The Auditor General has submitted the Government of The Gambia’s 2025 consolidated financial audit report to the National Assembly, marking a major breakthrough in the country’s public financial oversight system.
The National Audit Office (NAO) confirmed that the report, along with its accompanying management letter, was formally presented to the Minister of Finance and Economic Affairs and subsequently tabled before lawmakers on 30 June 2026, in line with constitutional and statutory requirements.
This development represents the first time the NAO has completed and submitted a current-year audit of the government’s consolidated financial statements within the legally mandated reporting cycle, a milestone widely seen as a significant step toward strengthening transparency and accountability in public finance management.
According to the NAO, the achievement reflects improved coordination between key public institutions, particularly the Accountant General’s Department, which prepared and submitted the 2025 financial statements within the statutory deadline. The Audit Office also completed its review in time to allow parliamentary scrutiny before the end of June.
“This coordinated effort ensures that Parliament receives audited financial information on time to effectively perform its oversight responsibilities,” the statement noted.
The Auditor General derives authority from Section 159(1) of the 1997 Constitution and the National Audit Office Act of 2015, which guarantee institutional independence and mandate the auditing of all public accounts and entities handling state resources. The Office is required to determine whether public funds are collected and used in accordance with the law and established financial standards.
The NAO emphasized that independent external audits remain central to promoting transparency, integrity, and public confidence in government operations, noting that timely reporting enhances evidence-based decision-making and strengthens governance systems.
The Office also acknowledged the cooperation of the Ministry of Finance, Accountant General’s Department, and various Ministries, Departments and Agencies (MDAs), whose responsiveness and engagement contributed to the timely completion of the audit.
Despite the progress, the NAO cautioned that work remains to clear existing audit backlogs across the wider public sector. It said efforts are ongoing to improve audit efficiency, build institutional capacity, and adopt modern audit methodologies to ensure compliance with statutory timelines.
The Office urged all public institutions, including state-owned enterprises and local government authorities, to strengthen financial management systems and ensure timely submission of quality financial statements.
“The National Audit Office remains committed to its constitutional mandate to promote transparency, accountability, and prudent management of public resources,” the statement concluded.
