By: Fatou Krubally
The Finance and Public Accounts Committee (FPAC) of the National Assembly has called for stronger legal backing and enhanced institutional coordination to support the implementation of Programme-Based Budgeting (PBB) in The Gambia.
The recommendations were presented to lawmakers on Thursday following a report on a joint study tour to Kenya in December 2025 involving FPAC, the Public Enterprises Committee (PEC) and officials from the Ministry of Finance and Economic Affairs.
Presenting the report, FPAC Chairperson Alhagie S. Darbo said the Kenyan experience underscored the importance of strong institutions, legal frameworks and effective implementation in sustaining budget reforms.
The committee recommended the establishment and full operationalisation of a Parliamentary Budget Office to strengthen parliamentary oversight of the national budget.
It also called for Programme-Based Budgeting to be firmly anchored in law, including through statutory and constitutional provisions, to ensure continuity and safeguard reforms.
FPAC further urged clearer definition of roles among key institutions in the budget process, including the Ministry of Finance and Economic Affairs, ministries, departments and agencies (MDAs), the National Audit Office and the National Assembly.
The report stressed the need to improve the use of performance data in budget decision-making, saying allocations should increasingly reflect programme outcomes rather than routine expenditure.
It also recommended stronger monitoring and evaluation systems with standardised indicators to track results and improve accountability.
Other recommendations include accelerated digitalisation of public financial management systems, alignment of programme budgets with national development plans, strengthening of performance auditing, and capacity building for public officials.
FPAC said sustained commitment and institutional discipline would be required to ensure the successful implementation of PBB reforms, noting that Kenya’s experience offers useful lessons for The Gambia.