Free Practice Questions for ENA Section Trésor

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card

40+ Questions

100% Free

Loading practice questions...

Same family resources

Explore More ENA Sénégal — Concours Financiers

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

ENA Sénégal — Section Impôts et Domaines (Concours d’Entrée)

Practice Questions40 questions

Exam Review

Key Facts: ENA Section Trésor Exam

French

Official assessment language for these section routes

ENA 2026 programme; French-route documentation

4 hours

Duration of each written paper

ENA 2026 examination programme

Review selected treasury concepts and worked calculations in English. Coverage is partial: the official professional scope also includes revenue recovery and the parapublic sector, and every route requires preparation beyond these MCQs for its written and oral components.

Sample ENA Section Trésor Practice Questions

Try these sample questions to review concepts for the ENA Section Trésor exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 40+ question experience with AI tutoring.

1Which text is Senegal's 2020 organic framework for finance laws?

A.The General Tax Code

B.The State Domain Code

C.Loi organique n° 2020-07 du 26 février 2020

D.The General Public Accounting Regulation alone

Explanation: Loi organique n° 2020-07 governs the content, preparation, adoption, execution and control of finance laws. The RGCP implements public accounting rules within this wider framework.

2Which budgetary principle is tested when an officer proposes reporting tax receipts after deducting the tax office's operating expenses?

A.Annuality

B.Speciality

C.Sincerity alone

D.Universality and its rule against netting receipts against expenditure

Explanation: The rule of non-contraction requires receipts and expenditure to be recorded in full. Netting collection costs against receipts conceals both amounts, even when the resulting cash balance is arithmetically correct.

3A ministry has enough payment appropriations (CP) for this year's instalment but insufficient commitment authorization (AE) for a proposed multi-year investment contract. What follows?

A.CP alone do not authorize entering into the full legal commitment

B.The available CP automatically become AE for the whole contract

C.The supplier's acceptance removes the need for AE

D.AE become necessary only when the final invoice arrives

Explanation: AE limit the expenditure that may be legally committed, while CP limit the expenditure that may be authorized or paid during the year. Covering an annual instalment does not by itself authorize the entire multi-year commitment.

4Which finance law establishes the definitive budget-execution results of a completed financial year?

A.Loi de finances initiale

B.Loi de règlement

C.Loi de finances rectificative for an ongoing year

D.A medium-term programming document

Explanation: The loi de règlement establishes the completed year's definitive execution results. Initial and amending finance laws authorize or change resources and charges, while settlement examines what actually occurred.

5For a hypothetical hospital contract of 15 billion FCFA signed in Year 1, scheduled payments are 4 billion in Year 1, 6 billion in Year 2 and 5 billion in Year 3. If 1 billion FCFA of Year 1 CP has already been used, what initial AE cover and remaining Year 1 CP correspond to this schedule?

A.AE 4 billion; remaining CP 3 billion

B.AE 15 billion; remaining CP 4 billion

C.AE 15 billion; remaining CP 3 billion

D.AE 3 billion; remaining CP 15 billion

Explanation: Signing the full contract requires AE cover of 15 billion FCFA. Year 1 CP needs are 4 billion; after a 1 billion payment, 3 billion remains against the stated Year 1 schedule.

6Revenue estimates use an obsolete growth forecast even though the government has a newer, materially lower forecast. Which action best respects budgetary sincerity?

A.Keep the old estimate if it produces a balanced table

B.Offset the shortfall by omitting known expenditure

C.Treat projected borrowing as additional tax revenue

D.Revise the estimates using available information with realism and prudence

Explanation: Article 30 requires realistic and prudent forecasts based on information available when the bill is prepared. A mathematically balanced presentation cannot justify deliberate distortion of the underlying assumptions.

7A hypothetical budget has revenue of 4,000 billion FCFA and expenditure of 4,800 billion. In addition to financing this gap, the financing plan must repay 300 billion of maturing principal. With no other resources or cash changes, what gross borrowing is needed?

A.1,100 billion FCFA

B.800 billion FCFA

C.500 billion FCFA

D.300 billion FCFA

Explanation: The budget deficit is 4,800 − 4,000 = 800 billion FCFA. Adding 300 billion of principal repayment produces a gross financing need of 1,100 billion; debt redemption and the budget deficit are distinct elements of the financing table.

8Which pairing correctly distinguishes the PAP from the RAP in performance budgeting?

A.PAP reports achieved results; RAP sets planned objectives

B.PAP presents planned objectives and indicators; RAP reports achieved performance

C.PAP authorizes legal commitments; RAP authorizes individual cash payments

D.PAP is a programme's general ledger; RAP is its bank reconciliation

Explanation: The Projet Annuel de Performance sets out intended actions, resources and performance targets. The Rapport Annuel de Performance supports retrospective evaluation of results; neither document replaces legislative budget authorization.

9Within one programme, an ordonnateur proposes using free personnel-credit savings of 10 million FCFA to increase investment credits, and using free goods-and-services credits of 5 million to increase personnel credits. Under Article 15's rules for changes in expenditure nature, which proposal has an allowed direction, subject to the required formal decision?

A.Both proposals

B.Only goods and services to personnel

C.Only personnel to investment

D.Neither proposal

Explanation: Article 15 permits free personnel credits to increase goods-and-services, transfer or investment credits. It also permits goods-and-services and transfer credits to increase investment, but does not authorize the proposed reverse movement into personnel.

10Why must a proposed state loan guarantee be examined against the finance law's authorization and annual ceiling, even when no payment is initially made?

A.Only the expected first-year cash call needs authorization, regardless of the guarantee exposure

B.The absence of an initial payment makes it financially irrelevant

C.The guarantee ceiling matters only for borrowing in foreign currency

D.It creates a potential obligation that can expose public finances to a later call

Explanation: A state guarantee creates exposure even before it is called. The LOLF regulates guarantees and avals through authorization and annual limits, so an initial absence of cash movement does not remove budget scrutiny.

About the ENA Section Trésor Exam

Independent OpenExamPrep practice for selected ENA Sénégal Section Trésor topics, chiefly the professional section papers: budgeting, public accounting, cash, debt and local finance. This is an English-language MCQ study adaptation of a French assessment, not an official translation, format simulation or substitute for French written and oral practice.

Exam sponsor: École nationale d'Administration (ENA), Sénégal. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

2026 direct A: psychotechnical preselection; general culture and a public-law, political-economy or public-management elective; synthesis and interview. Professional A: general culture, elective and section paper; section synthesis and interview. Direct B: preselection; text summary and general-culture dissertation; interview. Professional B: general culture, law/economics and section paper; interview. All written papers last 4 hours. No separate entrance portfolio, internship or practical performance test is specified in the 2026 programme; written synthesis is required where listed.

Time Limit

4 hours per written paper; direct-entry preselection at most 2 hours; oral 30 minutes preparation + 10 minutes presentation + 15 minutes questions

Passing Score

Quota-based competition; published decree Article 38: at least 10/20 for admissibility and admission, with marks of 8/20 or below eliminatory

Exam / Certification Fees

Direct A: 10,800 FCFA; direct B: 5,500 FCFA; professional A: 16,200 FCFA; professional B: 10,800 FCFA

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

ENA — 2026 opening order · Source checked 2026-10-17Current section places and schedule; admission activities extend into 2027.
ENA — 2026 examination programme · Source checked 2026-10-17Paper structure, timing, coefficients and professional Trésor section scope.
ENA — entry tracks and fees · Source checked 2026-10-17Current published fees and eligibility by entry route.
Décret n° 2011-1704 — official text reproduced by ILO NATLEX · Source checked 2026-10-17Article 38 entrance scoring; graduation requirements are separate.
Trésor public — LOLF publication · Source checked 2026-10-17Official publication identified through search. Direct extraction returned HTTP 503; the complete Journal officiel n°7274 reproduction below was downloaded and read.
Journal officiel n°7274 — LOLF text reproduction · Source checked 2026-10-17Primary legislative text used for the retained budget-law questions.
Journal officiel — Décret n°2020-978 RGCP text reproduction · Source checked 2026-10-17Complete official decree reproduced by Archives.sn; read for expenditure controls, requisition, cash and general accounting.
Government of Senegal — local-government code · Source checked 2026-10-17Official code and amendment links; original code PDF checked for real balance and mandatory expenditure.
UMOA-Titres — government-securities questions and answers · Source checked 2026-10-17Issue terms, coupon calculations and investment risks; worked amounts in this bank are hypothetical.
DGID — current rates and legislation · Source checked 2026-10-17CEL components and current tax context for local finance.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

25% of practice bank

Budget law

10 questions on finance laws, AE/CP, financing, performance and spending flexibility.

25% of practice bank

Public accounting controls

10 questions on the RGCP, expenditure stages, documentation, liability and requisition.

20% of practice bank

Treasury cash and debt

8 questions on cash consolidation, forecasting, deposits, debt service and currency risk.

15% of practice bank

Local public finance

6 questions on local budgets, real balance, CEL and mandatory charges.

15% of practice bank

General accounting

6 questions on accrual accounting, annual reporting and stipulated asset/provision calculations.

Preparing for the ENA Section Trésor Exam

What You Need to Know

Passing score: Quota-based competition; published decree Article 38: at least 10/20 for admissibility and admission, with marks of 8/20 or below eliminatory
Assessment: 2026 direct A: psychotechnical preselection; general culture and a public-law, political-economy or public-management elective; synthesis and interview. Professional A: general culture, elective and section paper; section synthesis and interview. Direct B: preselection; text summary and general-culture dissertation; interview. Professional B: general culture, law/economics and section paper; interview. All written papers last 4 hours. No separate entrance portfolio, internship or practical performance test is specified in the 2026 programme; written synthesis is required where listed.
Time limit: 4 hours per written paper; direct-entry preselection at most 2 hours; oral 30 minutes preparation + 10 minutes presentation + 15 minutes questions
Exam / certification fees: Direct A: 10,800 FCFA; direct B: 5,500 FCFA; professional A: 16,200 FCFA; professional B: 10,800 FCFA Official sources

Using Our Practice Resources

Work through all 40 available questions
Review every answer and explanation
Track weak areas and revisit them
Use our AI tutor for tough concepts

ENA Section Trésor: Suggested Study Strategy

1Start with the official 2026 programme for your cycle and entry track.

2Separate legal commitment cover, annual payment appropriations and actual cash availability.

3Work through the supporting documents for engagement, liquidation, ordonnancement and paiement.

4Use issue-specific terms for BAT/OAT calculations, and practise French composition, synthesis and oral analysis separately.

Frequently Asked Questions

Does this simulate the official Trésor competition?

No. This is an independent English-language MCQ study adaptation. The official French written papers, synthesis where prescribed and interview require separate practice; these questions are not an official translation or a substitute for producing written and oral responses.

Do direct and professional entrants sit the same papers?

The routes differ. Direct entry has psychotechnical preselection and common written papers by cycle. Professional entry includes a section paper, and professional Cycle A includes a second section subject through synthesis. Consult the official 2026 programme for the complete requirements.

Are the topic shares official blueprint percentages?

No. ENA publishes paper coefficients, but no percentages for these treasury subtopics. The shares shown describe this practice bank, which offers partial coverage of the official section scope.

Which public accounting decree should I read?

Read Décret n°2020-978 du 23 avril 2020 portant Règlement général sur la Comptabilité publique, alongside Loi organique n°2020-07 and applicable subsequent texts. Distinguish the accountant's ordinary checks from the specific statutory limits on complying with a requisition.