Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697753930393.pdf (Gambia)
RESOLUTION OF THE NATIONAL ASSEMBLY WHEREAS the National Assembly considered the recommendations of the Consolidated Report of the Finance and Public Accounts Committee (FPAC) for the period 2016-2019 on the government and its various agencies’ audited accounts; RECOGNISING the good work of the Finance and Public Accounts Committee of the immediately preceding legislature – the fifth legislature and the Auditor General; APPLAUDING the Finance and Public Accounts Committee of the current legislature – the sixth legislature, in carrying over unfinished business of the previous committee; COGNIZANT of the provisions of the 1997 Constitution of the Gambia, Public Finance Act 2014 and the Financial Regulations of 2016; NOW THEREFORE RESOLVED: 1.
That all outstanding imprests be retired by October 31st 2022; 2.

That all unreconciled government transactions indicated in the audited accounts be reconciled by the Accountant General before the end the financial year, 2022 and a report sent to the FPAC; 3.

That the government, through the Ministry of Finance and Economic Affairs, endeavours to table before the Assembly a revised Public Finance Bill and a revision of the Financial Regulations 2016 before the end of the financial year, 2022; 4.
That the Auditor General consider invoking his power under section 160(5) of the Constitution where discrepancies of a criminal or fraudulent nature are discovered during an audit; 5.

That the Auditor General consider including its report to the National Assembly all cases of criminal or fraudulent nature reported to the Inspector General of Police; 6.
That the Auditor General and the Accountant General provide to the National Assembly a list of all people that have been found to commit fraudulent activities in all sectors and give the latest update on their prosecution or repayments; 1 7.

That the Accountant General resolve all prior year closing balances and current year opening balances of the Government with respect to Loans and Grants be consolidated before the end of this financial year; 8.
That the Ministry of Finance and Economic Affairs must be part of any grant negotiations and be the recipient of all grants for and on behalf of Government; 9.

That all government projects shall use the IFMIS system for all the accounting processes by the end of this final year, 2022; 10.

That any existing revenue collections by third parties shall be handed over to the Accountant General within ninety days; 11.
That the Auditor General consider initiating special audit of all State- Owned Enterprises in line with section 160(8) of the Constitution by the end of the financial year, 2022.

Dated this 29th day of September 2022.

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