By Kebba AF Touray
The Finance and Public Accounts Committee (FPAC) has recommended the establishment of an independent Office of the Special Prosecutor to investigate and prosecute cases of financial malfeasance arising from parliamentary and audit reports. The recommendation forms part of the committee’s report following a study tour to Ghana from July 16 to 29, 2025.
The tour, supported by the Central Bank of The Gambia, was designed to strengthen parliamentary oversight of public finances and equip Members of Parliament with modern tools for governance. The programme combined expert presentations, practical case studies, interactive plenary discussions, and peer learning sessions.
“The office should be established with powers to investigate and prosecute cases of financial malfeasance arising from parliamentary and audit reports,” said Hon. Alhagie S. Darboe, Chairperson of FPAC. “Additionally, Accounting Officers of Ministries and Departments should be made directly responsible for their institutions’ financial statements.”
Hon. Darboe emphasized that the study tour reinforced a central truth: fearless and effective parliamentary oversight of public finances is essential for good governance, national development, and the protection of citizens’ welfare.
Key lessons and recommendations highlighted by Hon. Darboe include:
Reframing Expenditure: Distinguishing between development expenditure that builds long-term national assets and consumption expenditure that sustains operations.
Committee Structure and Independence: Restructuring FPAC into two committees—a Finance Committee, chaired by a member of the ruling party, to scrutinize spending proposals before implementation, and a Public Accounts Committee to strengthen independence, reduce conflicts of interest, and sharpen accountability.
Strengthening Enforcement and Oversight: Establishing an independent Office of the Special Prosecutor and holding Accounting Officers directly responsible for their financial statements.
Public Investment Appraisal and Budgeting: Ensuring national budgets are grounded in long-term, consensus-based National Development Plans, shielded from political cycles.
Risk Management and Internal Controls: Mandating risk registers, strengthening internal audit units, and embedding risk provisions within the Public Financial Management Act to safeguard assets and prevent fiscal shocks.
Ethical and Professional Leadership: Recognizing courage, vision, and integrity as central to sustainable governance, and emphasizing that parliamentary conduct sets the tone for national accountability.
Artificial Intelligence and Technology: Leveraging AI for fraud detection, procurement monitoring, and predictive budget analysis to modernize parliamentary oversight.
The committee concluded that adopting these lessons could modernize financial governance in The Gambia, improve fiscal discipline, and close enforcement gaps that often undermine accountability.
Based on these findings, FPAC recommended:
- Amending Standing Orders to separate FPAC into Finance and Public Accounts Committees;
- Establishing an independent Office of the Special Prosecutor;
- Creating a Project Appraisal Unit within the Ministry of Finance;
- Embedding mandatory risk management in the Public Financial Management Act;
- Institutionalizing continuous capacity building in IPSAS, AI, and ethical leadership.
The report was formally adopted by Parliament, signaling a push for stronger, more proactive oversight of public resources.
