Our Mandate

The National Audit Office (NAO) is established under section 159(1) of the Constitution of the Republic of The Gambia as the Supreme Audit Institution (SAI) to assist the Auditor General in the performance of the functions conferred on him or her by the Constitution or any act of the National Assembly.
The Auditor General has the responsibility to audit the accounts of all Government institutions, Local Government Authorities and other public bodies. The functions of the Auditor General and NAO are described in detail in section 160 of the 1997 Constitution.
NAO was granted autonomous status by the National Assembly through the National Audit Office Act 2015. Our stakeholders expect us, as a public institution, to be effective in our operations. Consequently, we must modernise to meet the demands and challenges in our work.