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Act No. 2008-70

Original Language Title: Loi n° 2008-70

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LAW

Law No. 2008-70

[| General Explanatory Memorandum |]

The development of the 2009 Finance Bill is taking place in the first year of implementation of the "Economic Policy Support Initiative" programme. Supported by the IMF; This program without disbursement requires an emphasis on internal budgetary discipline efforts.

It is also taking place in a difficult international context marked by the continuing rise in the cost of the barrel of oil, despite a slight decline in recent days, and the rise in prices of basic necessiveness. The State to suspend the collection of certain import duties and taxes.

This adverse economic situation was reflected in the level of revenue collection in 2008. Indeed, significant losses have been recorded, forcing the state to reduce the budgetary appropriations granted to the various ministries, public authorities and parapublic structures.

In response to this situation, the 2009 Finance Law will be marked in particular by:

- Confirmation of the implementation of the Second Generation Poverty Reduction Strategy (PRSP II), which is the basis for national economic and social development strategies and policies;

- Staying the course for the implementation of the Accelerated Growth Strategy;

- The direction of actions towards achieving the Millennium Development Goals;

- The conduct of the Great Agricultural Offensive for Food and Abundance (Goana), whose objectives are relative to satisfaction, of all food needs.

- The use of the results-based budgeting approach for 12 departments, as in 2008.

- Support for expenditure on education and health, respectively 42.59 % and 10.57 % for research
Efficiency;

REVENUE

I.-TAX REVENUES:

Tax revenues are projected at 1302 billion CFA francs compared to 1137.5 billion CFA francs in 2008, a rise of 164.5 billion CFA francs in absolute value and 14.46 percent in relative terms.

These revenues are marked, despite the economic slowdown due to the high cost of the barrel of oil and the instability of the supply of electricity, by the good behaviour of the personal income tax, the Tax on the Companies (IS) driven by the dynamism of the telecommunications sector, and the good behavior of income from the import of oil.

II. -NON-TAX REVENUE:

Non-tax revenues are estimated at 35 billion CFA francs compared to 35.2 billion CFA francs in 2008, a decrease of 200 million CFA francs in absolute value and 0.57 percent in relative value.

III. -EXCEPTIONAL REVENUES:

They are constituted by the HIPC and MDRI resources at 70,080 billion CFA francs.

IV. -REFUNDS OF LOANS AND ADVANCES

As regards repayments of loans and advances, they are valued at 8 billion CFA francs.

V. - EXTERNAL RESOURCES

External resources for which the Treasury is non-accountable are arrested at 260 billion CFA francs against 323.264 billion CFA francs in 2008, a decrease of 63.264 billion in absolute value and -19.57 % in relative terms.

THE EXPENSES

A.-OPERATING EXPENSES

I.-Public Debt:

It is projected to rise to 150 billion CFA francs from 83.2 billion in 2008, an increase of 66.750 billion CFA francs in absolute value and 80.18 percent in relative terms.

This amount is characterized by the option of forecasting the gross amount of the charge and the revenue of the expected products of the HIPCs and the MDRI which amount to 70.08 billion.

This amount is decomposed into external debt for 97.17 billion CFA francs (including Main $69.43 billion and interest $27.74 billion)

And domestic debt for 52.83 billion CFA francs (of which principal 42.57 and interest 10.26 billion CFA francs).

II. -Staff costs:

They are projected to rise to 389 billion CFA francs from 358 billion CFA in 2008, an increase of 31 billion CFA francs in absolute terms, and a relative change of 8.65 percent.

The new budget preparation system on SIGFIP made it possible to begin grooming the personnel file by updating the budget allocations by agent and specifying the jobs held; it also allowed for the updating of all the staff files. Allowances paid to each employee.

III. -Other operating expenses:

Other operating expenses are projected to be 540
Billion CFA francs compared to 458.3 billion CFA francs in 2008, an increase of 82.7 billion CFA francs, in absolute value and 18.06 % in relative terms.

The new measures are agreed to the sum of 83.447 billion CFA francs on the basis of a number of constraints.

These constraints include:

- Education and Health expenditure, which is projected at 42.59 % and 10.57 % of total expenditure on current expenditure excluding public and non-public debt. They are in sharp progression, due to the assumption of costs, in particular, by securing the open budgetary allocations under the outsourcing agreement to Ecobank of certain public expenditure Recurring.

These operating expenses will primarily facilitate:

- For education, universal schooling, the increase in the rate of passage, the maintenance of schools and classrooms, the payment of sums due to emerging bodies and students through their scholarships, the mass of which has been Increased;

- For health, the consolidation of programmes and projects already started, the payment, on a good date, of incentives to pay health workers and support for free health care for the elderly.

- Expenditure on agriculture and livestock farming, as part of the improvement of food security, crop diversification and the introduction of species for the production of renewable energies and milk production. -expenditure on new regional, departmental or even local services;

- The smooth running of local elections;

- Strengthening other program budgets;

- Oil price support;

B.-INVESTMENT BUDGET 2009

The total amount of the internal resources of the Finance Law 2009 allocated to public investment (capital expenditure) amounts to 437 billion 750 million CFA francs distributed as follows:

- 255 billion 319 million 500 thousand million CFA francs in capital expenditures that contribute to the realization of the DSRP2 Priority Action Plan. In fact, the PRSP amount for each sector objective is the minimum budget allocation reference in the investment portion of the 2009 PMQ.

- 38 billion 945 million FCFA of state counterparties to external financing granted to our country by development partners. Of this amount, 36 billion 292 million CFA francs are eligible expenditure in the PRSP and $2 billion 653 billion not eligible for the PRSP;

- EUR 113 billion 289 million for priority projects, of which 69 billion 429 million CFA francs of commitments under way, namely projects that started before 2009 and which must continue;

- 64 billion 588 million 500 thousand CFA francs for the financing of projects and programmes of secondary priority.

The total resources allocated to capital expenditure on own resources of the State increased from 429 billion CFA francs in 2008 to 437 billion 750 million CFA in 2009, an increase of € 8 billion 750 million. CFA francs in absolute value and 2.04 % in relative value.

The order of priority for the allocation of these internal budgetary resources has met the following criteria:

- Contribution to the achievement of the PRSP objectives

II integrating the Accelerated Growth Strategy;

- External financing counterparties and other commitments by the State;

- Ongoing commitments;

- Continuation of ongoing projects;

- Financial contributions and taxes on contracts financed from external resources;

- New projects.

I-SECTORAL REPARTITION OF RESOURCES

INTERNAL

The sectoral breakdown of the internal resources of the investment budget is as follows:

Sectors
CFA Francs Amount
%
PRIMARY
66.854.000.000
15
SECONDARY
19.843.000.000
5
TERM
112.427.000.000
26
QUATERNARY
238.626.000.000
55
TOTAL
437.750.000.000
100

1) - Counterparties to external financing
Counterparties to external financing amount to the sum of EUR 38 billion 945 million.

The distribution by sector of the main counterparties is recorded in the following tables:

PRIMARY

Matam Agricultural Development Project, Phase II (PRODAM 2) ............................ 1.000.000.000
Support Rural Development in Casamance ................................... 393.000.000
Agricultural Services Program and Producer Organization (PSAOP 2) ..................... 1.000.000.000
National Local Development Program (PNDL) ..................... 700.000.000
Potable water supply (AEP) villages Gorom lamp sar ..........
AEP villages Ndiosmone Palmarin ............. 982.000.000
PEPAM AEP ADB in rural areas Louga-Kolda-Zig ..................... 557.000.000
Touba AEP Project .............................................. 473.000.000
Plan Back to Agriculture (REVA) .. 1014.000.000
Agricultural Market Development Program ................... 216.000.000
Integrated natural resource management project ..............................................
Support project for the Filières Agricoles ........ 200.000.000

SECONDARY

Plates Multifunctional forms ........... 3 7 5.000.000
Dissemination Project Rural Electric Services ............... 1,118.000.000
Project Management Traditional Energies and Substitution ............. 134.000.000

TERM

Project Linguère-Matam Project ................
Project Route Fatick-Diakhao-Gossas ........ 400.000.000
Periodic maintenance roads covered ......... 300.000.000
Acquisition of reversible reams .................... 258.000.000
Blouf Loop Project ............................... 400.000.000
Route tamba-Médina Gounass-Guinea border .......................... 400.000.000
Rehabilitation of the Kédougou-Saraya-border road in Mali ..........
Rehabilitation Kaolack-Birkilane-Tamba ...................................... 3,280,000,000

QUATERNARY

Remediation of the Quartier Darou Saint-Louis .......................... 295.000.000
Remediation Project Town of Diourbel ...... 390.800,000
Strategic Plan Fight AIDS ...................... 875.000.000
Programme Santé Luxembourg ................... 240.000.000
Support to the Paludisme/ BID........357.000.000
Programme Santé Maternity Infantile ....... 600.000.000
Program Strengthening Nutrition ..................................... 1,172.000.000
Construction Dallal Hospital Jamm ......... 1,056.000.000
Health/ADB Program ............................ 393.000.000
Projet Education de Qualité pour Tous ..... 154.000.000
Education Project Four PDEF .................. 678.000.000
Construction Project Proximity Colleges ............................... 2,960.000.000
Combating the worst forms of child labour ......................... 320.000.000
Local Communities Enhancement and Equipment Project ................................... 1.300.000.000

2) - endowments to different funds
Road ... 21.000.000.000
National Hydraulic Fund ................. 650.000.000
Local Government Equipment Fund ........................... 12,500.000.000
Agricultural project guarantee fund ..... 3.000.000.000
Fund for calamity of agricultural projects .... 1.500.000.000
Fund for the improvement of agricultural projects .......................................
National Agro-sylvo-pastoral development fund ..................... 500.000.000
National Fund for Women's Entrepreneurship ..................................... 1,000,000,000
Fund for micro-finance .......... 130,000,000
Support for the Accelerated Growth Strategy ........................ 500.000.000
Stabulation Support Fund .................... 800.000.000
National Solidarity Fund ...................... 500.000.000
Special flood control fund ........................... 2.000.000.000
Craft Support Fund ........................ 300.000.000
Senegalese Foreign Investment Support Fund ..... 250.000.000

3) - Projects and actions wholly financed by the State, outside the counterparties and its financial commitments relating in particular to the allocation to the various funds, mission letters, financial contributions, taxes on Procurement and expropriation and preemption allowances), provides funding for the following major projects and actions on its own resources:

Program Independence ..................... 15,000,000,000
Program " JAXAAY " .......................
Construction National Arena ................ 1.000.000.000
Complements Hôpital Fatick et Ziguinchor ................................... 1,000.000.000
Construction, Rehabilitation and Equipment Health stations ....... 1.400.000.000
Setting up shop for reference and central purchasing ............... 2,000,000,000
Maintenance Road ................................... 21.000.000.000
Enlargement VND ......................... 8,410,000,000
Western Corniche Extension Project ........................................... 7.607.000.000
Access Road RN 1-Pout .................... 2,000,000,000
Remediation and rehabilitation RN1 ... 10,000,000,000
Enlargement Road Map Airport ..................................... 3,000.000.000
Agricultural Program Peanut Seed .................................. 5,000,000,000
Agricultural Fertilizer Component ............................ 5.000.000.000
Special Program Rehabilitation Hydroagricultural Development ............ 3.000.000.000
Project to create the GOANA seed poles .......................... 1.000.000.000
Agricultural programme livestock component ............ 1.000.000,000
National artificial insemination programme ............................ 1.750.000.000
Programme for the production of 60 points of water in 6 regions ...........
Programme for the realization of retention basins ....................... 1.000.000,000
Rural Electrification Emergency Program ................................... 5,000,000,000
Project to build classrooms by the State .................... 8.000.000.000
Project Manuals Education ......................... 5.792.000,000
Construction of Lycée d' Enseignement Technique et de Formation Professionnelle (Tamba and Kolda) ........................... 2.500.000,000
Support Groupings Female .................. 800.000.000
Credit for women ......................... 82.000.000.000
Reconstitution Food Security Stock ........................... 1,000,000,000
National Defence Equipment ............... 8,000,000,000
Equipment National Gendarmerie ....... 2,525.000.000
Press House ................................ 3,000.000.000
National Arena ........................................ 1,000.000.000
Construction and Rehabilitation Territorial Administration ......... 3,000,000,000
Acquisition and Construction Diplomatic Stations ......................
Completion New Palais de Justice ....................................... 3,291..000.000
Acquisition of immovable property and land .................
COMSAT ......... 2.300.000.000
Senegal Database Project .......................... 1,887.000.000
Festival Mondial des Arts Nègres .............
Special programme Touba .......................... 20.000.000.000
Fund for the Study of Projects ......................

Section #
MINISTERES OR INSTITUTIONS
BCI 2009
Including DSRP
21
Secretariat General of the Presidency of the Republic
27.710.000.000
700.000.000
22
NATIONAL ASSEMBLY
500.000.000
0
28
Court of Auditors
2.125.000.000
0
29
SENATE
2.300.000.000
0
30
Primatory
7.484.000.000
4.009.000.000
31
Ministry of Foreign Affairs
10.466.000.000
0
32
Department of Armed Forces
17.109.000.000
0
33
Ministry of the Interior
6.601.630.000
200.000.000
34
Department of Justice
4.411.000.000
0
35
Ministry of Public Service, Employment, Labour and Professional Organizations
1.044.000.000
356.000.000
37
Ministry of Spatial Planning and Decentralized Cooperation
110.000.000
0
39
Ministry of Foreign Affairs, Crafts and Tourism
1.313.000.000
1.203.000.000
40
Ministry of Maritime Economy, Maritime Transport, Fishing and Fish Farming
9.142.000.000
2.160.000.000
41
Ministry of Infrastructure, Transport Terrestrial and Transport Aériens
74.185.000.000
71.809.000.000
42
Ministry of Agriculture
40.985.000.000
38.720.000.000
43
Ministry of Economy and Finance
16.347.070.000
60.000.000
44
Department of Mines, Industry and SMEs
5.149.000.000
3.592.000.000
45
Ministry of Commerce
2.540.000.000
2.300.000.000
46
Ministry of Town Planning, Habitat, Urbaine Hydraulic, Public Hygiene and Sanitation
38.891.000.000
29.440.000.000
47
Ministry of Energy
10.718.000.000
10. 427.000.000
50
Ministry of Education in charge of Pre-school, Elementary and Middle Education
25.203.000.000
25.203.000.000
51
Ministry of Biofuels, Renewable Energies and Scientific Research
871.000.000
500.000.000
52
Ministry of Sports and Recreation
1.700.000.000
600.000.000
53
Ministère de la Culture, du Patrimoine Historique, des Langues Nationales et de la Francophonie
12.349.000.000
1.849.000.000
54
Ministry of Health and Prevention
14.184.500.000
8.443.500.000
55
Ministry of Youth and Youth Employment
1.020.000.000
950.000.000
56
Ministère de l' Environnement, de la Protection de la Nature, des Bassins de Retention et des Lacs Artificiels
6. 790.000.000
5.093.000.000
58
Ministry of Family, National Solidarity,
Women's Entrepreneurship and Microfinance
7.107.000.000
6.980.000.000
59
Ministry of Technical Education and Training
9.167.000.000
9.067.000.000
62
Ministry of Livestock
5.999.000.000
5.999.000.000
63
Ministry of Information, Telecommunications, TICS, NEPAD and Relations with Institutions
6.025.000.000
100.000.000
65
Ministry of Decentralization and Local Communities
16.399.000.000
15.299.000.000
72
Ministry of Rural Hydraulics and National Hydrographic Network
5.692.000.000
5.674.000.000
75
Ministry of Secondary Education, Regional University Centres (CUR) and Universities
8.211.000.000
6.586.000.000
Common investment expenditure managed by the MEF
37.901.800.000
0
GRAND TOTAL
437.750.000.000
257.319.500.000

The external resources made available to Senegal by development partners in the form of 2009 management draw estimates are for an amount of 260 billion CFA francs. Thus, the public investments provided for in the Finance Act 2009 amounting to 697.75 billion CFA francs will be financed out of internal resources of 62.7 % and external resources for 37.3 %.

II-SECTORAL DISTRIBUTION OF EXTERNAL RESOURCES.

The 2008 estimates of external resources for management are as follows by sector:

SECTORS
BORROWINGS
GRANT
TOTAL
PRIMARY
55.955.000.000
26.157.000.000
82.112.000.000
SECONDARY
13.380.000.000
14.128.000.000
27.508.000.000
TERM
38.877.000.000
31.479.000.000
70.356.000.000
QUATERNARY
24.085.000.000
55.939.000.000
80.024.000.000
TOTAL
132.297.000.000
127.703.000.000
260.000.000.000

III-SECTORAL REPARTITION OF INTERNAL AND EXTERNAL RESOURCES.

In total, the breakdown of the payment appropriations on the internal financing of the State and the estimates of the draw on external resources is as follows:

SECTORS
RESOURCES
INTERNAL RESOURCES
EXTERNAL TOTAL
%
PRIMARY
66.854.000.000
82.112.000.000
148.966.000.000
21
SECONDARY
19.843.000.000
27.508.000.000
47.351.000.000
7
TERM
112.427.000.000
70.356.000.000
182.783.000.000
26
QUATERNARY
238.626.000.000
80.024.000.000
318.650.000.000
46
TOTAL 4
37.750.000.000
260.000.000.000
697.750.000.000
100

C.-THE SPECIAL ACCOUNTS OF THE TRESOR

They were arrested, in resources and spending, at 58.160 billion CFA francs, down from 61.285 billion CFA francs in 2008 or a decrease of 2.525 billion CFA francs.

These decreases follow the non-renewal of the endowment of the Guarantees and Avals Account and the elimination of the business accounts of the DPS and the Penitentiary Administration which do not work.

Continuing for six years, support for the account " Loans to various individuals ", it will be allocated this year, also, a grant of 6 billion CFA from the state budget to continue to support the policy of access to housing for state agents in order to take account of the very high number Large number of applicants eligible for this programme.

Compared to the 2006 Finance Act and the Financial Amendment Act 2006, the Finance Act 2007 and the Financial Amendment Act 2007, the 2008 Finance Act and the 2008 Financial Amendment Act, the main selected flows In this Finance Law for the year 2009 are presented in the following table:

Billions of CFA francs
2006
2006
2007
2007
2008
2008
2009
DEVIATIONS
LF
LEN
LF
LEN
LFI
LEN
LFI
LF08-LF07
GENERAL BUDGET %
Revenue from the general budget
1344.1
1398,0
1452.4
1558.7
1579.0
1647.5
1755.5
11.18 %
Internal Revenue
1001.5
1021.0
1126.9
1201.9
1255.8
1307.6
1495.5
19.09 %
Non-donation regular income
918.4
937.9
1048,0
1057.5
1172.7
1087.5
1337.0
14.01 %
Exceptional revenue
0.1
0.1
0.1
0.1
0.1
137.1
70.1
70000,00 %
Other income
8.0
8.0
0.0
0.5
8.0
8.0
8.0
Bond Borrow
75.0
75.0
78.8
143.8
75.0
75.0
61.8
-17.60 %
Fiscal Donations
18.6
External Revenue
342.6
377.0
325.5
356.8
323.2
339.9
260.0
-19.55 %
Fiscal Donations
12.6
12.6
13.7
39.7
14.0
14.0
0.0
-100.00 %
Program Borrow
37.0
37.0
50.2
50.2
34.2
34.2
0.0
-100.00 %
Assigned Resources
293.0
327.4
261.6
266.9
275.0
291.7
260.0
-5.45 %
Expenses of the general budget outside the CST
1360.6
1414.5
1465.9
1575.7
1591.5
1663.3
1776.8
11.64 %
Operating expenditures
747.3
742.1
814.3
825.1
887.5
966.2
1079.0
21.58 %
Public debt
119.5
97.5
88.2
88.2
83.2
83.2
150.0
80.29 %
Salaries and wages
266.3
266.3
310.0
310.0
347.0
347.0
389.0
12.10 %
Other current expenses
361.5
378.3
416.1
426.9
457.3
536.0
540.0
18.08 %
Capital Expenditures
613.3
672.4
651.6
750.6
704.0
697.1
697.8
-0.88 %
-on internal resources
320.3
345.0
390.0
483.7
429,0
405.4
437.8
2.05 %
-on external resources
293.0
327.4
261.6
266.9
275.0
291.7
260.0
-5.45 %
General Budget Balance
-16.5
-16.5
-13.5
-17.0
-12.5
-15.8
-21.3
70.40 %
SPECIAL ACCOUNTS TRESOR
Own resources
41.7
41.7
44.8
44.8
51.8
51.8
52.2
0.77 %
Expenses
47.2
47.2
53.3
49.8
61.3
61.3
58.2
-5.06 %
Special Account Balance
-5.5
-5.5
-8.5
-5.0
-9.5
-9.5
-6.0
-36.84 %
Including Avals and warranties +/ - log loans
5.5
5.5
8.5
5.0
9.5
9.5
9.5
0.00 %
OVERALL BALANCE
Including donations
-22.0
-22.0
-22.0
-22.0
-22.0
-25.3
-27.3
24.09 %

ACT No. 2008-70 OF 11 DECEMBER 2008, Law of Finance for the year 2009.

The National Assembly adopted, at its meeting on Sunday, 18 November 2008;

The Senate adopted, at its meeting on Thursday, 3 December 2008;

The President of the Republic enacts the following legislation:

A.-RESOURCE PROVISIONS.

Article 1. -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 2009 in accordance with the laws and regulations in force and the Provisions of this Law of Finance.

II-Internal resources of the general budget are
Assessed in the financial law of the year 2009, to the sum of 1,522,750,000,000 CFA francs in accordance with Annex 1 to this Law.

III-The external resources of the general budget shall be assessed in the financial law of the year 2009, to the sum of 260.000.000,000,000 CFA francs in accordance with Annex 1 to this Law.

Art. 2. The expenses of the general budget shall be assessed in the financial law of the year 2009, to the sum of 1,776,750,000,000 CFA francs in accordance with Annexes III, IV and V to this Law.

TITLE II. -PROVISIONS RELATING TO BALANCE
RESOURCES AND EXPENSES.

A.-RESOURCE PROVISIONS.

Article 3. -I.-For the financial law of the year 2009, 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:

RESOURCES
Amount
EXPENSES
Amount
Balance
I-GENERAL BUDGET
A-OPERATIONS WHOSE TRESOR IS ASSIGNABLE
A1-Internal Revenues
A1 Expenditures financed from internal revenues
A1-Receipts from borrowings
Tax revenues
1.302.000
Public debt
150.000
Non-tax revenue
35.000
Personnel Expenses
389.000
Exceptional revenue
70.080
Other current expenses
540.000
Refunds Loans and Advances
8.000
Capital expenditures on internal resources
437.750
Fiscal Donations
18.600
Total Non-Borrowing Internal Revenues
1.433.680
Total Internal Recover Expenses
1.516.750
83.070
A1-2. -Borrowing
Borrowings
61.810
Total Checkout
61.810
Total A = (A-1-1 + A1-2)
1.495490
Total A = (A-1-1)
1.516.750
-21.260
B-OPERATIONS WHERE THE TRESOR IS NOT A ASSIGNABLE ACCOUNTING OFFICER.
B-External Revenue
Dons and Borrowings
260.000
Out-of-band capital expenditures
260.000
TOTAL B
260.000
Total B
260.000
TOTAL I = (A + B)
1.755.490
TOTAL 1 = (A + B)
1.776.750
-21.260
2-SPECIAL ACCOUNTS FOR TRESOR
Revenue
52.160
Title 7 Expenses
58.160
-6.000
TOTAL C = (1 + 2)
1.807.650
TOTAL C = (1 + 2)
1.834.910
-27.260

II. -For the financial law of the year 2009, the President of the Republic is authorized to borrow and receive donations on behalf of the State of Senegal in the amount of 367,670,000,000 CFA francs.

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, short-and medium-term debt issuance, long-term and short-term borrowings to cover all cash flows.

SECOND PART

MEANS OF SERVICES AND OTHER PROVISIONS

TITLE I.-means of services.

A.-EXPENDITURE ON INTER-COUNTRY RESOURCES.

Article 4 - The amount of appropriations opened for the financial law of the year 2009, in respect of the revised A-base of the operating budget, shall be fixed at the sum of 964,550,665,200 CFA francs in accordance with Annex III and according to the breakdown by title Next:

-Title 1 Amortization and charges of public debt 150,000. 000,000 CFA francs

-Title 2 staff expenditure 358,000.000.000 CFA francs

-Title 3 operating expenses 219.976,141,200 CFA francs

-Title 4 current transfers 236,574,524,000 CFA francs

Article 5 - It is open, for the financial law of 2009, for new measures on ordinary expenditure, for appropriations in the amount of 114,449,334,800 CFA francs, distributed as follows:

-Title 2 staff costs 31.000.000.000 CFA francs

-Title 3 operating expenses 49.163,858,800 CFA francs

-Title 4 current transfers 34.285.476,000 CFA francs

These appropriations shall be allocated by ministry in accordance with Annex IV to this Law.

Art. 6-I. It is open to the financial law of the year 2009, as part of the capital expenditure of the general budget, the payment appropriations for the amount of 437,750.000.000 CFA distributed as follows:

-Title 5 Investment by the state 169,956,100,000 CFA francs

-Title 6 Transfer of capital 267,793,900,000 CFA francs

II. -It is open to the financial law of the year 2009, as part of the capital expenditure of the general budget, of the programme authorisations of 437,750.000.000 CFA francs.

These Program Authorizations (PA) are set out in accordance with Annex V attached to this Act.

These entries include appropriations for the following funds:

-Road fund 21,000. 000,000 CFA francs

-National Hydraulic Fund 650. 000,000 CFA francs

-Local Community Equipment Fund 12,500 000.000 CFA francs

-Guarantee Fund for agricultural projects 3,000,000,000 CFA francs

-Agricultural project calamity fund 1,500.000.000 CFA francs

-Fund to improve agricultural projects 700.000.000 CFA francs

-National Development Fund agro-sylvo-pastorall 500 000.000 CFA francs
-Women's entrepreneurship fund 1,000,000,000 CFA francs
-Micro-finance initiative 130. 000,000 CFA francs
-Support fund for the accelerated growth strategy 500.000.000 CFA francs

-Support fund for the Stabulation 800. 000,000 CFA francs

-National Solidarity Fund 500.000.000 CFA francs

-Special flood control fund 2,000,000,000 CFA francs

-Craft Support Fund 300.000.000 CFA francs

-Fonds d' appui à l' Investissement des Senegalese de l' Extérieur 250,000,000 CFA

B-INVESTMENTS ON EXTERNAL RESOURCES.

Art. 7-I. For the financial law 2009, the circulation forecasts (loans and grants) allocated to capital expenditure on external resources are estimated at 260,000,000 CFA francs distributed as follows:

-Borrowing 132,297,000,000 CFA francs

-Grant 127,703,000,000 CFA francs

II. -Acquired financing allocated to capital expenditure shall be valued at 1.977.096.000.000 CFA francs distributed as follows:

-Borrowing 1,253,390,000 CFA francs

-Grant 723.706,000 CFA francs

These estimates of draw (PT) and acquired financing (FA) shall be included in accordance with Annex V to this Law.

C. - TREASURY SPECIAL ACCOUNTS.

Article 8. -I. - In accordance with the development set out in annex II attached to this Act, the resources of the trust accounts for the financial law of the year 2009 are estimated at 42,410,000,000 CFA francs.

II. -The ceilings for the special allocation accounts for the financial law of the year 2009 amount to 44,410,000,000 CFA francs.

III. -authorizes the direct payment of staff allowances and salaries that contribute to the achievement of the following special assignment account objectives:

-Caisse d' Incentive à la pêche et aux industries annexes;

-Supervisory fees for public participation companies.

Article 9. - For the year 2009, the balances of the trust accounts, as at 31 December 2009, are not deferred except for " National Retreat Fund ".

Art. 10. -I. - In accordance with the development set out in Annex II attached to this Law, the resources of the trade accounts for the financial law of the year 2009 are estimated at 150,000,000 CFA francs.

II. -The credit limits applicable to the trade accounts, for the financial law of the year 2009, amount to 150.000.000 CFA francs.

Article 11. - Monetary transaction accounts are deleted.

Art. 12. -I. - In accordance with the development set out in Annex II attached to this Law, the resources of the loan accounts, for the financial law of the year 2009, are estimated at 12,800.000,000 CFA francs.

II. -The credit limits applicable to the loan accounts for the financial law of the year 2009 amount to 12,800.000,000 CFA francs.

Art. 13. -I. - In accordance with the development set out in Annex II attached to this Law, the resources of the advance accounts for the year 2009 are estimated at 800.000,000 CFA francs.

II. -The credit limits applicable to the imprest accounts for the financial law of the year 2009 amount to 800.000,000 CFA francs.

Art. 14. - I.-The account of guarantees and avals is suspended.

Article 15. - In the light of the provisions of Articles 8 to 14, the revenue forecasts for all the special accounts of the Treasury amount to 58.160.000.000 CFA francs as set out in Annex II attached to this Law.

The expenses of the special accounts of the Treasury for the financial law of the year 2009 are estimated at the sum of 58.160.000.000 CFA francs.

TITLE II. -MISCELLANEOUS PROVISIONS

A-TAXES PARAFISCAL.

Art. 16. - The collection of the parafiscal fees listed in Annex VI attached to this Law will continue to be made during the year 2009

B.-EVALUATIVE CREDITS.

Article 17. - 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 VII.

C.-compliance with the rules governing public expenditure.

Article 18. - Any act of expenditure which incurs the finances of a legal person governed by public law shall be subject to the existence of sufficient appropriations and to compliance with the rules governing public expenditure: commitment, control, certification of the Service does, the confirmation of its regularity and its assumption of responsibility by the authorising officer, liquidation, scheduling and payment.

Any contract concluded in violation of these obligations shall be null and void.

Similarly, the provisions of Article 45 of the Code of Obligations of the Administration relating to financial compensation for the supply of goods or services shall apply only to work of an amount less than or equal to 50 million CFA francs, or work whose contracts, whatever the amount, are approved by the Minister for Finance.

This Law shall be enforced as the law of the State.

Done at Dakar, 11 December 2008.

Abdoulaye WADE.

By the President of the Republic:

The Prime Minister,

Cheikh Hadjibou SOUMARE.

ANNEX I
Forecast Revenue by Item and Paragraph
Article Parag.
RECIPE NOMENCLATURE
PREVISIONS BIA 2008 au
REALIZATIONS 31-08-08
REAALIS RATE
2009 PLFI PREVISIONS
LF 2008 LF 2009
PROG RATE.
INTERNAL REVENUE
71 DIRECT TAX REVENUES
7 1 1
Income taxes,
Profits and gains
Capital stock
120 500 000 000 203 900 000 000 169.21 % 141 800 000 000 21 300 000 000 17.68 %
7 1 2
Taxes on wages and other remuneration 143 500 000 000 0.00 % 173 200 000 000 29 700 000 000 20.70 %
7 1 3
Taxes on heritage 19 000 000 000 20 000 000 000 1 000 000 000
71 4
Other direct taxes CGI 4 500 000 000 0.00 % 2 700 000 000 -1 800 000 000 -40.00 %

Total direct taxes.


287 500 000 000 203 900 000 000 70.92 % 337 700 000 000 50 200 000 000 17.46 %
71 INDIRECT TAXES
71 5
Domestic taxes on goods and services6 43 600 000 000 366 700 000 000 56.98 % 689 600 000 000 46 000 000 000 7.15 %
71 6
Stamp Duty
And registration 		30 000 000 000 30 400 000 000 101.33 % 33 500 000 000 3 500 000 000 11.67 %
71 7
Import Duties and Taxes 176 400 000 000 96 500 000 000 54.71 % 189 000 000 000 12 600 000 000 7.14 %
71 9
Other tax revenues
12 600 000 000 52 200 000 000 52 200 000 000

Total indirect taxes

850 000 000 000 506 200 000 000 59.55 % 964 300 000 000 114 300 000 000 13.45 %
71

TOTAL REVENUES
TAXATION

1,137 500 000 000 710 100 000 000 62.43 % 1 302 000 000 000 164 500 000 000 14.46 %
72
NON-TAX REVENUE
72
Business and domain income 3 900 000 000 2 900 000 000 74.36 % 4 300 000 000 400 000 000 10.26 %
72
Fees and Charges
Administrative 		700 000 000 0 0 0.00 % 800 000 000 100 000 000 14.29 %
72
Fines and Convictions
Financial 		3 100 000 000 0 0.00 % 100 000 000 -3 000 000 000 -96.77 %
72 4
Financial products 26 300 000 000 20 600 000 000 78.33 % 26 800 000 000 500 000 000 1.90 %
72
Other income
Non-tax 		1 200 000 000 1 100 000 000 91.67 % 3 000 000 000 1 800 000 000
72
TOTAL REVENUES
NON-TAX 		35 200 000 000 24 600 000 000 69.89 % 35 000 000 000 -200,000,000 -0.57 %

TOTAL REVENUES
TAXATION AND NOT
FISCAL Art 71-72

1,172 700 000 000 734 700 000 000 62.65 % 1 337 000 000 000 164 300 000 000 14.01 %
Article Parag. RECIPE NOMENCLATURENAME THE 2008 PREVISIONS REALISATIONSau 31-08-08 REAALIS RATE 2009 PLFI PREVISIONS LF 2008 LF 2009 PROG RATE.
74
Fiscal Donations
0
0.00 %
18 600 000 000
18 600 000 000
#DIV/0!
76
Exceptional revenue
(including PPTE/IADM)
100 000 000
0.00 %
70 080 000 000
69 980 000 000
69980.0
0.00 %
29
Repayment Loans
Reoceanic
8 000 000 000
0
0.00 %
8 000 000 000
0
0.00 %
0176
Borrowings
97 000 000 000
89 070 000 000
-7 930 000 000
-8.18 %
OTHER TOTAL
INCOME S 74 -
76-
29 105 100 000 000
0
0.00 %
185 750 000 000
62 050 000 000
59.04 %
TOTAL INTERNAL REVENUE s 71-72-74-76-29 1
277 800 000 000
734 700 000 000
57.50 %
1,522 750 000 000
226 350 000 000
17.71 %
EXTERNAL REVENUE
12
Donations Project and leg
109 060 000 000
0.00 %
126 375 000 000
17 315 000 000
15.88 %
15
Drawing on Gifts and Borrowing Projects
166 004 000 000
0.00 %
133 625 000 000
-32 379 000 000
-19.50 %
16
Program Borrow
34 200 000 000
0.00 %
0
-34 200 000 000
-100.00 %
74
Donations Programs
14 000 000 000
0
0.00 %
0
-14 000 000 000
-100.00 %
TOTAL REVENUES
EXTERNAL art12-15-74
323 264 000 000
0
0.00 %
260 000 000 000
-63 264 000 000
-19.57 %
GRAND TOTAL
REVENUE
1,601 064 000 000
734 700 000 000
45.89 %
1,782 750 000 000
181 686 000 000
11.35 %
ANNEX 2
Special Accounts of the Treasury
LIBELS
Revenue
Expenditures
SPECIAL ASSIGNMENT ACCOUNTS
National Retirement Fund
43.000.000.000
43.000.000.000
Fire Fighting Fund
300.000.000
300.000.000
Fund for Encouragement of Fisheries and Related Industries
900.000.000
900.000.000
Control costs for public participation companies
210.000.000
210.000.000
Sub/total
44.410.000.000
44.410.000.000
TRADE ACCOUNTS
Industrial Operations and Trade in Armies
150.000.000
150.000.000
Industrial Operations and Commercial DPS
0
0
Industrial Operations and Com. Establishment of penitentiaries
0
0
Sub/total
150.000.000
150.000.000
ACCOUNTS OF MONETARY OPERATIONS
Loss and Profit of Change Accounts
0
0
Sub/total
0
0
PRETS ACCOUNTS
Consolidation of advances in loans from public institutions to public sector particpation.
0
0
Loans to Local Communities
800.000.000
800.000.000
Loans to various organizations
0
0
Loans to various individuals
12.000.000.000
12.000.000.000
Sub/total
12.800.000.000
12.800.000.000
ADVANCE ACCOUNTS
Advances public corporations corporations to participate in public participation.
0
0
Advances to 1 year various organizations
0
0
Advance to 1 year for various public officials
0
0
1 Year Advance to Local Communities
800.000.000
800.000.000
Sub/total
800.000.000
800.000.000
WARRANTIES AND ALS ACCOUNTS
Guarantees and Avals
0
0

Sub/total

3.500.000
3.500.000
GENERAL RECAPITULATION
SPECIAL ASSIGNMENT ACCOUNTS
44.410.000
44.410.000
TRADE ACCOUNTS
150.000.000
150.000.000
ACCOUNTS OF MONETARY OPERATIONS
0
0
PRETS ACCOUNTS
12.800.000.000
12.800.000.000
ADVANCE ACCOUNTS
800.000.000
800.000.000
WARRANTIES AND ALS ACCOUNTS
0
0
TOTAL
58.160.000.000
58.160.000.000
Summary of Voted Services by Public Authority or Department and by Title
In operating expenditures
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
10 Public Debt
PUBLIC DEBT
Public Debt
Title 1-10 Depreciation and expense of public debt and expenditure
83.250.000.000
150.000.000.000
Total Public Debt
83.250.000.000
150.000.000.000
TOTAL PUBLIC DEBT
83.250.000.000
150.000.000.000
Total General Section
10 83.250.000.000
150.000.000.000
21 Presidency of the Republic
GENERAL BUDGET
Operating Budget
Title 2-21 Personnel Expenses
3.161.233.180
3.984.032.540
Title 3-21 Operating expenditures
9.011.045.000
9.210.171.000
Title 4-21 Current Transfers
4.721.516.000
4.697.516.000
Total Operating Budget
16.893.794.180
17.891.719.540
TOTAL BUDGET GENERAL
16.893.794.180
17.891.719.540
Total General Section 21
16.893.794.180
17.891.719.540
22 National Assembly
General budget
Operating Budget
Title 2-22 Personnel Expenses
4.130.795.540
6.294.381.860
Title 3-22 Operating expenditures
6.107.847.000
4.760.500.000
Title 4-22 Current transfers
96.800.000
96.800.000
Total Operating Budget
10.335.442.540
11.151.681.860
TOTAL BUDGET GENERAL
10.335.442.540
10.335.442.540
Total General Section 22
10.335.442.540
11.151.681.860

23 National Election Commission

GENERAL BUDGET
Operating Budget
Title 4-23 Current transfers
1.600.000.000
1.000.000.000
Total Operating Budget
1.600.000.000
1.000.000.000
TOTAL BUDGET GENERAL
1.600.000.000
1.000.000.000
Total General Section 23
1.600.000.000
1.000.000.000
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
25 Constitutional Council
GENERAL BUDGET
Operating Budget
Title 2-25 Personnel Expenses
119.084.000
127.704.800
Title 3-25 Operating expenditures
73.761.000
73.761.000
Total Operating Budget
192.845.000
201.465.800
TOTAL BUDGET GENERAL
192.845.000
201.465.800
Total General Section 25
192.845.000
201.465.800
26 Council of State
GENERAL BUDGET
Operating Budget
Title 2-26 Personnel Expenses
225.210.960
0
Title 3-26 Operating expenditures
140.003.000
0
Total Operating Budget
365.213.960
0
TOTAL BUDGET GENERAL
365.213.960
0
Total General Section 26
365.213.960
0
27 Supreme Court
GENERAL BUDGET
Operating Budget
Title 2-27 Personnel Expenses
514.972.940
918.030.400
Title 3-27 Operating expenditures
264.358.000
224.148.000
Title 4-27 Current Transfer
2.100.000
2.100.000
Total Operating Budget
781.430.940
1.144.278.400
TOTAL BUDGET GENERAL
781.430.940
1.144.278.400
Total General Section 27
781.430.940
1.144.278.400
28 Court of Auditors
GENERAL BUDGET
Operating Budget
Title 2-28 Personnel Expenses
671.544.000
702.340.520
Title 3-28 Operating expenditures
314.250.000
314.250.000
Total Operating Budget
985.794.000
1.016.590.520
TOTAL BUDGET GENERAL
985.794.000
1.016.590.520
Total General Section 28
985.794.000
1.016.590.520
29 SENATE
GENERAL BUDGET
Operating Budget
Title 2-29 Personnel Expenses
1.200.000.000
3.062.777.000
Title 3-29 Operating expenditures
2.000.000.000
1.033.492.000
Total Operating Budget
3.200.000.000
4.096.269.000
TOTAL BUDGET GENERAL
3.200.000.000
4.096.269.000
Total General Section 29
3.200.000.000
4.096.269.000
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
30 Mature
GENERAL BUDGET
Operating Budget
Title 2-30 Personnel Expenses
1.209.022.440
1.453.340.180
Title 3-30 Operating expenditures
3.453.573.00
3.472.359.000
Title 4-30 Current Transfers
2.942.979.000
3.076.979.000
Total Operating Budget
7.605.574.440
8.002.678.180
TOTAL BUDGET GENERAL
7.605.574.440
8.002.678.180
Total General Section 30
7.605.574.440
8.002.678.180
31 Ministry of Foreign Affairs
GENERAL BUDGET
Operating Budget
Title 2-31 Personnel Expenses
14.482.179.260
16.457.535.680
Title 3-31 Operating expenditures
12.274.722.131
12.710.313.558
Title 4-31 Current Transfers
4.529.336.000
4.529.336.000
Total Operating Budget
31.286.137.391
33.697.185.238
TOTAL BUDGET GENERAL
31.286.137.391
33.697.185.238
Total General Section 31
31.286.137.391
33.697.185.238
32 Ministry of Armed Forces
GENERAL BUDGET
Operating Budget
Title 2-32 Personnel Expenses
57.656.448.160
59.509.778.220
Title 3-32 Operating expenditures
19.851.228.000
19.499.826.000
Title 4-32 Current transfers
2.482.879.000
2.005.279.000
Total Operating Budget
79.990.555.160
81.014.883.220
TOTAL BUDGET GENERAL
79.990.555.160
81.014.883.220
Total General Section 32
79.990.555.160
81.014.883.220
33 Ministry of the Interior
GENERAL BUDGET
Operating Budget
Title 2-33 Personnel Expenses
22.315.006.040
22.909.667.320
Title 3-33 Operating expenditures
10.542.412.700
5.325.481.600
Title 4-33 Current transfers
32.857.418.740
28.235.148.920
Total Operating Budget
32.857.418.740
28.235.148.920
TOTAL BUDGET GENERAL
32.857.418.740
28.235.148.920
Total General Section 33
32.857.418.740
28.235.148.920
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
34 Department of Justice and Custody of the Seals
GENERAL BUDGET
Operating Budget
Title 2-34 Personnel Expenses
13.998.052.340
14.990.267.680
Title 3-34 Operating expenditures
5.499.957.000
5.394.372.000
Title 4-34 Current Transfers
885.700.000
885.700.000
Total Operating Budget
20.383.709.340
21.270.339.680
TOTAL BUDGET GENERAL
20.383.709.340
21.270.339.680
Total General Section 34
20.383.709.340
21.270.339.680
35 Min. Pub. Trav. Employment and Org. Profess.
GENERAL BUDGET
Operating Budget
Title 2-35 Personnel Expenses
1.122.272.480
1.414.565.020
Title 3-35 Operating expenditures
564.869.000
379.230.000
Title 4-35 Current Transfers
178..000.000
178.000.000
Total Operating Budget
1.865.141.480
1.971.795.020
TOTAL BUDGET GENERAL
1.865.141.480
1.971.795.020
Total General Section 35
1.865.141.480
1.971.795.020

37 Min of Micro-Finance and Decentralized Cooperation

GENERAL BUDGET
Operating Budget
Title 2-37 Personnel Expenses
223.829.300
0
Title 3-37 Operating expenditures
193.755.000
0
Total Operating Budget
417.584.300
0
TOTAL BUDGET GENERAL
417.584.300
0
Total General Section 37
417.584.300
0

38 Department of National Languages and La Francophonie

GENERAL BUDGET
Operating Budget
Title 2-38 Personnel Expenses
327.037.780
0
Title 3-38 Operating expenditures
251.239.000
0
Total Operating Budget
578.276.780
0
TOTAL BUDGET GENERAL
578.276.780
0

Total General Section 38

578.276.780
0
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
43 Ministry of Economy and Finance
44 Department of Industry and SME Mines
GENERAL BUDGET
Operating Budget
Title 2-44 Personnel Expenses
411.132.120
491.331.880
Title 3-44 Operating expenditures
473.967.000
282.312.000
Title 4-44 Current transfers
1.532.137.000
1.532.137.000
GENERAL BUDGET
Operating Budget
Total General Section 43
25.432.889.120
26.609.862.540
Title 3-43 Operating expenditures
6.722.165.680
6.396.605.680
Title 4-43 Current transfers
3.240.480.000
3.240.480.000
Total Operating Budget
25.432.889.120
26.609.862.540
TOTAL BUDGET GENERAL
25.432.889.120
26.609.862.540
Title 2-43 Personnel Expenses
15.470.243.440
16.972.776.860
Total Operating Budget
2.417.236.120
2.305.780.880
TOTAL BUDGET GENERAL
2.417.236.120
2.305.780.880
45 Ministry of Commerce
GENERAL BUDGET
Operating Budget
Title 2-45 Personnel Expenses
1.157.044.660
1.280.613.780
Title 3-45 Operating expenditures
335.810.000
399.810.000

Title 4-45 Current transfers

814.620.000
814.620.000
Total Operating Budget
2.307.474.660
2.495.043.780
TOTAL BUDGET GENERAL
2.307.474.660
2.495.043.780

Total General Section 45

2.307.474.660
2.495.043.780
46 Ministry of Town Planning, Urban Hydraulics, Public Hygiene and Sanitation
GENERAL BUDGET
Operating Budget
Title 2-46 Personnel Expenses
1.291.203.080
1.770074.640
Title 3-46 Operating expenditures
1.194.481.000
1.279.638.000
Title 4-45 Current transfers
0
300.000.000
Total Operating Budget
2.485.684.080
3.349.712.640
TOTAL BUDGET GENERAL
2.485.684.080
3.349.712.640
Total General Section 46
2.485.684.080
3.349.712.640
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
47 Ministry of Energy
GENERAL BUDGET
Operating Budget
Title 2-47 Personnel Expenses
224.811.820
192.403.040
Title 3-47 Operating expenditures
232.201.000
126.841.000
Title 4-47 Current Transfers
20.000.000
20.000.000
Total Operating Budget
477.012.820
339.244.040
TOTAL BUDGET GENERAL
477.012.820
339.244.040
Total General Section 47
477.012.820
339.244.040
48 Mininistère de l' Aménagement du Territoire et de la Coopération decentralized
GENERAL BUDGET
Operating Budget
Title 2-48 Personnel Expenses
0
405.075.120
Title 3-48 Operating expenditures
0
199.036.000
Total Operating Budget
0
604.111.120
TOTAL BUDGET GENERAL
0
604.111.120
Total General Section 48
0
604.111.120
49 Department of Crafts and Air Transport
GENERAL BUDGET
Operating Budget
Title 2-49 Personnel Expenses
593.063.520
0
Title 3-49 Operating expenditures
347.593.438
0
Title 4-49 Current transfers
547.776.000
0
Total Operating Budget
1.488.432.958
0
TOTAL BUDGET GENERAL
1.488.432.958
0
Total General Section 49
1.488.432.958
0
50 Ministry of Education in charge of Pre-school, Elementary and Middle School Education
GENERAL BUDGET
Operating Budget
Title 2-50 Personnel Expenses
118.787.234.140
91.412.767.280
Title 3-50 Operating expenditures
60.253.737.460
56.292.997.712
Title 4-50 Current transfers
61.422.727.000
2.016.035.000
Total Operating Budget
240.463.698.600
151.721.799.992
TOTAL BUDGET GENERAL
240.463.698.600
151.721.799.992
Total General Section 50
240.463.698.600
151.721.799.992
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
51 Ministry of Biofuels, Renewable Energies and Scientific Research
GENERAL BUDGET
Operating Budget
Title 2-51 Personnel Expenses
190.094.640
242.607.740
Title 3-51 Operating expenditures
170.838.000
140.057.000
Title 4-51 Current transfers
1.386.055.000
1.385.055.000
Total Operating Budget
1.746.987.640
1.767.719.740
TOTAL BUDGET GENERAL
1.746.987.640
1.767.719.740
Total General Section 51
1.746.987.640
1.767.719.740
52 Ministry of Sports and Recreation
GENERAL BUDGET
Operating Budget
Title 2-52 Personnel Expenses
1.156.932.480
1.190.258.480
Title 3-52 Operating expenditures
4.151.405.000
2.056.691.000
Title 4-52 Current transfers
121.115.000
121.115.000
Total Operating Budget
5.429.452.480
3.368.064.480
TOTAL BUDGET GENERAL
5.429.452.480
3.368.064.480
Total General Section 52
5.429.452.480
3.368.064.480
53 Minstère de la Culture Heritage Histo. Classed, National Language and La Francophonie
GENERAL BUDGET
Operating Budget
Title 2-53 Personnel Expenses
767.689.500
1.044.240.760
Title 3-53 Operating expenditures
527.672.000
386.453.000
Title 4-53 Current Transfers
2.912.010.000
2.912.010.000
Total Operating Budget
4.207.371.500
4.342.703.760
TOTAL BUDGET GENERAL
4.207.371.500
4.342.703.760
Total General Section 53
4.207.371.500
4.342.703.760
54 Ministry of Health and Prevention
GENERAL BUDGET
Operating Budget
Title 2-54 Personnel Expenses
28.553.822.620
29.191.061.580
Title 3-54 Operating expenditures
13.136.910.000
13.062.110.000
Title 4-54 Current transfers
20.640.631.000
20.915.431.000
Total Operating Budget
62.331.363.620
63.168.602.580
TOTAL BUDGET GENERAL
62.331.363.620
63.168.602.580
Total General Section 54
62.331.363.620
63.168.602.580
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
55 Ministry of Youth and Youth Employment
GENERAL BUDGET
Operating Budget
Title 2-55 Personnel Expenses
1.117.235.020
1.138.435.860
Title 3-55 Operating expenditures
1.155.541.000
1.020.555.000
Title 4-55 Current Transfers
231.000.000
231.000.000.
Total Operating Budget
2.503.776.020
2.389.990.860
TOTAL BUDGET GENERAL
2.503.776.020
2.389.990.860
Total General Section 55
2.503.776.020
2.389.990.860
56 Department of the Environment, Nature Conservation, Retention Basins and Artificial Lakes
GENERAL BUDGET
Operating Budget
Title 2-56 Personnel Expenses
3.173.298.560
3.998.670.960
Title 3-56 Operating expenditures
3.512.295.926
3.523.168.926
Title 4-Current Transfers
33.620.000
33.620.000
Total Operating Budget
6.719.214.486
7.725.459.886
TOTAL BUDGET GENERAL
6.719.214.486
7.725.459.886

Total General Section 56

6.719.214.486
7.725.459.886
57 Ministry of National Solidarity
GENERAL BUDGET
Operating Budget
Title 2-57 Personnel Expenses
1.405.588.780
0
Title 3-57 Operating expenditures
1.374.912.000
0
Title 4-57 Current transfers
657.353.000
0
Total Operating Budget
3.437.853.780
0
TOTAL BUDGET GENERAL
3.437.853.780
0
Total General Section 57
3.437.853.780
0
58 Ministry of the Family of the Women's Entrepreneurship of Microfinance
GENERAL BUDGET
Operating Budget
Title 2-58 Personnel Expenses
424.269.000
2.127.879.680
Title 3-58 Operating expenditures
828.817.000
1.385.193.000
Title 4-58 Current transfers
356.000.000
1.009.353.000
Total Operating Budget
1.609.086.000
4.522.425.680
TOTAL BUDGET GENERAL
1.609.086.000
4.522.425.680
Total General Section 58
1.609.086.000
4.522.425.680
Public authorities or departments
Open Credits LF 2008
LF for 2009
Reevaluation A-base
59 Min. Technical Education and Professional Training
GENERAL BUDGET
Operating Budget
Title 2-59 Personnel Expenses
7.560.169.000
8.595.996.600
Title 3-59 Operating expenditures
3.845.820.000
3.845.819.500
Title 4-59 Current transfers
760.384.000
835.384.000
Total Operating Budget
12.166.373.000
13.277.200.100
TOTAL BUDGET GENERAL
12.166.373.000
13.277.200.100
Total General Section 59
12.166.373.000
13.277.200.100
60 Unallocated expenses
GENERAL BUDGET
Operating Budget
Title 2-60 Personnel Expenses
33.778.707.440
13.632.126.960
Title 3-60 Operating expenditures
68.152.951.665
59.129.976.764
Title 4-60 Current transfers
84.570.727.000
101.431.527.000
Total Operating Budget
186.502.386.105
174.193.630.724
TOTAL BUDGET GENERAL
186.502.386.105
174.193.630.724
Total General Section 60
186.502.386.105
174.193.630.724
62 Ministry of Livestock
GENERAL BUDGET
Operating Budget
Title 2-62 Personnel Expenses
1.311.566.000
1.468.561.240
Title 3-62 Operating expenditures
618.313.000
542.205.000
Title 4-62 Current transfers
23.142.000
23.142.000
Total Operating Budget
1.953.021.000
2.033.908.240
TOTAL BUDGET GENERAL
1.953.021.000
2.033.908.240
Total General Section 62
1.953.021.000
2.033.908.240
63 Ministry of Information, Telecommunications, TICS, NEPAD, Institutions Relations and Government Spokesman
GENERAL BUDGET
Operating Budget
Title 2-63 Personnel Expenses
249.803.240
356.739.320
Title 3-63 Operating expenditures
1.087.729.000
628.106.000
Title 4-63 Current transfers
721.370.000
721.370.000
Total Operating Budget
2.058.902.240
1.706.215.320
TOTAL BUDGET GENERAL
2.058.902.240
1.706.215.320
Total General Section 63
2.058.902.240
1.706.215.320