Africa-Press – Gambia. The National Audit Office (NAO) has uncovered undisclosed government arrears amounting to D34,078,472.42 in its 2023 management letter, raising serious concerns about transparency and fiscal accountability.
The findings were presented to the National Assembly’s Finance and Public Accounts Committee (FPAC) on Monday, 2 February 2026. According to the report, several government institutions failed to declare material liabilities in their financial statements.
Auditor General Cherno Sowe said the Ministries of Agriculture and Health, as well as the Office of the President, did not disclose the arrears, describing the omission as “material” and one that undermines the accuracy and completeness of reported liabilities.
He warned that the failure to disclose such obligations “distorts the entity’s true financial position and may mislead users regarding its obligations and liquidity.”
The report also revealed a significant increase in contingent liabilities arising from ongoing litigation against the government. Payments for concluded legal cases rose sharply from D9,837,200 in 2021 to D112,443,067.60 in 2023, while potential liabilities for 2023 alone stood at D3,648,481,069.08.
Sowe cautioned that if these contingent liabilities crystallise, they could pose serious risks to the government’s fiscal stability. He called for stronger monitoring mechanisms, improved disclosure, and proactive legal risk-mitigation measures.
Further concerns were raised over the retrospective retirement of imprest. The Auditor General reported that D193,000 was retired using backdated receipts from the Office of the President and the Gambia Armed Forces, a practice contrary to financial regulations.
“Management should establish stringent controls to prevent the acceptance of backdated receipts and ensure that all imprest transactions are properly authorised and reconciled,” the report recommended.
On salary increments, the report disclosed that D4,415,694.48 was paid to officers without verifiable promotion letters, potentially overstating government expenditure. Although most of the required documentation has since been submitted, two cases remain unresolved, involving salaries amounting to D480,738.30.
In response, management informed the committee that it is working with the Internal Audit Directorate to compile a comprehensive list of outstanding arrears, collaborating with the Ministry of Justice to review contingent liabilities, and verifying outstanding promotion letters.
The NAO report underscores the urgent need for stronger financial oversight, regulatory compliance, and accountability to safeguard public resources and restore confidence in government financial reporting.
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