Our Mandate

The National Audit Office is the Supreme Audit Institution (SAI) of The Gambia headed by an Auditor General who is responsible for auditing and reporting on how government institutions utilize public resources.  Our audit reports determine whether public funds are being used in an economic, efficient, and effective manner following our laws and other financial regulations. Our office was granted an autonomous status through the NAO Act of 2015.

This allows the National Assembly to follow up on our findings to ensure that public institutions are running smoothly to ensure transparent and accountable governance. You can visit the Frequently Asked Questions on our website for more about the work we do. 

Our work 

Across our diverse technical audit units, we conduct the prescribed public sector audits (financial, compliance, performance) on public institutions as prescribed by the 1997 Constitution of the Gambia. Public Institutions we audit include government ministries, departments and agencies, courts, the National Assembly, local government authorities, State Owned Agencies (SoEs), government and donor-funded agencies, etc. The Auditor General also outsources certain audits to private audit firms as stipulated by the NAO Act 2015. Our core audit units are:
  • Ministries & Departments
  • Extraneous  
  • Performance Audit
  • Projects & Development
  • SoEs, Forensics & Local Government Authorities 
The core audit units are supported by non-audit functions such as:
  • Quality Management
  • Human Resources
  • Communications
  • ICT
  • Training & Development
  • Internal Audit
  • Legal
  • Procurement
  • Finance
  • Research, Parliamentary Liaison & Int’l Affairs

 

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