Activities under the public financial management and procurement component of the contract focused on strengthening the institutional capacity of various departments at the Ministry of Finance and Economic Affairs (MoFEA)
to enable staff to lead and coordinate public financial management reforms for more efficient and accountable use of public funds, and effective public service delivery.
Component spotlight: Integrating the NDP into the national budget through the adoption of Program-Based Budgeting (PBB)
The current budgeting system in The Gambia is primarily input-based, focusing on line items such as commodities and expenditures. While this allows for the tracking of inputs – for example, the amount of fuel purchased – it does not provide information on the purpose or outcomes associated with those expenditures. As a result, it is difficult to assess the extent to which government goals and objectives are being achieved.
PBB addresses this difficulty by aligning budget planning and decision-making with intended results, rather than inputs alone. Within the Directorate of Budget at the MoFEA, this approach is referred to as performance budgeting, emphasising the allocation of resources to clearly defined programs, projects and activities, each with measurable outcomes.
Through ongoing technical support and a series of programmes and workshops, Landell Mills facilitated the use of PBB by all staff from government departments, ministries and agencies in The Gambia, which led to:
- An improved understanding of the process and output of PBB.
- Collaboration between the Directorate of Planning and Information and the Directorate of Budget at the MoFEA, enabling implementation through the entire budget cycle.
- Codification of the NDP, allowing for a traceable format for planning, funding and monitoring of programs, projects and activities (and accompanying funds) in the implementation of the NDP. This also included the upgrading of the Integrated Financial Management Information System to track expenditures against NDP achievement progress.
- Improved PBB design based on models currently in use by both local and national governments.
Although there is much progress still to be made, the 2025 budget cycle marked the first comprehensive application of the PBB format during budget bilaterals with government departments, ministries and agencies. Additionally, a model PBB framework statement and a PBB manual was developed for future use.