenue $77.4 billion
Exceptional revenue (PPTE/MDRI) $59.0 billion
Refunds of Loans and Advances $12.8 billion
Budgetary Gifts (Program Donations) $38.6 billion
Borrowings 373.25 billion
External resources $397.1 billion
Revenue from Accounts Receivable from the CRF 80.5 billion

A. TAX REVENUES
They are arrested at 1,492.5 billion CFA francs in the original financial law for 2013, compared with 1,417 billion CFA francs for the initial financial law for 2012, an increase of 75.5 billion CFA francs in absolute value and 5.3 % in relative value.
The main tax revenue items are as follows:
-Direct taxes: FCFA 423.2 billion in 2013 from FCFA 400.1 billion for the initial financial law for 2012, a rise of 23.1 billion CFA in absolute value and 5.8 % in relative value.
-Indirect taxes: 1 069.3 billion CFA francs for the initial financial law for 2013 against 1016.9 billion CFA in 2012; an increase of 52.4 billion CFA francs in absolute value and 5.2 % in relative value.

B. NON-TAX REVENUE
They amount to 77.4 billion CFA francs in the original financial law for 2013, compared to FCFA 98 billion in the original finance law for 2012; a decrease of 20.6 billion CFA in absolute value and 21 % in relative value.

C. EXCEPTIONAL REVENUES
They are projected in the finance law for 2013 to 59 billion CFA francs against FCFA 60 billion in the initial finance law for 2012. Primarily composed of PPTE-IADM resources, they experience a decrease of 1 billion CFA francs in absolute value and 1.7 % in relative value.

D. BUDGETARY DONS (Program Donations)
They are estimated at FCFA 38.6 billion in the original finance law for 2013, compared with FCFA 19 billion in the 2012 initial financial law, an increase of FCFA 19.6 billion. These donations are expected from the Netherlands for an amount of 8.5 billion CFA francs, the European Union for 9.8 billion CFA francs, Canada for 18.3 billion FCFA and Spain for 2 billion CFA francs.
E. BORROWINGS
They are projected at 373.25 billion CFA francs against FCFA 346.87 billion in the initial finance law for 2012, an increase of 26.38 billion FCFAen absolute value and 7.6 % in relative value.

F. EXTERNAL RESOURCES
They are valued at 397.1 billion CFA francs in 2013, down from FCFA 323 billion in 2012, an increase of 74.1 billion CFA francs in absolute value and 22.9 % in relative terms. The external resources are distributed as follows:
-DONATIONS-PROJECTS AND LEGACIES:
These are grants awarded by the development partners to the state to finance investment projects. For 2013, they are projected to rise to 168.9 billion CFA francs from CFA 126.8 billion in 2012, with an increase of 42.1 billion CFA francs (33.2 %).
-BORROWERS:
These are loans granted to the state to finance projects. They are projected to rise to 228.2 billion CFA in 2013 from FCFA 196.2 billion in 2012, an increase of FCFA 32 billion (16.3 %).
II. THE CHARGES
The total expenses of the initial financial law for the year 2013 are fixed at 2531.116 billion CFA francs against 2 344.786 billion CFA in the initial financial law for 2012, an increase of 186.33 billion CFA francs in absolute value And 7.9 % in relative value. This amount includes:
-the general budget charges projected at 2 450.65 billion CFA against 2 266.87 billion CFA francs for the forecasts of the initial financial law for 2012 is an increase of CHF 183.78 billion in absolute value and 8.1 % in value Relative;
-Treasury Special Accounts charges laid down at the sum of CFA 80.466 billion against FCFA 77.916 billion in the original financial law for 2012, up 2.55 billion CFA francs, or 3.3 % in relative terms.

GENERAL BUDGET
The expenses of the general budget are divided between current and capital expenditure.
Total expenses are estimated at 2450.65 billion CFA in 2013, compared to 2266.87 billion CFA programmed in 2012, an increase of 183.78 billion CFA francs (8.1 %). This increase is driven by public debt (26.7 %), investment expenditure on external resources (22.9 %), staff expenditure (5.3 %) and investment expenditure on internal resources (1.4 %). On the other hand, other current expenditures declined by 2.2 % year-on-year.
In terms of proportion, investment spending ranks first with 37.2 per cent (of which 21 per cent is on internal resources and 16.2 per cent on external resources), followed by other current expenditure (25.7 per cent), staff costs (19.1 per cent) and Public debt (18 %).

A-1. Current expenses
The current expenditure is projected at 158.25 billion CFA francs, including 440.85 billion CFA francs in public debt, 467.1 billion CFA francs in staff costs and other current expenditure estimated at 630.3 billion CFA francs ($12 billion). PPTE/IADM FCFA). They are up 102.37 billion CFA francs in absolute value and 7.1 percent in relative value compared to the initial finance law for 2012. This increase concerns the public debt for an amount of 92.97 billion CFA francs and staff costs for 23.6 billion CFA francs reduced by a decrease in " Other current expenses " For 14.2 billion CFA francs.

A-1-1. Public Debt:
It is projected to rise to 440.85 billion CFA francs from FCFA 347.88 billion in the original financial law for 2012, an absolute increase of 92.97 billion CFA francs and 26.7 percent in relative value.
Interest and commissions on public debt are projected at 145.1 billion CFA francs, of which 63.1 billion CFA francs in foreign debt and 82 billion CFA francs for the domestic debt. Interest and commissions on external public debt increased by 6.78 billion CFA francs (+ 12.04 %) compared to 2012, while domestic debt rose 27.88 billion CFA francs (51.52 %) over the year Previous.

A-1-2. Personnel costs:
They are projected to rise to 467.1 billion CFA francs from FCFA 443.5 billion in 2012, an increase of 23.6 billion CFA in absolute terms and a relative change of 5.3 %.
This increase incorporates the increase in the management of the annual slides for promotion, as well as the integrations in the public service of emerging bodies that have obtained their professional degrees.
However, the ratio of the payroll to tax revenue is expected to be 31.3 %, below the Community ceiling of 35 %.

A-1-3 Other Current Expenses
They are projected at 630.3 billion CFA francs (12 billion PPTE/IADM) compared to FCFA 644.5 billion in the initial finance law for 2012, a decrease of 14.2 billion CFA francs in absolute value and 2.2 % in relative value. This amount is composed essentially of the following economic types:
-purchases of goods and services: 297.91 billion CFA francs, or 47.3 %;
-the current transfers to the autonomous structures: EUR 179.64 billion, or 28.5 %;
-Operating grants: 90.66 billion CFA francs, or 14.4 %;
-acquisitions and major equipment repairs: 7.072 billion CFA; or 1.1 %;
-Provisions and contingencies: 31.51 billion CFA francs, or 5 %.
In addition to the amounts corresponding to the re-assessed voted services notified to the institutions and ministries, there have been appropriations for new measures, in particular for:
-FCFA 13 billion for telephone expenses;
-FCFA 4 billion for the education contractors;
-FCFA 2.694 billion for the Armed Forces to strengthen, inter alia, the credits for the daily intervention premium and the supply of troops;
-FCFA 2.625 billion for vehicles of the National Assembly;
-FCFA 1.814 billion additional credits for free hemodialysis;
-1.3 billion CFA francs to carry the appropriations of the Decentralisation Endowment Fund to 18.1 billion CFA according to the law;
-FCFA 0.79 billion for the ISRA project;
- $0.6 billion in additional support for public health institutions;
-FCFA 0.4 billion for the start of the new Institut Supérieur de l' Enseignement Professionnel (ISEP) of Thiès;
-FCFA 0.49 billion for the Court of Repression of illicit enrichment;
-FCFA 0.2 billion for the organisation and awards of the laureates of the Grand Prize of the Head of State for Science.
Thus, the credits of " Other current expenses " 2013 will support the operation of the services, but also:
-the allocation of the Energy Support Fund (ESF) for an amount of FCFA 48 billion, in addition to its own resources expected from the parafiscal taxes estimated at FCFA 35.4 billion;
-permanent expenditure (electricity, telephone) for an amount of CFA 44.6 billion;
-contracted by the Ministry of National Education for an amount of CFA 109.73 billion;
-Free hemodialysis for an amount of FCFA 3.24 billion.

A-2 Capital Spending
The total amount of resources allocated to investment in the initial finance law for 2013 is 912.4 billion CFA francs, allocated as follows:
-FCFA 515.3 billion for capital expenditure on internal resources (payment appropriations), or 56.5 % of public investment compared to FCFA 507.99 billion in the initial finance law for 2012, an increase of 7.31 Billion CFA francs in absolute value and 1.4 % in relative terms;
-FCFA 397.1 billion for capital expenditure on external resources, or 43.5 per cent of public investment, compared to FCFA 323 billion in the original financial law for 2012, an increase of 74.1 billion CFA francs in value Absolute and 22.9 % in relative value.
The total public investment envelope thus increased from FCFA 830.99 billion in 2012 to 912.400 billion CFA in 2013, an increase of FCFA 81.41 billion in absolute value and 9.8 % in relative terms. This envelope ensures that expenditure on domestic and external financing is taken into account.

A-2-1 Domestic Financing
The internal financing of FCFA 515.3 billion covers: (i) counterparties to external financing of development projects and programmes for an amount of CFA 77.38 billion; (ii) projects and actions Financed entirely by the State for an amount of CFA 391.8 billion and (iii) budgetary allocations to the main funds for an amount of CFA 46.12 billion.

A-2-2 Outside Financing
The external financing, of an amount of FCFA 397.1 billion, consists of loans on concessional terms for an amount of CFA 228.2 billion (57.5 %) and grants for an amount of CFA 168.9 billion (42.5 %).
Compared to the 2012 finance law, loans increased by 39.2 billion CFA in absolute value and 20.7 % in relative terms.
As for donations, they increased by FCFA 34.9 billion in absolute value and 26 per cent in relative value through the effective start up of road, irrigation and water resource management projects financed by the Millenium Challenge Account.
A-2-3 Sectoral Breakdown of Capital Expenditures
The sectoral breakdown of the internal and external resources of the 2013 investment budget is as follows:
Billions of FCFA

Sectors
Interior Financing
Ratio
External Financing
Ratio
Total
Ratio
Primary
99.782
20.4 %
100.486
25.3 %
200,268
22.6 %
Secondary
40.282
8.2 %
79,559
20.0 %
119,841
13.5 %
Term
111,396
22.7 %
123,857
31.2 %
233253
26.5 %
Quaternary
238.84
48.7 %
93.198
23.5 %
332,038
37.4 %
SubTotal
490.3
100 %
397.1
100 %
887.4
100 %
Out of Area
25
25
Total
515.3
397.1
912.4

The sectoral analysis of capital expenditure shows that the primary sector, with budgetary entries of 200.268 billion CFA francs, or 22.6 %, is up sharply from 2012, where it stood at 19 %. This sector has jumped by 3.6 percentage points, corresponding to an increase of 46.708 billion CFA francs in its investments. This option demonstrates the degree of priority given to this sector, given its significant contribution to the creation of national wealth and its great ability to redistribute income in the light of the large number of social actors Mobilizes.
The projects programmed in this sector focus on making agriculture and livestock farming less vulnerable to climatic hazards and durably raising their productivity and production levels, ensuring rational and sustainable management of the Fisheries, wildlife and forestry resources, as well as ensuring access to drinking water for rural populations. The main concerns are:
-Recovery programme for seed capital and the Rural Equipment Program;
-Priority Investments Guarantee Fund;
-Irrigation and Water Resources Management Project;
-Programme de Développement de l' Elevage au Sénégal Oriental et en Casamance
-High level of the Food Security Support Project in Kaffrine, Louga and Matam;
-Support for Development in Casamance (PADEC) programme;
-Aquaculture Development Program;
-Regional Programme d' Appui à la Pêche Artisanale in West Africa.
-Potable Water and Millennium Development Programme (PEPAM);
-Programme de Credits des Bassins de retention et de Valorisation des Forages (BARVAFOR)
The secondary sector, with the main energy component, receives a budget allocation of 119.841 billion CFA francs, or 13.5 % of public investment in 2013, in particular, to compensate for the production and distribution deficit And increase the rate of electricity access in rural areas. The high share of energy in the financing of secondary sector investment (88.3 per cent) reflects the Government's priority to ensure good quality of electricity supply.
The main projects planned in 2013 are:
-Project to build the Félou hydroelectric power station;
-Project to carry out and extend the electricity distribution network in Dakar and its suburbs;
-Rural electrification programme;
-Network densification project in the regions;
-Special Support Fund for the Energy Sector;
-Support for the recovery of the energy sector;
-Support project for the electricity sector;
-Fund to support enterprise upgrade;
-Private Sector Support Platform (SME Component);
-Multifunctional platforms;
-Artist Support Fund.
The tertiary sector concentrates 235.253 billion CFA francs in public investment, or 26.5 percent of the 2013 investment budget. The 86.02 % of this motant, or 202.385 billion CFA, is allocated to road infrastructure, which shows the importance given to improving urban and rural mobility. In the Government's option, the road infrastructure, but also the rural tracks, will be a coherent architecture geared to the dynamisation of the economic poles of development.
The main projects planned in 2013 are:
-Completion of the construction of the Dakar-Diamniadio toll motorway;
-Richard Toll-Ndioum Road Rehabilitation Project (MCA);
-Project to rehabilitate the road Ziguinchor-Kolda- Vélingara;
-Road maintenance;
-Construction of Linguère-Matam and three Matam bridges;
-Port infrastructure project;
-Extension project of the VDN 2nd section CICES-Golf and 3rd section Golf-Keur Massar;
-Saint-Louis tourism development project and its region;
-Ziguinchor Port Development Project;
-Foundiougne ferry acquisition project.
The Quaternary sector (health, education, sanitation, social protection, women, decentralization, etc.) absorbs investments in the order of 332,038 billion CFA francs, or 37.4 % with the taking into account of the Caisse Autonome de Universal Social Protection (CAPSU) for the management (i) of basic health coverage, (ii) a Minimum Old Age income and (iii) the Family Safety Fellowship, and the emergency phase of the 10-year programme of control Against floods.
In addition to the two major programmes initiated by the Government, the following projects are in addition:
-Completion of the construction of posts and health centres, of the maternity hospital Dantec;
-Construction and equipment of the Hospitals of Fatick and Ziguinchor;
-Nutrition Strengthening Program;
-Programme Santé Maternity Infantile;
-Construction and equipment of Dialyse centres;
Construction of classrooms by the state and local communities and nearby colleges;

- Technical Education and Vocational Training Project;

- Higher Education Governance and Financing Project;

- Project to promote the employment of women and youth;

- Local Government Strengthening and Equipment Program.

B-SPECIAL ACCOUNTS OF THE TRESOR

The Treasury's Special Accounts (CSE) are projected into resources and charges at 80.466 billion CFA francs, of which 6 billion CFA francs in general budget grants for housing loans.
Compared to the initial financial law for 2012, the special accounts of the Treasury increased by a net 2.55 billion CFA francs. The latter is made up of an increase of FCFA 4 billion to ensure the full coverage of the special duty account expense " National Pension Fund " (FNR), the improvement of the recoveries of fees on the canoes of the special account " Fishing incentive fund and related industries " (CEPIA) for an amount of FCFA 50 million, attenuated by the reduction in recoveries on loans to state agents' housing for an amount of FCFA 1.5 billion.
Compared to the initial finance law for 2012, the main flows identified in this Finance Law for the year 2013 are described in the following table:
Billions of FCFA

2012
2013
VARIANCE
LFI
LFI
VALUE
LF13-LFI2-IN %
TOTAL BUDGET
2344.8
2,531.1
186.3
7.95 %
GENERAL BUDGET
General budget resources
2266.9
2450.7
183.8
8.11 %
Internal Resources Donation:
1943.9
2053.6
109.7
5.64 %
Non-donation regular income
1515.0
1569.9
54.9
3.62 %
Exceptional revenue
60.0
59.0
-1.0
-1.67 %
Other income
3.0
12.8
9.8
326.67 %
Borrowings
346.9
373.3
26.4
7.61 %
Fiscal Donations
19.0
38.6
19.6
103.16 %
External resources
323.0
397.1
74.1
22.94 %
Assigned Resources) Investment
323.0
697.1
74.1
22.94 %
Expenses of the general budget
2,266.9
2450.7
183.8
8.11 %
Current expenses for which
1,435.9
1538.3
102.4
7.13 %
Public debt
347.9
440.9
93.0
26.72 %
Salaries and wages
443.5
467.1
23.6
5.32 %
Other Current Expenses
644.5
630.3
-14.2
-2.20 %
Investment Expenses including:
831.0
912.4
81.4
9.80 %
On internal resources
508.0
515.3
7.3
1.44 %
On external resources
323.0
397.1
74.1
22.94 %
General Budget Balance
0.0
0.0
SPECIAL ACCOUNTS TRESOR
Resources
77.9
80.5
2.6
3.29 %
Expenses
77.9
80.5
2.6
3.29 %
Special Account Balance
0.0
0.0
Including subsidy for housing loans
6.0
6.0
0.0
0.00 %
Global Balance
0.0
0.0
0.0

This is the economy of the present draft finance bill for the year 2013 subject to the adoption of the National Assembly.

The National Assembly adopted, at its meeting on Sunday, 9 December 2012.
The President of the Republic enacts the following legislation:

FIRST PART: GENERAL CONDITIONS OF THE BALANCE

TITLE I. -RESOURCE PROVISIONS
AND THE PAYLOADS

Article 1. -I-The collection of taxes, products and income allocated to the State, the local authorities and the various bodies authorised to collect them, continues to be carried out during the year 2013 in accordance with the laws and regulations in force and the Provisions of this Law of Finance.
II-The internal resources of the general budget shall be assessed in the Finance Law for the year 2013, to the sum of 2,053,550,000,000 FCFA in accordance with Annex 1 to this Law.

III-The external resources of the general budget shall be assessed in the Finance Law for the year 2013, to the sum of 397,100,000,000 FCFA in accordance with Annex 1 to this Law.

IV-The total resources of the general budget are thus set at 2,531,116.000.000 CFA."

Art. 2. The expenses of the general budget shall be assessed in the Finance Law for the year 2013, to the sum of 2.450.650,000,000 FCFA in accordance with Annexes 3, 4 and 5 to this Law.

TITLE II. -PROVISIONS ON THE BALANCE OF RESOURCES AND BURDENS

Art. 3 -I-For the year 2013, the resources assessed in Annex I to this Law, the ceilings of the State's expenses and the resulting balance, shall be fixed in the following amounts:
In millions of FCFA

Resources
Amount
Expenses
Amount
Balance
1-Buget general
A-Internal Resources
A-Expenditures on Internal Resources
Tax revenues
1.492.500
Public debt
440.850
Non-tax revenue
77,400
Personnel Expenses
467.100
Income Exceptional
59.000
Other current expenses
630.300

Refunds Loans and Advances
12.800
Capital expenditures on
Internal resources
515.300
Fiscal Donations
38.600
Borrowings
373.250
Total Internal Resources
2.053.550
Total expenditure on resources
Internal
2.053.550
0

B-External resources
B-Resource Spending
External
Draw Don and Borrowings 3
97.100
Capital expenditures on
External resources
397.100
Total B
397.100
Total B
397.100
TOTAL I = (A + B)
2.450.650
TOTAL I (A + B)
2.450.650
0
2-Special Accounts of the Tresor
Revenue
80.466
Expenditures
80.466
0
TOTAL RESOURCES = (1 + 2)
2.531.116
Total charges = (1 + 2)
2531.116
0

II. -For the year 2013, the President of the Republic is authorized to borrow and receive donations on behalf of the State of Senegal of an amount of 808,950. 000. FCFA 000.
These loans may be borrowed either on the domestic market or on the foreign market from foreign countries or bodies and from international bodies, subject to conditions laid down by decree or by convention.

III-The President of the Republic is authorized to carry out, under conditions fixed by decree, securities issues and short-and medium-term borrowings to cover all cash flows."
SECOND PART:

TITLE I. - MEANS OF SERVICES
A-GENERAL BUDGET
A-1 CURRENT EXPENSES

Art. 4. -The amount of appropriations for the financial law for the year 2013 in respect of the revised A-base of current expenditure shall be set at the sum of 1,497,363 047 000 of FCFA in accordance with Annex 3 and according to the breakdown by title Next:
-Title 1 Depreciation and public debt charges 440.850.000.000 FCFA
-Title 2 staff expenditure 460.100.000.000 FCFA
-Title 3 operating expenses 326.841.157.370 FCFA
-Title 4 current transfers 269.571.889,630 FCFA

Art. 5. -It is open, for the financial law for the year 2013, for new measures on current expenditure, appropriations of an amount of EUR 40 886 953 000 distributed as follows:
-Title 2 staff costs 7,000,000,000 FCFA
-Title 3 operating expenses 25.254.262,000 FCFA
-Title 4 current transfers 8.632.691,000 FCFA
These appropriations shall be allocated by ministry in accordance with Annex 4 to this Law."

A -2 INVESTMENT EXPENSES

Article 6. -I-It is open for the year 2013, as part of the capital expenditure of the general budget, the payment appropriations of a sum of 515.300.000,000 CFAF distributed as follows:

-Title 5 Investments executed by the State 183,982.369,000 FCFA
-Title 4 capital transfer 331.317.631,000 FCFA
II-It is open to the financial law 2013, as part of the capital expenditure of the general budget, of the programme authorisations of an amount of 4,705,036.000.000 of FCFA.
These Program Authorizations (PA) are set out in accordance with Schedule 5 attached to this Act.

Art. 7. -I The drawing forecasts (loans and grants), for the financial law for the year 2013, allocated to capital expenditure on external resources, are estimated at 397.100.000.000 of FCFA distributed as follows:
-Borrow 228.200.000.000 FCFA
-Subsidy 168.900,000 FCFA
II Funds acquired for capital expenditure are estimated at 3.301.256.000.000 FCFA, distributed as follows:
-Borrow 1,957,139,000,000 FCFA
-Subsidy 1.344.117.000.000 FCFA
These estimates of draw (PT) and acquired financing (FA) shall be reproduced in accordance with Annex 5 to this Law."
B -SPECIAL ACCOUNTS FOR TRESOR

B-1-SPECIAL ASSIGNMENT ACCOUNTS

Article 8. -I.-In accordance with the development set out in Annex 2 attached to this Law, the resources of the Special Assignment Accounts for the Finance Law for the year 2013 shall be estimated at 64.216.000.000 CFA.
II-The ceilings applicable to the special allocation accounts for the financial law for the year 2013 amount to 64.216.000.000 FCFA.
III-authorizes the direct payment of staff allowances and salaries that contribute to the achievement of the following special assignment account objectives:
-Caisse d' encouragement à la pêche et industries annexes;
-Fees for the control of public companies. '

Art. 9. -Special assignment account balances as at 31 December 2013 shall not be carried over with the exception of the credit balance of the account " National Retreat Fund ".

B-2-TRADE ACCOUNTS

Art. 10. -I.-In accordance with the development set out in Annex 2 attached to this Law, the resources of the trade accounts for the financial law for the year 2013 are estimated at 150.000.000 of FCFA.
II-The credit limits applicable to the trade accounts, for the financial law for the year 2013, amount to 150,000,000 FCFA."

B-3-PRETS ACCOUNTS.

Art. 11. -I-In accordance with the development set out in Annex 2 attached to this Law, the resources of the loan accounts, for the financial law 2013, are estimated at 15.300.000,000 FCFA.
II-The credit limits applicable to the loan accounts, for the 2013 financial law, amount to 15.300.000,000 CFAF "

B-4-ADVANCE ACCOUNTS.

Art. 12 . - I-In accordance with the development set out in Annex 2 attached to this Law, the resources of the imprest accounts shall be assessed at FCFA 800.000.000.
II-The credit limits applicable to advance accounts, for the 2013 financial law, amount to 800.000.000 CFA francs."

B-5-Accounting Assignments

Art. 13. -In the light of the provisions of Articles 8 to 13, the revenue forecasts for all the special accounts of the Consolidated Revenue Fund shall amount to 80.466.000.000 CFA as shown in Annex 2 to this Law.
The charges for the special accounts of the Treasury for the financial law for the year 2013 are estimated at the sum of 80,466.000.000 CFA francs.
TITLE II. -MISCELLANEOUS PROVISIONS

Article 14. -Parafiscal taxes
The collection of the parafiscal fees listed in Annex 6, attached to this Law shall continue to be effected during the year 2013."

Article 15. -Assessment credits
In accordance with Article 11 of the Organic Law on Laws of Finance, the list of Chapter or Special Accounts of the Consolidated Revenue Fund with evaluation credits is given in Annex 7."

Article 16. -Compliance with rules governing public expenditure
Any act of expenditure which commits the finances of the State shall be subject to the existence of sufficient appropriations and compliance with the rules governing public expenditure.
The agent of the State, who violates this provision, is liable to the penalties applicable by the Court of Auditors, without prejudice to other administrative penalties provided for by the regulations.
By way of derogation from paragraph 2 of Article 17 of the Code of Obligations of the Administration, the person who enters into and executes a contract with the Authority without ensuring the existence of sufficient budgetary appropriations, by issuing a Certificate to that effect, or which carries out benefits on behalf of the State in clear breach of the rules governing public expenditure, will not be able to obtain payment of the full amount of its claim.
Similarly, where benefits have been provided to the Authority in the absence of a regular public contract, while the application of the Public Procurement Code was required, the compensation provided for in Article 45 of the Code of The Authority shall not cover the entire claim as consideration.

Article 17. -authorisation to regulate expenditure
The President of the Republic is authorized to carry out, by decree, the appropriations for the various sections of operating and capital expenditure.

Article 18. -Centralization of transfers to the single account of the CRF
Grants, donations and other financial assistance granted by the State to public institutions, agencies and other similar public entities or similar entities shall be deposited in deposit accounts open to the Consolidated Revenue Fund.
The mobilisation of the funds, either to pay directly to third parties or to supply accounts opened on behalf of the so-called entities in the banks, is made in accordance with a timetable agreed with the Treasury.

Article 19. -Establishment of a special contribution on mining and quarrying products (CMMC)
A CSMC is hereby established in favour of the State budget.
This contribution applies to minerals and fossils referred to in section 4 of the Mining Code and cement.
Mines and quarries are exempt from the special contribution when used in the production of goods subject to the same contribution.
The taxable base is determined:
-on sale, by the normal selling price all costs and taxes included, excluding the value added tax and the CSMC itself;
-import, by the value for duty increased by all duties and taxes liquidated by the Customs, excluding the value added tax and the CSMC itself;
-in all other cases, by the normal price or the normal value of the property all costs and taxes included, excluding the value added tax and the CSMC itself.
The special contribution applies to deliveries to the local market, to imports and to exports.
The special contribution generator is made up of:
1 ° for substances extracted or produced in Senegal, by the first assignment made for consideration or free of charge, by the levy or by the self-delivery for personal consumption;
2 ° for substances imported, by physical or legal consumption in the territory of Senegal.
The special contribution rate is set at 5 %.
The rules on the winding-up, recovery and litigation relating to value added tax apply to the CSMC."
This Law shall be enforced as the law of the State.
Done at Dakar, 17 December 2012

Macky SALL.
By the President of the Republic:

The Prime Minister,
Abdou MBAYE.

ANNEX 1
Resource Forecast by Item and Paragraph
In thousands of FCFA

2012 LFI PREVISIONS
REALISATIONSAS OF AUGUST 31, 2012
2013 LFI PREVISIONS
DEVIATIONS: LF 2013/LF 2012
ECART RATE
ARTICLE 71-TAX REVENUE
Paragraph 0711 -
Income taxes,
Profits and
Capital gains
134 500 000
127 300 000
160 500 000
26 000 000
19.33 %
Paragraph 0712 -
Payroll taxes and other taxes
Remunerations
239 100 000
161 300 000
238 600 000
-500,000
-0.21 %
Paragraph 0713 -
Taxes on heritage
(right of registration)
25 900 000
14 700 000
24 100,000
-1 800 000
-6.95 %
Paragraphs ¶ 0714 -
Other direct taxes (including CGU)
600,000
0
0
-600,000
-100.00 %
TOTAL DIRECT IMPOTS
400 100 000
303 300 000
423 200 000
23 100,000
5.77 %
Paragraph 0715 -
Domestic taxes and taxes
On goods and services
733 700 000
435 700 000
796800,000
63 100 000
8.60 %
Paragraphs ¶ 0716 -
Stamp and Registration Rights
33 100 000
19 300 000
33 300 000
200,000
0.60 %
Paragraphs ¶ 0717 -
Import Duties and Taxes
204,000,000
130 600 000
202,400,000
-1 600 000
-0.78 %
Paragraphs 0719 -
Other tax revenue * ***
46 100 000
14 200 000
36 800 000
-9 300 000
-20.17 %
TOTAL
INDIRECT TAXES
1,016,900 000
599 800 000
1,069 300 000
52 400 000
5.15 %
071-TOTAL
TAX REVENUES
1,417,000,000
903 100,000
1,492 500 000
75 500 000
5.33 %
ARTICLE 72-NON-TAX REVENUE
Paragraphs 0721 -
Corporate and Domain Income
18 600 000
7 900 000
22 500 000
3,900,000
20.97 %
Paragraphs 0722 -
Administrative Fees and Fees
100,000
0
100,000
0
0.00 %
Paragraphs 0723 -
Fines and Monetary Convictions
100,000
0
100,000
0
0.00 %
Paragraphs 0724 -
Financial Products
27 000 000
27 700 000
52 000 000
25 000 000
92.59 %
Paragraphs ¶ 0729 -
Other non-tax revenue
52 200 000
29 500 000
2,700,000
-49 500 000
-94.83 %
072-TOTAL
NON-TAX REVENUE
98 000 000
65 100,000
77 400 000
-20 600 000
-21.02 %
TOTAL
TAX REVENUES AND NOT
TAXATION
1 515 000 000
968 200 000
1,569,900 000
54 900 000
3.62 %
074-GIFTS PROGRAM
19 000 000
37 805 327
38 600 000
19 600 000
103.16 %
076-RECEIPTS
EXCEPTIONAL * **
60 000 000
84,057 928
59 000 000
-1 000 000
-1.67 %
729-LOAN REPAYMENT
AND ADVANCES (LOANS RETROCEDES)
3 000 000
1,158,816
12 800 000
9 800 000
326.67 %
014-SOUND EMISSIONS FROM THE
TRESOR IS OVER ONE YEAR OLD
115 000 000
43 879 000
150 000 000
35 000 000
30.43 %
016-BORROWING PROGRAMS
25 000 000
18,623 739
37 200 000
12 200 000
48.80 %
017 OTHER BORROWINGS * ***
206,870 000
450 567 437
186,050 000
-20 820 000
-10.06 %
Total borrowings
346 870 000
513 070 176
373 250 000
26 380 000
7.61 %
TOTAL ARTICLES 74, 76, 729,
14, 16 and 17
428 870 000
636 092 247
483 650 000
54 780 000
12.77 %
TOTAL INTERNAL RESOURCES
(ARTICLES 71-72-76-29 -
14-16 and 17)
1,943 870 000
637 060 447
2,053 550 000
109 680 000
5.64 %
012-GIFTS PROJECTS AND BEQUESTS
126 800 000
40 847 625
168,900 000
42 100 000
33.20 %
015-DRAWINGS ON BORROWINGS
PROJECTS
196 200 000
76 546 979
228 200 000
32 000 000
16.31 %
TOTAL EXTERNAL RESOURCES
(ARTICLES 12, and 15)
323 000 000
117 394,604
397 100 000
74 100 000
22.94 %
TOTAL BUDGET RESOURCES
GENERAL
2,266,870 000
637 117 041
2,450 650 000
183 780 000
8.11 %
TOTAL SPECIAL ACCOUNTS
FROM TRESOR
77 916,000
80 466 000
2,550,000
3.27 %
TOTAL END LAW RESOURCES
(General Budget + Special Accounts
Of the Treasury)
2,344,786,000
637 117 041
2,531 116 000
186 330 000
7.95 %

ANNEX II
SPECIAL ACCOUNTS OF THE TRESOR

LIBELS
REVENUE
DEPENSES
Special Assignment Accounts
National Pension Fund
62.000.000.000
62.000.000.000
Fire Fighting Fund
1.056.000.000
1.056.000.000
Caisse d' encourag. A la Pêche and Industries Appendices
950.000.000
950.000.000
Control Costs for Public Participation Corporations
210.000.000
210.000.000
S/Total
64.216.000.000
64.216.000.000
Trade accounts
Odd. Industrial and Common Armies
150.000.000
150.000.000
S/Total
150.000.000
150.000.000
Prets accounts
Consolid. Advances in Etab loans. Pub.Soc A part.Pub.Shift
0
0
Loans to local communities
800.000.000
800.000.000
Loans to various organizations
0
0
Loans to various individuals
14.500.000.000
14.500.000.000
S/Total
15.300.000.000
15.300.000.000
Avances Accounts
Issued Etab Pub.Soc. A Part Pub.Shift
0
0
Advance to 1 year in various organizations
0
0
Advance to 1 year for various public officials
0
0
Advance to 1 year in local communities
800.000.000
800.000.000
S/Total
800.000.000
800.000.000
General Recapitulation
Special Assignment Accounts
64.216.000.000
64.216.000.000
Trade accounts
150.000.000
150.000.000
Prets accounts
15.300.000.000
150.300.000.000
Avances Accounts
800.000.000
800.000.000
S/Total
80.466.000.000
80.466.000.000

ANNEX III
RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
10 Public Debt
PUBLIC DEBT
Public Debt
Title 1-10 Depreciation and expense of public debt and expenditure

347.880.000.000

440.850.000.000

Total Public Debt
347.880.000.000
440.850.050.000
Total Public Debt
347.880.000.000
440.850.000.000
General Total Section 10
347.880.000.000
440.850.000.000
21 Presidency of the Republic
GENERAL BUDGET
Operating Budget
Title 2-21 Personnel Expenses

4.114.615.620

4.023.787.200

Title 3-21 Operating expenditures

10.045.999.000
9.128.774.000
Title 4-21 Current Transfers
14.481728.000
14.353.728.000
Total Operating Budget
28.642.342.620
27.506.289.200
TOTAL BUDGET GENERAL
28.642.342.620
27.506.289.200
General Totals Section 21
28.642.342.620
27.506.289.200

22 National Assembly
GENERAL BUDGET
Operating Budget
Title 2-22 Personnel Expenses

7.857.863.800

8.241.277.580

Title 3-22 Operating expenditures
7.108.345.000
4.843.345.000
Title 4-22 Current transfers
91.161.000
91.161.000
Total Operating Budget
15.057.369.800
13.175.783.580
TOTAL BUDGET GENERAL
15.057.369.800
13.175.783.580
General Totals Section 22
15.057.369.800
13.175.783.580
23 National Election Commission
GENERAL BUDGET
Operating Budget
Title 3-23 Operating expenditures

0

0

Title 4-23 Current transfers
2.300.983.000
1.600.983.000

Total Operating Budget

2.300.983.000
1.600.983.000
TOTAL BUDGET GENERAL
2.300.983.000
1.600.983.000
General Totals Section 23
2.300.983.000
1.600.983.000

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
24 Economic and Social Council
GENERAL BUDGET
Operating Budget
Title 2-24 Personnel Expenses

2.168.400.000

0

Title 3-24 Operating expenditures
4.383.464.000
0
Title 4-24 Current Transfers
47.087.000
0
Total Operating Budget
6.598.951.000
0
TOTAL BUDGET GENERAL
6.598.951.000
0
General Totals Section 24
6.598.951.000
0

25 Constitutional Council
GENERAL BUDGET
Operating Budget
Title 2-25 Personnel Expenses

132.285.400
137.043.400
Title 3-25 Operating expenditures
108.370.000
108.370.000
Total Operating Budget
240.655.400
245.413.400
TOTAL BUDGET GENERAL
240.655.400
245.413.400
General Totals Section
25 240.655.400
245.413.400

27 Supreme Court
GENERAL BUDGET
Operating Budget
Title 2-27 Personnel Expenses

683.864.000

805.771.000

Title 3-27 Operating expenditures
915.955.000
915.955.000
Title 4-27 Current Transfers
1.977.000
1.977.000
Total Operating Budget
1.601.797.000
1.723.704.000
TOTAL BUDGET GENERAL
1.601.797.000
1.723.704.000
General Totals Section 27
1.601.797.000
1.723.704.000
28 Court of Auditors
GENERAL BUDGET
Operating Budget
Title 2-28 Personnel Expenses

755.375.760

765.533.880

Title 3-28 Operating expenditures
253.952.000
253.952.000
Total Operating Budget
1.009.327.760
1.019.485.880
TOTAL BUDGET GENERAL
1.009.327.760
1.019.485.880
General Totals Section 28
1.009.327.760
1.019.485.880

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
29 SENATE
GENERAL BUDGET
Operating Budget
Title 2-29 Personnel Expenses

3.562.777.000

0

Title 3-29 Operating expenditures
3.422.073.000
0
Total Operating Budget
6.984.850.000
0
TOTAL BUDGET GENERAL
6.984.850.000
0
General Total Section 29
6.984.850.000
0
30 Mature
GENERAL BUDGET
Operating Budget
Title 2-30 Personnel Expenses

1.292.853.640

1.173.835.140

Title 3-30 Operating expenditures
3.287.600.090
2.944.274.000
Title 4-30 Current Transfers
4.618.415.000
4.975.741.000
Total Operating Budget
9.198.868.730
9.093.850.140
TOTAL BUDGET GENERAL
9.198.868.730
9.093.850.140
General Totals Section 30
9.198.868.730
9.093.850.140
31 Ministry of Foreign Affairs
GENERAL BUDGET
Operating Budget
Title 2-31 Personnel Expenses

18.751.181.460

14.268.454.180

Title 3-31 Operating expenditures
12.316.726.880
12.469.921
Title 4-31 Current Transfers
5.169.820.000
5.210.634.000
Total Operating Budget
36.237.728.340
31.949.009.180
TOTAL BUDGET GENERAL
36.237.728.340
31.949.009.180
General Totals Section 31
36.237.728.340
31.949.009.180
32 Ministry of the Armed Forces
GENERAL BUDGET
Operating Budget
Title 2-32 Personnel Expenses

62.322.322.980

64.489.620.540

Title 3-32 Operating expenditures
22.179.068.000
20.721.068.000
Title 4-32 Current transfers
2.249.687.000
2.263.687.000
Total Operating Budget
86.751.077.980
87.474.375.540
TOTAL BUDGET GENERAL
86.751.077.980
87.474.375.540
General Totals Section 32
86.751.077.980
87.474.375.540

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
33 Ministry of the Interior
GENERAL BUDGET
Operating Budget
Title 2-33 Personnel Expenses
24.431.937.400
28.188.572.960
Title 3-33 Operating expenditures
4.604.940.280
4.819.302.000
Title 4-33 Current transfers
8.000.000.000
0
Total Operating Budget
37.036.877.680
33.007.874.960
TOTAL BUDGET GENERAL
37.036.877.680
33.007.874.960
General Totals Section 33
37.036.877.680
33.007.874.960
34 Department of Justice
GENERAL BUDGET
Operating Budget
Title 2-34 Personnel Expenses

16.640.937.960

16.684.578.640

Title 3-34 Operating expenditures
4.801.099.000
5.187.950.000
Title 4-34 Current transfers 885,700,000
905.862.000
923.862.000
Total Operating Budget
22.347.898.960
22.796.390.640
TOTAL BUDGET GENERAL
22.347.898.960
22.796.390.640
General Total Section 34
22.347.898.960
22.796.390.640
35 Ministry of Public Focused, Labour,
And Relations with the Institutions
GENERAL BUDGET
Operating Budget
Title 2-35 Personnel Expenses

814.100.940

1.598.514.640

Title 3-35 Operating expenditures
345.025.380
481.909.000
Title 4-35 Current Transfers
873.870.060
131.600.000
Total Operating Budget
2.032.996.380
2.212.023.640
TOTAL BUDGET GENERAL
2.032.996.380
2.212.023.640
General Totals Section 35
2.032.996.380
2.212.023.640

36 Ministry of Relations with the Institutions

GENERAL BUDGET
Operating Budget
Title 2-36 Personnel Expenses

120.719.080

0

Title 3-36 Operating expenditures
214.739.820
0

Total Operating Budget

335.458.900
0
TOTAL BUDGET GENERAL
335.458.900
0
General Total Section 36
335.458.900
0

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
37 Ministry of Labour and Orgnisations
GENERAL BUDGET
Operating Budget
Title 2-37 Personnel Expenses

923.821.680

0

Title 3-37 Operating expenditures
168.926.520
0
Title 4-37 Current Transfers
204.920.000
0
Total Operating Budget
1.297.668.200
0
TOTAL BUDGET GENERAL
1.297.668.200
0
General Total Section 37
1.297.668.200
0
39 Ministry of Foreign Affairs of Senegal
GENERAL BUDGET
Operating Budget
Title 2-39 Personnel Expenses

181.235.260

0

Title 3-39 Operating expenditures
283.386.000
0
Title 4-39 Current transfers
40.813.860
0
Total Operating Budget
505.435.120
0
TOTAL BUDGET GENERAL
505.435.120
0
General Totals Section 39
505.435.120
0
40 Ministry of Fisheries and Maritime Affairs
GENERAL BUDGET
Operating Budget
Title 2-40 Personnel Expenses

1.441.340.080

1.341.541.280

Title 3-40 Operating expenditures
470.970.060
525.650.000
Title 4-40 Current Transfers
153.447.100
183.447.000
Total Operating Budget
2.065.757.240
2.050.638.280
TOTAL BUDGET GENERAL
2.065.757.240
2.050.638.280
General Totals Section 40
2.065.757.240
2.050.638.280

41 Ministry of Infrastructure and Transport

GENERAL BUDGET
Operating Budget
Title 2-41 Personnel Expenses

805.473.200

690.874.880

Title 3-41 Operating expenditures
511.960.020
354.855.000
Title 4-41 Current Transfers
322.564.740
276.109.000
Total Operating Budget
1.639.997.960
1.321.838.880
TOTAL BUDGET GENERAL
1.639.997.960
1.321.838.880
General Totals Section 41
1.639.997.960
1.321.838.880

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
42 Ministry of Agriculture and Rural Equipment
GENERAL BUDGET
Operating Budget
Title 2-42 Personnel Expenses
2.420.438.660
2.150.273.000
Title 3-42 Operating expenditures
995.622.080
1.104.950.000
Title 4-42 Current transfers
5.472.128.100
5.472.126.000
Total Operating Budget
8.888.186.840
8.726.349.000
TOTAL BUDGET GENERAL
8.888.186.840
8.726.349.000
General Total Section 42
8.888.186.840
8.726.349.000
43 Ministry of Economy and Finance
GENERAL BUDGET
Operating Budget
Title 2-43 Personnel Expenses
17.968.461.460
17.513.515.380
Title 3-43 Operating expenditures
7.367.019.556
7.759.320.891
Title 4-43 Current transfers
4.224.441.040
4.295.941.380
Total Operating Budget
29.559.922.056
29.568.777.651
TOTAL BUDGET GENERAL
29.559.922.056
29.568.777.651
General Totals Section 43
29.559.922.056
29.568.777.651
44 Ministry of Energy and Mines
GENERAL BUDGET
Operating Budget
Title 2-44 Personnel Expenses
521.749.520
381.234.080
Title 3-44 Operating expenditures
204.205.600
190.188.000
Title 4-44 Current transfers
1.385.568.460
82.311.000
Total Operating Budget
2.111.523.580
653.733.080
TOTAL BUDGET GENERAL
2.111.523.580
653.733.080
General Total Section 44
2.111.523.580
653.733.080

45 Department of Trade and Commerce
And the informal sector

GENERAL BUDGET
Operating Budget
Title 2-45 Personnel Expenses

1.292.194.380
1.509.267.820
Title 3-45 Operating expenditures
365.235.880
426.500.000
Title 4-45 Current transfers
970.106.320
2.364.772.000
Total Operating Budget
2.627.536.580
4.300.539.820
TOTAL BUDGET GENERAL
2.627.536.580
4.300.539.820
General total Section 45
2.627.536.580
4.300.539.820
46 Ministry of Urban Development and Housing
GENERAL BUDGET
Operating Budget
Title 2-46 Personnel Expenses
1.737.297.360
1.148.603.700
Title 3-46 Operating expenditures
574.208.680
455.448.000
Title 4-46 Current Transfers
316.599.120
15.000.000
Total Operating Budget
2.628.105.160
1.619.051.700
TOTAL BUDGET GENERAL
2.628.105.160
1.619.051.700
General Totals Section 46
2.628.105.160
1.619.051.700

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
49 Department of Tourism and Recreation
GENERAL BUDGET
Operating Budget
Title 2-49 Personnel Expenses

631.094.000

330.071.760

Title 3-49 Operating expenditures
229.300.520
186.417.000
Title 4-49 Current transfers
478.315.240
43.877.000
Total Operating Budget
1.338.709.760
560.965.760
TOTAL BUDGET GENERAL
1.338.709.760
560.965.760
General Totals Section 49
1.338.709.760
560.965.760
50 Ministry of Education
GENERAL BUDGET
Operating Budget
Title 2-50 Personnel Expenses

158.555.980.440

189.204.467.520

Title 3-50 Operating expenditures
117.385.956.000
117.448.836.000
Title 4-50 Current transfers
1.487.405.000
1.577.405.000
Total Operating Budget
277.429.341.440
308.230.708.520
TOTAL BUDGET GENERAL
277.429.341.440
308.230.708.520
General Totals Section 50
277.429.341.440
308.230.708.520

52 Ministry of Sport

GENERAL BUDGET
Operating Budget
Title 2-52 Personnel Expenses

1.171.173.920

1.149.102.920

Title 3-52 Operating expenditures
3.540.817.080
1.894.240.000
Title 4-52 Current transfers
500.275.000
500.275.000
Total Operating Budget
5.212.266.000
3.543.617.920
TOTAL BUDGET GENERAL
5.212.266.000
3.543.617.920
General Totals Section 52
5.212.266.000
3.543.617.920
53 Ministry of Culture
GENERAL BUDGET
Operating Budget
Title 2-53 Personnel Expenses

1.175.624.740

879.204.500

Title 3-53 Operating expenditures
632.652.180
457.367.000
Title 4-53 Current Transfers
4.309.833.380
3.522.406.000

Total Operating Budget

6.118.110.300
4.858.977.500
TOTAL BUDGET GENERAL
6.118.110.300
4.858.977.500
General Totals Section 53
6.118.110.300
4.858.977.500

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
54 Ministry of Health and Social Action
GENERAL BUDGET
Operating Budget
Title 2-54 Personnel Expenses

36.532.629.086

35.388.243.500

Title 3-54 Operating expenditures
10.125.322.000
10.235.685.000
Title 4-54 Current transfers
24.902.337.000
25.141.765.000
Total Operating Budget
71.560.288.086
70.765.693.500
TOTAL BUDGET GENERAL
71.560.288.086
70.765.693.500
General Total Section 54
71.560.288.086
70.765.693.500

55 Ministry of Youth, Employment
And promotion of civic values

GENERAL BUDGET
Operating Budget
Title 2-55 Personnel Expenses

1.164.878.260

1.118.956.000

Title 3-55 Operating expenditures
688.235.640
674.267.000
Title 4-55 Current Transfers
175.075.000
1.048.945.000
Total Operating Budget
2.028.188.900
2.842.168.000
TOTAL BUDGET GENERAL
2.028.188.900
2.842.168.000
General Total Section 55
2.028.188.900
2.842.168.000

56 Department of Environment and Sustainable Development

GENERAL BUDGET
Operating Budget
Title 2-56 Personnel Expenses

3.856.152.480

4.451.763.840

Title 3-56 Operating expenditures
2.917.381.180
3.166.224.000
Title 4-56 Current Transfers
368.122.800
751.290.000
Total Operating Budget
7.141.656.460
8.369.277.840
TOTAL BUDGET GENERAL
7.141.656.460
8.369.277.840
General Total Section 56
7.141.656.460
8.369.277.840
57 Ministry of Social Action and National Solidarity
GENERAL BUDGET
Operating Budget
Title 2-57 Personnel Expenses

607.447.020

0

Title 3-57 Operating expenditures
260.576.580
0
Title 4-57 Current transfers
342.528.000
0
Total Operating Budget
1.210.551.600
0
TOTAL BUDGET GENERAL
1.210.551.600
0
General Totals Section 57
1.210.551.600
0

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
58 Ministry of Women, of the Child
And the Feminin Entrepreneurship
GENERAL BUDGET
Operating Budget
Title 2-58 Personnel Expenses

1.097.815.740

1.437.811.300

Title 3-58 Operating expenditures
1.023.861.900
973.818.000
Title 4-58 Current transfers
756.430.220
1.058.494.000
Total Operating Budget
2.878.107.860
3.470.123.300
TOTAL BUDGET GENERAL
2.878.107.860
3.470.123.300
General Totals Section 58
2.878.107.860
3.470.123.300

59 Ministry of vocational training,
Learning and Feminin

GENERAL BUDGET
Operating Budget
Title 2-59 Personnel Expenses

8.318.695.340

8.656.346.680

Title 3-59 Operating expenditures
6.116.264.000
6.410.858.000
Title 4-59 Current transfers
941.105.000
1.276.685.000
Total Operating Budget
15.376.064.340
16.343.889.680
TOTAL BUDGET GENERAL
15.376.064.340
16.343.889.680
General Totals Section 59
15.376.064.340
16.343.889.680

60 Ministry of Livestock

GENERAL BUDGET
Operating Budget
Title 2-60 Personnel Expenses

51.854.202.214

47.182.907.400

Title 3-60 Operating expenditures
96.722.528.744
107.849.713.479
Title 4-60 Current transfers
111.646.613.250
93.659.712.250
Total Operating Budget
260.223.344.208
248.692.333.129
TOTAL BUDGET GENERAL
260.223.344.208
248.692.333.129
General Totals Section 60
260.223.344.208
248.692.333.129
62 Ministry of Livestock
GENERAL BUDGET
Operating Budget
Title 2-62 Personnel Expenses

1.691.004.300

1.818.922.620

Title 3-62 Operating expenditures
511.198.680
557.211.000
Title 4-62 Current transfers
204.595.820
204.596.000
Total Operating Budget
2.406.798.800
2.580.729.620
TOTAL BUDGET GENERAL
2.406.798.800
2.580.729.620
General Totals Section 62
2.406.798.800
2.580.729.620

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
63 Ministry of Communication, Telecommunications and the Digital Economy
GENERAL BUDGET
Operating Budget
Title 2-63 Personnel Expenses

298.820.060

285.097.700

Title 3-63 Operating expenditures
494.859.420
488.284.000
Title 4-63 Current transfers
921.370.000
921.370.000
Total Operating Budget
1.715.049.480
1.694.751.700
TOTAL BUDGET GENERAL
1.715.049.480
1.694.751.700
General Totals Section 63
1.715.049.480
1.694.751.700
64 Ministry of Women's Entrepreneurship and Microfinance
GENERAL BUDGET
Operating Budget
Title 2-64 Personnel Expenses

244.908.100

0

Title 3-64 Operating expenditures
145.852.940
0
Total Operating Budget
390.761.040
0
TOTAL BUDGET GENERAL
390.761.040
0
General Totals Section 64
390.761.040
0

65 Ministry of Regional Planning
And Local Communities

GENERAL BUDGET
Operating Budget
Title 2-65 Personnel Expenses

1.396.277.900

1.687.313.440

Title 3-65 Operating expenditures
375.088.800
400.410.000
Title 4-65 Current transfers
18.386.815.260
17.025.910.000
Total Operating Budget
20.158.181.960
19.113.633.440
TOTAL BUDGET GENERAL
20.158.181.960
19.113.633.440
General Totals Section 65
20.158.181.960
19.113.633.440
66 Department of Land Transport and Rail Transport and Amén. Of the Territory

GENERAL BUDGET
Operating Budget
Title 2-66 Personnel Expenses

602.927.820

0

Title 3-66 Operating expenditures
193.451.040
0
Title 4-66 Current transfers
140.060.000
0
Total Operating Budget
936.438.860
0
TOTAL BUDGET GENERAL
936.438.860
0

General Totals Section 66

936.438.860
0

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
67 Ministry of Renewable Energy

GENERAL BUDGET
Operating Budget
Title 2-67 Staff expenditure

86.101.200

0

Title 3-67 Operating expenditures
147.080.500
0
Total Operating Budget
233.181.700
0
TOTAL BUDGET GENERAL
233.181.700
0
General Totals Section 67
233.181.700
0

68 Ministry of Hydraulics and Sanitation

GENERAL BUDGET
Operating Budget
Title 2-68 Personnel Expenses

0

769.073.040

Title 3-68 Operating expenditures
0
249.808.000
Title 4-68 Current transfers
0
248.622.000
Total Operating Budget
0
1.267.503.040
TOTAL BUDGET GENERAL
0
1.267.503.040
General Totals Section 68
0
1.267.503.040
72 Ministère des Ecovillages, des Bassins de Retention,
Des Lacs Artificiels et de la Pisciculture

GENERAL BUDGET
Operating Budget
Title 2-72 Personnel Expenses

169.768.000

0

Title 3-72 Operating expenditures
187.486.620
0
Title 4-72 Current transfers
416.066.560
0
Total Operating Budget
773.321.180
0
TOTAL BUDGET GENERAL
773.321.180
0
General Totals Section 72
773.321.180
0
75 Ministry of Higher Education and Research

GENERAL BUDGET
Operating Budget
Title 2-75 Personnel Expenses

2.031.010.300

502.924.480

Title 3-75 Operating expenditures
2.729.117.000
2.991.286.000
Title 4-75 Current Transfers
80.299.708.000
80.333.458.000
Total Operating Budget
85.059.835.300
83827.668.480
TOTAL BUDGET GENERAL
85.059.835.300
83827.668.480
General Totals Section 75
85.059.835.300
83827.668.480

RECAPITULATION BY SECTION AND TITLE
(Does not include CSE)

PUBLIC OR DEPARTMENTAL AUTHORITIES

OPEN CREDITS

In LF 2012

LFR for the year 2013
Reassessment
Voted services
77 Ministry of Small Children and Children

GENERAL BUDGET
Operating Budget
Title 2-77 Personnel Expenses

450.057.780

0

Title 3-77 Operating expenditures
231.668.000
0
Title 4-77 Current Transfers
596.464.000
Total Operating Budget
1.278.189.780
0
TOTAL BUDGET GENERAL
1.278.189.780
0
General Totals Section 77
1.278.189.780
0

78 Ministry of Elections

GENERAL BUDGET
Operating Budget
Title 2-78 Personnel Expenses

622. 184.660

0

Title 3-78 Operating expenditures
16.208.112.000
0
Total Operating Budget
16.830.296.660
0
TOTAL BUDGET GENERAL
16.830.296.660
0
General Totals Section 78
16.830.296.660
0
80 Ministry of the Promotion of Good Governance
GENERAL BUDGET
Operating Budget
Title 2-80 Personnel Expenses

0

59.447.000

Title 3-80 Operating expenditures
0
75.000.000
Title 4-80 Current transfers
0
134.447.000
Total Operating Budget
0
134.447.000
TOTAL BUDGET GENERAL
0
134.447.000
General Totals Section 80
0
134.447.000

81 Ministry of Restructuring
And the Development of the Innu Areas

GENERAL BUDGET
Operating Budget
Title 2-81 Personnel Expenses

0

65.447.000

Title 3-81 Operating expenditures
0
90.000.000
Title 4-81 Current Transfers
0
14.000.000
Total Operating Budget
0
169.447.000

TOTAL BUDGET GENERAL

0
169.447.000
General Totals Section 81
0
169.447.000
TOTAL GENERAL ALL SECTIONS
1.435.880.000.000
1.497.363.047.000

ANNEX 4
Distribution of New Measures by Public Authority or Department and by Title

Section
Public authorities and ministries
Title 2 Personnel
Title 3 Operation
Title 4 Transfers Current
TOTAL
PUBLIC AUTHORITIES
21
Presidency of the Republic
14.278.000
103.000.000
117.278.000

22
National Assembly
2.625.000.000
2.625.000.000
23
Independent National Electoral Commission
500.000.000
24
Economic and Social Council
-
25
Constitutional Council
-
27
Supreme Court
-
28
Court of Auditors
-
29
Senate
-
30
Primatory
129.000.000
129.000.000
S/TOTAL AUTHORITIES
14.278.000
2.857.000.000
500.000.000
3.371.278.000
31
Department of Foreign Affairs and Senegalese Foreign Affairs
32
Department of Armed Forces
2.004.300.000
2.644.620.000
50.000.000
4.698.920.000
33
Ministry of the Interior
925.070.000
2.285.780.000
3.210.850.000
34
Department of Justice
191.567.000
490.000.000
681.567.000
35
Department of Public Service, Labour
And Relations with the Institutions
123.320.000
123.320.000
40
Ministry of Fisheries and Maritime Affairs
-
41
Ministry of Infrastructure and Transport
-
42
Ministry of Agriculture and Rural Equipment
790.000.000
790.000.000
43
Ministry of Economy and Finance
306.292.000
27.800.000
334.092.000
44
Department of Energy and Mines
14.000.000
14.000.000
45
Ministry of Industry and the Informal Sector
-
46
Ministry of Urban Development and Habitat
-
49
Department of Tourism and Recreation
-
50
Ministry of National Education
3.034.000.000
440.000.000
3.474.000.000
52
Ministry of Sport
-
53
Ministry of Culture
-
54
Ministry of Health and Social Action
2.414.480.000
2.414.480.000
55
Ministry of Youth Employment
And the Promotion of Civic Values
-
56
Department of Environment and Sustainable Development
90.995.000
90.995.000
58
Ministry of Women, of the Child
And the Feminin Entrepreneurship
-
59
Ministry of Vocational Training,
Learning and Crafts
1.000.000.000
1.000.000.000
60
Non-Reparts Expenses
3.750.060.000
13.000.000.000
1.910.500.000
18.660.560.000
62
Ministry of Livestock
22.500.000
22.500.000
63
Ministry of Communications, Telecommunications
And the Digital Economy
100.000.000
100.000.000
65
Ministry of Regional Planning
And Local Communities
1.300.391.000
1.300.391.000
68
Ministry of Hydraulics and Sanitation
-
75
Ministry of Higher Education and Research
600.000.000
600.000.000
80
Ministry of Good Governance Promotion
-
81
Ministry of Restructuring and Development
Uncorpable Fields
-
S/TOTAL MINISTERES
6.985.722.000
22.397.262.000
8.132.691.000
37.515.675.000

GRAND TOTAL
7.000.000.000
25.254.262.000
8.632.691.000
40.886.953.000

ANNEX 5: Apportionment of the payment appropriations and the estimates by public authority or department and by title

In thousands of francs

INTERNAL RESOURCES CP
EXTERNAL RESOURCES
TOTAL PT + CP
BORROWINGS PT
PT GRANTS
21. Presidency of the Republic
5 Investments executed by the State
994.570
20.733.000
1.000.000
22.727.570
6 Capital Transfer
26.195.430
0
0
26.195.430
Total Section:
27.190.000
20.733.000
1.000.000
48.923.000
22. National Assembly
6 Capital Transfer
750.000
0
0
750.000
Total Section:
750.000
0
0
750.000
25. Constitutional Council
6 Capital Transfer

0

0
0
0
Total Section:
0
0
0
0
27. Supreme Court
5 Investments executed by the State
150.000
0
0
150.000
Total Section:
150.000
0
0
150.000
28. Court of Auditors
5 Investments executed by the State
125.000
0
0
125.000
6 Capital Transfer
1.586.000
0
0
1.586.000
Total Section:
1.711.000
0
0
1.711.000
29. SENATE
6 Capital Transfer
0
0
0
0
Total Section:
0
0
0
0
30. Primatory
5 Investments executed by the State
853.000
2.000.000
6.161.000
9.014.000
6 Capital Transfer
11.547.000
0
0
11.547.000
Total Section:
12.400.000
2.000.000
6.161.000
20.561.000
31. Department of Foreign Affairs and Senegalese Foreign Affairs
5 Investments executed by the State
5.580.000
0
985.000
6.565.000
6 Capital Transfer
630.000
0
0
630.000
Total Section:
6.210.000
0
985.000
7.195.000
32. Ministry of Armed Forces
5 Investments executed by the State
24.205.000
0
0
24.205.000
6 Capital Transfer
580.000
0
0
580.000
Total Section:
24.785.000
0
0
24.785.000
33. Ministry of the Interior
5 Investments executed by the State
11.784.000
1.000.000
0
12.784.000
6 Capital Transfer
20.000
0
0
20.000
Total Section:
11.804.000
1.000.000
0
12.804.000
34. Department of Justice
5 Investments executed by the State
4.320.000
940.000
1.126.000
6.386.000
Total Section:
4.320.000
940.000
1.126.000
6.386.000

35. Department of Public Service,
Working and Relationships
With the Institutions

5 Investments executed by the State

890.000

0

0

890.000

6 Capital Transfer
130.000
0
0
130.000
Total Section:
1.020.000
0
0
1.020.000

ANNEX 5: Apportionment of the payment appropriations and the estimates by public authority or department and by title

In thousands of francs

INTERNAL RESOURCES CP
EXTERNAL RESOURCES
TOTAL PT + CP
BORROWINGS PT
PT GRANTS
40. Department of Fisheries and Maritime Affairs
5 Investments executed by the State
3.197.900
14.520.000
1.450.000
19.167.900
6 Capital Transfer
2.828.100
0
0
2.828.100
Total Section:
6.026.000
14.520.000
1.450.000
21.996.000
41. Ministry of Infrastructure and Transport
5 Investments executed by the State

480.000

42.593.000
47.649.000
90.722.000
6 Capital Transfer
81.260.000
0
0
81.260.000
Total Section:
81.740.000
42.593.000
47.649.000
171.982.000
42. Ministry of Agriculture and Rural Equipment
5 Investments executed by the State
4.579.000
24.330.000
30.748.000
59.657.600
6 Capital Transfer
63.405.400
0
0
63.405.400
Total Section:
67.985.000
24.330.000
30.748.000
123.063.000
43. Ministry of Economy and Finance
5 Investments executed by the State
53.822.299
750.000
1.096.000
55.668.299
6 Capital Transfer
38.116.701
0
0
38.116.701
Total Section:
91.939.000
750.000
1.096.000
93.785.000
44. Ministry of Energy and Mines
5 Investments executed by the State
2.073.000
62.864.000
8.109.000
73.046.000
6 Capital Transfer
15.464.000
0
0
15.464.000
Total Section:
17.537.000
62.864.000
8.109.000
88.510.000
45. Ministry of Industry and the Informal Sector
5 Investments executed by the State
1.670.000
2.682.000
4.583.000
8.935.000
6 Capital Transfer
2.820.000
0
0
2.820.000
Total Section:
4.490.000
2.682.000
4.583.000
11.755.000
46. Ministry of Town Planning and Housing
5 Investments executed by the State
2.928.000
500.000
0
3.428.000
6 Capital Transfer
3.710.000
0
0
3.710.000
Total Section:
6.638.000
500.000
0
7.138.000
49. Department of Tourism and Recreation

5 Investments executed by the State

494.000
1.000.000
655.000
2.149.000
6 Capital Transfer
150.000
0
0
150.000
Total Section:
644.000
1.000.000
655.000
2.299.000
50. Ministry of National Education
5 Investments executed by the State
18.483.000
3.928.000
13.267.000
35.678.000
6 Capital Transfer
5.161.000
0
0
5.161.000
Total Section:
23.644.000
3.928.000
13.267.000
40.839.000
52. Ministry of Sport
5 Investments executed by the State
2.250.000
0
4.272.000
6.522.000
6 Capital Transfer
0
0
0
0
Total Section:
2.250.000
0
4.272.000
6.522.000

ANNEX 5: Distribution of Payment and Forecast Credits
From Tirage by public authority or department and by title

INTERNAL RESOURCES CP
EXTERNAL RESOURCES
TOTAL PT + CP
BORROWINGS PT
PT GRANTS
53. Ministry of Culture
5 Investments executed by the State
672.000
0
0
672.000
6 Capital Transfer
1.328.000
0
0
1.328.000
Total Section:
2.000.000
0
0
2.000.000
54. Ministry of Health and Social Action
5 Investments executed by the State
16..788.000
5.241.000
14.721.000
36.750.000
6 Capital Transfer
13.762.000
0
0
13.762.000
Total Section:
30.550.000
5.241.000
14.721.000
50.512.000

55. Ministry of Youth, Employment
And promotion of civic values

5 Investments executed by the State

820.000
300.000
3.206.000
4.326.000
6 Capital Transfer
425.000
0
0
425.000
Total Section:
1.245.000
300.000
3.206.000
4.751.000
56. Ministry of the Environment,
And sustainable development

5 Investments executed by the State

4.128.000
3.400.000
7.321.000
14.849.000
6 Capital Transfer
2.222.000
0
0
2.222.000
Total Section:
6.350.000
3.400.000
7.321.000
17.071.000
58. Ministry of Women, Child
And the Feminin Entrepreneurship
5 Investments executed by the State
4.229.000
2.366.000
4.995.450
11.590.450
6 Capital Transfer
2.732.000
0
0
2.732.000
Total Section:
6.961.000
2.366.000
4.995.450.
14.322.450
59. Ministry of Vocational Training,
Learning and Crafts

5 Investments executed by the State

3.672.000
0
1.715.000
5.387.000
6 Capital Transfer
3.752.000
0
0
3.752.000
Total Section:
7.424.000
0
1.715.000
9.139.000
62. Ministry of Livestock,

5 Investments executed by the State

4.165.000
3.998.000
919.000
9.082.000
6 Capital Transfer
1.435.000
0
0
1.435.000
Total Section:
5.600.000
3.998.000
919.000
10.517.000
63. Ministry of Communication,
Telecommunications
And the Digital Economy

5 Investments executed by the State

565.000
0
0
565.000
6 Capital Transfer
2.750.000
0
0
2.750.000
Total Section:
3.315.000
0
0
3.315.000

ANNEX 5: Distribution of Payment and Forecast Credits
From Tirage by public authority or department and by title

INTERNAL RESOURCES CP
EXTERNAL RESOURCES
TOTAL PT + CP
BORROWINGS PT
PT GRANTS
67. Ministry of Renewable Energies

5 Investments executed by the State

0
0
0
0
6 Capital Transfer
0
0
0
0
Total Section:
0
0
0
0
68. Ministry of Hydraulics
And Sanitation
5 Investments executed by the State
7.047.000
18.375.000
11.228.550
36.650.550
6 Capital Transfer
17.953.000
0
0
17.953.000
Total Section:
25.000.000
18.375.000
11.228.550
54.603.550

75. Ministry of Education
Top and the Recheche

5 Investments executed by the State

2.027.000
7.000.000
0
9.027.000
6 Capital Transfer
7.877.00
0
0
7.877.000
Total Section:
9.904.000
7.000.000
0
16.904.000
81. Ministry of Restructuring and
Zone Development
Of flooding
6 Capital Transfer
3.800.000
0
0
3.800.000
Total Section:
3.800.000
0
0
3.800.000
General Total:
515.300.000
228.200.000
168.900.000
912.400.000

ANNEX 5a
Financing of investment expenditure

In millions of francs

INTITULES OF
SECTORS
SOURCES OF FUNDING
TOTAL
INTERIORS (1)
EXTERIEURS (2)
STATE
BORROWINGS
GRANTS
AP
CP
FA
PT
FA
PT
AP + FA
CP + PT
Investments
4.705.036
515.300
1.957.139
228.200
1.344.117
168.900
8.006.293
912.400

PA = Program Authorization Domestic Public Financing (TREASURY)
CP = payment credits Domestic public financing (TREASURY)
FA = Acquired financing External financing
Or in very advanced negotiation
PT = draw forecasts for the year External financing
Budget
(1) Investment operations financed from internal resources
(2) Foreign-assisted investment operations

ANNEX 6
Table of parafiscal fees
(Art. 6 of the Government Act 2001-09 of 15 October 2001 on financial laws)
(Art. 14 of the draft finance bill)

TAX NATURE
RECIPIENT ORGANIZATION
RATE AND ATTITUDE
NATURE OR PURPOSE OF TAX
LEGISLATIVE OR REGULATORY TEXTS
PREVISION FOR THE YEAR 2012
EVALUATION FOR THE YEAR 2013
COSEC Pick
Conseil Sénégalais des Chargeurs (COSEC) (15 %) and Special Support Fund for the Sector
Energy
(FSE) (85 %)
0.40 % value of imported goods
Severance Applicable to Value for Duty on Importation
Law No. 75-51 of 3 April 1975 Decree No. 2011-167 of 3 February 2011
1.150.000.000
1.165.000.000
6.600.000.000
4.000.000.000
Professional assessment
COSEC
Annual contribution of 10,000 francs
Professional assessment

Decree No. 94-006

9 June 1994

Tax on road users
7090 F CFA
Hectolitre for
Super fuel
-6390 CFA francs per hectolitre for ordine. -3190 CFA francs hectolitre for diesel oil
Tax on road use
Decree No. 2008-85 of 12 February 2008
24.500.000.000
25.200.000.000
Prevents
Support to
Energy Sector (PSE)
FSE
-20,000FCFA per cubic metre for diesel oil-15,000 FCFA per tonne for diesel oil-15,000 FCFA per tonne for fuel oil 180 -15,000 CFA per tonne for fuel oil 380-15,000 FCFA per cubic metre of superfuel
-15,000 CFA francs per cubic metre of ordinary gasoline
Parafiscal tax for the recovery of the energy sector
Decree
N ° 2011-170
As of February 3, 2011 as amended by Decree No.
2011-1012
On 15 July 2011
10.800.000.000
18.000.000.000
Contribution to the Development of the Universal Telecommunications and Energy Service
(CODETE)
FSE
3 % of the non-tax revenue of public telecommunications network operators, net of interconnection charges
Parafiscal tax for the recovery of the energy sector and the development of the universal telecommunications service
Decree No. 2011-311 of 7 March 2011
18.000.000.000
20.000.000.000

ANNEX 7
Table of expenditures to which evaluation credits apply
(Art. 15 of the bill)

IMPUTATION NATURE OF EXPENDITURES
GENERAL BUDGET
Section 10 Public debt
Title 1 90922247010 1511 Multilateral Debt Depreciation
Title 1 90922247010 1521 Amortization of bilateral projects
Title 1 90922247010 1611 Multilateral Debt Depreciation
Title 1 90922247010 1761

Amortization of domestic loans initiated.

Title 1 90922247010 6511 Interest and multilateral debt charges
Title 1 90922247010 6521 Interest and financial charges bilateral debt

Title 1 90922247010 6541

Other External interest and financial expenses

Title 1 90922247010 6571 Interest and domestic debt charges
All sections ALL SERVICES
Title 2 art 61. 1 Line 1
Personnel Expenses
Title 2 art 61. 3 Line 2 Housing benefits
Section 60 ECONOMY AND FINANCE (Common charges)
Title 3 91322348010 6233 Discharge Coverage
Title 3 302170008011 6233 Costs of litigation and litigation
Title 5 70095017999 6295 Public procurement taxes and taxes financed
On external funds

ANNEX 8
KUWAITI PUBLIC DEBT DEBITS AND DEPOSIT
EXTERNAL: END AUGUST 2012
(Art. 33 (2) (5) (5)

In milliars of francs

CURRENT
To
31-8-2010

CURRENT

At 25-5-2011

CURRENT

At 31-8-2011

CURRENT

At 31-8-2012

Multilateral credits
985.8
1,188.18
1,054.93
1,193.37
FMI
163.2
188.3
BIRD/DA
492.82
524.82
575.28
633.88
BEI/FED/FND
9.97
16.79
19.09
18.17
BAD/FAD
97.47
173.26
173.66
215.51
OPEC/BADEA/BID/FASA
138.12
173.59
172.99
193.81
OTHER
84.22
111.42
113.91
132.00
Bilateral Credit
586.67
484.2
421.99
485.70
OECD Countries
207.32
169.13
157.25
179.05
Arab Countries
260.36
179.41
128.17
150.65
Other
118.99
135.66
136.57
156.00
Commercial debt

0.08
0
0
WARRANTY
0.08
0
0
Export Credit
1.01
EUROBOND
90
227.7
228.14
260.00
TOTAL
1,662.55
1,900.08
1,705.06
1,940.08
Absolute change over previous year
237.53
-195.02
235.02

Relative change over previous year

14.29 %
-10.26 %
13.78 %

ANNEX 8 bis

PUBLIC DEBT STOCK: INTERIEURE AS AT 31 AUGUST 2012

Designation
Amount
Statutory Discovered
4.222.540.992
FMI
183.671.207.284
Kuwaitis Depot
34.629.599.817
Treasury Bright on Forms
781.025.000
Treasury bills in deposit account
16.000.000.000
Treasury Bills by Award
296.461.000.000
Treasury bonds by auction
327.415.739.769
Public-appeal-saving bonds
90.591.552.500
TOTAL
953.772.665.362

ANNEX 8 ter
EXTERNAL DEBT AND FOREIGN DEBT SERVICES
(Art. 33 paragraph 2-5 ° of organic law

LIBELS
BIA Previsional Service 2013
BIA Previsional Service 2012
TOTAL DEBT
INT + COM
Principal
EXTERNAL DEBT
Multilateral Credit
82.28
20.86
61.42
79.41
Including BIRD/DA/FIDA
46.92
12.2
34.72
45.05
BAD/FAD
8.07
3.16
4.91
8.11
OPEC/ADEA/BID
16.14
2.97
13.17
15.62
FMI
0
OTHER CREDITS
11.15
2.53
8.62
10.63
Bilateral Credit
74.69
15.26
59.43
71.93
OECD Countries
49.11
8.86
40.25
48.43
Arab Countries
12.47
2.36
10.11
11.41
Other
13.11
4.04
9.07
12.09
Eurobond
22.33
22.33
0
20.3
Eurobond 2011
22.33
22.33
0
20.3
Future interest/draws
8.31
8.31
0
1.8
Subtotal
187.61
66.76
120.85
173.44
HIPC Economies (for memory)
17.83
4.38
13.45
17.78
IADM Savings (for memory)
40.84
7.24
33.6
40
Total payable to Lessors
128.94
55.14
73.80
115.66

INTERIEURE DEBT

Statutory BCEAO Reimbursement

8.54
DTS/IMF buybacks
17.01
3.07
13.94
8.74
KOWEITIEN Depot
5.57
0.25
5.22
5.57
Treasury bonds by auction
(emis before 2012)
84.42
10.56
73.86
37.57
Treasury bonds by EPA
26.49
7.29
19.2
38.93
Treasury Bills by Award
14.63
14.63
Other bank loans
0
2.36
Previsional Borrowing Service
By 2012 auction
58.94
10.99
47.95
45.35
Previsional Service for 2013 emissions
48.3
48.3
26.68
CDC Specific Funds
0.7
0.7
0.7
Under Total
256.06
81.16
174.90
174.44

GRAND TOTAL

443.67
147.92
295.75
347.88

ANNEX 9
List of operating expenditures on resources
PPTE/IADM

Entitled
Assigning
Credit
PPTE/IADM
TAKING CHARGE OF CONTRACTUAL MASTERS 9 900 000 000
Total HIPC
9 900 000 000
CARE OF EDUCATION VOLUNTEERS 2 100 000 000
IADM Total
2 100 000 000

TOTAL EDUCATION

12 000 000 000
TOTAL GENERAL OPERATING EXPENSES
12 000 000 000

ANNEX 9 bis
List of resource capital expenditures
PPTE/IADM

PTIP CODE
Project altitude
PETE/IADM Resources Assignment
21
PRESIDENCE OF THE PUBLIC
46.159
Reconstitution food security stock
1.500.000.000
46.143
Staffing at the National Solidarity Fund
1.000.000.000
Total Section
2.500.000.000
30
Primatory

44081
Nutrition Strengthening Program
1.872.000.000
44.001
Strategic Plan to Fight AIDS
850.000.000
Total Section
2.722.000.000
40
Ministry of Fisheries and Maritime Economy,
14133
Development of marine fishing infrastructure and equipment
(Transformation areas)
320.000.000
Total Section
320.000.000
42
Ministere de l' Agricullture and the Rural Equipment
11.006
Agricultural Program Peanut Seed
8.229.000.000
11.012
Agricultural Fertilizer Program
13.873.000.000
11.020
Special Accommodation Rehabilitation Program
2.000.000.000
11.022
Agricultural Watermark Support Project (AFTP)
150.000.000
Total Section
24.252.000.000
44
Department of Energy and Mines
24.034
Matching Fund for Rural Electrification Concessions
2.264.000.000
Total Section
2.264.000.000
50
Ministry of National Education
45.012
Construction Project Class Salles
4.710.000.000
45.014
Textbooks Project
2.435.000.000
45.027
Construction and Proximity Project
2.960.000.000
Total Section
10.105.000.000
54
Ministry of Health, Prevention and Social Action
44.126
Expanded Programme on Immunization Support Project
412.000.000
44.050
Maternal, Infant/SR Health Program
516.000.000
44.085
Project Hospitals Ziguinchor and Fatick
2.000.000.000
44.009
Construction and Maternity Equipment The Dantec
700.000.000
Total Section
3.628.000.000
55
Ministry of Youth, Vocational Training and Employment
45.048
Project Construction Lycée Technique de Fatick
200.000.000
45.003
Rehabilitation Lycée technique Limamoulaye
0
Total Section
200.000.000
68
Ministry of Hydraulics and Sanitation
15.086
Past Drilling Renewal
900.000.000
15.030
PEPAM-Second under ADB Program
1.027.000.000
15.521
PEPAM-Achieving 4000branching
275.000.000
15.026
Project for the acquisition of drilling, material and exhaure workshops
And crane trucks
280.000.000
15.522
PEPAM Realization 12 drilling Multivory
945.000.000
41.616
PEPAM-Rehabilitation of 30 km of wastewater treatment
800.000.000
Total Section
4.227.000.000
Grand Total
50.218.000.000

ANNEX 10
OPERATING SUPPLY SITUATION TRANSFERRED TO AGENCIES

AGENCIES STUMBLING
2013 CREDITS
ANRAC
270.000.000
Organisation of the Territory (ex. Cosom lifestyle and quality framework)
94.000.000
Development Agency
391.167.000
Agency House of the Tool
100.000.000
Agence des Aéroports du Sénégal (ADS)
35.109.000
Nat Agency of the Great Wall Verte
270.224.000
Telecommunications and Postal Regulation Nat Agency
45.000.000
Eco-Villages Agency
208.033.000
Agency Nat. Major Projects Hospitallers
24.750.000
Nat Agency. Youth Employment
88.125.000
Nat Agency. Scientific Research
300.000.000
Agency Nat.Statistics and Demograph.
2.557.040.000
Nat Agency. Small Toddlers
450.464.000
National Aquaculture Agency
218.033.000
National Agency for Agricultural Integration and Development (e.g. REVA Plan)
47.000.000
National Ambulant Dealers Support Agency (ANAMA)
150.000.000
National Agency for Maritmes
157.807.000
Agency for Local Development
94.000.000
Hydrogr.National Promotion Agency
51.700.000
Contracts Regulation Agency
227.198.000
Agency Reinsert.Soc.Military
143.016.000
Seneg Agency. Promotion Exports ASEPEX
188.000.000
APDA
197.400.000
APIX 1.
759.433.000
APROSI
122.670.000
ASPIT
192.465.000
CNOSS
30.000.000
Disabled and Handicapped Foundation
43.537.000
Institute of Food Technology
495.380.000
MCMICHAEL
262.000.000
MIFERSO
20.630.000
National Office for the Lake of Guiers
196.922.000
General delegation to social protection and so on
200.000.000
National Observatory of Parity
75.000.000
Youth Employment Agency of the Banlieues
270.000.000
Radioprotection Authority and Nuclear Hardness
50.000.000
Public Procurement Regulation Authority
1.000.415.000
Armed Forces Housing Agency Armies
14.000.000
Observatoire Quality des Services Financiers
830.119.640
Agency for the Economy and Control of the Energ.
14.000.000
National Agency for Renewable Energies
14.000.000
Nat Agency of the Great Wall Verte
270.224.000
National Flood Prevention Office
14.000.000
Total
12.182.861.640

ANNEX 10 bis
OPERATING SUPPLY SITUATION TRANSFERRED TO AGENCIES

AGENCIES STUMBLING
2013 CREDITS
National Agency for the Promotion of Investments
And Major Works (APIX)
16.900.000.000
Support to the Great Works
900.000.000
Toll-free highway
16.000.000.000
AUTONOMOUS AGENCY FOR ROAD CONSTRUCTION (AGEROUTE)
59.685.000.000
Road maintenance
25.000.000.000
Special Touba Programme
5.000.000.000
Special Tivaoune Programme
4.000.000.000
Construction Boulal-Ourossogui 96 km (Linguère-Matam Route)
500.000.000
Blouf Loop: Thionk Essyl-Balingor (20km)
185.000.000
Emile Badiane Bridge in Ziguinchor
1.500.000.000
Construction 3 Matam bridges over 10 km including 3 bridges
6.865.000.000
Rehabilitation and Construction Next multi-year approach
(Ex. Construction Bridge)
1.000.000.000
Connectivity Trap to multi-year approach (Contour Rufisque)
9.716.000.000
Fanaye and Geole Bridge
1.670.000.000
Repairs Faidweed Bridge
500.000.000
Fatick-Bambey-Mekhé Route
641.000.000
Rehabilitation Route Kédougou-Saraya-Frontière Mali
125.000.000
Rehabilitation of the Tambacounda-Mako-Kedougou Route
1.000.000.000
Tivaoune Road-Touba-Toul-Khombole
362.000.000
Ouakam road: Abass Ndao-Mamelles
1.621.000.000
STATE INFORMATICS AGENCY (AIDE)
5.200.000.000
Special Computer Acquisition Program
3.350.000.000
Microsoft Redevance
500.000.000
State Computerization
1.350.000.000
YOUTH EMPLOYMENT AGENCY OF THE SUBURBS (AJEB)
359.000.000
Support project for the Office for the Training and Employment of Youth of the Banlieue
359.000.000
NATIONAL AMBULATORY MARKET SUPPORT AGENCY
401.680.000
Projet de Recasement des merchants ambulants
401.680.000
AGENCY FOR THE SOCIAL WELFARE OF THE MILITARY
500.000.000
AGENCY FOR HOUSING OF ARMED FORCES
20.000.000
STATE JUDICIAL AGENCY
63.000.000
NATIONAL AGENCY FOR STATS AND DEMOGRAPHY
2.335.000.000
Construction ANSD Seat
335.000.000
ANSD Statistical Programme
1.000.000.000
General Population and Demography Census 2010
1.000.000.000
NATIONAL AGENCY FOR THE RECOVERY OF ECONOMIC ACTIVITIES
AND SOCIAL IN CASAMANCE (ANRAC)
500.000.000
Support for Economic and Social Relance in Casamance
500.000.000
NATIONAL AGENCY FOR AGRICULTURAL INTEGRATION AND DEVELOPMENT
(ANIDA) (e.g. Reva)
2.000.000.000
SENEGALAISE RURAL ELECTRIFICATION AGENCY (TASERS)
2.064.000.000
ASER Support Program
1.458.000.000
Development of Local Plans for Rural Electrification Project
150.000.000
Emergency Program Rural Electrification
456.000.000
SENEGALAISE AGENCY FOR INTELLECTUAL PROPERTY
AND TECHNOLOGICAL INNOVATION (ASPIT)
100.000.000

ANNEX 10 bis (continued)
OPERATING SUPPLY SITUATION TRANSFERRED TO AGENCIES

AGENCIES STUMBLING
2013 CREDITS
Technology Acquisition and Dissemination Program
100.000.000
AGENCY FOR DEVELOPMENT AND COACHING OF PME (ADPME)
90.000.000
Business unit in difficulty
900.000.000
NATIONAL TOURISM PROMOTION AGENCY (NPT)
310.000.000
Tourism Sector Remediation
70.000.000
Community Tourism Development
40.000.000
Project to establish a system for the follow-up of inform. Tourism
90.000.000
Promotion Tourisque project
60.000.000
Multisectoral HIV/AIDS programme in Senegal
25.000.000
Certification of tourist accommodation establishments
25.000.000
MUNICIPAL DEVELOPMENT AGENCY (ADM)
300.000.000
Counterpart Project of Strengthening and Equipping Local Communities (PRESCOL)
300.000.000
MARCHES CONTROL AGENCY (ARM)
190.000.000
Storage Infrastructure Development Project
190.000.000
SENEGALAISE EXPORT PROMOTION AGENCY (ASEPEX)
90.000.000
Export Promotion Fund
90.000.000
NATIONAL HYDROGRAPHIC RESEAU AGENCY
100.000.000
NATIONAL AGENCY FOR THE SMALL BLOCK (ANCTP)
600.000.000
Construction and Equipment Cases of All Petits
300.000.000
Manuals Manuals All Small Boxes
300.000.000
AGENCY FOR THE PROMOTION OF ACQUACULTURE
340.000.000
Aquaculture Development Program
340.000.000
NATIONAL AGENCY FOR ECO-VILLAGES
406.000.000
Eco-villages programme
406.000.000
NATIONAL AGENCY FOR APPLIED SCIENTIFIC RESEARCH
40.000.000
African Research and Application Centre (CARA)
20.000.000
PArc Technology Project
20.000.000
NATIONAL GRANDE MURAILLE VERTE Agency
582.000.000
Large Green Wall Program
582.000.000
NATIONAL CIVIL AVIATION AND METEOROLOGICAL AGENCY
FROM SENEGAL (ANACIMS)
150.000.000
ANACIM Equipment Aquisition Project
100.000.000
Plugins Program (Bawaan)
50.000.000
NATIONAL AGENCY FOR AGRICULTURAL AND RURAL AFFAIRS (ANCAR)
1.000.000.000
Support for the operation of the ANCAR
500.000.000
National Development Fund Agro-Sylvo-Pastoral
500.000.000
NATIONAL AGENCY FOR TERRITORIAL DEVELOPMENT (ANAT)
600.000.000
Aquisition Equipment and ANAT Furniture
500.000.000
Ten-Year Flood Control Program Emergency Phase/Component
Land use planning
100.000.000
NATIONAL YOUTH EMPLOYMENT AGENCY
25.000.000
ANEJ Support Project
25.000.000
CONSTRUCTION AGENCY OF PUBLIC BUILDINGS AND BUILDINGS (ACBEP)
500.000.000
Support to the Agency for the Construction of Buildings and Public Buildings
500.000.000
NATIONAL AGENCY OF THE TOOL HOME
250.000.000
Tool House Project
250.000.000
SENEGALAISE PRESS AGENCY (APS)
50.000.000
APS Technical Service Rehabilitation Project
50.000.000

ANNEX 11
Budget Operations for Agencies and PUBLIC ENTITIES
BENEFICIARY OF A GRANT OF MORE THAN FIVE BILLION

Structures
Libels
2011 Prevision
2011 Execution
Prevision 2012
Execution to 31/08/2012
APIX
Repport Again
17.290.973.342
17.290.973.342
0
0
Current Transfer (Status)
1.759.432.500
1.759.432.500
1.759.433.000
879.716.500
Transfer to Capital (State)
43.457.000.000
43.857.000.000
34.877.000
30.874.293.500
Funds elsewhere
44.039.726.086
34.155.457.635
31.354.074.033
14.016.499.291
Other income
0
175.000.000
195.000.000
147.588.311
Total Revenues
106.547.131.928
97.237.863.477
68.185.844.033
45.918.097.602
Operation
1.759.432.500
3.472.357.432
3.367.876.744
2.533.698.444
Investment
43.457.000.000
34.213.722.470
65.963.326.033
31.500.107.084
Total Expenses
45.216.432.500
37.686.079.902
69.331.202.777
34.033.805.528
AGEROUTE


Repport Again

Current Transfer (Status)
3.424.000.000
3.350.000.000
3.576.000.000
2.300.000.000
Transfer to Capital (State)
127.606.000.000
104.857.283.106
145.514.000.000
82.520.158.336
Funds elsewhere
72.534.000.000
44.265.973.869
89.163.000.000
19.344.350.163
Own resources
25.000.000
39.003.124
40.500.000
20.168.247
Total Revenues
203.589.000.000
152.512.260.099
238.293.500.000
104.184.676.746
Operation
3.449.000.000
3.383.752.798
3.616.500.000
104.184.676.746
Investment
200.140.000.000
113.715.731.467
234.677.000.000
71.678.810.029
Total Expenses
203.589.000.000
117.099.484.265
238.293.500.000
73.745.491.602
ASER
Repport Again
Current Transfer (Status)
Transfer to Capital (State)
4.191.901.965
3.947.405.540
6.628.569.000
3.417.754.624
Funds elsewhere
Other income
Total Revenues
4.191.901.965
3.947.405.540
6.628.569.000
3.417.754.624
Operation
1.610.400.000
2.157.666.287
1.108.000.000
1.564.754.418
Investment
6.510.164.133
1.796.540.243
6.628.569.000
1.583.000.206
Total Expenses
8.120.564.133
3.954.206.530
7.736.569.000
3.147.754.624
UCAD
Repport Again
Current Transfer (Status)
20.551.575.000
20.551.575.000
20.581.575.000
20.551.575.000
Transfer to Capital (State)
289.090.884
0
289.090.884
0
Other income
Total Revenues
20.840.665.884
20.551.575.000
20.870.665.884
20.551.575.000
Operation
20.551.575.000
20.551.575.000
20.551.575.000
20.551.575.000
Investment
289.090.884
0
289.090.884
0
Total Expenses
20.840.665.884
20.551.575.000
20.870.665.884
20.551.575.000
COUD
Current Transfer (Status)
11.497.700.000
14.076.628.692
11.888.700.000
9.120.450.000
Transfer to Capital (State)
157.530.000
1.696.371.308
1.184.300.000
1.184.300.000
Total Revenues
14.992.500.000
17.500.389.191
14.914.600.000
11.705.585.105
Operation
13.417.200.000
15.881.297.339
13.730.300.000
12.494.275.650
Investment
1.575.300.000
1.696.371.308
1.184.300.000
1.133.348.982
Total Expenses
14.992.500.000
17.577.668.647
14.914.600.000
13.627.624.632

ANNEX 12
BUDGET RISKS
(Cautions, guarantees, other contingent risks)

1-Cautions Producer Independant of Electricity (Kounoune Power), risk of a weak bond.
2-Financial restructuring of BPS companies: companies such as SENELEC, Poste, CICES, Dakar Dem Dikk and the Senegalese Press Agency (APS) have all lost more than half of their share capital and could, Therefore undergo a financial restructuring that will require financial support from the state. The amount will be determined after valuation.
3-Public service compensation: a study is under way to review the amounts paid in this way that the beneficiary structures (Dakar Dem Dikk, Petit Train Bleu, COSAMA, Poste, RTS, Soleil and APS) find inadequacy.
4-Legal actions: Amounts of risk that could be claimed in 2013, by default, in cases pending before the international and national courts: 5.2 billion.
5-Other contingent liabilities: they concern the debt of hospitals and other public institutions in relation to which, the State may grant aid but does not bear any form of guarantee which it requires. The amount of risk will depend on the financial availability of the State