Gambia : Country Financial Accountability Assessment

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dc.creatorWorld Bank
dc.date2013-07-01T22:14:56Z
dc.date2013-07-01T22:14:56Z
dc.date2003-06
dc.date.accessioned2026-07-01T01:27:38Z
dc.descriptionIn the Gambia, effective public financial management is promoted through a reasonably sound budget framework. However, there are a number of serious weaknesses, which create a high level of fiduciary risk. (Appendix 1 of this report.) Fiduciary risk means here that there is a risk that resources are not accounted for properly, that they are not used for intended purposes and that expenditure does not represent value for money. There are also risks associated with the governance environment. These weaknesses include poor resource allocation, non-compliance, limited execution, inadequate monitoring and scrutiny, insufficient capacity, lack of enforcement, non-transparency, and poor parliamentary oversight. The Government's pledge to strengthen governance needs to be translated into measures to address these weaknesses. This report recommends the following recommendations for providing evidence that significant progress has been made towards the fundamental benchmarks in public financial management: 1) Strengthen linkages between policies and budget expenditures through updating sectoral public expenditure reviews (PERs) for education, health, and agriculture & natural resources, and completing two new PERs in the infrastructure (transportation) and local government sectors. 2) Provide spending departments with indicative resource envelopes beyond the coming month/quarter to facilitate their planning and management. 3) Update the accounting records (including bank reconciliations), immediate address concerns with information technology systems (OMICRON, WANG) and urgently close the annual accounts. 4) Issue audit opinions on financial statements for 1991-1999.
dc.formatapplication/pdf
dc.formattext/plain
dc.identifierhttp://documents.worldbank.org/curated/en/2003/06/2480790/gambia-country-financial-accountability-assessment
dc.identifierhttps://hdl.handle.net/10986/14343
dc.identifierhttps://doi.org/10.1596/14343
dc.identifier.urihttp://hdl.handle.net/123456789/418286
dc.languageEnglish
dc.languageen_US
dc.publisherWashington, DC
dc.rightsCC BY 3.0 IGO
dc.rightshttp://creativecommons.org/licenses/by/3.0/igo/
dc.rightsWorld Bank
dc.subjectACCOUNT
dc.subjectACCOUNTABILITY
dc.subjectACCOUNTANCY
dc.subjectACCOUNTANTS
dc.subjectACCOUNTING DOCUMENTS
dc.subjectACCOUNTING RECORDS
dc.subjectACCOUNTING STANDARDS
dc.subjectADJUSTMENT LENDING
dc.subjectAGGREGATE FISCAL DISCIPLINE
dc.subjectALLOCATION OF RESOURCES
dc.subjectANTI-CORRUPTION
dc.subjectAUDITING
dc.subjectAUDITING PROFESSION
dc.subjectAUDITING STANDARDS
dc.subjectAUDITORS
dc.subjectAUDITS
dc.subjectAUTHORITY
dc.subjectAUTHORIZATION
dc.subjectBANK ACCOUNTS
dc.subjectBUDGET CLASSIFICATION
dc.subjectBUDGET ESTIMATES
dc.subjectBUDGET EXECUTION
dc.subjectBUDGET EXPENDITURES
dc.subjectBUDGET FORMULATION
dc.subjectBUDGET MANAGEMENT
dc.subjectBUDGET PROCESS
dc.subjectBUDGET SYSTEM
dc.subjectBUDGETARY PROCESS
dc.subjectBUDGETING
dc.subjectCENTRAL GOVERNMENT
dc.subjectCIVIL SERVICE
dc.subjectCONSTITUENCIES
dc.subjectCONSTITUTION
dc.subjectCOUNCILS
dc.subjectCREDIT CONTROL
dc.subjectDEBT
dc.subjectDEBT RELIEF
dc.subjectDEBT SERVICE
dc.subjectDECISION-MAKING
dc.subjectDECISION-MAKING PROCESS
dc.subjectEXECUTION
dc.subjectEXPENDITURE
dc.subjectFINANCIAL ACCOUNTABILITY
dc.subjectFINANCIAL MANAGEMENT
dc.subjectFINANCIAL PLANNING
dc.subjectFINANCIAL REPORTING
dc.subjectFINANCIAL STATEMENTS
dc.subjectFINANCIAL STATISTICS
dc.subjectFINANCIAL SUPPORT
dc.subjectFISCAL
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectGOVERNMENT AGENCIES
dc.subjectGOVERNMENT FINANCE
dc.subjectGOVERNMENT INFORMATION
dc.subjectGOVERNMENT SALARIES
dc.subjectGOVERNMENT SYSTEMS
dc.subjectHOUSING
dc.subjectHOUSING FINANCE
dc.subjectHUMAN RESOURCE
dc.subjectHUMAN RESOURCE MANAGEMENT
dc.subjectINSTITUTIONAL FRAMEWORK
dc.subjectINTERNAL AUDIT
dc.subjectINTERNAL AUDIT FUNCTION
dc.subjectLAWS
dc.subjectLEGISLATION
dc.subjectLEGISLATIVE FRAMEWORK
dc.subjectLEGISLATIVE OVERSIGHT
dc.subjectLEGISLATURE
dc.subjectLOCAL GOVERNMENT
dc.subjectNATIONAL ACCOUNTS
dc.subjectNATIONAL BUDGET
dc.subjectNATIONALS
dc.subjectNATURAL RESOURCES
dc.subjectPAYROLL
dc.subjectPORTS
dc.subjectPRIVATE SECTOR
dc.subjectPROCUREMENT
dc.subjectPROVISIONS
dc.subjectPUBLIC ACCOUNTABILITY
dc.subjectPUBLIC ADMINISTRATION
dc.subjectPUBLIC ENTERPRISES
dc.subjectPUBLIC EXPENDITURE
dc.subjectPUBLIC EXPENDITURE MANAGEMENT
dc.subjectPUBLIC EXPENDITURE REVIEW
dc.subjectPUBLIC EXPENDITURE REVIEWS
dc.subjectPUBLIC EXPENDITURES
dc.subjectPUBLIC FINANCE
dc.subjectPUBLIC FUNDS
dc.subjectPUBLIC RESOURCES
dc.subjectPUBLIC SECTOR
dc.subjectPUBLIC SECTOR ACCOUNTING
dc.subjectPUBLIC TRANSPORTATION
dc.subjectQUALITY CONTROL
dc.subjectRESOURCE ALLOCATION
dc.subjectRESOURCE ALLOCATIONS
dc.subjectSOCIAL WELFARE
dc.subjectSUBSIDIARY
dc.subjectTECHNICAL ASSISTANCE
dc.subjectTRANSPARENCY ALLOCATION OF RESOURCES
dc.subjectCOMPLIANCE
dc.subjectINSTITUTIONAL CAPACITY
dc.subjectENFORCEMENT POWERS
dc.subjectPARLIAMENTARY SYSTEM
dc.subjectLEGISLATIVE OVERSIGHT
dc.subjectPUBLIC FINANCE
dc.subjectFINANCIAL PLANNING
dc.subjectBUDGET MONITORING
dc.subjectBUDGET IMPLEMENTATION
dc.subjectAID COORDINATION
dc.subjectFINANCIAL REPORTING STANDARDS
dc.subjectGOVERNMENT ACCOUNTING
dc.subjectINFORMATION TECHNOLOGY
dc.subjectRECORDS MANAGEMENT
dc.subjectHUMAN RESOURCES DEVELOPMENT
dc.subjectAUDITING
dc.subjectACCESS TO INFORMATION
dc.subjectCORRUPTION
dc.subjectNONGOVERNMENTAL ORGANIZATIONS
dc.subjectPUBLIC EXPENDITURES FOR EDUCATION
dc.subjectPUBLIC EXPENDITURES FOR HEALTH
dc.subjectGOVERNMENT SPENDING POLICY
dc.titleGambia : Country Financial Accountability Assessment

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