Gambia
Public Finance Act 2014 + Constitution 1997 s.159(1) + National Audit Office Act 2015 + Public Procurement Act 2022 + Access to Information Act 2021
Constitution of The Gambia 1997 s.159(1) (NAO); Public Finance Act 2014; National Audit Office Act 2015; Public Procurement Act 2022; Access to Information Act 2021; Financial Regulations 2016
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The Gambia's fiscal transparency framework reflects a post-Jammeh institutional rebuild (January 2017+) anchored in PFA 2014, NAO Act 2015, PPA 2022, and ATI Act 2021. The NAO (Constitutional basis: s.159(1); AFROSAI-E and INTOSAI member; NAO Strategic Plan 2025-2029) provides independent annual financial, performance, and compliance audits with citizen-friendly summaries. MoFEA (mofea.gov.gm) actively publishes monthly Budget Performance Reports (March, April, May 2024 + Jan-Dec 2024 Execution Report confirmed) and Citizens Budgets (2022, 2022 Revised, 2023) -- supporting expenditure_frequency='monthly', interim_reporting_frequency='monthly', and citizens_budget_required=True (+4 pts total vs cluster baseline). PEFA 2024 (AfDB-led; public) cites seven systemic weaknesses including outdated legal frameworks, revenue gaps, weak asset management, and uncompetitive procurement. IBP OBS status UNKNOWN (no accessible country page at any URL tested; T~45 training-data estimate unverified; obs_surveyed=None). ATI Act 2021 and OGP membership (2019) are post-transition RTI milestones; implementation nascent (no Information Commissioner confirmed). TI CPI 37/100 (rank 99/182; -1 YoY). Score: 51 (limited band; +4 vs cluster baseline).
Transparency Requirements
Budget Publicationmax 12 pts
| Budget publication required | ✓ Yes |
|---|---|
| Budget published online | ✓ Yes |
| Budget publication timeline | — |
| Machine-readable budget format | No |
| Draft budget required before adoption | ✓ Yes |
Expenditure Disclosuremax 12 pts
| Expenditure disclosure required | ✓ Yes |
|---|---|
| Expenditure granularity | department |
| Public expenditure portal required | No |
| Expenditure reporting frequency | monthly |
Independent Auditmax 12 pts
| Audit required | ✓ Yes |
|---|---|
| Auditor independent of entity | ✓ Yes |
| Auditor selection method | appointed executive |
| Audit frequency | annual |
| Audit reports public | ✓ Yes |
| Audit scope | financial performance |
Contract & Procurementmax 10 pts
| Public bidding required | ✓ Yes |
|---|---|
| Contract publication required | ✓ Yes |
| Bid award disclosure | No |
| Beneficial ownership disclosure | No |
Debt & Liability Disclosuremax 10 pts
| Debt disclosure required | ✓ Yes |
|---|---|
| Pension liability disclosure | No |
| Contingent liability disclosure | No |
| Voter approval required for new debt | No |
Fiscal Reporting Frequencymax 10 pts
| Interim reporting required | ✓ Yes |
|---|---|
| Interim reporting frequency | monthly |
| Year-end report deadline | — |
| Citizens budget required | ✓ Yes |
Enforcement & Oversightmax 10 pts
| Non-compliance penalties | ✓ Yes |
|---|---|
| Fiscal oversight body | No |
| Whistleblower protections | No |
| Legislative budget office | No |
Revenue & Tax Transparencymax 8 pts
| Tax expenditure reporting | No |
|---|---|
| Revenue forecasting required | ✓ Yes |
| Tax rate publication | ✓ Yes |
| Fee schedule publication | No |
Compensation & Payrollmax 8 pts
| Salary disclosure required | No |
|---|---|
| Salary disclosure scope | — |
| Pension benefit disclosure | No |
| Overtime reporting | No |
Capital & Asset Disclosuremax 8 pts
| Capital plan required | ✓ Yes |
|---|---|
| Asset inventory required | No |
| Surplus asset disposal transparency | No |