Ministry of Finance and Economic Affairs (MOFEA) (Gambia)
In The Gambia, MOFEA is the finance ministry responsible for the national budget. The budget process begins each June with the ‘Call Circular’ in which the MOF outlines the economic forecast against which budget ceilings are allocated to sectors/departments for both recurrent and development expenditures.
Following the distribution of the call circular, departments prepare their budget proposals for submission and discussion at meetings with the MOFEA, where they try to justify and argue for their budget proposals. These bilateral meetings are attended by budget and planning and officials. Sectors also defend their manpower budget proposals at the Personnel Management Office (PMO) for the approval of newly created staff positions.
At the conclusion of the bilateral meetings, the MOFEA compiles the ‘Revenue and Expenditure Estimates’ and submits a draft to Cabinet for its scrutiny and approval. A second draft incorporating Cabinet comments is then submitted to the National Assembly for scrutiny and approval. The Secretary of State for Finance and Economic Affairs presents the Appropriation Bill before parliament. As in the UK, Parliament’s role has largely been to rubberstamp executive draft budgets without any alterations.
Once the budget has been approved by parliament, its implementation takes effect at the start of the fiscal year in January and the MOFEA appropriates revenue to sectors for that year's spending. The Permanent Secretaries are the responsible Accounting Officers charged with the control and execution of departmental expenditure.See more