A decisive turning point has been reached in Senegal’s budget reform saga. On Thursday, October 1, 2026, the National Assembly led by Ousmane Sonko voted to override the government’s amendments on the special funds reform, despite the use of a blocked vote. The text, an organic law, now heads to the Constitutional Council, where the camp of President Bassirou Diomaye Faye could once again prevail.

The organic bill No. 38/2026, which amends the Organic Law on Finance Laws (LOLF), was debated during Thursday’s plenary. Its stated goal is to strengthen budget transparency and regulate the management of special funds, often described as the presidency’s “slush fund.”

This is a second attempt. A first initiative was struck down by the Constitutional Council on August 25, 2026, in its decision No. 7/C/2026. The judges had then recalled that the status of public credits fell exclusively within the domain of organic law. Pastef deputies therefore returned with the correct legal vehicle, but on substance, the disagreement with the Executive remains complete.

The government defends the president’s “social role”

Before the deputies, it was the Minister of Justice, Keeper of the Seals, Me Moussa Sarr, who carried the government’s position. While stating that they shared the transparency goal, the Executive proposed deep adjustments.

The first disagreement concerns the nature of special funds. The bill wanted to make them a distinct category, reserved for defense, security, and diplomacy missions. The government opposes this. According to it, this restriction would ignore the social character of the Republic enshrined in Article 1 of the Constitution. The head of state must, in its view, be able to mobilize these resources for national solidarity actions in the face of humanitarian emergencies.

Through Amendment No. 2, the Executive proposed to reintegrate these expenditures into the overall allocation of constitutional institutions, provided for in Article 14 of the LOLF. Me Moussa Sarr invoked Directive No. 06/2009/CM/UEMOA, which sets a limitative list of budget allocations. Isolating special funds would, according to him, create a legal vacuum by failing to designate their authorizing officer.

The second point of friction concerns the control powers of deputies, provided for in Article 70. Through Amendment No. 3, the government wanted to limit the Finance Commission’s oversight to the current annual management. It thus removed the possibility for the Assembly to control the use of credits at the end of each budget year. For the Keeper of the Seals, such a prerogative would encroach on the exclusive competences of the Court of Auditors.

The Executive also wanted any request for a hearing of a minister by deputies to be mandatorily transmitted to the President of the Republic, in accordance with the Assembly’s Rules of Procedure.

Heading to the Constitutional Council

To lock down the text, the government used the blocked vote weapon. Me Moussa Sarr requested the application of Article 82, paragraph 4, of the Constitution and Article 87 of the Rules of Procedure, which impose a single vote on the text with only the amendments retained by the government. “The government does not conceive transparency as a constraint, but as a lever for consolidating the rule of law,” he argued, presenting the blocked vote as a tool provided by the Constitution to ensure the coherence of texts.

The Pastef majority did not follow. The deputies rejected all of the Executive’s proposals to maintain their own version of the text. The disagreement between the Palace and the Chamber is now complete.

The outcome of this standoff will be played out before the judges. An organic law can only be promulgated after being declared constitutional by the Constitutional Council, seized by the President of the Republic. The text voted by the majority must therefore pass through this filter.

The government will then have several arguments: compliance with UEMOA directives, the competences of the Court of Auditors, and the regularity of the procedure, after the rejection of a blocked vote yet provided for by the Constitution. These are all points on which the judges will have to rule.