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.

Mustapha Samateh

Mustapha Samateh
Director of Budget

Mr. Mustapha Samateh currently serve as Director of Budget at the Ministry of Finance and Economic Affairs (MOFEA). He was the Deputy Managing Director and Executive Board Member of Bank Sahel Saharan for Investment & Commerce (Gambia) ltd and served for four years as the Director of Public Private Partnership & Public Enterprises at MOFEA.

Mr. Samateh spent seven years at the Central Bank of The Gambia as a Financial Sector Regulator.  Consistently, a Member of Procurement Committees demonstrating trust and confidence. Mr. Samateh served a combined four-year term as Adjunct Lecturer.

Mr. Samateh  was awarded a certificate of completion for the Implementing Public Policy Program, June – December 2020, John F. Kennedy School of Government at Harvard University, Executive Education. He has a Master’s degree in Finance and Accounting from London South Bank University (UK) and a Bachelor’s of Science degree in Accounting and Business Finance from University, of West London (UK).

  • 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 (83)
    END JANUARY 2023 EXPENDITURE REPORT
    END JANUARY 2023 EXPENDITURE REPORT

    END JANUARY 2023  EXPENDITURE REPORT

    Budget Execution Guidelines 2023
    Budget Execution Guidelines 2023

    Budget Execution Guidelines 2023

    Budget Calender 2023
    Budget Calender 2023

    Budget Calender 2023

    END 2022 EXPENDITUE REPORT (JAN-DEC)
    END 2022 EXPENDITUE REPORT (JAN-DEC)

    END 2022 EXPENDITUE REPORT (JAN-DEC)

    FINAL NOVEMBER 2022 EXPENDITURE REPORT
    FINAL NOVEMBER 2022 EXPENDITURE REPORT

    FINAL NOVEMBER 2022 EXPENDITURE REPORT 

    ESTIMATES OF REVENUE AND EXPENDITURE - 2023
    ESTIMATES OF REVENUE AND EXPENDITURE - 2023

    ESTIMATES OF REVENUE AND EXPENDITURE - 2023

    January-October 2022 Expenditure Report
    January-October 2022 Expenditure Report

    January-October 2022 Expenditure Report

    2023 BUDGET SPEECH
    2023 BUDGET SPEECH

    2023 BUDGET SPEECH 

    Citizen's Version of the 2023 executive Budget Proposal
    Citizen's Version of the 2023 executive Budget Proposal

    Citizen's Version of the 2023 executive Budget Proposal

    The Executive Budget Proposal 2023
    The Executive Budget Proposal 2023

    The Executive Budget Proposal 2023

    HM STATEMENT ON THE LAYING OF 2023 ESTIMATES
    HM STATEMENT ON THE LAYING OF 2023 ESTIMATES

    HM STATEMENT FOR THE LAYING OF 2023 ESTIMATES 

    CITIZENS' VERSION - REVISED 2022 BUDGET
    CITIZENS' VERSION - REVISED 2022 BUDGET

    CITIZENS' VERSION - REVISED 2022 BUDGET

    SEPTEMBER 2022 EXPENDITURE REPORT
    SEPTEMBER 2022 EXPENDITURE REPORT

    SEPTEMBER 2022 EXPENDITURE REPORT

    AUGUST 2022 EXPENDITURE REPORT
    AUGUST 2022 EXPENDITURE REPORT

    JANUARY TO AUGUST 2022 EXPENDITURE REPORT

    JULY 2022 EXPENDITURE REPORT FINAL
    JULY 2022 EXPENDITURE REPORT FINAL

    JULY 2022  EXPENDITURE REPORT

    FINAL BUDGET
    FINAL BUDGET

    Budget Appropriation Report

    JANUARY TO MAY 2022 EXPENDITURE REPORT
    JANUARY TO MAY 2022 EXPENDITURE REPORT

    JANUARY TO MAY 2022 EXPENDITURE REPORT, 

    JANUARY TO JUNE 2022 EXPENDITURE REPORT
    JANUARY TO JUNE 2022 EXPENDITURE REPORT

    The purpose of this report is to inform all relevant stakeholders on the composition of Government Local Fund (GLF) expenditure for the period under review highlighting in particular, the absorptive capacity of different Budget Entities (BEs).

    BUDGET CALL CIRCULAR, FISCAL YEAR 2023
    BUDGET CALL CIRCULAR, FISCAL YEAR 2023

    THE GOVERNMENT OF THE GAMBIA BUDGET CALL CIRCULAR FOR THE FISCAL YEAR 2023 is a guide to assist Ministries, Departments and AGencies (MDAs) in the formulation of their budgets.

     

    January-April 2022 Expenditure Report
    January-April 2022 Expenditure Report
    January to March 2022 Expenditure Report
    January to March 2022 Expenditure Report
    2022 Citizens’ Budget
    2022 Citizens’ Budget
    January to February 2022 Expenditure Report
    January to February 2022 Expenditure Report
    January 2022 Expenditure Report
    January 2022 Expenditure Report
    January – December 2021 Expenditure Brief
    January – December 2021 Expenditure Brief
    January-November 2021 Expenditure Brief
    January-November 2021 Expenditure Brief
    January - October 2021 Expenditure Brief
    January - October 2021 Expenditure Brief
    2022 Approved Budget
    2022 Approved Budget
    January - September 2021 Expenditure Brief
    January - September 2021 Expenditure Brief
    Executive Budget Proposal 2022
    Executive Budget Proposal 2022
    2022 Budget Speech
    2022 Budget Speech
    Frequently Asked Questions About Budget
    Frequently Asked Questions About Budget
    Laying of 2022 Budget at the National Assembly Parliament
    Laying of 2022 Budget at the National Assembly Parliament
    January - August 2021 Expenditure Brief
    January - August 2021 Expenditure Brief
    January-July 2021 Expenditure Brief
    January-July 2021 Expenditure Brief
    The Gambia will receive US$85 million SDRs Allocation from the IMF
    The Gambia will receive US$85 million SDRs Allocation from the IMF
    June 2021 Expenditure Brief
    June 2021 Expenditure Brief
    May 2021 Expenditure Brief
    May 2021 Expenditure Brief
    Press Release
    Press Release
    Budget Consultative Workshop
    Budget Consultative Workshop
    April 2021 Expenditure Brief
    April 2021 Expenditure Brief

    This brief presents an analysis of central government expenditure from January to April 2021. It also aims to inform Senior Management on 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.

    March 2021 Expenditure Brief
    March 2021 Expenditure Brief

    This brief presents an analysis of central government expenditure from January to March 2021. It also aims to inform Senior Management on 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.

    Citizens' Budget 2021
    Citizens' Budget 2021
    February 2021 Expenditure Brief
    February 2021 Expenditure Brief

    This brief presents an analysis of central government expenditure from January-February  2021. It also aims to inform Senior Management on 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 in any donor funds (loans and grants), including projects across the country.

    January 2021 Expenditure Report
    January 2021 Expenditure Report

    This brief presents an analysis of central government expenditure from 1st- 31 January 2021. It also aims to inform Senior Management on 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.

    JANUARY-DECEMBER 2020 EXPENDITURE BRIEF
    JANUARY-DECEMBER 2020 EXPENDITURE BRIEF

    INTRODUCTION
    This brief presents an analysis of central government expenditure from January to end December 2020. It also aims to inform Senior Management on 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.

    JANUARY-NOVEMBER 2020 EXPENDITURE BRIEF
    JANUARY-NOVEMBER 2020 EXPENDITURE BRIEF

    INTRODUCTION
    This brief presents an analysis of central government expenditure from January to end November 2020. It also aims to inform Senior Management on 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.

    JANUARY-OCTOBER 2020 EXPENDITURE BRIEF
    JANUARY-OCTOBER 2020 EXPENDITURE BRIEF

    INTRODUCTION
    This brief presents an analysis of central government expenditure from January to end October 2020. It also aims to inform Senior Management on 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.

    Manpower Budget 2021
    Manpower Budget 2021
    Approved Budget 2021
    Approved Budget 2021
    JANUARY-SEPTEMBER 2020 EXPENDITURE BRIEF
    JANUARY-SEPTEMBER 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end September 2020. It also aims to inform Senior Management on 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.

    TOTAL GOVERNMENT EXPENDITURE

    Government’s total expenditure as of end September 2020 amounted to D13.5 billion, which represents an increase of 30 percent as compared to the same period last year.

    2021 Budget Speech
    2021 Budget Speech

    2021 BUDGET SPEECH
    THE ROAD TO ECONOMIC RECOVERY
    DELIVERED ON FRIDAY 4TH DECEMBER 2020 AT THE NATIONAL ASSEMBLY
    BY THE HONOURABLE MINISTER OF FINANCE AND ECONOMIC AFFAIRS

    2021 EXECUTIVE BUDGET PROPOSAL
    2021 EXECUTIVE BUDGET PROPOSAL
    Laying of 2021 Budget at the National Assembly Parliament
    Laying of 2021 Budget at the National Assembly Parliament
    January-August 2020 Expenditure Brief
    January-August 2020 Expenditure Brief

    This brief presents an analysis of central government expenditure from January to end August 2020. It also aims to inform Senior Management on 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.

    JANUARY-JULY 2020 EXPENDITURE BRIEF
    JANUARY-JULY 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end July 2020. 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.

    JANUARY-JUNE 2020 EXPENDITURE BRIEF
    JANUARY-JUNE 2020 EXPENDITURE BRIEF

    This brief presents an analysis of central government expenditure from January to end June 2020. 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.

    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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