The Gambia National Audit Office -NAO

Auditors General (AGs) recently convened in Monrovia, Liberia, for the 22nd Governing Board Meeting and 2026 Strategic Review of AFROSAI-E. This annual gathering brought together leaders of Supreme Audit Institutions (SAIs), donors, and institutional partners to discuss critical issues in public sector auditing. The meeting was attended by Liberia’s President, His Excellency Joseph Nyuma Boakai Sr., and former President Ellen Johnson Sirleaf, both of whom emphasized the vital role SAIs play in safeguarding public resources.

Key discussions of the Strategic Review focused on: Data Analytics: How it is reshaping audit approaches and strengthening institutional impact and Public Debt: Strategies for auditing debt to support transparency and fiscal sustainability.

On the sidelines of the event, AG Sowe took significant steps to strengthen the National Audit Office's (NAO) technical capacity. He signed a formal MoU Framework with SAI Liberia to enhance the NAO’s follow-up mechanism on audit recommendations, leveraging SAI Liberia's proven success in this area.

Additionally, AG Sowe and the team held bilateral engagements with the Auditors General of Nigeria, Uganda, Mauritius, and Tanzania, as well as the AFROSAI-E Executive. During these sessions, AG Sowe reaffirmed the NAO’s commitment to international partnerships, noting that peer technical support and capacity-building interventions have tremendously enhanced the NAO's productivity and performance.

The week-long event provided valuable insights into regional audit practices and reinforced the importance of transparency, accountability, and collaboration in the work of SAIs.

In observance of Mental Health Awareness Month, the National Audit Office (NAO) held a staff wellness engagement on Mental Health Awareness and Associated Health Conditions to promote awareness of mental wellbeing.

The session featured presentations by health specialists who highlighted the importance of understanding mental health, risk factors for mental disorders, early intervention, stress management, and the critical relationship between mental and physical health. Anchored on promoting wellness and healthy lifestyles, the engagement reinforced the importance of seeking early support, increasing health awareness, and fostering a workplace culture that values both mental and physical wellbeing.

Notice of Publication

The Auditor General has published the NAO’s Financial Statements (FSs) and Annual Reports for 2022, 2023 and 2024, following their discussions in the National Assembly.

In accordance with the NAO Act 2015 and INTOSAI Principles 12 and 20, the reports highlight NAO’s performance (financial and operational) and promotes and transparency regarding the management of resources appropriated to the Office.

The reports can be accessed from the NAO website: www.nao.gm/about-us/

on Audit Matters

The Auditor General held collaborative engagements with key public sector stakeholders to foster partnership, shared understanding, and collective responsibility in advancing public sector auditing, in alignment with the NAO’s Strategic Plan 2025–2029.

of Higher Education, Research, Science and Technology
The meeting with the Minister of MoHERST underscored a shared vision for impactful audits and educational reform. Both parties recognized the importance of collaboration in driving development and welcomed audit oversight as a catalyst for progress.

of the Inspector General of Police (IGP)
AG Sowe reinforced the institutional relationship between the NAO and the Office of the IGP, noting our complementary roles under the 1997 Constitution. Both parties agreed to strengthen mechanisms regarding the status of audit reports under and to explore periodic tripartite between the NAO, the Office of the IGP, and the Ministry of Justice to enhance the audit investigation process.

Revenue Authority (GRA)
As part of our strategy to clear audit , the Commissioner General and his team discussed their outstanding statement audits. Both parties reaffirmed their commitment to completing these pending audits and strengthening their audit obligations.

of Basic and Secondary Education (MoBSE)
AG Sowe highlighted previous work in this sector, including the audit on MoBSE’s of the Education System. The Minister commended the visit and assured -up on the implementation of audit recommendations to ensure greater impact.

These engagements remain vital to NAO’s commitment to open communication and continuous improvement in and within the public sector.

NOTICE OF REPORTS SUBMISSION

Happy Workers’ Day to all NAO staff and our stakeholders driving transparency, accountability, and good governance in The Gambia.

We convened a roundtable discussion on public sector with key stakeholders from the Accountant General’s Department (AGD), State-Owned Enterprises (SOEs) Commission, the Financial Reporting Oversight Board (FROB), the National Assembly (NA), the Ministry of Finance and Economic Affairs (MoFEA), the Directorate of Internal Audit (DIA) and Local Government Governance.

The discussions centred on financial reporting within the public sector, specifically, the reporting used by different entities, which complicates the audit of the Financial Statements, decision-making and the consolidation of financial information from the entities.

Stakeholders reviewed and discussed relevant concerning financial reporting for public institutions. This included the mandate of the Standards Committee under the Financial Reporting Act 2013, the role of the AGD as stipulated by the Public Finance Act 2014, and other legislation governing financial reporting for SOEs, LGAs, etc.

Stakeholders agreed that identifying and addressing the root causes of inconsistent adoption of financial reporting frameworks is essential for progress. gaps in finance units for preparing compliant financial statements, along with limited chartered accountants and technical capacity to transition between reporting frameworks (especially for SOEs), were identified as key issues.

Stakeholders recommended adopting guidelines on the applicable reporting framework/standards as stipulated by relevant legislation, holding more stakeholder engagements on capacity gaps in public institutions regarding financial reporting, seeking support from development partners for a sector-wide capacity needs ; and reviewing accounting courses taught at higher learning institutions for greater alignment with professional pathways and job requirements.

Stakeholders commended the NAO for initiating such an important dialogue and recommended it become a quarterly forum for regular engagement on some of the action points and other crucial matters. AG Sowe assured stakeholders of NAO's continued support and advocacy for improved public sector financial reporting, as reflected in its Strategic Plan 2025 to 2029.