The Gambia National Audit Office -NAO

The Gambia National Audit Office -NAO The National Audit Office (NAO) is mandated by the Constitution of The Gambia to audit and report on the use of public resources.

This page is purposely to share information with stakeholders to increase public knowledge about the work of the NAO. The National Audit Office (NAO) is the Supreme Audit Institution (SAI) of The Gambia headed by an Auditor General (AG) who is responsible for auditing and reporting on how government institutions utilize public resources. Our audit reports determine whether public funds are being u

sed in an economic, efficient, and effective manner following our laws and other regulations. Our office was granted an autonomous status through the NAO Act of 2015.

We recently completed a hands-on Technical Training on Performance Auditing of the Impact of Global Fund Interventions f...
24/08/2026

We recently completed a hands-on Technical Training on Performance Auditing of the Impact of Global Fund Interventions facilitated by AFROSAI-E.

Supported by the Global Fund, the training focused on assessing the impact of Global Fund interventions on HIV and TB programmes in the Gambia. Staff were taken through key frameworks such as the results chain (input-output-outcome-impact), theory of change, data collection and analysis, and developing evidence-based findings.

This initiative reflects NAO’s commitment to strengthening its institutional capacity and audit excellence.

of Submission The Auditor General has submitted the Performance Audit Report titled "Government Efforts and Progress i...
18/08/2026

of Submission

The Auditor General has submitted the Performance Audit Report titled "Government Efforts and Progress in Reducing Maternal Mortality" – conducted on the Ministry of Health – to the National Assembly on Monday, 13 August 2026, in line with the Office's mandate.

The audit examined whether the Ministry of Health has ensured equitable and accessible maternal health care services to reduce maternal mortality in The Gambia.

This week, we are hosting peers from the General Auditing Commission (GAC) of for a Technical Visit under the existing...
10/08/2026

This week, we are hosting peers from the General Auditing Commission (GAC) of for a Technical Visit under the existing framework between the GAC and the NAO.

The visit focuses on peer learning and engagement on -up, specifically anchoring on SAI Liberia’s journey regarding its audit follow-up institutional set-up, legal provisions, workflows, reporting, and stakeholder engagement.

In his welcoming remarks, AG Sowe shared, "As Supreme Audit Institutions SAIs, our responsibility extends beyond identifying weaknesses; it also includes promoting action and encouraging continuous in public administration - effective follow-up therefore completes the audit and maximizes the and of our audit work".

Audit follow-up remains a critical focus for SAIs and aligns with the INTOSAI Principles. Recognizing the timeliness of the technical visit, AG Sowe reiterated that audit follow-up processes ensure that audit recommendations do not simply remain within the audit reports but are translated into concrete actions that improve governance, strengthen internal controls and enhance service delivery to .

Office Of The Auditor General-Liberia

We concluded a week-long Climate Change Performance Audit Hands-on Training, as part of ongoing support from the World B...
07/08/2026

We concluded a week-long Climate Change Performance Audit Hands-on Training, as part of ongoing support from the World Bank’s Public Administration Modernisation Project (PAMP).

The climate change training on performance audit seeks to strengthen the knowledge and skills of performance auditors in planning, conducting, and reporting high-quality climate change audits.

This intervention reflects the NAO's continued commitment to accountability, transparency, and effective oversight of climate change policies and public resources.

Earlier today, students from the Bakoteh Upper and Senior School Commerce Club visited the NAO to learn about its work. ...
06/08/2026

Earlier today, students from the Bakoteh Upper and Senior School Commerce Club visited the NAO to learn about its work.

The students toured and engaged with the different audit units and concluded the visit with an interactive session with the AG and his team.

AG Sowe commended the students for their interest in learning about the work of the country's Supreme Audit Institution and encouraged them to pursue their education and career ambitions with commitment, integrity, and perseverance.

Stakeholder Engagement to enhance public institutions' financial reporting and audit compliance.
05/08/2026

Stakeholder Engagement to enhance public institutions' financial reporting and audit compliance.

of Publication
27/07/2026

of Publication

Earlier this week, we held a follow-up meeting with critical stakeholders on Public Sector Financial Reporting – particu...
24/07/2026

Earlier this week, we held a follow-up meeting with critical stakeholders on Public Sector Financial Reporting – particularly on the agreed action points from the April 2026 meeting, geared towards enhancing the of the required reporting framework for effective financial .

Donor partners also attended the meeting as part of efforts to explore Technical Assistance for a sector-wide needs and expert support on some of the capacity- related factors hindering the preparation and submission of accurate financial statements, as well as non-compliance with the required reporting framework as prescribed by the legal frameworks.

Participants emphasised the need for concerted efforts in pushing forward the implementation of the action points and the urgent need for clear roadmaps by the Standards Committee under FROB, the SOEs Commission and the Accountant General for public institutions to comply with the approved reporting guidelines.

As part of The Gambia’s Maiden Latimer House Principles Conference, which brought together the , and to strengthe...
23/07/2026

As part of The Gambia’s Maiden Latimer House Principles Conference, which brought together the , and to strengthen democratic —AG Sowe took part in a panel discussion on the topic: Governance and Accountability: Best Practices for Executive Interaction with Independent Oversight Bodies.

During his deliberations, he reinforced the importance of the of powers, the of oversight institutions, and executive . Emphasizing the NAO’s work as the country’s independent supreme audit institution, AG Sowe highlighted the need for enhanced governance and accountability, stakeholder engagement and collaboration, and proactive follow-up and implementation of audit recommendations by the Executive.

He further highlighted that "Accountability is not and should not be misunderstood to mean ‘punishment’. Rather, it is about , better , and ensuring public resources are used well. In that context, the independent oversight institutions that promote public sector accountability and good governance should be seen as ‘partners’ in nation-building".

This week, the Auditor General hosted his counterpart, the Controller and Auditor General (CAG) of the National Audit Of...
17/07/2026

This week, the Auditor General hosted his counterpart, the Controller and Auditor General (CAG) of the National Audit Office of Tanzania, Mr. Charles Edward Kichere, who also serves as the Chairperson of the AFROSAI Working Group on Environmental Audit, on a visit to The Gambia, aimed at strengthening between the National Audit Offices of Tanzania (NAOT) and The Gambia (NAO).

As part of the bilateral engagement, the leadership of the two SAIs signed a of Understanding (MoU) framework, which symbolises the two SAIs' shared commitment to advancing public sector through sustained cooperation, mutual , knowledge sharing, and capacity development. Both SAIs also shared technical presentations on their set-up and governance structures, audit types, processes, challenges and lessons learned.

The delegation also paid courtesy visits to the Vice President of The Gambia and the Speaker of the National Assembly, recognising the need for strategic collaboration and engagement among the Executive, Parliament, and Supreme Audit Institutions (SAI), as reflected in the Ecosystem. During both courtesy visits, the significant work of SAIs was acknowledged, as was the need for institutional collaboration among public institutions at the national and regional levels.

The bilateral visit concluded with AG Sowe and CAG Kichere reaffirming their commitments to the successful implementation of the MoU framework and strengthening audit in the two SAIs for greater audit in the lives of citizens of Tanzania and The Gambia.

Address

Kanifing Institutional Layout, Bertil Harding Highway
Kanifing

Opening Hours

Monday 08:00 - 04:30
Tuesday 08:00 - 04:30
Wednesday 08:00 - 04:30
Thursday 08:00 - 04:30
Friday 08:00 - 00:30

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