Africa-Press – Gambia. The Finance and Public Accounts Committee (FPAC) of The Gambia’s National Assembly has called for urgent reforms in the country’s public financial management (PFM) system, following its recent study tour of Ghana.
Presenting the committee’s report to parliament, Alagie S. Darboe, FPAC Chairperson, emphasized that strengthening The Gambia’s public finance management architecture is essential to ensure transparency, accountability, and value for money in the use of public resources.“Drawing upon the extensive knowledge and evidence-based practices acquired during the study tour, the Committee is firmly convinced that a strategic enhancement of The Gambia’s Public Financial Management architecture is both urgent and indispensable,” he said. “Such reforms are essential to guarantee greater accountability, transparency, and value for money in the use of public resources. In this spirit, and mindful of its constitutional duty to safeguard the public purse.”
The committee recommended that the National Assembly, through the appropriate legislative mechanisms, amend its Standing Orders to divide the existing combined Finance and Public Accounts Committee into two specialized committees:
A Finance Committee, chaired by a ruling party member, tasked with reviewing the government’s annual budget estimates and other spending proposals prior to implementation.
A Public Accounts Committee, chaired by an opposition member, mandated to examine the government’s audited accounts and reports from the National Audit Office after the fact.
This division of responsibilities is intended to enhance the independence and rigor of parliamentary scrutiny while maintaining the executive’s ability to propose and execute the national budget effectively.
Regarding enforcement, the committee further recommended that the government, in collaboration with the National Assembly, establish an independent Office of the Special Prosecutor. This office should be granted the necessary legal authority, operational autonomy, and resources to investigate—and, where evidence exists, prosecute—cases of financial misconduct and corruption arising from parliamentary inquiries or National Audit Office reports.“This is crucial to addressing the current enforcement deficit and ensuring that the Assembly’s resolutions are implemented, as well as that financial impropriety carries tangible consequences,” He Said.
The committee recommends the establishment of a robust accountability framework in which Accounting Officers, Permanent Secretaries, and Heads of Departments across all Ministries, Departments, and Agencies (MDAs) are directly responsible for the preparation and accuracy of their institutions’ financial statements. They would be held personally accountable for these statements before the relevant National Assembly committee.
“Consequently, the role of the Accountant General’s Department would evolve to focus on the technical consolidation of these individual accounts into whole-of-government financial statements for final scrutiny and assurance,” He Said.
The committee recommends that the Ministry of Finance and Economic Affairs be directed to clearly define, disaggregate, and itemize all components included under “Development Expenditure” in future budget documents and fiscal reports. Additionally, the Ministry should provide a detailed explanation of the term “Consumption of Fixed Assets” to clarify whether it aligns with the standard accounting concept of depreciation or represents another type of expense. These measures will ensure legislators and the public can accurately interpret the nation’s fiscal position and investment levels.
The committee further recommends reviewing and amending the Public Financial Management (PFM) Act to require all public institutions to establish, maintain, and regularly update a comprehensive and integrated Risk Management Framework.“This framework must include the maintenance of a dynamic organizational Risk Register, the implementation of strong internal controls, and the provision for effective risk oversight by governing bodies, thereby embedding a culture of risk awareness and proactive management across the entire public sector,” Darboe said.
The committee also proposed developing a continuous training program for Members of the National Assembly, covering International Public Sector Accounting Standards, advanced financial statement analysis, applications of Artificial Intelligence in oversight, and ethical leadership.
“Priority for such training should be given to Members serving on the Finance Committee, the Public Accounts Committee, and other related oversight committees to ensure a deep and sustained level of expertise within the legislature,” He Said.
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