By Fatou Sillah
The National Audit Office has identified the misclassification of D252.5 million in self-generated government revenue collected by the Departments of Geology and Fisheries, raising concerns about the accuracy of revenue reporting in The Gambia’s 2025 government accounts.
The findings were presented on Monday before the National Assembly’s Finance and Public Accounts Committee (FPAC) as auditors reviewed the government’s 2025 financial statements.
According to the audit report, a review of the Budget Planning Ledger (BPL) general ledger found that D252,578,462 in departmental self-raised revenue had been recorded under special project BPL accounts rather than being classified as ordinary departmental revenue.
Auditors said the accounting treatment resulted in the misclassification of actual government revenue, affecting how revenue was reflected in the financial statements.
To improve the integrity of public financial reporting, the National Audit Office recommended that all transactions relating to the Budget Planning Ledger be correctly classified.
“Transactions related to BPL should be classified as BPL in order to show the true view of revenue reported in the financial statements,” the auditors said.
The audit also identified irregularities in government spending within the fisheries and geology sectors. A review of task books for BPL-funded projects found expenditures totaling D62,556,584 for which auditors said no ministerial approval was provided.
The report further noted that the expenditures were not included in the appropriation bill, a requirement under the Public Finance Act.
Auditors urged government officials to obtain the necessary ministerial approvals and to ensure that such expenditures are incorporated into the appropriation bill before funds are spent.
The report warned that where the required approvals cannot be produced, the expenditures should be investigated and any violations of the Public Finance Act addressed.
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