There is a tradition of building up and using social accounting matrices (SAM) for economywide modeling and informing policy decisions in Senegal. The last SAM was published in 2006 and the availability of both macro and micro databases for 2011 is timely for an update. This document describes the construction of a SAM for Senegal. The SAM is based upon 2011 national accounts statistics and provides a consistent framework for the assessment of growth and employment policies. It is developed in three stages. First, a standard SAM merges three national accounts tables—the supply and use tables, government finance statistics, and the balance of payments—into one consistent framework. Second, the second Senegal Poverty Monitoring Survey conducted in 2011 provides relevant information for detailed representation of the SAM factor and institutional accounts. Third, an adjustment and balancing procedure establishes consistency between the various sources of information. The 2011 SAM for Senegal is composed of 120 accounts divided into 35 industries, 35 products, 19 factors of production, including 17 categories of workers distinguished by the level of education and training, 6 tax and margins accounts, 23 institutional accounts, including 20 representative categories of households distinguished by the geographical location—urban and rural—and the consumption decile category, and 2 accumulation accounts—gross fixed capital formation and changes in inventories.
