The National Audit Office has uncovered the misclassification of more than D252.5 million in self-generated revenue collected by the Departments of Geology and Fisheries, raising concerns about the accuracy and reliability of revenue figures reported in The Gambia’s 2025 government accounts.
The findings were presented on Monday before the National Assembly’s Finance and Public Accounts Committee as auditors reviewed the government’s financial statements for the 2025 fiscal year.
According to the audit report, an examination of the Budget Planning Ledger general ledger found that D252,578,462 in revenue raised by the two departments had been recorded under special project accounts instead of being classified as ordinary departmental revenue.
Auditors said the accounting treatment resulted in the incorrect classification of government revenue and distorted how the funds were presented in the financial statements.
The National Audit Office recommended that all transactions relating to the Budget Planning Ledger be properly classified to ensure that government accounts provide an accurate picture of revenue collection.
“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.
In addition to the revenue-reporting concerns, the audit identified possible irregularities in spending within the fisheries and geology sectors.
A review of task books for projects financed through the Budget Planning Ledger found expenditures amounting to D62,556,584 for which auditors said no evidence of ministerial approval was provided.
The report also found that the expenditures had not been included in the appropriation bill, as required under the Public Finance Act.
Auditors recommended that government officials obtain the necessary ministerial approvals and ensure that all proposed expenditures are incorporated into the appropriation bill before public funds are committed or spent.
The report warned that where the required approvals cannot be produced, the expenditures should be investigated and any breaches of the Public Finance Act addressed.
The findings have renewed concerns about weaknesses in revenue classification, expenditure control and compliance with public financial management laws.
They also highlight the need for stronger oversight to ensure that revenue collected by government departments is accurately recorded and that public funds are spent only after receiving the required legal and administrative approvals.
