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 December 17, 2012 law No. 2012-18 17 December 2012 on the finance bill for the year 2013 exposes the reasons general draft finance law for the year 2013 fits in the context of the new policy of the Government which revolves around three strategic orientations:-the consolidation of the foundations for a democratic, transparent, more rigorous governance more effective, based on the satisfaction of priority needs of populations and the fight against social injustices;
-the strengthening of decentralization and territorialisation of public policies, in order to give greater impetus to the development of land;
-a sustained, sustainable and inclusive growth.
These strategic directions are reflected in the budget plan by major fractures:-the will of the Government to reverse the structural trend of the rise in current expenditure for a budget more oriented towards investment and the financing for development, for the purpose of responding to the objectives of accelerating growth and achievement of the objectives of the Millennium Development Goals (MDGs).
This desire manifests itself already in the Finance Act for 2013 through a new public debt profile, staff costs control and the reduction of other expenses.
Thus, the law of finances for 2013 records a decrease in other current expenditure amounting to 14.2 billion CFA FRANCS and a significant increase in expenditures on capital amounting to 81.4 billion CFA FRANCS.

This increase in investment spending results, on the one hand of an internal financing effort, and, on the other hand, the contribution of the technical and financial partners of Senegal, for the implementation of new projects and development programmes initiated by the Government, reflecting their confidence in economic and social policy conduct by the new authorities.
Therefore, frameworks for cooperation with our development partners were the subject of review in the direction to include funding for new national priorities including the promotion of the employment of young people and women;
-concern for the Government to increase the effectiveness of the programs of investment on the basis of criteria of relevance, effectiveness, efficiency and sustainability. Also, certain operations priority and costly once included in capital expenditures, have been removed, arrested or suspended, releasing substantial resources amounting to 42 billion CFA FRANCS which have been redirected towards the funding of priority sectors.
The allocation of investment resources of the Finance Act for 2013 gives priority to food security and sustainable improvement of rural incomes as well as to infrastructure, energy, employment of women and young people and the social sectors (education, health, sanitation, social protection, etc.);
-the commitment of the authorities to improve the social demand with the establishment of new mechanisms for social protection and support of the purchasing power of the population.
These failures materialize in the Finance Act for 2013 by concrete measures including:-a new profile of public debt with especially the progressive reduction of the weight of short maturity in the domestic debt instruments and the limitation of the use of non-concessionnels loans in accordance with the debt in the medium term (HTS) strategy;
-the prospects for expected savings on telephone bills (CFAF 7 billion with restrictions already implemented), water and electricity, on the reduction of the number of diplomatic posts, as well as rental housing or office buildings;
-auditing physical and biometric of agents of the State to better contain the payroll in sustainable ways;
the priority given to the sanitation sector and the fight against the floods with the launch of the ten-year programme to combat emergency phase flood;

 the revival of agriculture with a particular focus on the reconstitution of the seed capital and equipment of the rural world.

 the strengthening of the social dimension of the budget with particular: the continuation of free hemodialysis with an inscription of an amount of 3.3 billion CFA FRANCS;

 the specific support to the large wounded of the Armed Forces;

 the subsidy to households through support to the price of energy policy;

 the establishment of the autonomous universal Social Protection Fund (CAPSU), for which an initial appropriation of an amount of 10 billion CFA FRANCS is provided;

 the downward revision of the income tax which will have an impact of 28 billion CFA FRANCS from the budget of the State;
The finance law for 2013 takes into account also the global macroeconomic Outlook and the economic situation of the country.
In 2013, it is expected a modest acceleration of the world economy to a growth rate of 3.6%, supported by the economy of emerging countries and in development with an expected growth of 5.9% and 1.9% rate for developed countries. However, these predictions remain threatened by Europe's debt crisis, with its ramifications on the rest of the world.
At the internal level, despite the uncertainties identified globally, the macroeconomic Outlook are counting on a growth rate of real GDP of 4.3% compared to 3.7% due in 2012 and an inflation rate of 2.4% 2.2% for the current year, or below the community standard set at 3%.
The macroeconomic assumptions underlying the draft finance law for the year 2013 are summarized in: a budget deficit projected at 4.9% of GDP against 5.9% in 2012; an improvement of one percentage point;

 a pressure ratio of 19.3%, higher than the community rate fixed at 17%;

 a share of public spending on internal resources reported the tax revenues of about 34.5%; is largely 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 that will enter into force January 1, 2013, thanks in part to more simplified rules with relatively low taxation levels and procedures (reduction of taxes on the income) and the widening of the tax base based on substantial tax derogations dieback.
On the basis of the guidelines and above analyzed forecasts, resources and loads of draft Finance Act for 2013 are as follows: I. resources total resources of the initial Finance Act for 2013 are arrested in 2 531,116 billion CFA FRANCS against 2 344,786 billion CFA francs in the initial finance law for 2012 , an increase of 186,33 billion CFA FRANCS in absolute value and 7.9% in relative value.
This amount includes:-the resources of the general budget projected at 2 450,65 billion CFA francs against 2 266,87 billion CFA FRANCS for the finance law for 2012 forecasts, an increase of 183.78 billion CFA FRANCS in absolute value and 8.1% in relative value.
-revenues from special Treasury accounts attached to 80,466 billion CFA FRANCS against 77,916 billion CFA FRANCS in 2012, an increase net of 2.55 billion CFA FRANCS in absolute value and 3.3% in relative value.
Resources of the initial finance bill for the year 2013 break down as follows: revenue 1 492.5 billion revenue non tax 77.4 billion revenue windfalls (HIPC/MDRI) 59.0 billion repayment of loans and advances 12.8 billion budgetary donations (donations-programs) 38.6 billion borrowing 373,25 billion external resources 397.1 billion revenue of Auditors spec.du treasure 80.5 billion. the income tax they are arrested in 1 492.5 billion CFA FRANCS in the initial Finance Act for 2013 against 1 417 billion CFA francs for the initial finance law for 2012, an increase of 75.5 billion CFA FRANCS in absolute value and 5.3% in relative value.
The major items of tax revenue are as follows:-direct taxes: 423.2 billion CFA FRANCS for 2013 against 400.1 billion CFA FRANCS for the initial finance law for 2012, an increase of 23.1 billion CFA FRANCS in absolute value and 5.8% in relative value.
-Indirect taxes: 1 069.3 billion CFA francs in the initial finance law for 2013 against CFAF 1016,9 billion in 2012; an increase of 52.4 billion CFA FRANCS in absolute terms and by 5.2% in relative value.

B. the revenue NON tax they amounted to 77.4 billion CFA FRANCS in the initial Finance Act for 2013 against 98 billion CFA FRANCS in the initial finance law for 2012; a decrease of 20.6 billion CFA FRANCS in absolute value and 21% in relative value.

C. the revenue exceptional they are projected in the Finance Act for 2013 to 59 billion CFA FRANCS against 60 billion CFA FRANCS in the initial finance law for 2012. Essentially composed of HIPC and MDRI resources, they know a drop of 1 billion CFA francs in absolute value and 1.7% in relative value.

D. donations budget (program-grants) they are estimated at 38.6 billion CFA FRANCS in the initial Finance Act for 2013 against 19 billion CFA FRANCS in the initial finance law for 2012, an increase of 19.6 billion CFA FRANCS. These gifts are expected from the Netherlands for an amount of 8.5 billion CFA FRANCS, of the European Union for 9.8 billion CFA FRANCS, of Canada to 18.3 billion FCFA and the Spain for 2 billion CFA FRANCS.
E. BORROWING

They are projected to CFAF 373,25 billion against 346,87 billion CFA FRANCS in the initial finance law for 2012, an increase of 26.38 billion FCFAen absolute value and 7.6% in relative value.

F. the resources external they are valued at 397.1 billion CFA FRANCS in 2013 against 323 billion CFA FRANCS in 2012; an increase of 74.1 billion CFA FRANCS in absolute value and 22.9% in relative value. External resources are thus distributed:-project-donations and BEQUESTS: it comes to grants awarded by State development partners to finance investment projects. For 2013, they are intended for an amount of 168.9 billion CFA FRANCS against 126.8 billion CFA FRANCS in 2012; they know an increase of 42.1 billion CFA FRANCS (33.2%).-borrowing-projects: these are loans granted to the State to fund projects. They are projected to amount of 228.2 billion CFA FRANCS in 2013 against 196.2 billion CFA FRANCS for 2012, an increase of 32 billion CFA FRANCS (16.3%).
II. the expenses total expenses of the initial finance law for 2013 are arrested in 2 531,116 billion CFA francs against 2 344,786 billion CFA FRANCS in the initial finance 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 expenses projected at 2 450,65 billion CFA FRANCS against 2 266,87 billion CFA FRANCS for the initial finance law for 2012 forecasts an increase 183.78 billion CFA francs in absolute terms and by 8.1% in relative value.
-loads of the arrested Treasury the sum of CFAF 80,466 billion against 77,916 billion CFA FRANCS in the Act's special accounts finance initial for 2012 an increase of 2.55 billion CFA FRANCS, or 3.3 per cent in relative value.

A GENERAL BUDGET expenses of the general budget are divided between current expenditure and capital expenditure.
Total expenses are estimated at 2 450,65 billion CFA francs in 2013 against 2266,87 billion CFA FRANCS programmed in 2012, an increase of 183.78 billion CFA FRANCS (+ 8.1%). This increase is driven by public debt (26.7%), expenditure on external resources investment (22.9%), personnel (5.3%) and expenditure investment on internal resources (1.4%). On the other hand, other current expenditure declined by 2.2% YOY.
In terms of proportion, capital expenditures are ranked first with 37.2% (including 21% on internal resources and 16.2% on external resources) followed by other current expenditure (25.7%), staff costs (19.1%) and public debt (18%).

A-1. Current expenditure current expenditure are projected at 1538,25 billion CFA francs of which 440,85 billion CFA FRANCS debt, 467.1 billion FCFA of staff costs and other expenses estimated to 630.3 billion CFA francs (12 billion CFA FRANCS of HIPC/MDRI). They are up 102,37 billion CFA FRANCS in absolute value and 7.1% in relative value compared to the initial finance law for 2012. This increase relates the public debt for an amount of 92.97 billion CFA FRANCS and expenditures for staff to 23.6 billion FCFA mitigated by a decrease in "other current expenditure" to 14.2 billion CFA francs.

A-1-1. Public debt: it is projected at 440,85 billion FCFA against 347,88 billion CFA FRANCS in the Act initial finance for 2012, an increase in absolute terms of 92.97 billion CFA FRANCS and 26.7% in relative value.
Interest and commissions on the public debt are projected to 145.1 billion CFA francs of which 63.1 billion CFA FRANCS in respect of foreign debt and 82 billion CFA FRANCS for the inner. Interest and commissions on external public debt increase of 6.78 billion CFA FRANCS (+ 12.04%) compared to the year 2012, while those of domestic debt rose 27.88 billion FCFA (51.52%) over the previous year.

A-1-2. Staff costs: they are projected to 467.1 billion CFA FRANCS compared with 443.5 billion CFA francs in 2012, an increase of 23.6 billion CFA FRANCS in absolute and relative variation of 5.3%.
This increase includes the increase to support annual landslides for advancement as well as the integration in the public service of the emerging body having obtained their professional qualifications.
However, the ratio of payroll tax revenues should be reflected, 31.3%, or below the community ceiling set at 35%.

A 1-3 other expenditures common they are projected to 630.3 billion FCFA (including 12 billion CFA FRANCS of HIPC/MDRI) 644.5 billion CFA FRANCS 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 consists essentially of the following economic natures:-purchases of goods and services: 297,91 billion FCFA, or 47.3%;
-current transfers to autonomous structures: 179,64 billion FCFA, or 28.5%;
-operating grants: 90.66 billion FCFA, or 14.4%.
-acquisitions and major repairs of equipment: 7,072 billion CFA francs; or 1.1%;
-provisions and contingencies: 31,51 billion CFA francs, or 5 percent.
In addition to the amounts corresponding to revalued base reported to ministries and institutions, it has been made allocations in respect of new measures, including for:-13 billion CFA FRANCS for telephone expenses.
-4 billion CFA FRANCS for the contractors of Education;
-2,694 billion CFA FRANCS for the Armed Forces to strengthen, inter alia, the appropriations relating to the daily premium of intervention and feeding the body of troops;
-2.625 billion CFA FRANCS for the vehicles of the National Assembly;
-1,814 billion CFA francs for additional appropriations for hemodialysis free;
-1.3 billion CFA francs to the appropriations of the Endowment Fund of decentralization to 18.1 billion CFA FRANCS in accordance with the law;
-0.79 billion CFA FRANCS for the project of establishment of ISRA;
-0.6 billion CFA francs of extra support for the public health institutions;
-0.4 billion CFA francs for the start of the new higher Institute of professional education (ISEP) of Thies;
-0.49 billion CFA francs for the Court for the Suppression of the illicit enrichment;
-0.2 billion CFA francs for the Organization and the rewards of the winners of the Grand Prize of the head of State for sciences.
Thus, 'incidental expenses' credits 2013 will help to support the functioning of the services but also:-the staffing of the support funds (ESF) energy for an amount of 48 billion CFA FRANCS, in addition to its own expected estimated parafiscal charges resources at 35.4 billion FCFA;
-ongoing expenses (water, electricity, telephone) amounting to 44.6 billion CFA FRANCS;
-the contract of the Ministry of National Education in the amount of 109,73 billion CFA FRANCS;
-free of hemodialysis for 3.24 billion FCFA.

A-2 investment expenses total resources allocated to investment in the initial Finance Act for 2013 912.4 billion CFA francs, as follows:-515.3 billion CFA francs for spending capital on internal resources (payment appropriations), or 56.5% of public investments against 507.99 billion CFA FRANCS in the initial finance law for 2012 , an increase of 7.31 billion CFA FRANCS in absolute value and 1.4% in relative value.
-397.1 billion CFA FRANCS for the capital on external resources expenditure, 43.5% of public investments against 323 billion CFA FRANCS in the initial finance law for 2012, either an increase of 74.1 billion CFA FRANCS in absolute value and 22.9% in relative value.
The overall amount of public investment fell from 830,99 billion CFA FRANCS in 2012 to 912,400 billion CFA francs in 2013, an increase of 81,41 billion CFA FRANCS in absolute value and 9.8% in relative value. This envelope to ensure support of expenditures on internal financing and those on external financing.

A-1 2 internal financing internal financing, an amount of 515.3 billion CFA FRANCS, supports: (i) counterparties to external financing of projects and programmes of development for an amount of 77,38 billion CFA FRANCS; (ii) projects and funded entirely by the State in the amount of 391.8 billion CFA FRANCS and (iii) the budgetary allocations to the main Fund for an amount of 46.12 billion CFA FRANCS.

A 2-2 external funding external funding, amounting to 397.1 billion CFA FRANCS, consists of concessional loans amounting to 228.2 billion CFA FRANCS (57.5%) and grants amounting to 168.9 billion CFA FRANCS (42.5%).
Compared with the law of finances for 2012, borrowings have experienced an increase of 39.2 billion CFA FRANCS in absolute value and 20.7% in relative value.
As for donations, they increased 34.9 billion CFA francs in absolute value and 26% in relative value through effective startup of the road projects, irrigation works and water resources management funded by the Millennium Challenge Account.
A-2-3. sectoral breakdown of capital expenditures the sectoral allocation of resources internal and external of the 2013 investment budget is as follows: in billion CFAF sectors financing internal financing Ratio outside 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% tertiary 111,396 22.7% 123,857 31.2% 235,253 26.5% Quaternary 238.84 48.7% 93,198 23.5% 332,038 37.4% Sub-total 490,3 100% 397,1 100% 887.4 100% off sector 25 25 Total 515,3 397,1 912,4 sectoral analysis of expenditures capital shows that the primary sector, with budgetary inscriptions of an amount of 200,268 billion CFA FRANCS , or 22.6 per cent, is markedly compared to 2012 where it stood at 19%. This sector thus jumped by 3.6 percentage points corresponding to an increase of 46,708 billion CFA FRANCS of its investments. This option shows the degree of priority accorded to this sector, given its significant contribution to the creation of national wealth and its large capacity of redistribution of income having regard to the large number of social actors that he uses.
Projects programmed in this sector focus on making agriculture and animal less vulnerable to climatic hazards and permanently raise their level of productivity and production, ensuring a rational and sustainable management of fish, wildlife and forest resources to ensure access to drinking water to rural populations. It is mainly of:-program of reconstitution of the capital seed and equipment program in the rural world;
-Fund of guarantee of investment priority;
-Project of Irrigation and water resources management;
-Program development of animal husbandry in East Senegal and Casamance;
-Pane breeding of project support to food security in Kaffrine, Louga and Matam;
-Programme of support for development in Casamance (PADEC);
-Program development of Aquaculture;
-Regional support programme the artisanal fisheries in West Africa.
-Program: drinking water and sanitation of Millennium (PEPAM);
-Program of realization of basins retention and recovery of drilling (BARVAFOR) the secondary sector, with as main component energy, receives an allocation of 119,841 billion CFA FRANCS, or 13.5% of public investment in 2013 for inter alia, to compensate the deficit of production and distribution of electricity and increase the rate of access to electricity in rural areas. The share important energy in the financing of investments in the secondary sector (88.3%) reflects the priority concern of the Government to ensure a good quality of electricity supply.
The major projects scheduled in 2013 are as follows:-Felou hydroelectric project;
-Project realization and extension of the network of distribution of Dakar and its suburbs;
-Rural electrification programme;
-Draft of densification of the network in the regions;
-Fund Special support of sector energy;
-Support for the rehabilitation of the energy sector;
-The electricity sector support project;
-Upgrading business support fund;
-Platform support (pane SMEs) private sector;
-Multifunctional platforms;
-Crafts support funds.
The tertiary sector concentrates 235,253 billion CFA FRANCS of public investment, or 26.5 percent of the investment budget 2013. The 86.02% of this transaction, or 202,385 billion CFA francs are allocated to road infrastructure, which shows the importance given to the improvement of urban and rural mobility. In the option of the Government, road infrastructure, but also the rural roads, will constitute a coherent architecture-oriented towards the revitalization of the economic poles of development.
The major projects scheduled in 2013 are as follows:-completion of the construction of the Dakar-Diamniadio toll motorway.
-Project of rehabilitation of the road Richard Toll-Ndioum (MCA);
-Project of rehabilitation of the Ziguinchor-Kolda - Velingara road;
-Road maintenance;
-Construction road Linguère-Matam and three bridges of Matam;
-Port infrastructure project;
-Extension project the 2nd VDN section organizers-Golf and 3rd section Golf-Keur Massar.
-Project of development of tourism of St. Louis and its region;
-Project of development of Port of Ziguinchor;
-Proposed acquisition tray of Foundiougne.
The Quaternary sector (health, education, sanitation, welfare, women, decentralization, etc.) absorb investments of the order of 332,038 billion CFA FRANCS, or 37.4% taking into account on the one hand, of the autonomous Caisse Sociale universal Protection (CAPSU) to support (i) to cover basic disease, (ii) a revenue Minimum old age and (iii) the grant of security family , and on the other hand, the emergency phase of the ten-year programme of flood control.
These two (2) major programs initiated by the Government, in addition to the following projects:-completion of the construction of posts and health centres, maternity hospital le Dantec.
-Construction and equipment of hospitals in Fatick and Ziguinchor;
-Strengthening of nutrition program;
-Maternal child program;
-Construction and equipment of dialysis Centres;
Construction of classrooms by the State and local communities and of nearby Colleges;

 Technical education and vocational training project;

 Project governance and financing of higher education;

 Project for the promotion of employment of women and young people;

 Building and equipment of the local program.

B - Special Treasury accounts the special accounts of the Treasury (CST) are projected resources and as an expense 80,466 billion CFAF 6 billion CFA francs of subsidy from the general budget for housing loans.
Compared to the initial finance law for 2012, the special Treasury accounts experienced a net increase of 2.55 billion FCFA. The latter consists of an increase of an amount of 4 billion CFA FRANCS to ensure complete coverage of the trust account 'National pension fund' (FNR), improvement of recovery of taxes on the canoes of the special account "Fund to encourage fishing and related industries" (CEPIA) amounting to 50 million CFA FRANCS, mitigated by lower recoveries on loans to the housing of the agents of the State in the amount of 1.5 billion of FCFA.
Compared to the initial finance law for 2012, the major streams in this Act of finances for the year 2013, are described in the table below: billions of FCFA 2012 2013 gap BIA BIA value LF13 - LFI2 - % TOTAL BUDGET 2344,8 2 531,1 186.3 7.95% GENERAL BUDGET resources of the general budget 2266,9 2450,7 183.8 8.11% resources internal gift (: 1943,9 2053,6 109.7 5.64% ordinary revenues excluding grants 1515,0 1569,9 54.9 3.62% revenue windfalls 60.0 59.0-1.0-1,67% other revenues 3.0 12.8 9.8 326,67% borrowing 346.9 373.3 26.4 7.61% budgetary donations 19.0 38.6 19.6 103.16% external resources 323.0 397,1 74.1 22.94% resources) 323.0 investment 697.1 74.1 22.94% general budget 2 loads 266.9 2450,7 183.8 8.11% living expenses including 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 expenses courages 644,5 630.3 - 14.2-2,20% capital expenditures 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% balance of general Budget 0.0 0.0 accounts special treasure resources 77.9 80.5 2.6 3.29% loads 77.9 80.5 2.6 3.29% balance of special accounts 0.0 0.0 which grant the loans housing 6.0 6.0 0.0 0.00% balance Global 0.0 0.0 0.0 such is the economy of the draft finance law for the year 2013 subject to the adoption of the National Assembly.

The National Assembly adopted in its session of Sunday, December 9, 2012.
The President of the Republic enacts the law whose content follows: first part: General CONDITIONS of balance title first. -PROVISIONS relating to resources and the CHARGES first. -I - The collection of taxes, products and income allocated to the State, local authorities and various organisations perceive them, continues to be carried out during the year 2013 in accordance with the laws and regulations in force and the provisions of this Act to finance.
II - The internal resources of the general budget are evaluated in the finance bill for the year 2013, the sum of CFAF 2.053.550.000.000 in accordance with Annex 1 of this Act.

III - External resources of the general budget are evaluated in the finance bill for the year 2013, the sum of CFAF 397.100.000.000 in accordance with Annex 1 of this Act.

IV - The total resources of the general budget are thus planned to 2.531.116.000.000 CFA francs. "Art. 2 - the general budget expenses are evaluated in the finance bill for the year 2013, the sum of CFAF 2.450.650.000.000 in accordance with annexes 3, 4 and 5 of this Act.

TITLE II. -PROVISIONS relating to the balance of resources and expenses s. 3 - I - for 2013, resources evaluated in annex I to this Act, the ceilings of the charges of the State and equilibrium that results, are fixed in the following amounts: in millions of CFAF resources amount expense amount balance 1 - Buget general - resources internal A - expenditure on internal resources tax revenues 1.492.500 debt 440.850 77 400 467.100 recipes exceptional 59,000 staff costs non-tax revenue

Other current expenditure 630.300 refunds loans and advances 12,800 on internal resources budgetary donations 38.600 borrowings 373.250 515.300 capital expenditures Total internal resources 2.053.550 Total spending on internal resources 2.053.550 0 B - external resources B - expenditure on external resources draw donation and loans 3 97.100 external resources Total B Total B 397.100 397.100 397.100 capital expenditures TOTAL I = (A + B) TOTAL (A + B) 2.450.650 0 2 I 2.450.650 - accounts special Treasury revenues 80.466 expenses 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 funds and receiving donations on behalf of the State of Senegal in an amount of 808.950. 000 000 CFA francs.
These loans may be contracted either domestically or in the external market with countries or foreign organizations and international organizations, to conditions laid down by decree or agreement.

III - the President of the Republic is authorized to proceed under the conditions laid down by Decree, emissions of securities and loans in the short and medium term to cover all of the loads of cash."
SECOND part: title i. - SERVICES means A - BUDGET GENERAL A-1 expenditure current s. 4 - the amount of appropriations for the finance bill for the year 2013, in respect of revalued to current expenditure base, is fixed at the sum of 1 497 363 047 000 CFA FRANCS in accordance with annex 3 and the following title distribution: - title 1 depreciation and of public debt 440.850.000.000 FCFA - title 2 expenditures staff 460.100.000.000 CFA FRANCS — title 3 operating expenditures 326.841.157.370 FCFA - Title 4 current transfers 269.571.889.630 FCFA s. "5. - it is appropriated, for the Finance Act for the year 2013, under the new measures on current expenditure, amounting to CFAF 40 886 953 000 as follows: - title 2 expenditure of staff 7.000.000.000 FCFA - title 3 expenditure of operation 25.254.262.000 FCFA - Title 4 current transfers 8.632.691.000 FCFA these appropriations are broken down by Department in accordance with annex 4 to this Act."

A 2 investment art. 6 - I - it is open for the year 2013, in respect of the capital expenditure of the general budget, appropriations for the payment of an amount of 515.300.000.000 CFA francs, thus distributed: - title 5 investments carried out by the State 183.982.369.000 FCFA - Title 4 capital 331.317.631.000 FCFA II transfer - it is open to the Finance Act 2013, on the basis of the capital expenditure of the general budget programmes amounting to CFAF 4.705.036.000.000 permissions.
Program authorizations (PA) are listed in accordance with annex 5 is attached to this Act.

S. 7 - I forecast (loans and grants), reissued for the finance law for the year 2013, assigned to expenses capital on external resources, are valued at 397.100.000.000 CFA francs thus distributed: - loan 228.200.000.000 FCFA - grant 168.900.000 FCFA II acquired funding allocated to capital expenditures are valued at 3.301.256.000.000 CFA francs as follows: - loan 1.957.139.000.000 FCFA - grant 1.344.117.000.000 FCFA these forecasts draw (PT) and obtained funding (FA) are listed in accordance with annex 5 attached under this Act. "B - B-1 treasure special accounts - accounts trust art." 8. - i. - in accordance with the development which is provided in Appendix 2 attached to this Act, the resources of audit of trust for the finance law for the year 2013 are estimated at CFAF 64.216.000.000.
II - The ceilings applicable to accounts of trust for the finance law for the year 2013, amounts to 64.216.000.000 CFA francs.
III - Is authorized direct payment of treatment due to the staff that contributes to the achievement of the objectives of the following trust accounts and allowances:-Fund to encourage fishing and industries;
-Costs of checks of the companies with public participation. » Art. 9 - the balances of accounts trust, December 31, 2013, will not be reported with the exception of the credit balance of the account "National retirement fund".

B-2 - accounts of s. 10. - i. - in accordance with the development which is provided in Appendix 2 attached to this Act, the resources of the accounts of trade for the finance law for the year 2013 are estimated at CFAF 150,000,000.
"II - ceilings of credits applicable to the accounts of trade, for the finance law for the year 2013, totaled 150,000,000 CFA FRANCS."

B-3 - LOAN ACCOUNT.

S. 11 - I - in accordance with development which is provided in Appendix 2 attached to this Act, resources of loans for the 2013 Finance Act accounts, are estimated at CFAF 15.300.000.000.
"II - limits on credits to accounts of loans for the 2013 finance law, amounted to 15.300.000.000 CFA francs" B - 4 - advance accounts.

S. 12 - I - in accordance with the development which is provided in Appendix 2 attached to this law, the resources of imprest accounts are estimated at 800 000 000 CFA francs.
II - Limits on credits to the accounts, for the 2013 finance law, amounted to 800 000 000 CFA francs. » B - 5 - assignments accounting s. 13. - taking into account the provisions of articles 8 to 13, the estimates of income for the whole of the special Treasury accounts totalled 80.466.000.000 CFA francs as indicated in annex 2 attached to this Act.
Loads of the special Treasury accounts for the finance law for the year 2013 are valued at the sum of CFAF 80.466.000.000.
TITLE II. -PROVISIONS various Article 14. -Parafiscal perception of parafiscal taxes which the figure in annex 6, attached to this Act list will continue to be operated during the year 2013. "Article 15. -Evaluation credits under the terms of article 11 of the organic law on finance laws, list of chapters or special Treasury accounts with evaluative credits is given in annex 7."

Section 16. -Respect of the rules governing public spending any act of expenditure involving the State's finances is conditional on the existence of sufficient funds and to respect rules organising public expenditure.
Agent of the State, which violates this provision, is punishable by penalties by the Court of Auditors, without prejudice to other 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 finds and executes a contract with the Administration without ensuring the existence of adequate budgetary allocations by the issuance of a certificate to that effect, or who performs services on behalf of the State in clear violation of the rules governing public spending, will obtain the payment of the whole of his claim.
Similarly, when benefits were provided to the Administration in the absence of a regular public market, while the application of the public procurement Code was required, the allowance provided for in article 45 of the Code of Obligations of the Administration shall not cover the totality of the debt claimed as consideration.

Article 17. – authorisation of regulation of spending the President of the Republic is authorized to operate, by Decree, discounts on the allocations for the various chapters of appropriations operating and capital expenditures.

Section 18. -Centralization of the transfers in the single account of the Treasury grants, donations and other financial assistance allocated by the State institutions public, agencies and other public entities or assimilated are paid into deposit accounts to the Treasury.
The mobilisation of the Fund, to pay directly to third parties, either feed accounts opened on behalf of the said entities in banks, is made according to a schedule arrested in agreement with Treasury.

Section 19. -Institution of a special contribution on products from mining and quarrying (MHCC) is established for the benefit of the State budget a MHCC.
This contribution applies to mineral and fossil substances referred to in article 4 of the Mining Code and cement.
Mining and quarrying products are exempt from the special contribution when they are used in the production of goods subject to this same contribution.
The tax base is determined:-the sale, by the normal selling price all costs and taxes included, excluding the value added tax and the MHCC itself;
-on importation, the value increased duty of all rights and taxes liquidated by customs, excluding the value added tax and the MHCC itself;
-in all other cases, by the normal price or normal value of the of all fees and taxes included, excluding the value added tax and the MHCC itself.
The special contribution applies to deliveries on the local market, imports and exports.
The operative event for the special contribution is: 1 ° for substances extracted or produced in Senegal, by the first assignment against payment or free of charge, by collection or delivery to oneself for personal consumption;
2 ° for imported substances, through the material or legal consumption on the territory of Senegal.
The rate of the special contribution is set at 5%.

The rules relating to the winding-up, recovery and litigation regarding the value added tax apply to the MHCC. "This Act will be run as a law of the State.
Made in Dakar, December 17, 2012 Macky SALL.
By the president of the Republic: the Prime Minister, Abdou MBAYE.

Appendix 1 estimated resource by article and paragraph in thousands of CFA FRANCS forecast BIA 2012 REALISATIONSAU 31 August 2012 forecast BIA discrepancies 2013: LF 2013 / LF 2012 rate gap ARTICLE 71 - revenue tax paragraph 0711 - taxes on income, profits and capital gains 134 500 000 127 300 000 160 500 000 26 000 000 19.33% paragraph 0712 - taxes on wages and other remuneration 239 100 000 161 300 000 238 600 000-500 000- 0.21% paragraph 0713 - taxes on 25 900 000 14 700 000 24 100 000 (right of registration) heritage-1 800 000-6,95% Paragraphe0714 - other direct taxes (including UGC) 600 000 0 0-600 000-100,00% TOTAL tax direct 400 100 000 303 300 000 423 200 000 23 100 000 5.77% paragraph 0715 - domestic taxes on goods and services 733 700 000 435 700 000 796800 000 63 100 000 8.60% Paragraphe0716 - rights stamp and registration
33 100 000 19 300 000 33 300 000 200 000 0.60% Paragraphe0717 - rights and import taxes 204 000 000 130 600 000 202 400 000-1 600 000-0,78% Paragraphe0719 - other tax revenues * 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 1 417 000 000 903 100 000 1 492 500 tax revenue 000 75 500 000 5.33% ARTICLE 72 - revenue NON tax Paragraphe0721 - income of the company and the field 18 600 000 7 900 000 22 500 000 3 900 000 20.97% Paragraphe0722 - rights and fresh administrative 100 000 0 100 000 0 0.00% Paragraphe0723 - fines and pecuniary fines 100 000 0 100 000 0 0.00% Paragraphe0724 - financial products 27 000 000 27 700 000 52 000 000 25 000 000 92.59% Paragraphe0729 - other 52 200 000 29 500 non-tax revenue 000 2 700 000 - 49 500 000-94,83% 072 - TOTAL 98 000 000 65 100 000 77 400 000 NON-TAX REVENUES-20 600 000-21,02% TOTAL REVENUE TAX AND NON-TAX 1 515 000 000 968 200 000 1 569 900 000 54 900 000 3.62% 074 - GIFTS PROGRAMS 19 000 000 37 805 327 38 600 000 19 600 000 103.16% 076 - EXCEPTIONAL RECIPES * 60 000 000 84 057 928 59 000 000-1 000 000-1,67% 729 -. REPAYMENT of loans and advances (loans RETROCEDES) 3 000 000 1 158 816 12 800 000 9 800 000 326,67% 014 - Treasury bills has more than a year 115 000 000 43 879 000 150 000 000 35 000 000 30.43% 016 - loans PROGRAMMES 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 sections 74, 76, 729, 14, 16 and 17 428 870 000 636 092 247 483 650 000 54 780 000 12.77% TOTAL resources internal (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 - donations projects and BEQUESTS 126 800 000 40 847 625 168 900 000 42 100 000 33.20% 015 - prints on borrowings

PROJECTS 196 200 000 76 546 979 228 200 000 32 000 000 16.31% TOTAL resources external (ARTICLES 12 and 15) 323 000 000 117 394 604 397 100 000 74 100 000 22.94% TOTAL GENERAL BUDGET resources 2 266 870 000 637 117 041 2 450 650 000 183 780 000 8.11% TOTAL accounts Treasury special 77 916 000 80 466 000 2 550 000 3.27% TOTAL resources end (general Budget + special Treasury accounts) Act 2 344 786 000 637 117 041 2 531 116 000 186 330 000 7.95% annex II accounts special Treasury labels revenue expenditure accounts naming special National Pension Fund 62.000.000.000 62.000.000.000 Fund to fight against fires 1.056.000.000 1.056.000.000 encouraged Fund. The fishing and Industries Annexes 950.000.000 950.000.000 costs of checks of the companies with public participation 210.000.000 210.000.000 s/Total 64.216.000.000 64.216.000.000 trade accounts Oper. Industrial and Commerc.Des armies 150,000,000 150,000,000 s/Total 150,000,000 150,000,000 loan Consolid account. loans Etab advances. Pub.Soc A share. Pub.Maj 0 0 lending to local authorities 800 000 000 800 000 000 loans 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 accounts of advances advances Etab Pub.Soc. Apart Pub.Maj 0 0 advance 1 year in various organizations 0 0 advance 1 year in various public officials 0 0 advance to 1 year to local 800 000 000 800 000 000 s/Total 800 000 000 800 000 000 summary general accounts of trust 64.216.000.000 64.216.000.000 trade accounts 150,000,000 150,000,000 loan account 15.300.000.000 150.300.000.000 accounts of advances 800 000 000 800 000 000 s/Total 80.466.000.000 80.466.000.000 annex III summary by SECTION and by title (does not take account of the CST) powers public or departments


CREDITS open in LF 2012 WRLS for 2013 revaluation base 10 debt public debt public debt title 1-10 amortization and loads of 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 Total general Section 10 347.880.000.000 440.850.000.000 21 presidential BUDGET GENERAL operating Budget title 2-21 staff costs 4.114.615.620 4.023.787.200 3-21 operating expenditures 10.045.999.000 title 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 GENERAL BUDGET 28.642.342.620 27.506.289.200 total general Section 21 28.642.342.620 27.506.289.200 22 National Assembly GENERAL title 2-22 personnel expenses 7.857.863.800 operating Budget BUDGET title 3-22 7.108.345.000 operating expenses 8.241.277.580 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 GENERAL BUDGET 15.057.369.800 13.175.783.580 total general Section 22 15.057.369.800 13.175.783.580 23 GENERAL operating title 3-23 Budget BUDGET Autonomous National Electoral Commission Operating expenses 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 GENERAL BUDGET 2.300.983.000 1.600.983.000 total general Section 23 2.300.983.000 1.600.983.000 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 24 economic and Social BUDGET GENERAL operating title 2 Budget Council-24 staff 2.168.400.000 costs 0 title 3-24 expenses of operating 4.383.464.000 0 Title 4-24 47.087.000 current transfers 0 Total operating Budget 6.598.951.000 0 TOTAL GENERAL BUDGET 6.598.951.000 0 total general Section 24 6.598.951.000 0 25 Council constitutional BUDGET GENERAL operating Budget title 2-25 staff costs 132.285.400 137.043.400 title 3-25 operating 108.370.000 expenses 108.370.000 Total operating Budget 240.655.400 BUDGET Grand TOTAL 240.655.400 245.413.400 245.413.400 total general Section 25 240.655.400 245.413.400 27 Court GENERAL operating Budget title 2-27 expenditure BUDGET staff 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 GENERAL BUDGET 1.601.797.000 1.723.704.000 total general Section 27 1.601.797.000 1.723.704.000 28 Court of Auditors GENERAL title 2-28 personnel expenses 755.375.760 operating Budget BUDGET 765.533.880 title 3-28 operating expenses 253.952.000 253.952.000 Total operating Budget 1.009.327.760 1.019.485.880 TOTAL GENERAL BUDGET 1.009.327.760 1.019.485.880 total general Section 28 1.009.327.760 1.019.485.880 summary by SECTION and by title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 29 Senate GENERAL operating title 2 Budget BUDGET-29 staff 3.562.777.000 costs 0 title 3-29 operating 3.422.073.000 0 Total operating Budget 6.984.850.000 0 TOTAL GENERAL BUDGET 6.984.850.000 0 Total general Section 29 6.984.850.000 0 30 Prime BUDGET GENERAL operating title 2 Budget-30 staff 1.292.853.640



 

Title 3-30 operating expenditures 3.287.600.090 1.173.835.140 2.944.274.000 Title 4-30 current transfers 4.618.415.000 4.975.741.000 Total operating Budget 9.198.868.730 BUDGET Grand TOTAL 9.198.868.730 9.093.850.140 9.093.850.140 total general Section 30 9.198.868.730 9.093.850.140 31 Department of Foreign Affairs BUDGET GENERAL operating Budget title 2-31 staff costs 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

BUDGET Grand TOTAL 36.237.728.340 31.949.009.180 total general Section 31 36.237.728.340 31.949.009.180 32 Department of Forces armed BUDGET GENERAL operating Budget title 2-32 staff costs 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 BUDGET Grand TOTAL 86.751.077.980 87.474.375.540 87.474.375.540 total general Section 32 86.751.077.980 87.474.375.540 summary by SECTION and title (does not take account of the CST) public authorities or departments appropriations in LF 2012 WRLS for 2013 revaluation base 33 Interior Ministry GENERAL operating title 2-33 24.431.937.400 staff costs Budget BUDGET 28.188.572.960 title 3-33 operating 4.604.940.280 expenses 4.819.302.000 Title 4-33 current transfers 8.000.000.000 0 Total operating Budget 37.036.877.680 BUDGET Grand TOTAL 37.036.877.680 33.007.874.960 33.007.874.960 total general Section 33 37.036.877.680 33.007.874.960 34 Department of Justice BUDGET GENERAL Budget, operating under 2-34 staff 16.640.937.960 16.684.578.640 title 3-34 expenditure operating 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 BUDGET Grand TOTAL 22.347.898.960 22.796.390.640 22.796.390.640 Total general Section 34 22.347.898.960 22.796.390.640 35 Ministry of public function and labour relations with the Institutions BUDGET GENERAL operating Budget title 2-35 staff costs 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 GENERAL BUDGET
2.032.996.380 2.212.023.640 total general Section 35 2.032.996.380 2.212.023.640 36 Department of Relations with the institutions BUDGET GENERAL title 2-36 personnel expenses 120.719.080 operating Budget 0 title 3-36 214.739.820 operating expenditures 0 Total operating Budget 335.458.900 0 TOTAL GENERAL BUDGET 335.458.900 0 Total general Section 36 335.458.900 0 Summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation services voted 37 Department of labour and organisations professional GENERAL operating title 2-37 923.821.680 staff costs Budget BUDGET 0 title 3-37 168.926.520 operating expenditures 0 Title 4-37 current transfers 204.920.000 0 Total operating Budget 1.297.668.200 0 TOTAL GENERAL BUDGET 1.297.668.200 0 Total general Section 37 1.297.668.200 0 39 Ministry of Senegalese, the outside BUDGET GENERAL Budget working title 2-39 staff 181.235.260 costs 0 title 3-39 operating 283.386.000 expenses
0 Title 4-39 current transfers 40.813.860 0 Total operating Budget 505.435.120 BUDGET Grand TOTAL 505.435.120 0 0 total general Section 39 505.435.120 0 40 Ministry of fisheries and Maritime Affairs GENERAL title 2-40 personnel expenses 1.441.340.080 operating Budget BUDGET 1.341.541.280 title 3-40 470.970.060 operating expenditures 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 GENERAL BUDGET 2.065.757.240 2.050.638.280 total general Section 40 2.065.757.240 2.050.638.280 41 Ministry of infrastructure and transport BUDGET GENERAL operating Budget title 2-41 staff costs 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 BUDGET Grand TOTAL 1.639.997.960 1.321.838.880 1.321.838.880 total general Section 41 1.639.997.960 1.321.838.880 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 42 Ministry of Agriculture and equipment Rural BUDGET GENERAL operating Budget title 2-42 staff costs 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 BUDGET Grand TOTAL 8.888.186.840 8.726.349.000 8.726.349.000 Total general Section 42 8.888.186.840 8.726.349.000 43 Department of economy and the finance BUDGET GENERAL Budget working title 2-43 staff costs 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 BUDGET Grand TOTAL 29.559.922.056 29.568.777.651 29.568.777.651 total general Section 43 29.559.922.056 29.568.777.651 44 Ministry of energy and Mines BUDGET GENERAL Budget of operation title 2-44 staff costs 521.749.520 381.234.080 title 3-44 operating 204.205.600 expenses 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 GENERAL BUDGET 2.111.523.580 653.733.080 Total general Section 44 2.111.523.580 653.733.080 45 Department of Commerce Industry and the informal sector GENERAL operating title 2-45 1.292.194.380 staff costs Budget BUDGET title 3-45 operating expenditures 365.235.880 1.509.267.820 426.500.000 Title 4-45 current transfers 970.106.320 2.364.772.000 Total operating Budget 2.627.536.580 BUDGET Grand TOTAL 2.627.536.580 4.300.539.820 4.300.539.820 Total general Section 45 2.627.536.580 4.300.539.820 46 Department of town planning and Habitat BUDGET GENERAL operating Budget title 2-46 staff costs 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 BUDGET Grand TOTAL 2.628.105.160 1.619.051.700 1.619.051.700 total general Section 46 2.628.105.160 1.619.051.700 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 49 Ministry of tourism and the recreation BUDGET GENERAL Budget working title 2-49 staff 631.094.000 330.071.760 title 3-49 operating 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 GENERAL BUDGET 1.338.709.760 560.965.760 total general Section 49 1.338.709.760 560.965.760 50 Department of Education GENERAL operating title 2-50 158.555.980.440 staff costs Budget BUDGET 189.204.467.520 title 3-50 expenditure 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 GENERAL BUDGET 277.429.341.440 308.230.708.520 total general Section 50 277.429.341.440 308.230.708.520 52 Department of GENERAL Budget BUDGET Sports operating title 2-52 staff costs 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 BUDGET Grand TOTAL 5.212.266.000 3.543.617.920 3.543.617.920 total general Section 52 5.212.266.000 3.543.617.920 53 Ministry of Culture BUDGET GENERAL operating Budget title 2-53 staff costs 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 GENERAL BUDGET 6.118.110.300 4.858.977.500 total general Section 53 6.118.110.300 4.858.977.500 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 54 Department of health and Social Action GENERAL operating title 2 Budget BUDGET-54 staff 36.532.629.086 35.388.243.500 title 3-54 operating 10.125.322.000 expenses 10.235.685.000 Title 4-54 current transfers 24.902.337.000 25.141.765.000 Total Budget of Operation 71.560.288.086 70.765.693.500 TOTAL GENERAL BUDGET 71.560.288.086 70.765.693.500 Total general Section 54 71.560.288.086 70.765.693.500 55 Ministry of youth, employment and the promotion of civic values GENERAL title 2-55 personnel expenses 1.164.878.260 operating Budget BUDGET title 3-55 operating 688.235.640 1.118.956.000 674.267.000 Title 4-55 current transfers 175.075.000 1.048.945.000 Total operating Budget 2.028.188.900 2.842.168.000 TOTAL GENERAL BUDGET 2.028.188.900 2.842.168.000 Total general Section 55 2.028.188.900 2.842.168.000



56 Department of the environment and sustainable development BUDGET GENERAL operating title 2-56 3.856.152.480 staff costs Budget title 3-56 operating expenditures 2.917.381.180 4.451.763.840 3.166.224.000 Title 4-56 current transfers 368.122.800 751.290.000 Total operating Budget 7.141.656.460 BUDGET Grand TOTAL 7.141.656.460 8.369.277.840 8.369.277.840 Total general Section 56 7.141.656.460 8.369.277.840 57 Ministry of Social Action and national solidarity BUDGET GENERAL operating Budget title 2-57 staff costs 607.447.020 0 title 3-57 expenditures operating 260.576.580 0 Title 4-57 current transfers 342.528.000 0 Total operating Budget 1.210.551.600 BUDGET Grand TOTAL 1.210.551.600 0 0 total general Section 57 1.210.551.600 0 Summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 58 Ministry of women of the child and of women's entrepreneurship GENERAL operating Budget title 2-58 staff costs 1.097.815.740 BUDGET 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 GENERAL BUDGET 2.878.107.860 3.470.123.300 total general Section 58 2.878.107.860 3.470.123.300 59 Ministry of vocational training, learning and feminine BUDGET GENERAL Budget working title 2-59 staff costs 8.318.695.340 8.656.346.680 title 3-59 expenditures operation 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 BUDGET Grand TOTAL 15.376.064.340 16.343.889.680 16.343.889.680 total general Section 59 15.376.064.340 16.343.889.680 60 Ministry of livestock BUDGET GENERAL operating Budget title 2-60 staff costs 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 GENERAL BUDGET 260.223.344.208 248.692.333.129 total general Section 60 260.223.344.208 248.692.333.129 62 Ministry of livestock

BUDGET GENERAL operating Budget title 2-62 staff costs 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 BUDGET Grand TOTAL 2.406.798.800 2.580.729.620 2.580.729.620 total general Section 62 2.406.798.800 2.580.729.620 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 63 Department of Communication Telecommunications and the digital economy GENERAL title 2-63 personnel expenses 298.820.060 operating Budget BUDGET title 3-63 operating expenditures 494.859.420 285.097.700 488.284.000 Title 4-63 current transfers 921.370.000 921.370.000 Total operating Budget 1.715.049.480 BUDGET Grand TOTAL 1.715.049.480 1.694.751.700 1.694.751.700 total general Section 63 1.715.049.480 1.694.751.700 64 Department of the female entrepreneurship and Microfinance GENERAL title 2-64 personnel expenses 244.908.100 operating Budget BUDGET 0 title 3-64 145.852.940 operating expenditures
0 total operating Budget 390.761.040 0 TOTAL GENERAL BUDGET 390.761.040 0 total general Section 64 390.761.040 0 65 Department of planning of the territory and the communities local BUDGET GENERAL Budget working title 2-65 staff costs 1.396.277.900 1.687.313.440 title 3-65 operating 375.088.800 expenses 400.410.000 Title 4-65 current transfers 18.386.815.260 17.025.910.000 Total operating Budget 20.158.181.960 BUDGET Grand TOTAL 20.158.181.960 19.113.633.440 19.113.633.440 total general Section 65 20.158.181.960 19.113.633.440 66 Ministry of land transport and Rail transport and the Amen. territory BUDGET GENERAL operating Budget title 2-66 staff costs 602.927.820 0 title 3-66 193.451.040 operating expenditures 0 Title 4-66 current transfers 140.060.000 0 Total operating Budget 936.438.860 0 TOTAL GENERAL BUDGET 936.438.860 0 total general Section 66 936.438.860 0 Summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 67 Department of energy renewable

BUDGET GENERAL title 2-67 operating Budget expenses personnel 86.101.200 0 title 3-67 operating expenditures 147.080.500 0 Total operating Budget 233.181.700 BUDGET Grand TOTAL 233.181.700 0 0 total general Section 67 233.181.700 0 68 Department of hydraulics and sanitation BUDGET GENERAL operating Budget title 2-68 staff costs 0 769.073.040 title 3-68 operating expenditures 0 249.808.000 Title 4-68 current transfers 0 248.622.000 Total Budget of operation 0 1.267.503.040 TOTAL GENERAL BUDGET 0 1.267.503.040 total general Section 68 0 1.267.503.040 72 Department of Ecovillages, the retention basins and artificial lakes fish farming GENERAL operating title 2-72 169.768.000 staff costs Budget BUDGET 0 title 3-72 operating 187.486.620 expenses 0 Title 4-72 current transfers 416.066.560 0 Total operating Budget 773.321.180 BUDGET Grand TOTAL 773.321.180 0 0 total general Section 72 773.321.180 0 75 Department of higher education and research BUDGET GENERAL operating Budget title 2-75 staff costs 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 BUDGET Grand TOTAL 85.059.835.300 83827.668.480 83827.668.480 total general Section 75 85.059.835.300 83827.668.480 summary by SECTION and title (does not take account of the CST) powers public or departments appropriations open in LF 2012 WRLS for 2013 revaluation base 77 Department of childhood and the child BUDGET GENERAL operating Budget title 2-77 staff costs 450.057.780 0 title 3-77 0 Title 4-77 current transfers 596.464.000 Total operating Budget 1.278.189.780 operating 231.668.000 expenditures 0 Grand TOTAL BUDGET 1.278.189.780 0 total general Section 77 1.278.189.780 0 78 Department of load of the Elections BUDGET GENERAL operating Budget title 2-78 staff costs 622. 184.660 0 title 3-78 operating 16.208.112.000 0 Total operating Budget 16.830.296.660 BUDGET Grand TOTAL 16.830.296.660 0 0 total general Section 78 16.830.296.660 0 80 Department of the Promotion of good governance GENERAL operating title 2-80 0 staff costs Budget BUDGET 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 GENERAL BUDGET 0 134.447.000 total general Section 80 0
134.447.000 81 Ministry of restructuring and the development of areas of flooding GENERAL title 2-81 operating Budget BUDGET staff costs title 3-81 operating expenses 0 0 65.447.000 90,000,000 Title 4-81 current transfers 0 14.000.000 Total operating 0 Budget 169.447.000 BUDGET Grand TOTAL 0 169.447.000 total general Section 81 0 169.447.000 TOTAL GENERAL all SECTIONS 1.435.880.000.000 1.497.363.047.000 Schedule 4 allocation of public new public authority or Department and title Section powers measures and departments title 2 staff title 3 operation Title 4 transfers current TOTAL 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 national autonomous Electoral Commission 500,000,000 24 economic social and environmental Council - 25 Constitutional Council - 27 Supreme Court - 28 Court of Auditors - 29 Senate - 30 Premiership 129.000.000 129.000.000 S/TOTAL public authorities 14.278.000 2.857.000.000 500,000,000 3.371.278.000 31 Department of Foreign Affairs and Senegalese of the outside 32 Ministry Armed Forces 2.004.300.000
2.644.620.000 50,000,000 4.698.920.000 33 Ministry of 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 Ministry of public service, labour and Relations with Institutions 123.320.000 123.320.000 40 Ministry of fisheries and Maritime Affairs - 41 Ministry of infrastructure and Transport - Ministry of Agriculture and rural equipment 790.000.000 42 790.000.000 43 Ministry of economy and finance 306.292.000 27.800.000 334.092.000 44

Ministry of energy and Mines 14.000.000 14.000.000 45 Department of trade industry and the informal sector - 46 Department of town planning and Habitat - 49 Ministry of tourism and recreation - 50 Department of Education 3.034.000.000 440.000.000 3.474.000.000 52 Ministry of Sports - Ministry of Culture 53 - 54 Department of health and social welfare 2.414.480.000 2.414.480.000 55 Youth Ministry of employment and the Promotion of civic values - 56 Department of the environment and sustainable development 90.995.000 90.995.000 58 Ministry of women, the child and the female entrepreneurship - 59 Ministry of vocational training, learning and crafts 1,000,000,000 1,000,000,000 60 non-distributed loads 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 Department of Communication Telecommunications and the digital economy 100,000,000 100,000,000 65 Department of planning of the territory and local communities 1.300.391.000 1.300.391.000 68 Department of hydraulics and sanitation - 75 Department of higher education and research 600,000,000 600,000,000 80 Department of the Promotion of good governance - 81 Ministry of restructuring and the development of floodplains - S/TOTAL departments 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 Appendix 5 : Distribution of funds of payment and the print forecast by public or Department by title in thousands of francs resources internal CP resources external TOTAL PT + CP loans PT PT 21 grants. Presidency of the Republic 5 investments carried out by the State 994.570 20.733.000 1,000,000 22.727.570 6 transfer capital 26.195.430 0 0 26.195.430 Total Section: 27.190.000 20.733.000 1,000,000 48.923.000 22. Assemblée Nationale 6 capital 750,000 transfer 0 0 750,000 Total Section: 750.000 0 750.000 0 25. Constitutional Council 6 transfer capital 0 0 0 0 Total Section: 0 0 0 0 27. Court Supreme 5 investments carried out by the 150,000 State 0 0 150,000 Total Section: 150,000 0 0 150,000 28. Court of Auditors 5 investments performed by the 125,000 State 0 0 125,000 6 transfer capital 1.586.000 0 0 1.586.000 Total Section: 1.711.000 0 0 1.711.000 29. Senate 6 transfer capital 0 0 0 0 Total Section: 0 0 0 0 30. Prime 5 investments carried out by the State 853.000 2,000,000 6.161.000 9.014.000 6 transfer capital 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 of Senegalese living abroad 5 investments performed by State 5.580.000 0 985.000 6.565.000 6 transfer capital 630,000 0 0 630.000 Total Section: 6.210.000 0 985.000 7.195.000 32. Ministry of the Forces armies 5 investments carried out by state 24.205.000 0 0 24.205.000 6 transfer capital 580,000 0 0 580,000 Total Section: 24.785.000 0 0 24.785.000 33. Ministry of Interior 5 investments carried out by the State 11.784.000 1,000,000 0 12.784.000 6 transfer capital 20,000 0 0 20,000 Total Section: 11.804.000 1,000,000 0 12.804.000 34. Ministry of Justice 5 investments carried out 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. Ministry of public service, labour and Relations with Institutions 5 investments performed statewide 890.000 0 0 890.000 6 transfer capital 130,000 0 0 130,000 Total Section: 1.020.000 0 0 1.020.000 annex 5: allocations of payment and the print forecast by public or Department by title in thousands of francs resources internal CP resources external TOTAL PT + CP loans PT PT 40 grants. Ministry of fisheries and maritime 5 Affairs investments carried out by the 3.197.900 State 14.520.000 1.450.000 19.167.900 6 transfer capital 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 carried out by the 480,000 State 42.593.000 47.649.000 90.722.000 6 transfer capital 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 5 equipment investments carried out by the State 4.579.000 24.330.000 30.748.000 59.657.600 6 transfer capital 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 carried out by the State 53.822.299 750.000 1.096.000 55.668.299 6 transfer capital 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 carried out by the State 2.073.000 62.864.000 8.109.000 73.046.000 6 transfer capital 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 trade industry and the informal sector 5 investments carried out by the State 1.670.000 2.682.000 4.583.000 8.935.000 6 transfer capital 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 Habitat 5 investments carried out by the State 2.928.000 500.000 0 3.428.000 6 transfer capital 3.710.000 0 0 3.710.000 Total Section: 6.638.000 500.000 0 7.138.000 49. Ministry of tourism and recreation 5 investments carried out by the State 494.000 1,000,000 655.000 2.149.000 6 transfer capital 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 carried out by the State 18.483.000 3.928.000 13.267.000 35.678.000 6 transfer capital 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 carried out by State 2.250.000 0 4.272.000 6.522.000 6 transfer capital 0 0 0 0 Total Section: 2.250.000 0 4.272.000 6.522.000 Appendix 5: allocations of payment and the print forecast by public or Department by title resources internal CP resources external TOTAL PT + CP loans PT grants PT 53. Ministry of Culture 5 investments carried out by the State 672,000 0 0 672,000 6 transfer capital 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 carried out by the State 16.788.000 5.241.000 14.721.000 36.750.000 6 transfer capital 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 the promotion of civic values 5 investments carried out by the 820,000 State 300,000 3.206.000 4.326.000 6 capital 425,000 transfer 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 carried out by the State 4.128.000 3,400,000 7.321.000 14.849.000 6 transfer capital 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, children and women's entrepreneurship 5 investments carried out by the State 4.229.000 2.366.000 4.995.450 11.590.450 6 transfer capital 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 investment executed by the State 3.672.000 0 1.715.000 5.387.000 6 transfer capital 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 investment carried out by the State 4.165.000 3.998.000 919.000 9.082.000 6 transfer capital 1.435.000 0 0 1.435.000 Total Section: 5.600.000 3.998.000 919.000 10.517.000 63. Ministry of communications, telecommunications and the economy Digital 5 investments performed by 565,000 State 0 0 565,000 6 transfer capital 2,750,000 0 0 2,750,000 Total Section: 3.315.000 0 0 3.315.000 Appendix 5: allocations of payment and the print forecast by public or Department by title resources internal CP resources external TOTAL PT + CP loans PT grants PT 67. Department of energy renewable 5 investments carried out by the State capital 0 0 0 0 0 6 transfer 0 0 0 Total Section: 0 0 0 0 68. Department of hydraulics and sanitation 5 investments carried out by the State 7.047.000 18.375.000 11.228.550 36.650.550 6 transfer capital 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 higher education and research 5 investments carried out by the State 2.027.000 7,000,000 0 9.027.000 6 transfer capital 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 development of flood areas 6 capital 3,800,000 transfer 0 0 3,800,000 Total Section: 3,800,000 0 0 3,800,000 Total general: 515.300.000 228.200.000 168.900.000 912.400.000 Annex 5a financing of investment in millions of francs titles sectors SOURCES of funding TOTAL interiors (1)


OUTDOOR (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 AP = authority for programme domestic public financing (Treasury) CP = payment appropriations domestic public financing (Treasury) FA = acquired funding external or very advanced negotiation funding PT = forecast of draw of the year budget external financing (1) investment Operations financed from internal resources (2) investment Operations financed from foreign assistance Appendix 6 table of parafiscal charges (Art. 6 of the Act on October 15, 2001 2001-09 finance laws) (Art. 14 of the Finance Bill) NATURE tax agency beneficiary rate and base NATURE or object of the tax texts legislative or regulatory forecast for the year 2012 assessment for the year 2013 levy COSEC Council Senegalese of Chargers (COSEC) (15%) and special fund of support to the sector of energy (ESF) (85%)
0.40% value of the imports levy applicable to the value for duty on importation Act No. 75-51 on April 3, 1975, Decree No. 2011-167, February 3, 2011 1.150.000.000 1.165.000.000 6.600.000.000 4.000.000.000 professional contribution COSEC fee of 10,000 francs professional assessment Decree No. 94-006 June 9, 1994 the 7090 road users tax F CFA per hectolitre for super fuel - 6390 F CFA per hectolitre for gasoline ordin. - 3190 F CFA per hectolitre for diesel fuel use tax of route Decree No. 2008-85 February 12, 2008 24.500.000.000 25.200.000.000 collection of support for the sector of energy (PSE) ESF-20.000FCFA per metre cube for the diesel - 15,000 CFA FRANCS per tonne for diesel oil-15.000 FCFA per tonne fuel oil 180 pourle-15.000 FCFA per tonne for the fuel oil 380-15.000 FCFA per cubic metre of premium-15.000 FCFA parameter cubic of regular gasoline parafiscal charge aimed at the revival of the sector of energy Decree No. 2011-170 3 February 2011 amended by Decree No. 2011-1012 du 15 juillet 2011 10.800.000.000 18.000.000.000 Contribution to the development of the universal service of Telecommunications and of energy (CODETE) ESF 3% of turnover excluding taxes of operators of public telecommunications networks, net interconnection charges levy for the revival of the energy sector to the development of the universal service of telecommunication Decree No. 2011-311, 18.000.000.000, March 7, 2011 20,000,000,000 Schedule 7 schedule of expenditure to which apply credits evaluative (Art. 15 of the Bill) IMPUTATION NATURE of expenditure BUDGET GENERAL Section 10 debt public title 1 90922247010 1511 amortization loan multilateral project title 1 90922247010 1521 amortization loan bilateral project title 1 90922247010 1611 amortization loan program multilateral title 1 90922247010 1761 amortization domestic borrowing to instit.

Title 1 90922247010 6511 interests and fresh financial multilateral debt title 1 90922247010 6521 interests and fresh financial bilateral debt title 1 90922247010 6541 other interests and external finance charge title 1 90922247010 6571 interests and fresh financial debt indoor all sections all the SERVICES title 2 art 61 parag. 1 line 1 expenditures staff title 2 art 61 parag. 3 line 2 housing section 60 economy and finance (common loads) title 3 91322348010 6233 coverage of debet title 3 302170008011 6233 Act and litigation involving title 5 70095017999 6295 taxes and taxes on procurement costs funded on external funds Annex 8 outstanding excluding IMF and deposit Kuwaiti of the public foreign debt: end August 2012 (article 33 paragraph 2-5 ° of organic law) in billion of francs to 31-8 - 2010 stock at 25-5 - 2011 outstanding at 31-8 - 2011 outstanding

to 31-8 - 2012 multilateral Credits 985,8 1 188,18 1 054,93 1 193,37 IMF 163.2 188.3 BIRD / DA 492,82 524.82 575,28 633,88 FND-EDF-BEI 9.97 16.79 19.09 18.17 BAD/FAD 97.47 173,26 173,66 215,51 OPEC, BADEA, IDB, FASA 138,12 173,59 172.99 193,81 other 84.22 111,42 113,91 132.00 Credit bilateral 586,67 484.2 421,99 485,70 OECD 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 debt commercial 0.08 0 0 which guarantee 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 on previous year 237,53 - 195,02 235,02 relative to previous year Variation 14,29%-10,26 13.78% Annex 8A outstanding public debt: internal at 31 August 2012 Designation amount discovered statutory 4.222.540.992 IMF 183.671.207.284 deposit Kuwaiti 34.629.599.817 Treasury on formulas 781.025.000 Treasury 16.000.000.000 Treasury by tender 296.461.000.000 Obligations of the Treasury deposit account in by invitation to tender 327.415.739.769 obligations by public savings 90.591.552.500 TOTAL 953.772.665.362 annex 8B foreign debt and internal debt SERVICES (article 33 paragraph 2-5 ° of law organic labels Service forecast BIA 2013 Service forecast BIA 2012 TOTAL debt INT + primary COM external multilateral Credit 82,28 debt 20.86 61,42 79.41 including BIRD/DA/IFAD 46,92 12.2 34.72 45.05 BAD/FAD 8.07 3.16 4.91 8.11 BID-DADEA-OPEC 16.14 2.97 13.17 15.62 IMF 0 other CREDITS 11.15)
2.53 8.62 10.63 credit bilateral 74,69 15.26 59,43 71.93 OECD 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 interest / future prints 8.31 8.31 0 1.8 under total 187,61 66.76 120,85 173,44 savings HIPC (for memory) 17.83 4.38 13.45 17.78 Economies MDRI (for memory) 40,84 7.24 33.6 40 Total payable to donors 128,94 55,14 73.80 115.66 debt inner discovered refund statutory BCEAO 8.54 redemptions DTS/IMF 17.01 3.07 13.94 8.74 deposit Kuwaiti 5.57 0.25 5.22 5.57 Treasury by tender (issued before 2012) 84,42 10.56 73,86 37.57 treasuries by APE 26.49 7.29 19.2 38.93 Treasury by tender 14.63 14.63 other bank loans 0 2.36 Service forecast borrowing by tender of 2012 58,94 10.99 47.95 45.35 Service forecast for emissions from 2013 48.3 48.3 26.68 CDC funds individuals 0.7 0.7 0.7 Sub Total 256,06
81.16 174,90 174,44 TOTAL GENERAL 443,67 147.92 295,75 347,88 Appendix 9 list of operating on resources HIPC / MDRI headings assignment credit HIPC / MDRI taking loads master contract 9 900 000 000 Total HIPC 9 900 000 000 taken into loads of volunteers of EDUCATION 2 100 000 000 Total MDRI 2 100 000 000 TOTAL EDUCATION 12 000 000 000 TOTAL GENERAL expenses of functioning 12 000 000 000 Appendix 9A list investment spending on resources HIPC / MDRI CODE PTIP titles of projects assignment resources PETE / MDRI 21 Presidency of the Republic 46.159 rebuilding food security stock 1,500,000,000 46.143 to the national solidarity fund 1,000,000,000 Total section 2.500.000.000 30 Primature 44081 1.872.000.000 Nutrition Enhancement Programme 44.001 Strategic Plan against AIDS 850.000.000 Total section 2.722.000.000 40 Ministry of fishing and the maritime economy , 14133 realization of infrastructures and equipment of sea fishing (processing areas) 320.000.000 Total 320.000.000 section 42 Department of agriculture and rural equipment 11.006 program agricultural component seed peanuts 8.229.000.000 11.012 program agricultural component fertilizer 13.873.000.000 11.020 program special repairs to facilities 2,000,000,000 11.022 support project for agricultural filiieres (PAFA) 150,000,000 Total section 24.252.000.000 44 Ministry of energy and Mines 24.034 Fund matching for concessions of Rural Electrification 2.264.000.000 Total section 2.264.000.000 50 Department of Education 45.012
Project construction class rooms 4.710.000.000 45.014 school manuals project 2.435.000.000 45.027 project construction colleges and proximity 2.960.000.000 Total section 10.105.000.000 54 Department of health, Prevention and Social Action 44.126 support project for the expanded programme on immunization 412.000.000 44.050 maternal health Programme, child/SR 516.000.000 44.085 project hospitals Ziguinchor and Fatick 2,000,000,000 44.009 Construction and equipment maternity Dantec 700.000.000 Total section 3.628.000.000 55 Youth Ministry vocational training and employment 45.048 project Construction Lycée Technique's 200,000,000 Fatick 45.003 Rehabilitation school technique MAMTA 0 Total section 200,000,000 68 Department of hydraulics and sanitation 15.086 renewal former drilling 900.000.000 15.030 MRE - 2nd under program BAD 1.027.000.000 15.521 MRE-realization 4000branchements social 275.000.000 15.026 project acquisition of drilling, equipment, drainage and truck crane 280.000.000 workshops 15.522 MRE achievement 12 drilling Multivillages 945.000.000 41.616 MRE - Rehabilitation of 30 km of sewage 800 000 000 Total sanitation section 4.227.000.000 Total general 50.218.000.000 annex 10 SITUATION of CREDITS of operating A transfer to the agencies entitled agencies CREDITS 2013 ANRAC 270.000.000 agency planning (e.g. lifestyle and amount Cosom)

94,000,000 development agency 391.167.000 Agency of the House of the tool 100,000,000 Agency of airports du Sénégal (ADS) 35.109.000 agency NAT. of the great green wall 270.224.000 agency NAT. of the Regulation of Telecommunications and posts 45,000,000 agency NAT. of Eco-Villages 208.033.000 agency NAT. of the great projects 24.750.000 agency NAT youth employment 88.125.000 agency NAT. research scientist 300.000.000 agency Nat.Statistique and demographic.
2.557.040.000 agency NAT box toddlers 450.464.000 national agency for Aquaculture 218.033.000 national agency for insertion and agricultural development (e.g. Plan REVA) 47.000.000 Agence nationale d'appui vendors (ANAMA) 150,000,000 national agency of the marine business 157.807.000 Agency for local development 94,000,000 agency Promotion Hydrogr.Nationale 51.700.000 agency Regulation of markets 227.198.000 agency Reinsert.Soc.Militaires 143.016.000 agency Seneg. Promoting exports ASEPEX 188.000.000 APDA APIX 197.400.000 1.
759.433.000 APROSI 122.670.000 192.465.000 NHSPC 30,000,000 Foundation ASPIT invalids and disabled 43.537.000 food technology Institute 495.380.000 MCA 262.000.000 MIFERSO 20.630.000 national agency for Lake Guiers 196.922.000 Délégation Générale social protection and so 200,000,000 Observatory national parity 75,000,000 Agency for the employment of young people of suburbs 270.000.000 authority of radiation protection and nuclear safety 50,000,000 authority of Regulation of public procurement 1.000.415.000 Agency for military Armed Forces 14.000.000 Observatory quality housing Financial Services 830.119.640 Agency for the economy and mastery of the Energ.
14.000.000 national agency for renewable Energies 14.000.000 agency NAT. of the great green wall 270.224.000 national prevention flood 14.000.000 Total 12.182.861.640 Annex 10A SITUATION of CREDITS of operating A transfer to the agencies entitled agencies CREDITS 2013 national agency responsible for the Promotion of investments and of great work (APIX) 16.900.000.000 to support the great work 900.000.000 Turnpike 16.000.000.000 agency autonomous DES TRAVAUX ROUTIERS (AGEROUTE) 59.685.000.000 maintenance road 25.000.000.000 program Special Touba 5,000,000,000 program Special Tivaoune 4.000.000.000 Construction Botchway-Ourossogui on 96 km (road Linguère-Matam) 500,000,000 loop of Blouf: Thionk-Essyl-Balingor (20 km) 185,000,000 bridge Émile Badiane in Ziguinchor 1,500,000,000 Construction 3 bridges of Matam on 10 km including 3 bridges 6.865.000.000 Rehabilitation and Construction bridges next multiannual approach (E.g. Project Construction bridge) 1,000,000,000 connectivity Highway to trap multi-year approach (bypass Rufisque) 9.716.000.000 bridge of Fanaye and jail 1.670.000.000 Faidherbe bridge repair 500,000,000 road Fatick-Bambey-Mékhé 641.000.000 Rehabilitation road Kedougou Saraya border Mali 125,000,000 Rehabilitation of the Road Mako-Tambacounda-Kédougou 1,000,000,000 road Tivaoune - Touba-Toul-Cheepcheepchick 362.000.000 road of Ouakam: Abass Nair-udder 1.621.000.000 Agency of the computer of the State (help) 5.200.000.000 special Programme of acquisition of computers 3.350.000.000 fee Microsoft 500,000,000 computerization of State 1.350.000.000 Agency for the employment of young people of the suburb (AJEB) 359.000.000 project of support for the Office for training and employment of young people in the suburbs 359.000.000 agency national support for the MERCHANTS AMBULANTS 401.680.000 project of relocation of vendors 401.680.000 Agency for the social reintegration of military 500,000,000 Agency FOR 20,000,000 of the State judicial agency 63.000.000 armed FORCES housing agency national of the STAT disk and of the demography 2.335.000.000 Construction Headquarters ANSD 335.000.000 Statistical Programme ANSD 1,000,000,000 general population and demography 2010 census 1,000,000,000 agency national for RELAUNCH of activities economic and social in CASAMANCE (ANRAC) 500,000,000 program support to economic recovery and social in Casamance 500,000,000 agency national of INSERTION and development agricultural (VISHAL) (e.g. reva) 2,000,000,000 agency SENEGALESE RURAL electrification (ASER) 2.064.000.000 support program for the operation of the ASER 1.458.000.000 project for the development of local Rural Electrification Program emergency Rural Electrification 456.000.000 150,000,000 Plans agency SENEGALESE for the property intellectual and the INNOVATION technology (ASPIT) 100,000,000 Annex 10A (continued) SITUATION of CREDITS of operating A transfer agencies headings agencies CREDITS 2013 Programme of acquisition and dissemination technology 100,000,000 Agency of development and coaching of SMEs (ADPME) 90,000,000 cell firm in difficulty 900.000.000 national agency of tourism PROMOTION (NPTAC)
310.000.000 sanitation in the tourism sector 70,000,000 40,000,000 establishment inform tracking system draft Community tourism development. Tourist 90,000,000 project of promoting tourism 60,000,000 multisectoral Control Programme against HIV/AIDS in Senegal 25,000,000 Certification of the tourist accommodation establishments 25,000,000 agency MUNICIPAL (ADM) 300.000.000 counterpart project of strengthening development and equipment of communities local (PRESCOL) 300.000.000 agency REGULATION of markets (ARM) 190.000.000 project of building of infrastructure of storage 190.000.000 agency SENEGALESE PROMOTION of exports (ASEPEX) 90,000,000 Fund of Promotion of exports 90,000,000 Agency of PROMOTION of NATIONAL hydrographic network 100,000,000 national agency of the BOX of all small (ANCTP) 600,000,000 Construction and equipment boxes of all small 300.000.000 purchase manuals boxes of all small 300.000.000 Agency for the PROMOTION of the FARMED 340.000.000 development program Aquaculture 340.000.000 agency national of ECO-VILLAGES 406.000.000 program Eco-villages 406.000.000 agency national of the applied research scientist 40,000,000 African Centre for research and Application (CARA) 20,000,000 project Park technology 20,000,000 agency national of the great wall green 582.000.000 program 582.000.000 green wall agency national of the civil AVIATION AND the METEOROGIE of SENEGAL (ANACIMS) 150,000,000 project of acquisition equipment ANACIM 100,000,000 program caused rains (Bawaan) 50,000,000 Agency National Council agricultural and RURAL (ANCAR) 1,000,000,000 support to the functioning of the 500,000,000 ANCAR of development Agro-Sylvo-Pastoral 500,000,000 national fund national agency of the development of territory (ANAT) 600,000,000 acquisition equipment and furniture ANAT 500,000,000 Programme ten-year fight against the flood sPhase of emergency/component planning 100,000,000 national agency for the youth employment 25,000,000 project support ANEJ 25,000,000 Agency of CONSTRUCTION of buildings and buildings public (ACBEP) 500,000,000 support project to the Agency of Construction of buildings and public buildings 500,000,000 national agency of the House tool 250,000,000 House project of tool 250,000,000 SENEGALESE News Agency (APS) 50,000,000 rehabilitation project of the APS 50,000,000 annex 11 Operations budget technical service agencies and entities public benefiting a grant more of five billion Structures labels forecast 2011 performance 2011 forecast 2012 run to 31 / 08 / 2012
APIX report again 17.290.973.342 17.290.973.342 0 0 transfer current (State) 1.759.432.500 1.759.432.500 1.759.433.000 879.716.500 Capital (State) 43.457.000.000 43.857.000.000 transfer 34.877.000 30.874.293.500 donors 44.039.726.086 34.155.457.635 31.354.074.033 14.016.499.291 other revenues 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 operating 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 report to new transfer current (State) 3.424.000.000 3.350.000.000 3.576.000.000 2.300.000.000 Capital (State) 127.606.000.000 104.857.283.106 transfer 145.514.000.000 82.520.158.336 donors
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 operating 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 report to new transfer current (State) Capital (State) 4.191.901.965 3.947.405.540 transfer 6.628.569.000 3.417.754.624 donors of funds others Total revenue 4.191.901.965 3.947.405.540 6.628.569.000 3.417.754.624 operating 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 report to new transfer current (State) 20.551.575.000 20.551.575.000 20.581.575.000 20.551.575.000 transfer capital (State) 289.090.884 0 289.090.884 0 other revenue





Total revenue 20.840.665.884 20.551.575.000 20.870.665.884 20.551.575.000 operating 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 working transfer current (State) 11.497.700.000 14.076.628.692 11.888.700.000 9.120.450.000 Capital (State) 157.530.000 1.696.371.308 transfer 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 operating 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 risk budget (bail bonds (, warranties, other contingent risks) 1 - guarantees independent power producer (Konoune Power), may play low bail.
2 - Financial companies in the broader public sector restructuring: companies such as SENELEC, the position, the CICES Dakar Dem Dikk and Senegalese (APS) News Agency have all lost more than half of their capital and could, therefore, undergo a financial restructuring that will require a State financial support. The amount will be determined after evaluation.
3 - Public service compensation: a study is underway to review the amounts paid as such beneficiary structures (Dakar Dem Dikk, Petit Train Bleu, COSAMA, post, RTS, Sun and APS) deem insufffisants.
4 - Actions in justice: amounts of the risks that might be claimed by 2013, by default, in respect of pending litigation in international and national courts: 5.2 billion.
5. other contingent obligations: they concern the debt of hospitals and other public institutions against which, the State can help but doesn't support any form of guarantee that it requires. The amount of such risks will depend on the existing financial resources of the State

 

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