Publications / Reports

REPORT ON THE SURVEY OF FINANCIAL MANAGEMENT SYTEM OF LOCAL GOVERBNEBT AUTHORITIES (LGAS)
REPORT ON THE SURVEY OF FINANCIAL MANAGEMENT SYTEM OF LOCAL GOVERBNEBT AUTHORITIES (LGAS)

Local Council reforms fit within the broader context of public finance management reform
strategy 2016-2020. Overall reform progress in Local Government Authorities (LGA) has
been slow. The survey was conducted to assess the effectiveness of Financial Management
System (FMS) in LGAs aimed at harmonizing these on a common platform.

Public Finance Management (PFM) Annual Progress Report
Public Finance Management (PFM) Annual Progress Report

Assessing Implementation of PFM Reforms for 2016-2017 Fiscal years

Mid-Term Debt Strategy 2017-2020
Mid-Term Debt Strategy 2017-2020
Report On the Reconciliation of Cross-Arrears
Report On the Reconciliation of Cross-Arrears
Regulatory Framework IA the Public Sector
Regulatory Framework IA the Public Sector
Judiciary Revenue Audit 2017
Judiciary Revenue Audit 2017
Audit Report Gambia Fire Service 2015
Audit Report Gambia Fire Service 2015
Corporate Income Taxation in The Gambia
Corporate Income Taxation in The Gambia

                        Working Paper Series

                       Corporate Income Taxation in The Gambia

                  A Study of Revenue and Investment Elasticities
                                           Sneha Menon, Asta Jobe
                   in Partnership with the Gambia Revenue Authority
                                                          March 8, 2018
Abstract

In this paper, we conduct a brief literature review, benchmarking exercise and illustrative elasticity calculation to understand the impact of corporate tax rates on revenue and investment in the Gambia. We find that Gambia’s tax rates are slightly lower than the regional average and that in the last decade, tax revenues and investment indicators do not respond significantly, negatively to the fall in corporate tax rates. We suggest a deeper analysis of the tax base and maintenance of a longer time series analysis/higher frequency to structurally estimate the elasticities and to develop a more efficient tax regime.

 

 

National Development Plan
National Development Plan

National Development Plan

Public Service Commission: General Orders
Public Service Commission: General Orders

The General orders reflect the organizational structure of the Public Service following the enactment of the Public Service Act 1991 and Public Service Regulation 1994.

Constitution of The Gambia - 1997
Constitution of The Gambia - 1997

This constitution is the supreme Law of The Gambia, the constitution provides for the fundamental Law, which affirms our commitment to freedom, justice, probity and accountability. It also affirms the principle that all power emanate from the sovereign will of the people.

Business Registration and Company Law
Business Registration and Company Law
Financial Regulations - 2016
Financial Regulations - 2016
Public Finance Act - 2014
Public Finance Act - 2014

AN ACT to provide for the control and management of public monies, the powers and duties of the legislature and executive in the preparation, presentation, approval,execution, and reporting of Government budget, as well as the conditions under which the State local government authorities and public enterprises may borrow, the Central Bank of The Gambia may issue State debt securitoies to achieve its monetary policy objectives, and certain conditions under which the State may issue guarantees, lend funds and enter into supplier's credit agreements and finance lease agreements and for connected matters.

PPP - Program High Level Viability Analysis Of Priority Projects
PPP - Program High Level Viability Analysis Of Priority Projects

This report presents the findings of a screening of public investment projects in The Gambia. The objective of the screening is to identify projects that are eligible for implementation in a public private partnership (PPP), and that can be started up in a relatively short term. These “fast track” PPP projects are intended to demonstrate the PPP is feasible in The Gambia, and to serve as an inspiration for the roll-out of PPP projects in other sectors. The experiences with the “fast track” projects (both positive and negative) can be used for the further refinement and optimization of the PPP framework in The Gambia.

PPP Operational Guidelines
PPP Operational Guidelines

Operational Guidelines provide implementing agencies and the PPP Directorate with a procedural framework and analytical tools enabling them to assess whether the use of PPP can deliver net benefits in a specific project, and how these benefits can be effectively achieved.

PFM Reforms Strategy - 2016-2020
PFM Reforms Strategy - 2016-2020
Building Resilience to Recurring Food Insecurity
Building Resilience to Recurring Food Insecurity
Donor Mapping Report - June 2017
Donor Mapping Report - June 2017

Donor Mapping Report (DMR) provides comprehensive information and the analysis of the current Development Assistance channeled into the country by development partners, as well as donors’ future activities. Information and statistical data presented in the DMR are based on the financial data of projects/programmes, entered in the database by Donor Coordination Forum (DCF) members, research work of the MoFEA staff as well as the responses to The Gambia.

AID Bulletin 2016
AID Bulletin 2016

Aid Bulletin highlights important reviews of official development assistance to The Gambia in relation to the development priorities presented in the Programme for Accelerated Growth and Employment (PAGE). This bulletin provides information on aid inflow, both internal and external in different sectors of the economy in the Gambia.