By Fatou Dahaba
The Judiciary, Independent Electoral Commission and National Audit Office are among the key national institutions facing major proposed budget cuts as the National Assembly’s Finance and Public Accounts Committee tightens spending and redirects resources under the 2027 Estimates of Revenue and Expenditure.
According to the Committee’s consolidated report, the Judiciary faces a proposed total cut of D39.65 million, comprising D12.65 million from its recurrent budget and D27 million from its development budget. FPAC said the deductions follow its review of the institution’s spending plans, with the report’s schedule detailing the specific budget lines affected.
The Committee also proposes a significant cut to the Independent Electoral Commission, reducing its recurrent budget by D61.9 million. Its development budget remains unchanged.
The National Audit Office records one of the largest proposed deductions in the review. FPAC recommended cutting D32.99 million from its recurrent budget and D39.2 million from its development budget, for a total proposed cut of D72.19 million.
The Committee’s review also proposed changes to other state institutions, including the Office of the President, where it proposed cutting D6 million and redirecting it to the National Council for Civic Education to support its development initiatives and personnel emoluments. FPAC further recommended reallocating D8.481 million within the Office of the President’s budget to furniture and fittings, a budget line that received no allocation.
In addition, the Committee proposed D17 million in additional support for the NCCE. This includes D14 million for operations, such as purchasing a pickup, a vehicle for the Chairperson, and starting office construction, as well as D3 million for personnel emoluments.
For the National Assembly, whose 2027 budget reflects a 0.5 percent drop from the 2026 approved budget, FPAC recorded an internal reallocation of D3.5 million within the recurrent budget. At the Public Service Commission, the Committee proposed an internal reallocation of D800,000 for vehicles. It recommended an additional D6.2 million to purchase two vehicles for the Vice Chairperson and operations.
Under the Office of the Vice President, FPAC recommended reducing the recurrent budget by D2.5 million and combining it with D4.5 million in general savings to transfer to the National Center for the Coordination of Early Warning. It also proposed D3 million for the National Population Secretariat and D8 million for the Social Protection Secretariat to support vulnerable youth and women.
The proposed cuts come as the Finance and Public Accounts Committee calls for tougher budget oversight and stronger fiscal discipline in its review of the 2027 Estimates of Revenue and Expenditure. Presenting its consolidated report after bilateral engagements held from 1 to 7 October 2026, the Committee said the Government’s 2027 budget reflects a clear commitment to economic resilience, fiscal sustainability and improved public service delivery. However, it warned that these objectives could be undermined unless the Government urgently addresses weaknesses in implementation, accountability and reporting.
Among its key recommendations, FPAC urged the Ministry of Finance and Economic Affairs, working with the Gambia Revenue Authority, to intensify domestic revenue mobilization, improve tax compliance and curb revenue leakages to help meet the 2027 revenue targets. It also called on revenue-generating institutions to submit reconciled collection figures and realistic projections.
The Committee further expressed concern over the rising burden of public debt, recommending measures to reduce borrowing costs and regular reporting to the National Assembly on debt and debt-servicing obligations. On budget implementation, FPAC pressed for the effective rollout of Programme-Based Budgeting across all ministries, departments and agencies, with clearly defined objectives, measurable targets and performance indicators. FPAC asked institutions with weak or unclear outputs to revise and resubmit them for inclusion in the final 2027 Programme-Based Budgeting booklet.
The report also highlighted the need for stronger expenditure control and timely budget execution. FPAC recommended that the National Assembly receive quarterly budget execution reports clearly showing the difference between approved allocations and actual fund releases, with explanations for any delays affecting service delivery. It further called for greater accountability from institutions allowed to retain revenue, saying they should submit detailed statements of collections and spending to both the Ministry of Finance and the National Assembly for scrutiny.
The Committee also stressed the need for closer monitoring of development projects to ensure timely completion, value for money and reduced dependence on external financing. In addition, it called for improved payroll management, better oversight of subsidies and subventions, and prioritization of spending in key sectors such as agriculture, education, health and infrastructure.
FPAC recommended a review of subvented institutions’ revenue and expenditure and urged that all government institutions and budget entities be integrated into the Integrated Financial Management Information System before the 2028 budget cycle. The Committee’s overall approach signals a deliberate effort to rebalance resources toward priority areas while imposing tighter controls on spending across both central and independent institutions.
