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Moussa Ndiaye, Fatoumata Sarr
Local Government Decentralization Reforms in Senegal
December 2025 | Université du Sine Saloum El Hadji Ibrahima Niass | Senegal
PHD | Journal | Accounting and Economic | DOI GR95244111 | Greenresearch Publishing

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Abstract


This study evaluates the performance and outcomes of local government decentralization reforms in Senegal from 2014 to 2024, following the rollout of the Act III decentralization policy. Using a multi-level governance framework, the study collected data from 42 local councils, national budget reports, service-delivery assessments, and surveys of 3,800 residents across urban and rural communes. Qualitative data were gathered through interviews with 55 local officials, civil-society leaders, and policymakers. Analysis focused on fiscal autonomy, administrative capacity, citizen participation, and improvement in public services such as health, education, and sanitation. Findings indicate that decentralization increased local budgetary allocations by 40%, enhanced participatory planning, and improved service delivery in urban communes. However, rural communes experienced slower progress due to limited technical expertise, bureaucratic delays in fund disbursement, and political interference. Regression results showed that fiscal autonomy and administrative capacity significantly predicted effective service delivery (p < 0.05). Citizen participation mechanisms—community forums and participatory budgeting—led to greater transparency but faced challenges of low literacy and political capture. The study concludes that while Senegal’s decentralization reforms have yielded measurable improvements, structural imbalances between communes hinder equitable development. Recommendations include strengthening intergovernmental fiscal transfers, providing sustained capacity-building for local officials, and institutionalizing citizen feedback mechanisms. Overall, the research demonstrates that decentralization holds promise for deepening local democracy in Senegal but requires stronger institutional support to achieve uniform national impact.




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