Directorate of Budget

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Mission Statement

To promote better service delivery through effective and efficient public finance management, through greater transparency, accountability and fiscal discipline.

  • Core Mandate
    • Consolidation and presentation of the Annual Budget estimates and supplementary budget estimates to Cabinet and the National Assembly for approval.
    • Provide guidance on sector budget preparation, implementation and monitoring of budgets.
    • Allocate the Budget financial resources efficiently, effectively and rationally to Ministries, Departments and Agencies (MDAs) in accordance to the Financial Regulations (2016) and Public Finance Act (2014).
    • Coordinate the formulation and preparation of the national medium-term and annual Budget.
    • Advising the Minister on matters of the entire budget process from preparation to execution and fiscal policy issues.
    • Lead the development and implementation of designated Budget and financial management reforms
  • Objectives

    As the command center of Government's day-to-day financial operations, the objective of the Directorate of Budget is to foster strong economic development through effective management of public finances.

    This is facilitated through the preparation of the budget estimates, effective and efficient management and monitoring of resource allocation, utilization combined with the formulation of constructive and effective fiscal policy.

    The core mandate of the unit is to effectively and efficiently manage the national budget of the Government of The Gambia.

  • Key Achievements
    • Introduction of the Medium Term Expenditure Framework (2015)
    • Piloting of Programme Based Budgeting (PBB) to 8 ministries in 2015 and 2016 then rolled out to all MDAs as at 2017
    • Production and publication of monthly budget performance reports.
  • Policies
    • Public Finance Act (2014)- An act to provide for the control of public monies, the power and duties of the legislative and executive in the preparation, presentation, approval, execution and reporting of Government budget.
    • Financial Regulations (2016)- in exercise of the powers conferred on the Minister by section 75 of the Public Finance Act, 2014.
    • Budget Framework Paper (2018-2020)- acting as a policy instrument for the national budget, setting out how Government intends to achieve its policy objectives over the medium term through the budget.
  • Strategic Plans
    Main Outputs Output Indicator Past Budget Projections
    2014 2015 2016 2017 2018 2019
    Production of Annual Budget Budget Approved by National Assembly Dec Dec Dec Dec Dec Dec
    Development of Citizen Budget Completed by - - July Mar Feb Feb
    Execute budget reform (MTEF, PBB) Completed by 2 pilot ministries 4 pilot ministries 6 pilot ministries All MDAs
    Production of Fiscal Report Monthly     12 12 12 12
    Budget implementation and execution Compliance Ensure compliance with the law     Ensure compliance with the law Ensure compliance with the law Ensure compliance with the law
    Production of BFP and BCC Completed by   June June May May May
    Capacity building for MDA's on MTEF, PBB Number of MDA's trained   2 4 6 All All
  • Downloads (26)
    JANUARY-MAY 2020 EXPENDITURE BRIEF
    JANUARY-MAY 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end May 2020. It aims to inform Senior Management on the composition of total expenditure by different classification, highlight the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including those earmarked for development projects across the country.

    JANUARY-APRIL 2020 EXPENDITURE BRIEF
    JANUARY-APRIL 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end April 2020. It aims to inform Senior Management on the composition of total expenditure by different classification, highlight the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including those earmarked for development projects across the country.

    Itemized expenditure report of the D500 million COVID-19 Health Emergency Fund (1st May 2020)
    Itemized expenditure report of the D500 million COVID-19 Health Emergency Fund (1st May 2020)

    In line with our commitment to ensure transparency and accountability, the Ministry of Finance and Economic Affairs hereby publishes the itemized expenditure list from the D500 million COVID-19 Health Emergency Fund. As of 1st May 2020, D160 million has been released to the Ministry of Health, which is the spending authority on all COVID-19 related matters. The Ministry of Finance will continue to publish all future allocations and expenditures periodically.

    JANUARY-MARCH 2020 EXPENDITURE BRIEF
    JANUARY-MARCH 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end March 2020. It also aims to inform Senior Management on the composition of total expenditure by different classifications, highlight the absorption rates of budget entities (BEs), and give an indication of expenditure trends compared to the same period last year.

    JANUARY-FEBRUARY 2020 EXPENDITURE BRIEF
    JANUARY-FEBRUARY 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end February 2020. It also aims to inform Senior Management on the composition of total expenditure by different classifications, highlight the absorption rates of the budget entities (BEs), and give an indication of expenditure trends compared to the same period last year.
    It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.

    Citizen's Budget 2020
    Citizen's Budget 2020

    The 2020 Citizen’s budget is a simplified version of the 2020 approved budget estimates aimed at communicating key Public Finance
    information and development objectives of the Government of The Gambia to its citizens, whilst adhering to budget transparency and
    accountability for the effective and efficient utilization of public resources.


    Putting into account that citizens are the main beneficiaries, there is great need for them to know what the national budget entails and to
    encourage them to play an active role in the budget process.

    January-December 2019 Expenditure Report
    January-December 2019 Expenditure Report

    This brief presents an analysis of central government expenditure from January 2019 to December 2019. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country. 

    Approved Manpower Budget 2020
    Approved Manpower Budget 2020
    Approved Budget 2020
    Approved Budget 2020
    January-November Expenditure Report
    January-November Expenditure Report
    Budget Speech 2020
    Budget Speech 2020
    Expenditure Brief January-October 2019
    Expenditure Brief January-October 2019

    This brief presents an analysis of central government expenditure from January 2019 to October 2019. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier.

    Budget Overview 2019
    Budget Overview 2019
    January-September Expenditure report
    January-September Expenditure report
    January-August Expenditure report
    January-August Expenditure report
    January-July 2019 expenditure report
    January-July 2019 expenditure report
    January-June 2019 expenditure report
    January-June 2019 expenditure report
    JANUARY-MAY 2019 EXPENDITURE BRIEF
    JANUARY-MAY 2019 EXPENDITURE BRIEF
    JANUARY-APRIL 2019 EXPENDITURE BRIEF
    JANUARY-APRIL 2019 EXPENDITURE BRIEF
    March 2019 Expenditure Report
    March 2019 Expenditure Report
    Citizen's Budget 2019
    Citizen's Budget 2019
    Febraury 2019 Expenditure Report
    Febraury 2019 Expenditure Report
    January 2019 expenditure report
    January 2019 expenditure report
    January-December Budget Execution Report 2018
    January-December Budget Execution Report 2018
    Budget Speech 2019
    Budget Speech 2019

    2019 Budget Speech read by Hon. Minister of Finance and Economic Affairs, Mambury Njie on the 14th December, 2018.

    Jan-April Budget Execution Report
    Jan-April Budget Execution Report
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