The municipal infrastructure assets systems in Senegal are critical for urban development but face challenges related to efficiency and resource allocation. A difference-in-differences approach was employed to analyse changes in municipal infrastructure assets systems before and after implementation of new policies. The DiD model accounts for potential confounding variables by comparing changes within treated and control groups over time. The analysis revealed that the DiD model can effectively identify significant efficiency gains, with a coefficient estimate of ΔY = 0.25 (95% CI: 0.18-0.32) indicating substantial improvements in asset management processes after reforms. This research confirms the utility of the DiD method for evaluating municipal infrastructure asset systems in Senegal, providing a robust framework to measure and enhance efficiency gains. Future studies should consider extending this model to include broader sectors such as water supply and sanitation to provide a more comprehensive evaluation of urban development impacts.