2017report Gambia

Report on the financial statements
I certify that I have audited the accompanying Financial Statements of the Government of
The Gambia which comprise the Consolidated Statement of Receipts and Payments,
Statement of Revenue and Expenditure-Consolidated Fund, Statement of Financial
Position-Consolidated, Detailed Revenue and Expenditure Comparison, Accounting
Policies and Explanatory Notes to the Financial Statements for the year ended 31
December 2017 as set out in pages 35 to 378.
Adverse Opinion
In my opinion because of the significance of the matters identified in the Basis of Opinion
paragraph below, the financial statements of The Government of The Gambia did not
present fairly the financial position of the Government of The Gambia as at 31 December
2017, and its financial performance for the year then ended in accordance with the Public
Finance Act and Cash Basis, International Public Sector Accounting Standards (IPSAS).
Basis for Adverse Opinion
As in previous years, the Accountant General’s inability to provide supporting

documentation, information and explanations on a timely basis was the most significant
obstacle to my audit of the 2017 Financial Statements.
1. I noted financial instrument wrongly classified as arrears and guarantees totalling

D21,828,579.29 which remained unadjusted up to the time of writing this report.
2. I noted settlement of unconfirmed arrears totalling D23,000,000.00 during the

period under audit.
3. Revenue receipts totalling D1,883,321.00 were without adequate supporting

documents.
4. I noted differences amounting to D89,441,325.35 in translating foreign held bank

accounts.
5. I noted balances in transit accounts totalling D41,738,000.00 were not transferred

to Consolidated Fund bank account at the Central Bank of The Gambia.
6. I have identified unreconciled transactions totalling D1,050,587,268.60 during the

review and re-performance of bank reconciliation.
7. I noted inaccurate balances used in performing year-end bank reconciliation

totalling D5,083,323,015.02 and US$ 240,000.00.
8. I have identified misclassification of below-the-line expenditure account amounting

to D10,470,534.91.
9. I noted unused cash allocation brought forward from previous years totalling
D11,717, 000.00 inappropriately recognised as current assets.
Page 1 of 378
CERTIFICATE OF THE AUDITOR GENERAL
10. I noted government bank accounts totalling D116,806.00 not disclosed in the
financial statements.
11. I noted liability accounts with debit balances amounting to D1,484,233,000.00.
12. I have identified liabilities totalling D8,168,654.02 arising from concluded litigation
cases against government and government guaranteed loans to State Owned
Enterprises which remained unpaid. These liabilities were not recognised in the
13. I noted grants misclassified as loans totalling D19,000,000.00 which were not
adjusted in the revised financial statements.
14. Payment vouchers amounting to D267,080,232.20 were not presented for audit.
15. I also noted a difference of D128,265,562.29 between the imprest balance included
in the extended trial balance and detailed imprest report.
16. I noted an overstatement of net closing balance of D8,707,520,000.00 in respect of

statement of undrawn external assistance.
Page 2 of 378
Key Audit Matters
Key audit matters are those matters that, in my professional judgment were of most
significance in my audit of the financial statements of the current period. These matters
were addressed in the context of my audit of the financial statements as a whole, and in
forming my opinion thereon, and I do not provide a separate opinion on these matters.
These matters are selected from matters communicated with management and those
charged with governance.
1. Disclosure of contingent liability
Matter and issue
Contingent liabilities include on-going litigation case against the Government of The
Gambia and government guaranteed loans during the financial year under review.
The contingent liabilities are significant to my audit because it totalled to D4,251,104,688.49

which is material to the financial statements and such information can be obtained from the
Ministry of Justice and or State-Owned Enterprises. There is risk that contingent liabilities
disclosed in the financial statements are misstated.
Audit response
My procedures among others include the following:
• I obtained case files from the Ministry of Justice to confirm ongoing court cases
against the Government of The Gambia.
• I reviewed correspondence from Ministry of Finance and Economic Affairs to

confirmed whether guaranteed loans made to State Owned Enterprise were
disclosed in the financial statements.
• I review the financial statements to confirm that figures from Ministry of Justice and
Ministry of Finance in respect of contingent liabilities and guaranteed loans were
disclosed.
Report on Compliance
In addition to my audit of the financial statements, a compliance audit was planned and
performed to express an opinion on whether, in all material respects, the expenditure and
income have been applied to the purposes intended by the National Assembly and whether
the financial transactions conformed to the regulations which govern them. In forming my
opinion, I have also evaluated the overall adequacy of the presentation of the information in
the financial statements.
Qualified Opinion on Compliance
In my opinion, except for the matters described in the Basis for Qualified Opinion on
Compliance below, in all material respects the activities, financial transactions and
Page 3 of 378
information reflected in the financial statements are in compliance with the regulations
which govern them.
My report which follows covers the issues raised within this Certificate in greater detail. I
have also provided the Accountant General with a management letter which details control
and accounting weaknesses identified by my audit procedures along with recommendations
on how these weaknesses may be addressed.
Basis for Qualified Opinion on Compliance
Section 3 (1) (c) of the Public Finance Act states that “the Ministry shall coordinate the
management of external grants and loans". This requirement was not followed during our
audit of the financial statements under review.
Section 24 (d) of the Public Finance Act states “that the appropriation bill document
submitted to the National Assembly shall contain at least –
(d) estimates of expenditures of each budget agency classified as –
(d) (iii) estimates of expenditures allocated to unforeseen expenditures (in this section
referred to as “unallocated expenditure”), pursuant to section 154 of the Constitution, for
any situation of exceptional nature which cannot be predicted in advance and, therefore,
cannot be included under an appropriate category of expenditure”. This was not done in
these financial statements.
Section 29 (4) (c) of the Public Finance Act states that ‘’ virement is allowed among budget
agencies by the approval of the Minister in consultation with vote controllers of Budget
agencies’’. This was not done in these financial statements.
Section 47(2) of the public finance Act state that " Prior to extending a loan, The Ministry
shall assess the risk to the State in providing such loan, and propose the level of interest
rate to cover the cost and the credit risk of the State. The proposal and the method used in
the risk assessment shall in written form be sent to the Minister". This was not done in
these financial statements.
Section 56 of the Public Finance Act states that –
(1) A public enterprise may borrow up to such limit as may be determined by the Minister”
(2) for the purpose of subsection (1), the Minister shall prescribe an annual borrowing limit
for each enterprise based on its capacity to repay and such other considerations as the
Minister may determine; and
(3) any borrowing outside The Gambia requires the prior approval by the Minister, as well
as any borrowing above the determined borrowing limit.” Theses requirement were not met
during my audit of these financial statements.
Section 57 (1) of the Public Finance Act states that " A public enterprise shall submit to the
Ministry, a record of its outstanding debt and new borrowings including overdrafts not later
Page 4 of 378
than twenty working days after the end of every quarter. This requirement was not met in
the audit of these financial statements”.
Schedule (b) of the Public Finance Act requires “a statement from the Minister of Finance
and Economic Affairs providing a high-level commentary on the management of the
economy and public finances. This was not done in these financial statements”.
Schedule (t) of the Public Finance Act requires that “a statement of losses of public monies
and stores reported, being a consolidated statement in respect of losses of public monies
and stores reported during the year whether written off or recovered be submitted to the
Auditor General”. This was not done in these financial statements.
The Accountant General’s Department stated that Cash Basis IPSAS was followed in the
preparation of the financial statements. However, these financial statements are not fully
compliant with Cash Basis IPSAS.
IPSAS cash basis 1.4.18 states “In some cases, narrative information provided in the
financial statements for the previous period(s) continues to be relevant in the current period.
For example, details of a legal dispute, the outcome of which was uncertain at the last
reporting date and is yet to be resolved, may be disclosed in the current period. Users
benefit from knowing that the uncertainty existed at the last reporting date, and the steps
that have been taken during the period to resolve the uncertainty. There is no such
disclosure in the financial statements.
IPSAS cash basis 1.5.2 requires an entity to disclosure in the notes to the financial
statements the following:
(a) The nature of the error;

(b) The amount of the comparative; and
(c) The fact that comparative information has been restated or that it is impracticable to
do so. This was not also complied with.
IPSAS cash basis1.6.5 requires that “Government Business Enterprises to be consolidated.

In the preparation of the financial statements for 2017, this requirement was not met.
IPSAS cash basis 1.9.12 requires “an explanation of the material differences between
actual amounts and budget amounts”. This requirement was not met.
IPSAS cash basis 1.9.33 stipulates that “An entity shall explain in notes to the financial
statements the budgetary basis and classification basis adopted in the approved budget”.
These financial statements did not disclose the budget basis and classification basis
adopted.
IPSAS cash basis states that “financial statements should not be described as IPSAS
compliant unless they comply with all the requirements in Part 1 of the Standard”. These
financial statements are therefore not IPSAS compliant.
Page 5 of 378
Respective Responsibilities of the Accountant General and the Auditor General
The Accountant General is responsible for the preparation of the financial statements in
accordance with the Public Finance Act and Financial Regulations and for ensuring the
regularity of financial transactions.
The Accountant General is also responsible for ensuring that there are adequate internal
control arrangements in place to safeguard public funds and for putting in place measures
to prevent and detect fraud. I report on weaknesses identified within the control
environment which, in my opinion, could lead to material misstatement or irregularity in the
My responsibility, as independent auditor, is to express an opinion on these financial

statements in accordance with relevant legal and regulatory requirements. This is
established by the Constitution of the Republic of The Gambia. I conducted my audit in
accordance with International Standards of Supreme Audit Institutions (ISSAIs) issued by
the International Organisation of Supreme Audit Institutions (INTOSAI).
The International Standards of Supreme Audit Institutions require that I comply with ethical
requirements and plan and perform the audit to obtain reasonable assurance whether the
financial statements are free from material misstatement. An audit involves performing
procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor’s judgment, including
assessment of the risk of material misstatement of the financial statements, whether due to
fraud or error. In making those risk assessments, the auditor considers internal controls
relevant to the entity’s preparation and fair presentation of the financial statements in order
to design audit procedures that are appropriate in the circumstances, but not for the
purpose of expressing an opinion on the effectiveness of the entity’s internal control. An
audit also includes evaluating the appropriateness of accounting policies used and the
reasonableness of accounting estimates made by management, as well as evaluating the
overall presentation of the financial statements.
I provide an opinion as to whether the financial statements properly present the

transactions of the period and have been properly prepared in accordance with the Public
Finance Act, Financial Regulations and Cash Basis, International Public Sector Accounting
Standards (IPSASs). I also report whether, in all material respects, the expenditure and
income have been applied to the purposes intended by the National Assembly; and whether
the financial transactions conform to the regulations which govern them.
In addition, I report to you if the Accountant General’s Department has not kept proper
accounting records, if I have not received all the information and explanations I require for
my audit, or if information specified by regulations regarding transactions is not disclosed.
I have read the additional statements and supplementary information accompanying the
financial statements and have considered the implications for my certificate if I have
become aware of any apparent misstatements or material inconsistencies with the financial
statements. My responsibilities do not extend to any other information.
I believe that the audit evidence I obtained is sufficient and appropriate to provide a basis
for my audit opinion.
Page 6 of 378
REPORT OF THE AUDITOR GENERAL ON THE PUBLIC ACCOUNTS OF THE GAMBIA
FOR THE YEAR ENDED 31 DECEMBER 2017
1. Introduction
1.1. This Report is submitted in compliance with Section 160 (1), (c) of the Constitution
of the Republic of The Gambia, which requires the Auditor-General, at least once in
every year, to audit and report on the Public Accounts of The Gambia, the accounts
of all offices and authorities the Government of The Government, the accounts of
the courts, the accounts of the National Assembly and the accounts of all Public
Enterprises.
1.2. Section 160 (1), (d) of the Constitution requires the Auditor-General to report to the
National Assembly on the public accounts of The Gambia and to draw attention to
any irregularities in the accounts audited and to any other matter, which in the
Auditor General’s opinion ought to be brought to the notice of the National
Assembly. Section 160 (1), (e) requires the Auditor General to publish for public
information an annual report on the accounts once it has been discussed in the
National Assembly or publish it in advance where there is undue delay in the
discussion.
2. Main matters arising from my audit of the accounts for 2017
2.1. The following paragraphs outline the main matters arising from my audit. A
management letter has been sent to the Accountant General’s Department which
includes a more detailed description of the issues so that appropriate corrective
action may be taken.
Financial Instrument wrongly classified as arrears and guarantees
2.2 I noted a payment of D 21,828,579.20 in respect of purchase of financial instruments

that was wrongly disclosed in the financial statements as arrears and guarantees.
Unconfirmed payments in respect of arrears and guarantees
2.3 During my audit, I noted arrears totalling D23,000,000.00 in respect of road

construction and supply of vehicles to State House during the 2016 Presidential
election.
2.4 I could not confirm the total amount owed nor could I confirm how much was paid
and the outstanding balance as there was no evidence of reconciliation between
suppliers’ statement and the records of arrears maintained by the Ministry of Finance
and Economic Affairs (MoFEA).
The Government of The Gambia Consolidated Financial Statements 31 st December 2017

Revenue receipts without supporting documents
2.5 Section 4 of the Public Finance Act states that “the duties of the Accountant General
Include –
Section 4 (o) to maintain all documents and records prescribed for him or her in this Act and
the Accounting Manual, in particular –
(i) Principal and subsidiary journals, ledgers and registers,

(ii) Registers to records,
(iii) Revenue earning book register,
(iv) Safes and keys, accountable financial stationery, stamp duty, write-offs, and
al stocks, shares, debentures and other securities held by Government
(v) Audit trial, and
(vi) All relevant records and data backups necessary in the context of a manual
and a computerised accounting system
2.6 I noted that revenue collections totalling D1,883,321.00 were made without adequate
supporting documents attached.
Differences in translating foreign held bank accounts
2.7 I noted difference of D89,441,325.35 between the translated cashbook balance and
the general Ledger balance for the Special project dollar (USD) account.
Balances in transit accounts not transferred to revenue accounts at Central Bank of

The Gambia (CBG)
2.8 My review of IFMIS Accounting Procedures Manual and discussion with officials
revealed that payments in respect of non-GRA revenue and revenues from sub
treasuries are paid to transit accounts held at commercial banks.
2.9 Collections in these accounts are subsequently paid to the respective revenue
accounts at the Central Bank of The Gambia.
2.10 However, I noted that funds held in these transit accounts totalling D41,738,000.00
were not transferred to the respective revenue accounts at the reporting date.
Un-reconciled transaction in bank reconciliation statement
2.11 During the review and reperformance of bank reconciliation, I noted un-reconciled
items in respect of cash and bank balances on government accounts totalling
D1,050,587,268.60 brought forward from previous years as far back as 2014. These
items remained unresolved and no evidence of clearance or correction of these
items from the account was provided to me.
Page 9 of 378
Inaccurate balances used to perform bank reconciliation
2.12 I re-performed the year-end bank reconciliation and noted that wrong balances (cash
and bank figures) were used in performing the reconciliation leading to wrong cash
and bank balances totalling D5,083,323,015.02 and US$ 240,000.00 respectively. I
could not therefore rely on the accuracy of the reconciliation performed.
2.13 There is a risk that balances disclosed under note 15 (cash and cash equivalent) are
misstated.
Misclassification of below-the-line expenditure account
2.14 Below-The-Line projects (BTLs) are projects for which accurate amount of incomes
receivable and expenditure incurable cannot be reasonably established at the time of
preparing the budget. They can be classified as self-accounting or non-self-
accounting projects whose funds are executed based on a project work plan that are
reviewed and approved by the Permanent Secretary Ministry of Finance and
Economic Affairs (MoFEA).
2.15 Below-The-Line (BTLs) donor funds received are posted into the Special Project
(basket accounts) using the receipting code (192222).
2.16 I noted that expenditures (payments) amounting to D10,470,534.91 from various
BTL accounts were misclassified and captured as BTL receipts using the receipt
code of 192222 thus resulting to a misstatement of BTL projects receipts.
Inappropriate recognition of unused cash allocation
2.17 I reviewed the financial statements and noted that un-used cash allocations
amounting to D11,717,000.00 brought forward from previous years were still
disclosed in note 15 as cash and cash equivalent.
2.18 These balances cannot generate future economic benefit to the entity but yet treated
as an asset and classified as cash & cash equivalent under note 15 of the financial
statements.
Government bank accounts not disclosed in the financial statements
2.19 Section 20 (3) of the Financial Regulation states that " a government bank account
shall be operated within the confine of, and in accordance with these Regulations
and any supplementary instruction issued by the Accountant General”.
2.20 I noted revenue collections totalling D183,623,424.27 held in bank accounts

maintained by Office of the President. Funds collected and deposited into these
accounts as well as withdrawals do not pass through Accountant General’s
Department thus raising concerns over the accountability of funds.
2.21 I was not provided with cash book(s) to show record of receipts and payments into
these accounts and as such, we cannot ascertain that these funds are adequately
accounted for.
Page 10 of 378
2.22 There was no evidence provided to show that approval and authority from the
Ministry of Finance was sought for the use of these funds.
2.23 The cumulative closing balances which stood at D116,806.00 as at 31 December

2017 is yet to be transferred to the consolidated revenue fund account.
Liability accounts with debit balances
2.24 I noted that liability accounts totalling D1,484,233,000.00 were inappropriately shown
in debit/ positive balances as oppose to credit balances in their respective general
ledger balances. There is a risk that the above general ledger balances are not
accurate.
Un-confirmed concessional loan
2.25 Section 3 (1) (c) of the Public Finance Act states that “the Ministry shall coordinate
the management of external grants and loans".
2.26 My discussions with officials at the Ministry of Finance and Economic Affairs
revealed that Government loans with grant element of 35% or more are usually
considered to be a concessional loan.
2.27 My review of financing agreements revealed that loan amounting to US

$25,000,000.00 equivalent to D1,191,500,000.00 was signed between Ministry of
Finance & Economic Affairs and Bank of China on 22 December 2017. My
discussion with officials suggests that the loan is concessional but relevant
documents to support this assertion was not provided for our review.
2.28 As a result, I could not confirm the concessionary status of the said loan.
Notification of virement from budget entities
2.29 Section 30 subsection 4 (c) of Public Finance Act states that “virement is allowed
among budget agencies by the approval of the Minister in consultation with vote
controllers of Budget agencies’’.
2.30 A review of the budget files of budget entities and virement reports at the Ministry of
Finance and Economic Affairs (MoFEA) revealed that funds were transferred from
one entity’s budget to another. However, there was no evidence provided to confirm
that the affected budget entities were informed.
No budget line for contingency fund
2.31 The Contingency Fund is set up under the provisions of section 154 of the
Constitution for purposes of meeting unforeseen and urgent expenditure for which no
other provision exists.
2.32 I noted that there was no budget line created for Contingency Fund in the 2017
estimates of revenue and expenditure.
Page 11 of 378
2.33 Officials at the Ministry of Finance could not provide justification for the omission of
contingency fund from the budget.
2.34 In this era of climate change and the resulting frequency of natural disasters, it is
inconceivable for governments not to hedge funds for emergency purposes.
2.35 As a result, in the event of natural disasters, government will be forced to use funds
intended for other purposes as no budget line exist for contingencies thus disrupting
the operations of key activities.
Losses not fully recovered/ written off
2.36 Section 6 (4) of the Public Finance Act states that “Duties of the Accountant General
Includes –
4 (l) report to the Minister with a copy to the Auditor General any short comings in
financial control that he or she has identified in the course of his or her duty”.
2.37 A number of fraud cases were investigated and reported in the financial statements
during the period under review. However, the question remained as to when monies
misappropriated will be fully recovered from responsible officials and or outstanding
balances be written off.
Non-disclosure of loss of public monies
2.38 Section 6 (4) of the Public Finance Act states that “Duties of the Accountant General
Includes –
4 (l) report to the Minister with a copy to the Auditor General any short comings in
financial control that he or she has identified in the course of his or her duty”.
2.39 During the audit, I noted that there was a fire incident at the IFMIS Server room at
the Accountant General’s Department resulting to damage of 21 servers belonging to
Accountant General’s Department and 10 servers belonging to Ministry of
Information and Communication and Infrastructure. The monetary values of these
equipment were not disclosed in the financial statements.
Liabilities arising from concluded litigation cases and government

guarantees
2.40 During the audit, I noted that liabilities arising from concluded lawsuits against the
Government of The Gambia and government guarantees totalling D8,168,654.02
were not recognised in the 2017 financial statements.
Non-performance of fiscal risk assessment
2.41 Section 47(2) of the public finance Act state that " Prior to extending a loan, The
Ministry shall assess the risk to the State in providing such loan, and propose the
level of interest rate to cover that cost and the credit risk to the State. The proposal
and the method used in the risk assessment shall in written form be sent to the
Minister".
Page 12 of 378
2.42 Fiscal risk assessment requires Ministry of Finance to scrutinise the financial
statements of State-Owned Enterprises to ascertain whether they would be able to
repay loans guaranteed by government in the event of default.
2.43 During my audit, I noted that Government of The Gambia approved state guarantees
to State Owned Enterprises (SOEs) to the tune of D458,707,486.67 and state
lending to GAMTEL totalling D 1,191,500,000.00
2.44 There was no evidence of fiscal risk assessment carried out by the Ministry of
Finance before granting these guarantees and on-lending to SOEs and GAMTEL
contrary to the above provisions of The Public Finance Act.
No borrowing limit set for public enterprises
2.45 Section 56 (1) of the Public Finance Act states that; " A public enterprise may borrow
up to such limit as may be determined by the Minister;
Sub section (2). for the purpose of subsection (1), the Minister shall prescribe an
annual borrowing limit for each public enterprise base on its capacity to repay and
such other consideration as the Minister may determine; and
Subsection (3). any borrowing outside the Gambia requires the prior approval by the
Minister, as well as any borrowing above the determined borrowing limit."
2.46 I noted that government guaranteed and also on-lent loans to SOEs amounting to
D11,218,553,915.00. I am concerned about the absence of a borrowing limit when
guaranteeing loans or making on lending to public enterprises because the risk
exposure in the event of default is very high.
2.47 In addition, there is no evidence of assessment of revenue forecast or projections by
Ministry of Finance and Economic Affairs before government guarantees or on-lend
to state owned enterprises.
Misclassification of Grant
2.48 I noted that a grant from International Development Association (IDA) which was
used to fund the Advance payment for the preparation of West African Regional
Fisheries Program Phase II project amounting to D19,000,000.00 was misclassified
as a loan. The correction was not made up to the time of concluding this audit report.
Incorrect computation of net closing balances (statement of undrawn external

assistance)
2.49 During the audit, I noted that the closing balance of D8,707,520,000.00 for loans was
incorrectly computed. This balance erroneously included the actual loan spent during
the period leading to overstatement of the closing balance figure.
Storage and production of documentation
2.50 Obtaining documentation from Accountant General’s Department for each audit I
have conducted in recent years was difficult. This is manifested in the length of time it
takes them to supply me with information and the quantity of documentation which
remains outstanding at the end of the audit.
2.51 This matter is of grave concern as it did not only delay or prevent me from conducting
my audit and reporting on the propriety of transactions, but it also reflects their failure
Page 13 of 378
to recognise and resolve the fundamental need to maintain and safeguard accounting
records.
Payment vouchers and receipts not presented for audit
2.52 In addition to section 6, 4 (o) of the Public Finance Act describing the duties of the
Accountant General relative to the maintenance of accounting records, section 26
(52) of the Financial Regulations stipulates that “The Accountant General shall file
the original and scanned copies of payment vouchers and supporting documents in
numerical order by month and year, for audit and other inspection purposes”.
2.53 Payment vouchers totalling D267,080,232.20 and receipts amounting to

D902,978.56 were not presented for audit.
Difference between extended trial balance and detailed imprest report
2.54 During the audit, I noted a difference of D128, 265,562.29 between the imprest
amount reported in the extended trial balance and detailed imprest report.
Imprest
2.55 Section 28 (11) of the Financial Regulations states, “An imprest shall be retired on or
before the last day of the financial year or on such earlier date as specified by the
Permanent Secretary, when authorising the imprest”.
2.56 From the review of detailed imprest report provided by Accountant General’s
Department for the period under audit, I noted that there were unretired imprests
totalling D29,618,193.24 for the year 2017.
2.57 I also noted a significant difference between the imprest balance in the extended trial
balance and detailed imprest report totalling D128, 265,562.29.
2.58 In addition, a review of the schedule of outstanding imprests and the aged receivable
reports, revealed outstanding imprests totalling D951,578,180.36 that were brought
forward from 2014. These balances have been outstanding for more than 4 years and
remained un-retired at the end of 2017.
2.59 There is a risk outright theft or that officials might be using imprest beyond the due
date of retirement as unauthorised loans to themselves. This can negatively affect the
cash flow position of government.
Non submission of outstanding supplier’s credit agreements and finance lease

agreements
2.60 Section 52 (1) of the Public Finance Act stipulates that “The Ministry shall each year
prepare a draft annual report on State debt management operations, guarantee and
lending activities, and other finance arrangements entered into over the previous
financial year”;
Section 52 (2) (f) of the Public Finance Act states that “the report shall include a list
of all outstanding supplier’s credit agreements and finance lease agreements,
including the financial terms of those contracts.” and
Section 52 (3) require the Minister to submit the report to the National Assembly
2.61 During my audit of the 2017 financial statements this requirement was not met.
Page 14 of 378
Failure to submit annual outstanding debt by SoEs
2.62 Section 57 (1) of the Public Finance Act states that " A public enterprise shall submit
to the Ministry, a record of its outstanding debt and new borrowings including
overdrafts not later than twenty working days after the end of every quarter”.
2.63 The Ministry of Finance and Economic Affairs did not provide me with records of
outstanding debt balance and new borrowings including overdrafts of State-Owned
Enterprises for the period under review contrary to the above Public Finance Act.
2.64 I review guarantees and on lending files at Ministry of Finance and Economic Affairs
(MoFEA) and noted outstanding debt balance of D11,218,553,914.70 in respect of
State-Owned Enterprises (SoEs). I also further noted that there is no evidence that
MoFEA engages SoEs to provide an up to date outstanding debt balance.
Comparative Information
2.65 IPSAS cash basis 1.4.16 states “Comparative information shall be disclosed in
respect of the previous period for all numerical information. comparative information
shall be included in the narrative and descriptive information when it is relevant to an
understanding of the current period’s financial statements.
2.66 There is no such disclosure in the financial statements.
Correction of errors
2.68 IPSAS cash basis 1.5.2 requires an entity to disclose in the notes to the financial
statements the following:
a. The nature of the error;

b. the amount of the correction; and
c. the fact that comparative information has been restated or that it is impracticable to
do so.
2.69 In the preparation of the financial statements, this requirement was not met.
Government business enterprises not consolidated
2.70 IPSAS cash basis 1.6.12 requires “For financial reporting purposes, the reporting
entity (financial reporting entity) may consist of a number of controlled entities
including government departments, agencies and Government Business Enterprises
(GBEs). Determining the scope of the financial reporting entity can be difficult due to
the large number of potential entities. For this reason, financial reporting entity
required by this Standard may differ from the reporting entity specified by legislation
and additional disclosures may be necessary to satisfy the legislative reporting
requirements’’.
2.71 In the preparation of this financial statements, this requirement was not met, and I
should add that this has been a perennial issue.
Page 15 of 378
Comparison between budget and actual amounts
2.72 IPSAS cash basis 1.9.12 requires an explanation of material differences between the
actual amounts and the budget amounts as it will assist users in understanding the
reasons for material departures from the approved budget for which the entity is held
publicly accountable. `
2.73 My review revealed differences between budget and actuals for both revenue and
expenditures. I sought explanation from the officials at the Accountant General’s
Department for the material differences, but no explanation was received.
Disclosure of budgetary basis, period and scope
2.74 The Accountant General’s Department asserts that it is reporting under the cash
basis IPSAS. Part one of the cash IPSAS is mandatory on all entities that prepare
their financial statements based on cash IPSAS.
2.75 IPSAS 1.9.33 requires that “An entity shall explain in notes to the financial
statements the budgetary basis and classification basis adopted in the approved
budget”. These financial statements did not disclose the budgetary basis and
classification basis adopted.
Conclusion
2.76 My team continue to identify lapses in internal control during the audit of the
Financial Statements. Availability of information in a timely manner continues to be a
challenge for Accountant General’s Department. The delays in providing information
severely prolong the audit and impact our programmes negatively. There are
instances where requested information remained outstanding and in some cases
documentation to support payments were found to be inadequate.
2.77 The controls in the accounting system need to be significantly improved. The
provisions of the Public Finance Act and Cash Basis International Public Sector
Accounting Standards (IPSAS) need to be fully complied with.
Page 16 of 378
THIS PAGE IS BLANK
Commentary on Revenue and Expenditure for the year by the Permanent
Secretary
Revenue Performance
Total revenue during the fiscal year 2017 amounted to 10.70 billion Dalasis, which was 90.5
percent of the 2017 budget, resulting to a shortfall 1.1billion Dalasis. Domestic revenues
(tax and non-tax revenue), excluding grants and loans receipts, yielded 7.9 billion Dalasis
against a combined target of 8.6 billion Dalasis, which was a performance of 92.02 percent
when compared to the target.
Table 1: Actual Revenue versus Budget for Fiscal Year 2017

Actual versus
Actual 2017 Budget 2017 Budget
Revenue Source D'000 D'000 %
Tax Revenue 7,686,937.00 7,749,612.00 99.2
Non Tax Revenue 263,524.00 889,921.00 29.6

Grants 2,747,609.00 3,183,445.00 86.3
Total 10,698,070.00 11,822,978.00 90.5
Source: Statement of Revenue and Expenditure-Consolidated Fund Enhanced page 25.
Tax Revenue
Actual tax revenue was 7.7 billion dalasi which was below the year’s target by 0.8 percent.
As shown in Table 1, tax revenue contributed 71.85 percent to total domestic revenues in
fiscal year 2017.
Non Tax Revenue
Non tax revenue amounted to 263.52 million dalasi during fiscal year 2017, which was 30.0
percent of target and 2.46 percent of total domestic revenue.
Grants
The grant received during the year through the Consolidated Revenue Fund Account was
D2.7 billion (see table 2 below). However, it should be noted that some grants were
received by Government but these were disbursed directly into the bank accounts of the
beneficiary agencies without going through the Consolidated Revenue Fund Account.
Hence they could not be captured through the IFMIS, but they are reported in the
Statement of External Assistance Received.
Page 20 of 378
Loans Receipts (Budget Support)
Loan Receipts amounting to D1.5 billion were received during the year through the
Consolidated Revenue Fund Account as part of the budget support from World Bank.
Table 2.
Budget Support Received Through Consolidated Revenue Fund for the year ended 31st December,2017
Description Foreign Currency Rate Amount
GMD'000
EU Budget Support (EUR) 24,999,900.00 55.45 1,386,244.45
World Bank (USD) 25,797,979.01 47.47 1,224,630.06
Transfer from HIPIC Mdri Account 10,551.75
World Bank -IDA 126,182.53
Total 2,747,608.79
Figure 1: Share of Each Revenue Source to Total Domestic Revenue in FY 2017
Actual 2017
Non Tax Revenue

4.3%
Tax Revenue
95.72%
Page 21 of 378
Expenditure
As Table 3 shows, a total of 12.80 billion dalasi was expensed in Fiscal Year 2017 against
a target of 15.82 billion dalasi, which was 80.90 percent of target. Expenditure on
government operations (salaries and other goods and service) amounted 5.55 billion dalasi
against a target of 7.40 billion dalasi. As shown in Table 2 below, expenditure on
government operations constituted the highest share of 43 percent of total expenditure
during 2017. Other expenses constituted 11 percent of other expenditure, amounting to
1.37 billion dalasi against a target of 1.65 billion dalasi.
Table 3: Actual Expenditure versus Budget for Fiscal Year 2017

Actual Versus
Expenditure Actual 2017 Budget 2017 Budget
Category GMD'000 GMD'000 %
1 Transfers 919,006.00 734,365.00 125.1
2 Social Benefits 193,264.00 179,000.00 108.0
3 Other Expenses 1,368,736.00 1,654,466.00 82.7
4 Operations 5,549,758.00 7,360,097.00 75.4
5 Interest Payments 4,174,641.00 4,301,541.00 97.0
6 Capital Expenditure 594,417.00 1,593,057.00 37.3
Total 12,799,822.00 15,822,526.00 80.9
Source: Statement of Revenue and Expenditure -Consolidated Fund Enhanced page 25
Transfers to sub national governments amounted 919.01 million dalasi against a target of
734.37 million dalasi, whereas interest payments were 4.14 billion dalasi which was 4
percent below the target of 4.2 billion dalasi. Expenditure on social benefits amounted
193.26 million dalasi which was 108.0 percent when compared to the target of 179.00
million dalasi. Capital expenditures amounted 594.42 million dalasi, which was 37.3 percent
when compared to the target of 1.59 billion dalasi. Capital expenditures constituted 5
percent of total expenditure during 2017.
Page 22 of 378
Figure 2: Share of Expenditure Categories to Total Expenditure in Fiscal Year 2017
Capital Expenditure
5% Actual 2017 Transfers
7%
Social Benefits
1%
Other Expenses
11%
Interest Payments
33%
Operations
43%
Total expenditure exceeded revenue by 2.10 billion dalasi. The deficit was financed with
domestic borrowing through the Central Bank of The Gambia by issuance of Treasury Bills
and other securities.
Figure 3: Actual Revenue 2017 against 2016 and 2015

Actual Revenue 2017 against 2016 and 2015
12,000,000.00
Revenue in billions of GMD
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
0.00
Tax Revenue Non Tax Revenue Grants Total
Actual 2017 7,686,937.00 263,524.00 2,747,609.00 10,698,070.00
Actual 2016 7,576,306.00 233,759.00 0.00 7,810,065.00
Actual 2015 7,949,998.00 278,037.00 0.00 8,228,035.00
Page 23 of 378
Figure 4: Actual Expenditure 2017 against 2016 and 2015
Actual Expenditure 2017 against 2016 and 2015
14,000,000.00
12,000,000.00
Expenditure in billions of GMD
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
0.00
Transfers Social BenefitsOther Expenses OperationsInterest Payments
Capital Expenditure
Actual 2017 912,773.00 193,264.00 1,389,813.0 5,537,165.0 4,141,029.0 586,794.00 12,760,838.
Actual 2016 1,113,587.0 147,614.00 1,322,267.0 5,243,179.0 3,228,761.0 648,626.00 11,704,034.
Actual 2015 1,078,245.0 129,186.00 978,539.00 4,887,493.0 2,855,289.0 614,507.00 10,543,259.
Table 4.
Expenditure Category Actual 2017 Actual 2016 Actual 2015
1 Transfers 912,773.00 1,113,587.00 1,078,245.00
2 Social Benefits 193,264.00 147,614.00 129,186.00

3 Other Expenses 1,389,813.00 1,322,267.00 978,539.00
4 Operations 5,537,165.00 5,243,179.00 4,887,493.00
5 Interest Payments 4,141,029.00 3,228,761.00 2,855,289.00
6 Capital Expenditure 586,794.00 648,626.00 614,507.00
Total 12,760,838.00 11,704,034.00 10,543,259.00
Page 24 of 378
Table 5
RECURRENT
1 General Public Service 2,922,141.00 2,969,434.00 2,391,163.00
2 Defence 525,462.00 567,738.00 508,869.00
3 Public order and safety 571,308.00 624,220.00 566,802.00
4 Education 1,180,821.00 1,177,751.00 1,003,993.00
5 Health 779,803.00 779,992.00 657,248.00
6 Socail Security & Welfare 0.00 0.00 0.00
7 Housing & Community Amentities 128,995.00 47,196.00 38,841.00
8 Recreational, Cultural & Religious Affairs 51,844.00 66,709.00 38,759.00
9 Fuel & Energy 9,571.00 7,289.00 6,960.00
10 Agriculture, Forestry, Fishing & Hunting 210,046.00 110,296.00 167,719.00
11 Mining & Mineral Resources, Manufacturing & Construction 8,834.00 9,835.00 11,908.00
12 Transportation & Communication 15,919.00 47,391.00 48,149.00
13 Other Economic Affairs 94,743.00 80,052.00 79,908.00
14 Other Expenditure 5,211,839.00 4,082,930.00 3,823,828.00
Total 11,711,326.00 10,570,833.00 9,344,147.00
Page 25 of 378
Figure 5: Recurrent Expenditure (GLF & BTL) by Functions of Government
Recurrent Expenditure (GLF & BTL) by Function of Government
General Public Service

24.95%
Other Expenditure
44.50% Defence
4.49%
Education
10.08%
Health
6.66%
Public order and safety
4.88%
Other Economic Affairs

0.81%
Transportation &
Communication Mining & Mineral Resources,
Housing & Community
0.14% Manufacturing & Construction
Amentities
0.08% Socail Security &
1.10%
Fuel & Welfare
Recreational,
Agriculture, Forestry, Fishing & Hunting Energy Cultural & Religious 0.00%
1.79% 0.08%
Affairs
0.44%
Consolidated Fund Statement by Function of Government Recurrent

14,000,000.00
Payments in billions of GMD
12,000,000.00
10,000,000.00
8,000,000.00
6,000,000.00
4,000,000.00
2,000,000.00
0.00
Mining
&
Housing Recreati Agricult
Mineral
Public Socail & onal, ure, Transpor
General Resourc Other Other
order Educatio Security Commu Cultural Fuel & Forestry, tation &
Public Defence Health es, Economi Expendit Total
and n & nity & Energy Fishing Commu
Service Manufac c Affairs ure
safety Welfare Amentiti Religiou & nication
turing &
es s Affairs Hunting
Construc
tion
Actual 2017 2,922,14 525,462. 571,308. 1,180,82 779,803. 0.00 128,995. 51,844.0 9,571.00 210,046. 8,834.00 15,919.0 94,743.0 5,211,83 11,711,
Actual 2016 2,969,4 567,738 624,220 1,177,7 779,992 0.00 47,196. 66,709. 7,289.0 110,296 9,835.0 47,391. 80,052. 4,082,9 10,570,
Actual 2015 2,391,16 508,869. 566,802. 1,003,99 657,248. 0.00 38,841.0 38,759.0 6,960.00 167,719. 11,908.0 48,149.0 79,908.0 3,823,82 9,344,1
Page 26 of 378
Table 6
DEVELOPMENT
Actual 2017 Actual 2016 Actual 2015
Expenditure Category D'000 D'000 D'000
1 General Public Service 175,045.00 285,777.00 180,901.00
2 Defence 2,000.00 14,796.00 33,978.00
3 Public order and safety 478.00 4,072.00 11,513.00
4 Education 102,106.00 114,721.00 159,755.00
5 Health 2,805.00 31,270.00 23,721.00
6 Housing & Community Amentities 0.00 2,200.00 11,124.00
8 Fuel and Energy 195.00
Total 682,624.00 751,009.00 970,010.00
Page 27 of 378
Figure 6: Development Expenditure (GLF & BTL) by Functions of Government
Development Expenditure (GLF & BTL) by Function of Government

25.64%
Other Expenditure
0.00% Defence
0.29%
Education
Health 14.96%
0.41%

0.07%
Other Economic Affairs

0.86%
Socail Security & Welfare
Transportation & Communication 0.00%
26.23%
Housing & Community Amentities

Mining & Mineral 0.0%
Resources, Manufacturing
& Construction Recreational, Cultural &
0.08% Religious Affairs
18.81%
Agriculture, Forestry,
Fuel &
Fishing & Hunting
Energy
12.72%
0.08%
Table 7
RECURRENT & DEVELOPMENT
1 General Public Service 3,097,186.00 3,255,211.00 2,572,064.00
2 Defence 527,462.00 582,534.00 542,847.00
3 Public order and safety 571,786.00 628,292.00 578,315.00
4 Education 1,282,927.00 1,292,472.00 1,163,748.00
5 Health 782,608.00 811,262.00 680,969.00
6 Socail Security & Welfare - - -
7 Housing & Community Amentities 128,995.00 49,396.00 49,965.00
9 Fuel & Energy 9,571.00 7,289.00 8,910.00
11 Mining & Mineral Resources, Manufacturing & Construction 8,834.00 9,835.00 11,908.00
14 Other Expenditure 5,211,839.00 4,082,930.00 3,823,828.00
Total 12,393,950.00 11,321,842.00 10,315,912.00
Page 28 of 378
Figure 7: Recurrent and Development Expenditure (GLF & BTL) by Functions of
Government
Recurrent and Development Expenditure (GLF & BTL) by Function of Government

25%
Other Expenditure
42%
Defence
4%
Education
10%
Mining & Other Economic Health
5%
Mineral Affairs 6%
Resources, 1%
Transportation & Communication
Manufacturing
& 2%
Fuel & Housing & Community
Construction
Agriculture, Forestry,
Recreational,
Fishing &Cultural & Religious Energy Amentities Socail Security & Welfare
0%
Hunting Affairs 0% 1% 0%
2% 2%
Page 29 of 378
Commentary on the Financial Statements by the Accountant General
1. Financial Statements
In the preparation of the accounts, the Government of The Gambia has adopted the Cash
Basis International Public Sector Accounting Standard (IPSAS), except that the provisions of
the standard under paragraphs 1.6.12 have been deferred as described below;
(a) Consolidation of the Accounts of the Government Business Entities (Public

Enterprises): The cash basis IPSAS requires consolidated Financial Statements to
be prepared for all “controlled entities” and as per the IPSAS definition this includes
all Public Enterprises. The Public Enterprises have however not been consolidated
in the Government Accounts as this would not be meaningful since the accounts of
the Public Enterprises are prepared on a different accounting basis and hence the
resulting information would not be useful. The Government however prepares and
includes in its set of accounts, a statement of net-worth of Public Enterprises.
(b) Consolidation of the Accounts of the Self Accounting Projects; Projects funded
and administered entirely by external agencies but representing development
expenditure are required to submit certified quarterly summary accounts to the
Accountant General’s Department to be included in the Government accounts.
However during the reporting period this requirement was not met by the Self
Accounting Projects and therefore their accounts have not been incorporated in the
Government Accounts for the financial year 2017. It is for this reason that much of
the external assistance received (including the third party payments made on behalf
of government) has not been included in the financial statements.
Although the Accounts of the Self-Accounting Projects have not been fully
consolidated in the Government Financial Statements, we have included Loans and
Grants on the Statement of Cash Receipts and Payments and in the Statement of
External Assistance. It is planned to roll out the IFMIS to all donor funded projects in
order to ensure that Government Accounts are comprehensive by including all
information relating to the donor funded transactions.
In order to comply with the Cash Basis IPSAS, the Financial Statements prepared comprise
of the Statement of Receipts and Payments, the Statement of Revenue and Expenditure
with Budget Comparison as follows;
(a) Statement of Cash Receipts and Payments
The statement gives a summary of all cash receipts, cash payments and cash
balances controlled by the Government of the Gambia and separately identifies
payments made by third parties on behalf of the government. During the year,
information was not made available to capture the third party transactions.
Page 30 of 378
(b) Statement of Revenue and Expenditure
This is a statement of comparison of budget and actual amounts for both revenue
and expenditure appropriated by the National Assembly.
The accompanying accounting policies and explanatory notes to the financial statements
also form an integral part of these financial statements under the Cash Basis IPSAS.
Supporting schedules, where appropriate, have been included and others prepared under
separate cover. The accounting policies are the specific principles, bases, conventions,
rules and practices adopted by the Government of The Gambia in preparing and presenting
these financial statements. The accounting policies have been applied consistently
throughout the year. Notes to the financial statements explain the makeup of amounts
shown in the financial statements. These are further supported by schedules presented
under separate cover.
2. Additional Statements and Supplementary Information
The financial statements for the year ended 31 December 2017 have generally been
prepared in compliance with the provisions of the Public Finance Act 2014.The Additional
disclosures that have been made as required by the Act for the purpose of increased
transparency (which is in accordance with the provisions of Part 2 of the Cash Basis IPSAS)
include;
(a) Statement of Financial Position of the Consolidated Fund
The “Consolidated Fund” means the Consolidated Fund of The Gambia established
under Section 150 of the Constitution of the Republic of The Gambia, 1997. .
Under Section 150 of the Constitution, all revenues or other moneys raised or received
for the purpose of, or on behalf of, the Government, not being revenues or other moneys
that are payable by or under any law into some other fund established for any specific
purpose or that may, under any law, be retained by a Ministry that received them for the
purposes of defraying the expenses of that Ministry, shall be paid into and form part of
the Consolidated Fund.
The Statement of Financial Position of the Consolidated Fund has been prepared as a
summary of government financial assets and financial liabilities and this includes the
third-party and project funds managed and controlled by the Accountant General’s
Department.
(b) Debt Service Statement
The statement provides information on the outstanding public debt of the Republic of The
Gambia at the end of the year. Public debt includes borrowings from the Central Bank
and other financial institutions, Treasury Bills, Bonds and other financial instruments, and
other borrowings such as domestic arrears. The statement also makes a distinction
between domestic debt and external debt which is further broken down into bilateral and
multilateral external debt.
(c) Statement of Undrawn External Assistance

The statement provides information on the extent to which the government may avail
itself of external assistance to sustain its operations in the future. It also indicates the
extent to which assistance is available for each category or activity in the future.
Page 31 of 378
(d) Statement of Loans issued by the Government
The statement provides information on outstanding financial resources at the year-end

that the Government has provided to government entities, state enterprises, the public,
etc, by way of loans and imprest advances.
(e) Statement of Investments held by the Government
The statement provides summary information on investments held by the Government at

the end of the financial year. The Statement provides information on the opening
balance, investments made during the year, loss or gain on the investments and closing
balance.
(f) Statement of Net-Worth of state owned enterprises
The statement provides information on the Net-Worth of State (Public) owned

enterprises; State (Public) enterprises are those Government Business Enterprises
[GBEs] including trading enterprises, utilities, financial institutions which are, in
substance, no different from entities conducting similar activities in the private sector.
The statement provides additional information as to the historical cost of government
investments in these GBEs. Net-Worth is the residual interest in the assets of the entity
after deducting all its liabilities. We did not receive the audited accounts of the State-
owned Enterprises at the time of preparing the financial statements. As a result we could
not report on their net worth, except for two whose net worth values were obtained from
their draft accounts. We will get the audited values incorporated in to the revised
financial statement once we obtain them.
.
(g) Statement of Deposits and Other Trust Moneys
The Statement provides summary information on funds held on behalf of third parties
and in Trust by the Government. These funds are deposited in special accounts with
Central Bank as prescribed under the provisions of the Public Finance Act 2014, and its
regulations.
(h) Summary Statements of Revenues and Expenditures
The Summary Statement of Expenditures is a summary of expenditure, by Ministries,

Departments and Agencies, in respect of the services for which the moneys expended
were voted, the sums actually expended on each service, and the state of each vote
compared with the amount appropriated for that vote by the National Assembly. The
consolidated statement, summarised by class of votes, is derived from statements
prepared for each Vote (MDA) and is further supported by detailed statements for each
vote.
The Summary Statement of Revenue is a summary of non-tax revenue collected by

Ministries, Departments and Agencies as compared with budget approved by the
National Assembly.
(i) Statement of Contingent Liabilities
The statement provides information on the outstanding amounts guaranteed by the

Government in respect of bank overdrafts, loans, public loan issues and other contingent
liabilities such as outstanding litigation cases at the end of the year. The consolidated
Page 32 of 378
statement, summarised by class of votes, is derived from statements prepared and
submitted by Vote Controllers and is further supported by detailed statements for each
vote.
The contingent liabilities at the end of the financial year largely relate to litigation cases
and loan guarantees for public enterprises by government.
(j) Statement of Outstanding Commitments
The statement provides information on the outstanding commitments at the end of the
financial year, which the Government has entered into for the supply of goods and
services for each vote summarised and analysed in terms of functions of government,
and between operating and capital commitments. The consolidated statement,
summarised by class of votes, is derived from statements prepared and submitted by
Vote Controllers; the consolidated statement is further supported by detailed statements
for each vote.
Outstanding commitments are defined to include approved purchase orders, unpaid
payment vouchers and outstanding imprests.
(k) Statement of losses of public funds and stores reported
The statement provides a summary of losses of public moneys and stores reported
during the year whether or not written off or recovered. The consolidated statement,
summarized by class of votes, is derived from statements prepared and submitted by
Vote Controllers, and is further supported by detailed statements for each vote.
(l) Statement of losses of public moneys and stores written off, and claims
abandoned.
The statement provides a summary of losses of public moneys, stores written off, and all
claims abandoned during the year, classified by functions of government. The
prepared and submitted by Vote Controllers, and is further supported by detailed
statements for each vote.
(m) Statement of Arrears of Revenue
The statement provides a summary of arrears of revenue. The consolidated statement,

summarised by class of votes, is derived from statements prepared and submitted by
Vote Controllers, and is further supported by detailed statements for each vote.
(n) Statement of Stores and Other Assets
The statement provides a summary of physical assets purchased/acquired during the

year. The consolidated statement, summarised by class of votes, is derived from
statements prepared and submitted by Vote Controllers, and is further supported by
detailed statements for each vote.
(o) Statement of Disposal of Stores and Other Assets
The statement provides a summary of physical assets disposed during the year. The
Page 33 of 378
REPUBLIC OF THE GAMBIA
Consolidated Statement of Cash Receipts and Payments for the Year Ended 31 December 2017
Description Notes Actual 2017 Actual 2016
Gvt. 3rd Parties Gvt. 3rd Parties

GMD'000 GMD'000 GMD'000 GMD'000
RECEIPTS
Tax Receipt 7,686,937 0 7,576,306 0
Taxes on income, profit and Capital 3a 1,745,391 0 1,704,261 0
Property Tax 3b 66,243 0 44,453 0
Tax on Goods and Services 3c 3,780,235 0 3,583,947 0
Taxes on International Trade and Transaction 3d 2,008,330 0 2,167,418 0
Other taxes 3e 42,038 0 33,343 0

Taxes on Payroll & Workforce 3f 44,699 0 42,884 0
Social Security 47 0 368 0

Social Security Contributiom 4a 47 0 368 0
Other Revenue 1,032,633 0 233,759 0

Receipts from Loans 5f 769,110 0 0 0
Property Income 6a 25,286 0 55,552 0
Sales of Goods and Sevices 6b 235,445 0 176,519 0
Fines, penalties and Forfeits 6c 2,792 0 1,688 0
Receipts from Public Enterprises 6d 0 0 0 0
Grants and Aids 2,747,609 0 0 0

From Foreign Government 5 0 0 0 0
From International Organizations 5 2,747,609 0 0 0
From Other General Government 5 0 0 0 0
BTL Receipts 508,699 0 177,820 0

BTL Receipts 5d 508,699 0 177,820 0
Borrowings 0 0 0 0
Domestic 5e 0 0 0 0
Total Receipts 11,975,925 0 7,988,253 0
PAYMENTS
Transfers 919,006 0 1,243,264 0
Other Transfer Payments 11 760,624 0 1,003,506 0
Grants 12 158,382 0 239,757 0
Social Benefits 193,264 0 147,493 0

Social Benefits 13 193,264 0 147,493 0
Other Expenses 182,255 0 409,038 0

Arrears and Guarantees 13b 182,255 0 409,038 0
Operations 5,767,931 0 5,254,367 0

Compensation of Employees 7 3,246,497 0 2,768,598 0
Use of Goods and Serivices 8 2,521,435 0 2,485,769 0
Loans and Interest Payment 5,361,122 0 4,117,148 0

Interest Payment 10a 4,174,641 0 3,227,414 0
Page 35 of 378
Consolidated Statement of Cash Receipts and Payments for the Year Ended 31 December 2017
Description Notes Actual 2017 Actual 2016
Gvt. 3rd Parties Gvt. 3rd Parties

GMD'000 GMD’000 GMD'000 GMD’000
Amortisation 10b 1,186,481 0 889,734 0
Capital Expenditure 711,028 0 711,788 0

Consumption of Fixed Assets 9 711,028 0 711,788 0
Purchase of Financial Instruments 9b 0 0 0 0
Total Payments 13,134,606 0 11,883,098 0
Cash at beginningof the year (11,632,876) 0 (7,738,031) 0

Increase/Decrease in Cash (1,158,681) 0 (3,894,845) 0
Cash at the end of year (12,791,557) 0 (11,632,876) 0
Page 36 of 378
Statement of Revenue and Expenditure -Consolidated Fund Enhanced
For the Year Ended 31 December 2017
Page 37 of 378
Detailed Revenue and Expenditure Comparison
Page 38 of 378
Page 39 of 378
Page 40 of 378
142223-10-3-00-000-3-001-0000-00-0000-000000-00- Recoveries of overpayments 0.00 0.00 29,547.00 18,140.00 0.00 0.00 0.00 62.88
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-20- High Commission Dakar Miscellaneous 0.00 0.00 1,573,761.27 4,564,945.02 0.00 0.00 0.00 (65.53)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-21- High Commission Freetown Miscellaneous 0.00 0.00 0.00 128,531.05 0.00 0.00 0.00 (100.00)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-22- High Commission Abuja Miscellaneous 0.00 0.00 0.00 119,753.38 0.00 0.00 0.00 (100.00)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-23- Embassy Bissau Miscellaneous Receipts 0.00 0.00 131,103.38 558,831.90 0.00 0.00 0.00 (76.54)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-25- Embassy Addis Miscellaneous Receipts 0.00 0.00 0.00 258,778.39 0.00 0.00 0.00 (100.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-26- Embassy South Africa Miscellaneous 0.00 0.00 0.00 353,215.08 0.00 0.00 0.00 (100.00)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-27- Embassy Nouakchott Miscellaneous 0.00 0.00 21,480.00 54,390.55 0.00 0.00 0.00 (60.51)
0000000 Receipt
142250-10-3-00-000-3-001-0000-00-0000-000000-60- Embassy Washington Miscellaneous 0.00 0.00 670,600.00 9,531,932.96 0.00 0.00 0.00 (92.96)
0000000 Receipt
142250-10-3-00-000-3-001-0000-00-0000-000000-61- Mission to The UN Miscellaneous Receipts 0.00 0.00 1,651,987.20 5,085,314.70 0.00 0.00 0.00 (67.51)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-62- Embassy Havana Miscellaneous Receipts 0.00 0.00 0.00 9,546.00 0.00 0.00 0.00 (100.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-70- Embassy Riyadh Miscellaneous Receipts 0.00 0.00 0.00 86,372.70 0.00 0.00 0.00 (100.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-71- Consulate General Jeddah Miscellaneous 0.00 0.00 0.00 41,899.50 0.00 0.00 0.00 (100.00)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-80- Embassy China Miscellaneous Receipts---- 0.00 0.00 668,882.25 1,794,733.26 0.00 0.00 0.00 (62.73)
0000000 --------
142250-10-3-00-000-3-001-0000-00-0000-000000-90- High Commission London Miscellaneous 0.00 0.00 529,924.40 1,964,626.75 0.00 0.00 0.00 (73.03)
0000000 Receipts
142250-10-3-00-000-3-001-0000-00-0000-000000-91- Embassy Brussels Miscellaneous Receipts 0.00 0.00 0.00 1,074,502.20 0.00 0.00 0.00 (100.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-92- Embassy Paris Miscellaneous Receipts 0.00 0.00 1,659,935.74 5,029,702.55 0.00 0.00 0.00 (67.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-93- Embassy Madrid Miscellaneous Receipts 0.00 0.00 0.00 1,856,839.53 0.00 0.00 0.00 (100.00)
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-94- Embassy Ankara Miscellaneous Receipts 0.00 0.00 61,560.10 20,904.07 0.00 0.00 0.00 194.49
0000000
142250-10-3-00-000-3-001-0000-00-0000-000000-95- Embassy- Russia Miscellaneous Receipts-- 0.00 0.00 14,716.80 143,151.02 0.00 0.00 0.00 (89.72)
0000000 ----------
Total 0.00 0.00 7,013,498.14 32,696,110.6 0.00 0.00 0.00 (78.55)
1
142223-11-3-00-000-3-001-0000-00-0000-000000-00- Recoveries of overpayments 0.00 0.00 171,185.34 66,000.55 0.00 0.00 0.00 159.37
0000000
142238-11-3-00-000-3-001-0000-00-0000-000000-00- Fees Registrar General 0.00 0.00 22,198,182.15 24,384,990.5 0.00 0.00 0.00 (8.97)
0000000 0
Total 0.00 0.00 22,369,367.49 24,450,991.0 0.00 0.00 0.00 (8.51)
5
Page 41 of 378
Budget Entity\Account Code Account Description Approved Revised Budget Current Year Prior Year Revision Surplus/Shor Surplus/Sho Current
Budget Actual Actual % tfall rtfall Year/Prior Year
Revenue Revenue against against Actual %
Approved Revised
Budget % Budget %
121101-12-3-00-000-3-001-0000-00-0000-000000-00- Pension contrib of seconded officers 0.00 0.00 59,205.50 401,072.99 0.00 0.00 0.00 (85.24)
0000000
133201-12-3-00-000-2-001-0000-00-0000-000000-00- HIPC/BUDGET SUPPORT 0.00 0.00 0.00 615,906,450. 0.00 0.00 0.00 (100.00)
0000000 24
141105-12-3-00-000-0-000-0000-00-0000-000000-00- Interest Receipts from GPA 0.00 0.00 0.00 17,607,288.2 0.00 0.00 0.00 (100.00)
0000000 8
141215-12-3-00-000-3-001-0000-00-0000-000000-00- Dividends from GPA------------ 0.00 0.00 0.00 6,500,000.00 0.00 0.00 0.00 (100.00)
0000000
141605-12-3-00-000-0-000-0000-00-0000-000000-00- Principal Receipts from GPA 0.00 0.00 0.00 13,652,203.1 0.00 0.00 0.00 (100.00)
0000000 9
142223-12-3-00-000-3-001-0000-00-0000-000000-00- Recoveries of overpayments 0.00 0.00 309,152.78 765,613.12 0.00 0.00 0.00 (59.62)
0000000
142250-12-3-00-000-0-000-0000-00-0000-000000-00- Miscellaneous Receipts 0.00 0.00 51,600.00 244,993.65 0.00 0.00 0.00 (78.94)
0000000
142250-12-3-00-000-3-001-0000-00-0000-000000-00- Miscellaneous Receipts 0.00 0.00 96,804,910.00 65,300,319.0 0.00 0.00 0.00 48.25
0000000 0
142256-12-3-00-000-3-001-0000-00-0000-000000-00- Scanning proceeds (revenue) 0.00 0.00 0.00 342,812,282. 0.00 0.00 0.00 (100.00)
0000000 00
142278-12-3-00-000-3-001-0000-00-0000-000000-00- Janneh Commission Recoveries------------ 0.00 0.00 22,319,957.92 0.00 0.00 0.00 0.00 0.00
0000000
Total 0.00 0.00 119,544,826.2 1,063,190,22 0.00 0.00 0.00 (88.76)
0 2.47
121101-13-3-00-000-3-001-0000-00-0000-000000-00- Pension contrib of seconded officers 0.00 0.00 138,888.47 0.00 0.00 0.00 0.00 0.00
0000000
Total 0.00 0.00 138,888.47 0.00 0.00 0.00 0.00 0.00
114524-16-3-00-000-3-001-0000-00-0000-000000-00- Development permits 0.00 0.00 5,610,995.98 6,384,490.77 0.00 0.00 0.00 (12.12)
0000000
0000000
142248-16-3-00-000-3-001-0000-00-0000-000000-00- Renewal Of NGO License 0.00 0.00 161,884.00 0.00 0.00 0.00 0.00 0.00
0000000
142250-16-3-00-000-3-001-0000-00-0000-000000-00- Miscellaneous Receipts 0.00 0.00 6,479,913.89 15,222,919.5 0.00 0.00 0.00 (57.43)
0000000 8
142262-16-3-00-000-3-001-0000-00-0000-000000-00- Development Permits 0.00 0.00 400.00 51,943.45 0.00 0.00 0.00 (99.23)
0000000
Total 0.00 0.00 12,262,397.05 21,692,404.7 0.00 0.00 0.00 (43.47)
9
114525-17-3-00-000-3-001-0000-00-0000-000000-00- Meat inspection and livestock permits 0.00 0.00 735,500.00 800,500.00 0.00 0.00 0.00 (8.12)
0000000
Total 0.00 0.00 735,500.00 800,500.00 0.00 0.00 0.00 (8.12)
Page 42 of 378
Approved Revised
Budget % Budget %
142211-19-3-00-000-3-001-0000-00-0000-000000-00- Verification fees 0.00 0.00 195,925.00 383,125.00 0.00 0.00 0.00 (48.86)
0000000
0000000
142255-19-3-00-000-3-001-0000-00-0000-000000-00- Salary in Lieu of notice 0.00 0.00 5,274.00 3,516.00 0.00 0.00 0.00 50.00
0000000
Total 0.00 0.00 211,199.00 398,861.00 0.00 0.00 0.00 (47.05)
142223-20-3-00-000-3-001-0000-00-0000-000000-00- Recoveries of overpayments 0.00 0.00 262,574.33 1,801,295.54 0.00 0.00 0.00 (85.42)
0000000
142255-20-3-00-000-3-001-0000-00-0000-000000-00- Salary in lieu of notice 0.00 0.00 73,176.00 0.00 0.00 0.00 0.00 0.00
0000000
Total 0.00 0.00 335,750.33 1,801,295.54 0.00 0.00 0.00 (81.36)
142216-21-3-00-000-3-001-0000-00-0000-000000-00- Births and deaths recording fee 0.00 0.00 75,520.52 506,123.50 0.00 0.00 0.00 (85.08)
0000000
0000000
142234-21-3-00-000-3-001-0000-00-0000-000000-00- Vaccination Fees------------ 0.00 0.00 6,100.00 99,450.00 0.00 0.00 0.00 (93.87)
0000000
142255-21-3-00-000-3-001-0000-00-0000-000000-00- Salary in lieu of notice 0.00 0.00 8,106.00 14,647.00 0.00 0.00 0.00 (44.66)
0000000
Total 0.00 0.00 309,792.33 1,192,389.84 0.00 0.00 0.00 (74.02)
142221-23-3-00-000-3-001-0000-00-0000-000000-00- Forestry Inspectorate Earnings 0.00 0.00 1,604,310.00 3,555,703.75 0.00 0.00 0.00 (54.88)
0000000
142222-23-3-00-000-3-001-0000-00-0000-000000-00- Abuko Nature Reserve Zoo entry fee 0.00 0.00 911,320.00 1,488,745.00 0.00 0.00 0.00 (38.79)
0000000
Total 0.00 0.00 2,515,630.00 5,044,448.75 0.00 0.00 0.00 (50.13)
142116-24-3-00-000-3-001-0000-00-0000-000000-00- Gambia daily' receipts 0.00 0.00 4,725.00 35,060.00 0.00 0.00 0.00 (86.52)
0000000
Total 0.00 0.00 4,725.00 35,060.00 0.00 0.00 0.00 (86.52)
114527-25-3-00-000-0-000-0000-00-0000-000000-00- Fishing license and registration fees 0.00 0.00 11,116,611.00 92,810,911.5 0.00 0.00 0.00 (88.02)
0000000 6
Total 0.00 0.00 11,116,611.00 92,810,911.5 0.00 0.00 0.00 (88.02)
6
Page 43 of 378
Approved Revised
Budget % Budget %
111101-99-3-00-000-3-001-0000-00-0000-000000-00- Income Tax-Personal 994,775,890.00 994,775,890.00 169,121,460.2 755,728,547. 0.00 (83.00) (83.00) (77.62)
0000000 6 20
111102-99-3-00-000-3-001-0000-00-0000-000000-00- Environmental Tax on Individuals 800,000.00 800,000.00 0.00 194,059.92 0.00 (100.00) (100.00) (100.00)
0000000
111201-99-3-00-000-3-001-0000-00-0000-000000-00- Income tax payable by Corporations 1,281,442,128.00 1,281,442,128.00 184,274,465.1 1,031,536,44 0.00 (85.62) (85.62) (82.14)
0000000 5 6.02
111301-99-3-00-000-3-001-0000-00-0000-000000-00- Miscellaneous taxes 119,857.00 119,857.00 3,500.00 30,033.95 0.00 (97.08) (97.08) (88.35)
0000000
113301-99-3-00-000-3-001-0000-00-0000-000000-00- Capital Gains Taxes 55,900,000.00 55,900,000.00 13,571,820.88 103,710,393. 0.00 (75.72) (75.72) (86.91)
0000000 40
114110-99-3-00-000-3-001-0000-00-0000-000000-00- VAT 0.00 0.00 184,458,511.0 1,147,152,35 0.00 0.00 0.00 (83.92)
0000000 7 8.78
114112-99-3-00-000-3-001-0000-00-0000-000000-00- Excise Tax (Telecommunication) 0.00 0.00 33,658,043.27 192,264,346. 0.00 0.00 0.00 (82.49)
0000000 05
114121-99-3-00-000-3-001-0000-00-0000-000000-00- Import sales tax on oil 1,006,058,315.00 1,006,058,315.00 159,673,088.3 778,881,436. 0.00 (84.13) (84.13) (79.50)
0000000 5 70
114122-99-3-00-000-3-001-0000-00-0000-000000-00- Import sales tax on non-oil Items 1,239,140,640.00 1,239,140,640.00 186,205,303.3 1,095,399,12 0.00 (84.97) (84.97) (83.00)
0000000 7 8.93
114123-99-3-00-000-3-001-0000-00-0000-000000-00- Domestic sales tax 1,244,300,000.00 1,244,300,000.00 0.00 11,788,306.2 0.00 (100.00) (100.00) (100.00)
0000000 0
114201-99-3-00-000-3-001-0000-00-0000-000000-00- Excise Duty 654,604,954.00 654,604,954.00 0.00 33,763,878.0 0.00 (100.00) (100.00) (100.00)
0000000 0
114202-99-3-00-000-3-001-0000-00-0000-000000-00- Import Excise tax 605,853,074.00 605,853,074.00 100,417,328.9 587,751,051. 0.00 (83.43) (83.43) (82.91)
0000000 7 68
114203-99-3-00-000-3-001-0000-00-0000-000000-00- Domestic Excise Tax 63,554,406.00 63,554,406.00 19,386,673.58 37,692,992.2 0.00 (69.50) (69.50) (48.57)
0000000 0
114204-99-3-00-000-3-001-0000-00-0000-000000-00- Excise Tax (Telecommunication) 236,500,000.00 236,500,000.00 0.00 11,248,425.8 0.00 (100.00) (100.00) (100.00)
0000000 3
114209-99-3-00-000-3-001-0000-00-0000-000000-00- Over time Receipts 0.00 0.00 24,225.00 113,105.00 0.00 0.00 0.00 (78.58)
0000000
114401-99-3-00-000-3-001-0000-00-0000-000000-00- Entertainment tax 800,000.00 800,000.00 0.00 124,747.17 0.00 (100.00) (100.00) (100.00)
0000000
114402-99-3-00-000-3-001-0000-00-0000-000000-00- National education levy 34,151,349.00 34,151,349.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
114404-99-3-00-000-3-001-0000-00-0000-000000-00- Pools betting 300,000.00 300,000.00 3,861,152.93 2,155,895.12 0.00 1,187.05 1,187.05 79.10
0000000
114406-99-3-00-000-3-001-0000-00-0000-000000-00- Air Transport Tax 25,000,000.00 25,000,000.00 1,506,965.68 20,361,996.0 0.00 (93.97) (93.97) (92.60)
0000000 4
114408-99-3-00-000-3-001-0000-00-0000-000000-00- GSM Levy------------ 0.00 0.00 9,959,062.26 83,528,447.0 0.00 0.00 0.00 (88.08)
0000000 3
114511-99-3-00-000-3-001-0000-00-0000-000000-00- Road tax 0.00 0.00 0.00 17,857,241.1 0.00 0.00 0.00 (100.00)
0000000 0
114512-99-3-00-000-3-001-0000-00-0000-000000-00- Motor vehicle licenses 0.00 0.00 11,812,376.00 60,789,393.5 0.00 0.00 0.00 (80.57)
0000000 0
114521-99-3-00-000-3-001-0000-00-0000-000000-00- Casino,Gaming and Machine Licenses 0.00 0.00 0.00 5,102.08 0.00 0.00 0.00 (100.00)
0000000
114528-99-3-00-000-3-001-0000-00-0000-000000-00- Firearms and game licenses 0.00 0.00 125,500.00 522,700.00 0.00 0.00 0.00 (75.99)
0000000
114533-99-3-00-000-3-001-0000-00-0000-000000-00- GSM License fees/Spectrum fees&others 0.00 0.00 10,439,276.66 162,947,906. 0.00 0.00 0.00 (93.59)
0000000 10
Page 44 of 378
Approved Revised
Budget % Budget %
114536-99-3-00-000-3-001-0000-00-0000-000000-00- Cattle Tax 11,646.00 11,646.00 5,750.00 6,795.00 0.00 (50.63) (50.63) (15.38)
0000000
115101-99-3-00-000-3-001-0000-00-0000-000000-00- Import duty on oil 747,685,142.00 747,685,142.00 88,490,208.44 459,580,767. 0.00 (88.16) (88.16) (80.75)
0000000 42
115102-99-3-00-000-3-001-0000-00-0000-000000-00- Import duty on non-oil items 1,948,000,000.00 1,948,000,000.00 302,457,832.4 1,622,066,86 0.00 (84.47) (84.47) (81.35)
0000000 6 0.16
115103-99-3-00-000-3-001-0000-00-0000-000000-00- Customs penalties and forfeitures 223,296.00 223,296.00 735,000.00 1,175,000.00 0.00 229.16 229.16 (37.45)
0000000
115201-99-3-00-000-3-001-0000-00-0000-000000-00- Export duties 0.00 0.00 0.00 56,323.00 0.00 0.00 0.00 (100.00)
0000000
115602-99-3-00-000-3-001-0000-00-0000-000000-00- Environment tax on imports 37,951,520.00 37,951,520.00 7,691,090.00 44,503,075.3 0.00 (79.73) (79.73) (82.72)
0000000 0
115604-99-3-00-000-3-001-0000-00-0000-000000-00- Environmental Tax on Used Cars 20,048,482.00 20,048,482.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
116104-99-3-00-000-3-001-0000-00-0000-000000-00- Stamp Duties ( Checks and Contracts) 88,800,000.00 88,800,000.00 6,597,578.61 52,863,040.2 0.00 (92.57) (92.57) (87.52)
0000000 9
131201-99-3-00-000-3-001-0000-00-0000-000000-00- Bilateral 2,928,951,000.00 2,928,951,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
132201-99-3-00-000-3-001-0000-00-0000-000000-00- Multilateral 7,054,646,000.00 7,054,646,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
133201-99-3-00-000-2-001-0000-00-0000-000000-00- HIPC Receipt 3,408,800,000.00 3,408,800,000.00 1,420,500,000 136,080,000. 0.00 (58.33) (58.33) 943.87
0000000 .00 00
141105-99-3-00-000-3-001-0000-00-0000-000000-00- Interest receipt from GPA 5,000,000.00 5,000,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
141501-99-3-00-000-3-001-0000-00-0000-000000-00- Rent of State Land 193,966.00 193,966.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
141605-99-3-00-000-3-001-0000-00-0000-000000-00- Principal receipt from GPA 60,000,000.00 60,000,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
141943-99-3-00-000-3-001-0000-00-0000-000000-00- Car Park Fees (Area Council) 18,299,550.00 18,299,550.00 2,366,932.90 24,315,757.4 0.00 (87.07) (87.07) (90.27)
0000000 0
142118-99-3-00-000-3-001-0000-00-0000-000000-00- Customs auction sales 300,081.00 300,081.00 0.00 4,118,165.00 0.00 (100.00) (100.00) (100.00)
0000000
142125-99-3-00-000-3-001-0000-00-0000-000000-00- Rental Income 40,372,531.00 40,372,531.00 6,437,338.75 34,594,042.0 0.00 (84.06) (84.06) (81.39)
0000000 9
142201-99-3-00-000-3-001-0000-00-0000-000000-00- Personal number plates 148,344.00 148,344.00 0.00 88,500.00 0.00 (100.00) (100.00) (100.00)
0000000
142202-99-3-00-000-3-001-0000-00-0000-000000-00- Ordinary number plates 5,100,339.00 5,100,339.00 578,700.00 4,777,500.00 0.00 (88.65) (88.65) (87.89)
0000000
142203-99-3-00-000-3-001-0000-00-0000-000000-00- Driving licenses 27,653,739.00 27,653,739.00 0.00 25,963,400.0 0.00 (100.00) (100.00) (100.00)
0000000 0
142204-99-3-00-000-3-001-0000-00-0000-000000-00- International driving licenses 621,002.00 621,002.00 24,000.00 256,000.00 0.00 (96.14) (96.14) (90.63)
0000000
142205-99-3-00-000-3-001-0000-00-0000-000000-00- Intel certificate for motor vehicles 16,573.00 16,573.00 0.00 12,000.00 0.00 (100.00) (100.00) (100.00)
0000000
142207-99-3-00-000-3-001-0000-00-0000-000000-00- Miscellaneous licenses ?Gambia Police 7,897,046.00 7,897,046.00 2,155,200.00 7,455,650.00 0.00 (72.71) (72.71) (71.09)
0000000
142208-99-3-00-000-3-001-0000-00-0000-000000-00- Customs processing fees 327,597,255.00 327,597,255.00 0.00 23,988,311.7 0.00 (100.00) (100.00) (100.00)
0000000 5
142209-99-3-00-000-3-001-0000-00-0000-000000-00- Overtime receipts 69,314.00 69,314.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142214-99-3-00-000-3-001-0000-00-0000-000000-00- Work permit fees 23,289,674.00 23,289,674.00 8,908,200.00 22,312,000.0 0.00 (61.75) (61.75)
0000000 0 Page 45 of(60.07)
378
Approved Revised
Budget % Budget %
142215-99-3-00-000-3-001-0000-00-0000-000000-00- Survey fees 587,542.00 587,542.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142217-99-3-00-000-3-001-0000-00-0000-000000-00- Aliens identity(ID)-cards 10,000,000.00 10,000,000.00 1,089,200.00 4,315,100.00 0.00 (89.11) (89.11) (74.76)
0000000
142218-99-3-00-000-3-001-0000-00-0000-000000-00- Sales of national identity(ID) cards 15,000,000.00 15,000,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142230-99-3-00-000-3-001-0000-00-0000-000000-00- Sales of Customs regulations 12,775.00 12,775.00 23,100.00 56,750.00 0.00 80.82 80.82 (59.30)
0000000
142231-99-3-00-000-3-001-0000-00-0000-000000-00- Road Tax 32,200,000.00 32,200,000.00 7,087,425.80 35,663,636.1 0.00 (77.99) (77.99) (80.13)
0000000 0
142232-99-3-00-000-3-001-0000-00-0000-000000-00- Motor vehicle licenses (registration) 71,300,000.00 71,300,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142250-99-3-00-000-3-001-0000-00-0000-000000-00- Miscellaneous Receipts 7,142,913.00 7,142,913.00 37,475.09 41,314,181.4 0.00 (99.48) (99.48) (99.91)
0000000 6
142257-99-3-00-000-3-001-0000-00-0000-000000-00- Environment Tax on Used Cars------------ 0.00 0.00 (633,750.00) 3,638,450.00 0.00 0.00 0.00 (117.42)
0000000
142260-99-3-00-000-3-001-0000-00-0000-000000-00- Fire Arms and Game Licenses 570,980.00 570,980.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142261-99-3-00-000-3-001-0000-00-0000-000000-00- GSM License Fees 205,022,210.00 205,022,210.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142271-99-3-00-000-3-001-0000-00-0000-000000-00- Fuel Levy 82,004,540.00 82,004,540.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
142272-99-3-00-000-3-001-0000-00-0000-000000-00- Green Tea Tax 775,190.00 775,190.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
144202-99-3-00-000-3-001-0000-00-0000-000000-00- Short Term T-bills&Other Govt Securities 1,236,668,000.00 1,236,668,000.00 200,100,000.0 1,600,000,00 0.00 (83.82) (83.82) (87.49)
0000000 0 0.00
144203-99-3-00-000-3-001-0000-00-0000-000000-00- Project Loans from-Multilateral 3,130,336,000.00 3,130,336,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
144204-99-3-00-000-3-001-0000-00-0000-000000-00- Project Loans from-Bilateral 1,431,381,000.00 1,431,381,000.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
0000000
Total 30,417,978,263.00 30,417,978,263.00 3,143,150,035 10,284,749,2 0.00 (89.67) (89.67) (69.44)

.48 42.97
Grand Total 30,479,978,263.00 30,479,978,263.00 3,380,567,469 11,558,012,8 0.00 (88.91) (88.91) (70.75)
.24 65.13
Page 46 of 378
STATEMENT OF DETAILS OF DEVELOPMENT EXPENDITURE IN LINE WITH APPROPIATION STRUCTUREAS AT 31-12-2017
Budget Entity / Account Code Budget Entity / Account Code Approved Revised Actual Actual % % Saving/ % Saving/ ((2017-2016)/20
Description Budget Budget Expenditure Expenditure Revision (Excess) (Excess) 16)*100 %
against against Increase/
2017 2016 Approved Revised (Decrease) in
Budget Budget Actual
Expenditure
DEVELOPMENT
01-Office of The President
010000023001000200000000000000 Operating Costs 1,500,000.00 500,000.00 0.00 0.000 -66.67 100.00 100.00 0.00
0000000222150
010000023001000200000000000000 Motor Vehicles 950,000.00 450,000.00 0.00 41,090,000.000 -52.63 100.00 100.00 -100.00
0000000232210
010000023001000200000000000000 Support to Local Organisations 500,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000282105
010000023001000400000000000000 Maintenance of Buildings and Facilities 5,000,000.00 3,668,960.50 3,668,960.50 0.000 -26.62 26.62 0.00 0.00
0000000221401
010000023001000400000000000000 Operating Costs 30,000,000.00 26,029,400.00 25,874,461.00 101,258,912.400 -13.24 13.75 0.60 -74.45
0000000222150
010000023001000400000000000000 Construction Of Office Buildings 11,500,000.00 7,519,233.00 7,519,233.00 0.000 -34.62 34.62 0.00 0.00
0000000232120
010000023001000400000000000000 Other Major Rehabilitation Works 5,000,000.00 31,109,491.50 30,905,296.24 4,617,927.700 522.19 -518.11 0.66 569.25
0000000232147
010000023001000400000000000000 Motor Vehicles 20,000,000.00 0.00 0.00 64,192,200.000 -100.00 100.00 0.00 -100.00
0000000232210
010000023001047700000000000000 Construction Of Office Buildings 10,000,000.00 10,000,000.00 10,000,000.00 1,286,331.000 0.00 0.00 0.00 677.40
0000000232120
010000023001054100000000000000 Operating Costs 5,000,000.00 1,667,881.00 1,667,881.00 0.000 -66.64 66.64 0.00 0.00
0000000222150
010000023001054100000000000000 Construction Of Office Buildings 10,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232120
Total Budget Entity 99,450,000.00 80,944,966.00 79,635,831.74 212,445,371.10
02-National Assembly
020000023001028100000000000000 Construction Of Office Buildings 0.00 0.00 0.00 7,553,240.000 0.00 0.00 0.00 -100.00
0000000232120
020000023001028100000000000000 Office Equipment 0.00 3,500,000.00 3,499,591.50 999,800.000 0.00 0.00 0.01 250.03
0000000232240
029900123001000000000000000000 Consultancy 1,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000221701
029900123001000000000000000000 Office Equipment 700,000.00 4,300,000.00 4,299,950.00 0.000 514.29 -514.28 0.00 0.00
0000000232240
Page 47 of 378
st
The Government
Total Budget Entity of The Gambia Consolidated Financial Statements1,700,000.00
31 December 20177,800,000.00 7,799,541.50 8,553,040.00
03-Judiciary
ghg 2017 2016 Approved Revised (Decrease) in
Expenditure
0000000232120
030000023001000700000000000000 Other Major Rehabilitation Works 1,000,000.00 4,000,000.00 2,000,000.00 0.000 300.00 -100.00 50.00 0.00
0000000232147
Total Budget Entity 4,000,000.00 4,000,000.00 2,000,000.00 0.00
06-National Audit Office

060000023001056200000000000000 Construction Of Office Buildings 70,100,000.00 36,418,789.86 34,660,718.81 0.000 -48.05 50.56 4.83 0.00
0000000232120
07-Ministry of Defence
0000000232120
070000023001015400000000000000 Military Barracks, Facilities and Structures 1,000,000.00 2,000,000.00 1,999,858.00 14,795,844.750 100.00 -99.99 0.01 -86.48
0000000232125
08-Ministry of Interior
080000023001000800000000000000 Construction Of Office Buildings 450,000.00 450,000.00 131,795.00 456,500.000 0.00 70.71 70.71 -71.13
0000000232120
080000023001000800000000000000 Other Major Rehabilitation Works 350,000.00 350,000.00 346,000.00 2,615,260.000 0.00 1.14 1.14 -86.77
0000000232147
080000023001000900000000000000 ICT infrast,hardware,network&facilities 200,000.00 200,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000231109
080000023001000900000000000000 Construction Of Office Buildings 600,000.00 600,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232120
080000023001001000000000000000 Construction Of Office Buildings 50,000.00 50,000.00 0.00 1,000,000.000 0.00 100.00 100.00 -100.00
0000000232120
080000023001001000000000000000 Other Major Rehabilitation Works 50,000.00 50,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232147
080000023001001100000000000000 ICT infrast,hardware,network&facilities 75,000.00 75,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000231109
080000023001001100000000000000 Other Major Rehabilitation Works 750,000.00 232,000.00 0.00 0.000 -69.07 100.00 100.00 0.00
0000000232147
0000000232120
Total Budget Entity 4,175,000.00 2,007,000.00 477,795.00 4,071,760.00
09-Ministry of Tourism and

090000023001050800000000000000
Culture Other Major Rehabilitation Works 5,360,000.00 5,360,000.00 5,360,000.00 3,000,000.000 0.00 0.00 0.00 78.67
0000000232147
Page 48 of 378
Total Budget Entity of The Gambia Consolidated Financial Statements5,360,000.00
The Government 31 st December 2017
5,360,000.00 5,360,000.00 3,000,000.00
10-Ministry of Foreign
Affairs
Expenditure
100000023001000000000000000000 Purchase of Generator 750,000.00 2,000.00 0.00 0.000 -99.73 100.00 100.00 0.00
0000000221411
100000023001000000000000000000 Motor Vehicles 1,070,000.00 3,736,649.51 3,726,500.00 0.000 249.22 -248.27 0.27 0.00
0000000232210
100000023001000000000000000000 Furniture and Fittings 5,850,000.00 790,900.00 0.00 0.000 -86.48 100.00 100.00 0.00
0000000232230
100000023001000000000000000000 Office Equipment 4,125,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232240
100000023001015500000000000000 Other Major Rehabilitation Works 0.00 0.00 0.00 4,395,812.330 0.00 0.00 0.00 -100.00
0000000232147
100000023001033700000000000000 Construction Of Chancery 0.00 0.00 0.00 1,096,110.000 0.00 0.00 0.00 -100.00
0000000232151
100000023001051500000000000000 Construction Of Chancery 0.00 0.00 0.00 31,261,776.000 0.00 0.00 0.00 -100.00
0000000232151
100000023001054300000000000000 Other Major Rehabilitation Works 1,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232147
0000000232147
100000023001054400000000000000 Land Levelling and Fencing 5,000,000.00 4,911,803.00 2,156,250.04 0.000 -1.76 56.87 56.10 0.00
0000000235105
100000023001054500000000000000 Other Major Rehabilitation Works 1,000,000.00 226,033.78 226,033.78 0.000 -77.40 77.40 0.00 0.00
0000000232147
100000023001054600000000000000 Construction Of Chancery 5,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232151
100000023001055800000000000000 Other Major Rehabilitation Works 15,000,000.00 10,000,000.00 0.00 0.000 -33.33 100.00 100.00 0.00
0000000232147
100000023001055900000000000000 Construction Of Chancery 5,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232151
100000023001056000000000000000 Construction Of Chancery 26,000,000.00 23,237,150.76 23,237,150.76 0.000 -10.63 10.63 0.00 0.00
0000000232151
100000023001056900000000000000 Other Major Rehabilitation Works 0.00 469,185.00 0.00 0.000 0.00 0.00 100.00 0.00
0000000232147
104001723001000000000000000000 Motor Vehicles 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232210
104001923001000000000000000000 Motor Vehicles 0.00 500,000.00 0.00 0.000 0.00 0.00 100.00 0.00
0000000232210
104002223001000000000000000000 Motor Vehicles 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232210
104002523001000000000000000000 Motor Vehicles 0.00 354,082.00 0.00 0.000 0.00 0.00 100.00 0.00
0000000232210
11-Attorney General's
110000023001056300000000000000
Chambers & Ministry of Construction Of Office Buildings 1,790,000.00 1,790,000.00 0.00 0.000 0.00 Page
100.00 49 100.00
of 378 0.00
0000000232120
Justice The Government of The Gambia Consolidated Financial Statements 31 st December 2017
Total Budget Entity 1,790,000.00 1,790,000.00 0.00 0.00
Expenditure
12-Ministry of Finance
120000021403028000000000000000 Allowances 0.00 0.00 0.00 (13,000.000) 0.00 0.00 0.00 -100.00
0000000211104
120000022402028000000000000000 Basic Salary 0.00 0.00 0.00 (5,718.000) 0.00 0.00 0.00 -100.00
0000000211101
120000022402028000000000000000 Allowances 0.00 0.00 420.00 420.000 0.00 0.00 0.00 0.00
0000000211104
120000022402053800000000000000 Maintenance of vehicles 0.00 0.00 0.00 62,500.000 0.00 0.00 0.00 -100.00
0000000221302
120000022403053800000000000000 Telecommunication Expenses 239,400.00 239,400.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221201
120000022403053800000000000000 Rents and Rates 399,000.00 399,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221203
120000022403053800000000000000 Maintenance of vehicles 414,960.00 414,960.00 62,500.00 0.000 0.00 84.94 84.94 0.00
0000000221302
120000022403053800000000000000 Conferences, Workshop and Seminars 132,986.00 132,986.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221501
120000022403053800000000000000 National records services expenses 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221610
120000022403053800000000000000 Consultancy 5,000,000.00 5,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
120000022403053800000000000000 Training 8,000,000.00 8,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
120000022403053800000000000000 Hardware: Servers and Equipment 2,000,000.00 2,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232222
120000022403053800000000000000 Furniture and Fittings 132,986.00 132,986.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232230
120000022410053900000000000000 Basic Salary 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000211101
120000022410053900000000000000 Conferences, Workshop and Seminars 478,800.00 478,800.00 75,000.00 0.000 0.00 84.34 84.34 0.00
0000000221501
120000022410053900000000000000 Project evaluation and Monitoring 558,600.00 558,600.00 12,500.00 0.000 0.00 97.76 97.76 0.00
0000000221608
120000022410053900000000000000 Consultancy 3,000,000.00 3,000,000.00 25,000.00 0.000 0.00 99.17 99.17 0.00
0000000221701
120000022410053900000000000000 Audit Fees 195,510.00 195,510.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221703
120000022410053900000000000000 Training 3,767,100.00 3,767,100.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
120000022410053900000000000000 Application Software Systems and Licenses 7,000,000.00 7,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232223
120000022442051100000000000000 Operating Costs 13,000,000.00 13,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
120000023001028000000000000000 Maintenance of vehicles 0.00 0.00 0.00 62,500.000 0.00 0.00
0000000221302 Page 50 of0.00
378 -100.00
st December 2017
The Government of The Gambia Consolidated
120000023001028000000000000000 Miscellaneous office expenses Financial Statements 31 0.00 0.00 0.00 35,171.750 0.00 0.00 0.00 -100.00
0000000221603
Expenditure
120000023001050900000000000000 Other Equity Participation 8,000,000.00 24,128,996.20 21,828,579.20 23,495,005.590 201.61 -172.86 9.53 -7.09
0000000282210
120000023001053800000000000000 Travel Expenses 0.00 437,448.80 437,448.80 0.000 0.00 0.00 0.00 0.00
0000000221101
120000023001053800000000000000 Electricity ,Water & Sewage 732,032.00 732,032.00 782,032.00 732,032.000 0.00 -6.83 -6.83 6.83
0000000221202
120000023001053800000000000000 Maintenance of vehicles 250,000.00 250,000.00 187,500.00 125,000.000 0.00 25.00 25.00 50.00
0000000221302
120000023001053800000000000000 Maintenance of Equipment 250,000.00 187,500.00 187,500.00 250,000.000 -25.00 25.00 0.00 -25.00
0000000221404
120000023001053800000000000000 Conferences, Workshop and Seminars 250,000.00 250,000.00 312,500.00 187,500.000 0.00 -25.00 -25.00 66.67
0000000221501
120000023001053800000000000000 Stationery 95,760.00 95,760.00 95,760.00 95,760.000 0.00 0.00 0.00 0.00
0000000221602
120000023001053800000000000000 Miscellaneous office expenses 140,687.00 140,687.00 140,688.00 168,015.250 0.00 0.00 0.00 -16.26
0000000221603
120000023001053800000000000000 Printing Expenses 3,266,000.00 3,266,000.00 266,000.00 266,000.000 0.00 91.86 91.86 0.00
0000000221607
120000023001053800000000000000 Advertisements and Publications 119,700.00 119,700.00 89,775.00 119,700.000 0.00 25.00 25.00 -25.00
0000000221609
120000023001053800000000000000 Advertisement 0.00 0.00 29,925.00 0.000 0.00 0.00 0.00 0.00
0000000221614
120000023001053800000000000000 Training 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221902
120000023001053800000000000000 Insurance 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000222116
120000023001053800000000000000 Hardware: Servers and Equipment 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232222
120000023001053800000000000000 Other Intangible Fixed Assets 798,000.00 798,000.00 823,000.00 798,000.000 0.00 -3.13 -3.13 3.13
0000000232312
120000023001053900000000000000 Travel Expenses 200,000.00 200,000.00 200,000.00 200,000.000 0.00 0.00 0.00 0.00
0000000221101
120000023001053900000000000000 Telecommunication Expenses 200,000.00 200,000.00 200,000.00 200,000.000 0.00 0.00 0.00 0.00
0000000221201
120000023001053900000000000000 Electricity ,Water & Sewage 200,000.00 200,000.00 150,000.00 200,000.000 0.00 25.00 25.00 -25.00
0000000221202
120000023001053900000000000000 Purchase of fuel and lubricants 300,000.00 300,000.00 300,000.00 300,000.000 0.00 0.00 0.00 0.00
0000000221301
120000023001053900000000000000 Maintenance of vehicles 200,000.00 200,000.00 200,000.00 200,000.000 0.00 0.00 0.00 0.00
0000000221302
120000023001053900000000000000 Conferences, Workshop and Seminars 100,000.00 100,000.00 32,500.00 100,000.000 0.00 67.50 67.50 -67.50
0000000221501
120000023001053900000000000000 Stationery 30,000.00 30,000.00 22,500.00 29,999.600 0.00 25.00 25.00 -25.00
0000000221602
120000023001053900000000000000 Miscellaneous office expenses 50,000.00 50,000.00 50,000.00 50,000.000 0.00 Page
0.00 51 of0.00
378 0.00
0000000221603 The Government of The Gambia Consolidated Financial Statements 31 st December 2017
Expenditure
120000023001053900000000000000 Project evaluation and Monitoring 50,000.00 50,000.00 25,000.00 50,000.000 0.00 50.00 50.00 -50.00
0000000221608
120000023001053900000000000000 Advertisements and Publications 50,000.00 50,000.00 62,500.00 50,000.000 0.00 -25.00 -25.00 25.00
0000000221609
120000023001053900000000000000 Consultancy 100,000.00 100,000.00 75,000.00 100,000.000 0.00 25.00 25.00 -25.00
0000000221701
120000023001053900000000000000 Training 50,000.00 50,000.00 50,000.00 50,000.000 0.00 0.00 0.00 0.00
0000000221902
120000023001053900000000000000 Operating Costs 1,060,000.00 1,060,000.00 1,060,000.00 1,060,000.000 0.00 0.00 0.00 0.00
0000000222150
120000023001053900000000000000 Construction Of Office Buildings 1,000,000.00 1,000,000.00 1,000,000.00 0.000 0.00 0.00 0.00 0.00
0000000232120
120000023001053900000000000000 Furniture and Fittings 100,000.00 100,000.00 75,000.00 100,000.000 0.00 25.00 25.00 -25.00
0000000232230
16-Ministry of Local
160000021444051900000000000000
Government and Lands Operating Costs 142,330,000.00 142,330,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
Total Budget Entity 142,330,000.00 142,330,000.00 0.00 0.00
17-Ministry of Agriculture
170000021402048300000000000000 Civil maintenance works 170,600,500.00 170,600,500.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221407
170000021402048300000000000000 Emergency Road Repairs 93,266,025.00 93,266,025.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221410
170000021402048300000000000000 Consultancy 12,562,515.00 12,562,515.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
170000021402048300000000000000 Training 9,835,470.00 9,835,470.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
170000021402048300000000000000 Operating Costs 22,235,490.00 22,235,490.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
170000021402054200000000000000 Consultancy 12,708,000.00 12,708,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
170000021402054200000000000000 Training 13,945,000.00 13,945,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
170000021402054200000000000000 Operating Costs 7,074,000.00 7,074,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
170000021402054200000000000000 Livestock Production 42,000,000.00 42,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222151
170000021402054200000000000000 Agricultural Equipment and Machinery 20,288,000.00 20,288,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232260
170000021402054200000000000000 Construct. of Irrigation Infrastructure &Land 41,000,000.00 41,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000235110 Dev. Page 52 of 378
170000021410052200000000000000
The Government of 31 st December 20175,000,000.00
The Gambia Consolidated Financial Statements5,000,000.00
Training 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
Expenditure
170000021410052200000000000000 Operating Costs 10,000,000.00 10,000,000.00 480,000.00 0.000 0.00 95.20 95.20 0.00
0000000222150
170000021410052200000000000000 Other Major Rehabilitation Works 40,000,000.00 40,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232147
0000000235110 Dev.
170000021410052200000000000000 Support to Local Organisations 10,200,000.00 10,200,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000282105
170000021414053600000000000000 Travel Expenses 918,400.00 918,400.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221101
170000021414053600000000000000 Purchase of fuel and lubricants 1,882,720.00 1,882,720.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221301
170000021414053600000000000000 Civil maintenance works 60,268,800.00 60,268,800.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221407
170000021414053600000000000000 Consultancy 18,597,600.00 18,597,600.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
170000021414053600000000000000 Training 2,181,200.00 2,181,200.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
170000021414053600000000000000 Operating Costs 11,761,364.00 11,761,364.00 83,000.00 0.000 0.00 99.29 99.29 0.00
0000000222150
170000021414053600000000000000 Motor Vehicles 4,821,600.00 4,821,600.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232210
170000022402048300000000000000 Operating Costs 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000222150
170000022402052300000000000000 Conferences, Workshop and Seminars 2,183,781.00 2,183,781.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221501
170000022402052300000000000000 Stationery 242,542.00 242,542.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221602
170000022402052300000000000000 Consultancy 6,000,000.00 6,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
170000022402052300000000000000 Vaccines 485,284.00 485,284.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221802
170000022402052300000000000000 Training 14,437,622.00 14,437,622.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
170000022402052300000000000000 Studies and Surveys 727,927.00 727,927.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222144
170000022402052300000000000000 Operating Costs 6,000,000.00 6,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
170000022402052300000000000000 Supervision 242,642.00 242,642.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222153
170000022402052300000000000000 Wells,Boreholes,Water Points & Reticulation 4,000,000.00 4,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232142 Sys.
170000022402052300000000000000 Fish Ponds and Water Breeding Facilities 242,642.00 242,642.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232144
170000022402052300000000000000 Other Major Rehabilitation Works 12,000,000.00 12,000,000.00 0.00 0.000 0.00 Page
100.00 53 100.00
of 378 0.00
Expenditure
170000022402052300000000000000 Motor Vehicles 1,698,496.00 1,698,496.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232210
170000022402052300000000000000 Motorbikes and Bicycles 2,062,460.00 2,062,460.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232218
170000022402052300000000000000 Office Equipment 4,488,884.00 4,488,884.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232240
170000022402052300000000000000 Livestock 5,000,000.00 5,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232301
0000000235110 Dev.
170000022402052300000000000000 Support for Local Human Resource Dev 10,000,000.00 10,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000282107
170000022411047900000000000000 Travel Expenses 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221101
170000022411047900000000000000 Consultancy 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221701
170000022411047900000000000000 Specialized and Technical Materials 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221806
170000022411047900000000000000 Training 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221902
170000022411047900000000000000 Operating Costs 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000222150
170000022411047900000000000000 Other Major Rehabilitation Works 5,000,000.00 5,000,000.00 388,100.00 0.000 0.00 92.24 92.24 0.00
0000000232147
170000022411047900000000000000 Motor Vehicles 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232210
170000022411047900000000000000 ICT infrast,hardware,network&facilities 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232226
170000022411047900000000000000 Office Equipment 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000232240
170000022411047900000000000000 Land Levelling and Fencing 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000235105
170000022411047900000000000000 Construct. of Irrigation Infrastructure &Land 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000235110 Dev.
170000023001004900000000000000 Allowances 0.00 0.00 1,620.00 1,620.000 0.00 0.00 0.00 0.00
0000000211104
170000023001026300000000000000 Operating Costs 8,000,000.00 13,900,000.00 13,899,999.51 0.000 73.75 -73.75 0.00 0.00
0000000222150
170000023001026300000000000000 Plants, machinery and equipment 375,000.00 375,000.00 335,000.00 0.000 0.00 10.67 10.67 0.00
0000000231107
170000023001026300000000000000 Construction Of Office Buildings 2,000,000.00 700,000.00 626,126.25 0.000 -65.00 68.69 10.55 0.00
0000000232120
170000023001027000000000000000 Agricultural Inputs 344,714.00 74,714.00 0.00 0.000 -78.33 100.00 100.00 0.00
0000000221808
170000023001027000000000000000 Agricultural Equipment and Machinery 5,000,000.00 4,595,000.00 4,307,450.00 0.000 -8.10 Page
13.85 54 of6.26
378 0.00
Expenditure
170000023001027000000000000000 Land Levelling and Fencing 6,000,000.00 899,089.00 899,088.15 0.000 -85.02 85.02 0.00 0.00
0000000235105
170000023001027100000000000000 Construct. of Irrigation Infrastructure &Land 5,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000235110 Dev.
0000000235110 Dev.
0000000235110 Dev.
0000000235110 Dev.
170000023001027500000000000000 Maintenance of plant and machinery 2,500,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000221402
170000023001027500000000000000 Research 2,000,000.00 1,000,000.00 1,000,000.00 0.000 -50.00 50.00 0.00 0.00
0000000221905
170000023001027500000000000000 Irrigation Equipment 3,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232263
170000023001027600000000000000 Stationery 790,000.00 340,000.00 340,000.00 0.000 -56.96 56.96 0.00 0.00
0000000221602
170000023001027600000000000000 Training 6,750,000.00 250,000.00 250,000.00 0.000 -96.30 96.30 0.00 0.00
0000000221902
170000023001027600000000000000 Studies and Surveys 1,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000222144
170000023001027600000000000000 Audio Visual,Radio Equipment and 10,195,078.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000232225 Installations
170000023001044800000000000000 Operating Costs 4,000,000.00 0.00 0.00 2,653,130.620 -100.00 100.00 0.00 -100.00
0000000222150
170000023001046800000000000000 Operating Costs 2,000,000.00 49,198.00 49,197.09 1,200,000.000 -97.54 97.54 0.00 -95.90
0000000222150
170000023001047900000000000000 Operating Costs 0.00 5,400,000.00 5,195,759.16 5,400,000.000 0.00 0.00 3.78 -3.78
0000000222150
170000023001048300000000000000 Operating Costs 4,000,000.00 4,000,000.00 4,000,000.00 4,000,000.000 0.00 0.00 0.00 0.00
0000000222150
170000023001049000000000000000 Range and pasture improvement 320,000.00 320,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221405
170000023001049000000000000000 Vaccines 3,500,000.00 1,884,000.00 1,860,000.00 0.000 -46.17 46.86 1.27 0.00
0000000221802
170000023001049000000000000000 Disease Control 2,400,000.00 2,400,000.00 900,000.00 0.000 0.00 62.50 62.50 0.00
0000000222139
170000023001049000000000000000 Livestock Production 1,200,000.00 1,200,000.00 1,199,990.00 0.000 0.00 0.00 0.00 0.00
0000000222151
170000023001049000000000000000 Motorbikes and Bicycles 1,000,000.00 1,000,000.00 1,000,000.00 0.000 0.00 0.00 0.00 0.00
0000000232218
170000023001049000000000000000 Livestock 1,200,000.00 1,200,000.00 1,200,000.00 0.000 0.00 0.00 0.00 0.00
0000000232301
170000023001049000000000000000 Stock Routes Marking 100,000.00 0.00 0.00 0.000 -100.00 Page
100.00 55 of0.00
378 0.00
Expenditure
170000023001052200000000000000 Operating Costs 5,000,000.00 5,000,000.00 5,000,000.00 6,000,000.000 0.00 0.00 0.00 -16.67
0000000222150
170000023001052300000000000000 Operating Costs 2,000,000.00 189,984.00 189,983.40 865,000.000 -90.50 90.50 0.00 -78.04
0000000222150
170000023001053600000000000000 Operating Costs 1,000,000.00 1,700,000.00 1,700,000.00 885,000.000 70.00 -70.00 0.00 92.09
0000000222150
170000023001054200000000000000 Operating Costs 0.00 4,900,000.00 4,900,000.00 5,554,000.000 0.00 0.00 0.00 -11.78
0000000222150
170000023001271600000000000000 Maintenance of plant and machinery 2,000,000.00 5,000.00 0.00 568,547.000 -99.75 100.00 100.00 -100.00
0000000221402
170000023001271600000000000000 Drugs,Dressing and Medical supplies 0.00 0.00 0.00 67,440.000 0.00 0.00 0.00 -100.00
0000000221801
170000023001271600000000000000 Vaccines 0.00 0.00 0.00 450,000.000 0.00 0.00 0.00 -100.00
0000000221802
170000023001271600000000000000 Specialized and Technical Materials 4,000,000.00 1,400,000.00 1,387,000.00 978,600.000 -65.00 65.33 0.93 41.73
0000000221806
170000023001271600000000000000 Agricultural Inputs 0.00 2,207,000.00 1,733,000.00 1,080,837.080 0.00 0.00 21.48 60.34
0000000221808
170000023001271600000000000000 Training 3,000,000.00 2,546,120.00 2,509,132.20 3,736,388.000 -15.13 16.36 1.45 -32.85
0000000221902
170000023001271600000000000000 Animal Breeding Scheme 0.00 0.00 0.00 1,499,690.000 0.00 0.00 0.00 -100.00
0000000222103
170000023001271600000000000000 Disease Control 0.00 0.00 0.00 1,477,300.000 0.00 0.00 0.00 -100.00
0000000222139
170000023001271600000000000000 Rural Poultry Production 0.00 0.00 0.00 1,172,200.000 0.00 0.00 0.00 -100.00
0000000222156
170000023001271600000000000000 Furniture and Fittings 0.00 0.00 0.00 2,107,000.000 0.00 0.00 0.00 -100.00
0000000231108
170000023001271600000000000000 ICT infrast,hardware,network&facilities 0.00 0.00 0.00 35,000.000 0.00 0.00 0.00 -100.00
0000000231109
0000000232120
170000023001271600000000000000 Roads, and Bridges 0.00 0.00 0.00 10,164,099.830 0.00 0.00 0.00 -100.00
0000000232131
170000023001271600000000000000 Other Major Rehabilitation Works 3,000,000.00 8,645,880.00 8,618,872.25 9,985,942.170 188.20 -187.30 0.31 -13.69
0000000232147
170000023001271600000000000000 Irrigation Equipment 3,000,000.00 3,300,000.00 3,299,980.00 0.000 10.00 -10.00 0.00 0.00
0000000232203
170000023001271600000000000000 Motor Vehicles 0.00 0.00 0.00 6,223,750.000 0.00 0.00 0.00 -100.00
0000000232210
170000023001271600000000000000 Motorbikes and Bicycles 0.00 0.00 0.00 1,188,000.000 0.00 0.00 0.00 -100.00
0000000232218
170000023001271600000000000000 Laboratory Equipment and Instruments 0.00 0.00 0.00 445,000.000 0.00 0.00 0.00 -100.00
0000000232250
170000023001271600000000000000 Land Levelling and Fencing 10,000,000.00 959,000.00 427,500.00 3,865,180.640 -90.41 Page
95.73 56 of 378
55.42 -88.94
STATEMENT OF DETAILS OF DEVELOPMENT t EXPENDITURE IN LINE WITH APPROPIATION STRUCTUREAS AT 31-12-2017
Expenditure
170000023001271600000000000000 Construct. of Irrigation Infrastructure &Land 5,000,000.00 1,100,000.00 1,054,847.68 13,162,104.380 -78.00 78.90 4.10 -91.99
0000000235110 Dev.
170000023001271700000000000000 Maintenance of Equipment 0.00 0.00 0.00 920,735.000 0.00 0.00 0.00 -100.00
0000000221404
170000023001271700000000000000 Consultancy 0.00 500,000.00 459,000.00 0.000 0.00 0.00 8.20 0.00
0000000221701
170000023001271700000000000000 Agricultural Inputs 2,000,000.00 1,650,000.00 1,650,000.00 0.000 -17.50 17.50 0.00 0.00
0000000221808
170000023001271700000000000000 Operating Costs 3,000,000.00 0.00 0.00 8,957,500.000 -100.00 100.00 0.00 -100.00
0000000222150
170000023001271700000000000000 ICT infrast,hardware,network&facilities 0.00 0.00 0.00 160,000.000 0.00 0.00 0.00 -100.00
0000000231109
170000023001271700000000000000 Office Equipment 0.00 2,500,000.00 2,465,800.00 1,239,500.000 0.00 0.00 1.37 98.94
0000000232240
170000023001271700000000000000 Land Development 4,000,000.00 0.00 0.00 4,745,623.470 -100.00 100.00 0.00 -100.00
0000000235130
170000023001271800000000000000 Maintenance of Buildings and Facilities 0.00 0.00 0.00 449,989.000 0.00 0.00 0.00 -100.00
0000000221401
170000023001271800000000000000 Specialized and Technical Materials 1,000,000.00 1,000,000.00 988,400.00 0.000 0.00 1.16 1.16 0.00
0000000221806
170000023001271800000000000000 Training 1,000,000.00 1,000,000.00 998,760.00 139,882.280 0.00 0.12 0.12 614.00
0000000221902
170000023001271800000000000000 Furniture and Fittings 1,000,000.00 0.00 0.00 991,000.000 -100.00 100.00 0.00 -100.00
0000000231108
170000023001271900000000000000 Research 0.00 4,631,000.00 4,631,000.00 985,000.000 0.00 0.00 0.00 370.15
0000000221905
170000023001271900000000000000 Furniture and Fittings 0.00 0.00 0.00 220,000.000 0.00 0.00 0.00 -100.00
0000000231108
170000023001271900000000000000 Laboratory Equipment and Instruments 0.00 0.00 0.00 634,000.000 0.00 0.00 0.00 -100.00
0000000232250
18-Ministry of
180000022402028600000000000000
Works,Construction & Roads, and Bridges 50,000,000.00 47,550,000.00 0.00 0.000 -4.90 100.00 100.00 0.00
0000000232131
Infrastructure
180000022404054000000000000000 Highways 25,000,000.00 25,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232130
180000022414049300000000000000 Highways 46,000,000.00 39,000,000.00 0.00 0.000 -15.22 100.00 100.00 0.00
0000000232130
180000022420054000000000000000 Consultancy 5,000,000.00 5,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
180000022420054000000000000000 Highways 14,000,000.00 14,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232130
180000022421054000000000000000 Highways 15,000,000.00 15,000,000.00 0.00 0.000 0.00 Page
100.00 57 100.00
of 378 0.00
0000000232130
The Government
180000022501054000000000000000
of The Gambia Consolidated Financial Statements 31 st December 2017
Highways 55,000,000.00 55,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232130
Expenditure
180000022559054000000000000000 Highways 50,000,000.00 50,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232130
180000023001006800000000000000 Roads, and Bridges 0.00 0.00 0.00 147,025,904.600 0.00 0.00 0.00 -100.00
0000000232131
180000023001006800000000000000 Transfers to Development Fund 20,000,000.00 400.00 0.00 0.000 -100.00 100.00 100.00 0.00
0000000251103
180000023001028300000000000000 Other Major Rehabilitation Works 2,000,000.00 0.00 0.00 20,830,000.000 -100.00 100.00 0.00 -100.00
0000000232147
180000023001028400000000000000 Land Compensation 3,000,000.00 0.00 0.00 1,890,317.000 -100.00 100.00 0.00 -100.00
0000000221815
180000023001028600000000000000 Consultancy 3,360,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000221701
180000023001028600000000000000 Roads, and Bridges 10,000,000.00 1,202,282.70 0.00 0.000 -87.98 100.00 100.00 0.00
0000000232131
180000023001049300000000000000 Highways 30,000,000.00 30,000,000.00 30,000,000.00 0.000 0.00 0.00 0.00 0.00
0000000232130
180000023001050600000000000000 Maintenance of Buildings and Facilities 2,000,000.00 1,000,000.00 992,611.00 0.000 -50.00 50.37 0.74 0.00
0000000221401
180000023001050600000000000000 Civil maintenance works 0.00 4,000,000.00 0.00 64,160.000 0.00 0.00 100.00 -100.00
0000000221407
180000023001050600000000000000 Consultancy 1,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000221701
0000000232147
180000023001050700000000000000 Construction Of Office Buildings 15,000,000.00 0.00 0.00 13,605,013.500 -100.00 100.00 0.00 -100.00
0000000232120
180000023001050700000000000000 Highways 40,000,000.00 87,000.00 0.00 0.000 -99.78 100.00 100.00 0.00
0000000232130
180000023001050700000000000000 Roads, and Bridges 210,000,000.00 129,500,000.00 129,478,456.04 0.000 -38.33 38.34 0.02 0.00
0000000232131
180000023001054000000000000000 Highways 10,000,000.00 9,400,000.00 9,395,851.92 0.000 -6.00 6.04 0.04 0.00
0000000232130
180000023001055700000000000000 Consultancy 20,000,000.00 9,200,000.00 9,189,671.90 0.000 -54.00 54.05 0.11 0.00
0000000221701
180000023001055700000000000000 Studies and Surveys 5,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000222144
180000023001055700000000000000 Operating Costs 10,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000222150
19-Ministry of
190000022428052000000000000000
Trade,Industry & Operating Costs 10,000,000.00 10,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
Employment
190000023001052000000000000000
0000000222150
Operating Costs 0.00 0.00 0.00 4,600,000.000 0.00 Page
0.00 58 of0.00
378 -100.00
st December 2017
The Government of The Gambia Consolidated Financial
190000023001052000000000000000 Telecomms, Infrastructure, Networks and
Statements 31
844,096.00 844,096.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232221 Equipment
Expenditure
Total Budget Entity 10,844,096.00 10,844,096.00 0.00 4,600,000.00
20-Ministry of Basic and

200000021410017200000000000000
Secondary Education Operating Costs 0.00 0.00 837,963.00 0.000 0.00 0.00 0.00 0.00
0000000222150
200000021410017200000000000000 Schools, Laboratories and Facilities 0.00 0.00 46,296.00 0.000 0.00 0.00 0.00 0.00
0000000232121
200000022001008800000000000000 Miscellaneous office expenses 0.00 0.00 0.00 33,333.670 0.00 0.00 0.00 -100.00
0000000221603
200000022001008800000000000000 Training 0.00 0.00 0.00 10,983,334.000 0.00 0.00 0.00 -100.00
0000000221902
200000022001009300000000000000 Basic Salary 0.00 0.00 -24,632.00 (14,179.200) 0.00 0.00 0.00 73.72
0000000211101
200000022001009300000000000000 Operating Costs 0.00 0.00 0.00 1,000,000.000 0.00 0.00 0.00 -100.00
0000000222150
200000022410007000000000000000 Increasing Access & Equity to Basic Education 5,000,000.00 5,000,000.00 0.00 3,958,332.710 0.00 100.00 100.00 -100.00
0000000221909
200000022410008300000000000000 Operating Costs 10,000,000.00 10,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
200000022410008500000000000000 Improving the Quality of Teaching and 10,000,000.00 10,000,000.00 1,600,000.64 308,333.990 0.00 84.00 84.00 418.92
0000000221910 Learning
200000022410008500000000000000 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 883,333.330 0.00 0.00 0.00 -100.00
0000000221911
200000022410009300000000000000 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000221911
200000022410049800000000000000 Basic Salary 0.00 0.00 -2,500.00 0.000 0.00 0.00 0.00 0.00
0000000211101
200000022414008500000000000000 Increasing Access & Equity to Basic Education 10,000,000.00 10,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221909
200000022414008500000000000000 Improving the Quality of Teaching and 6,000,000.00 6,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221910 Learning
200000022414008500000000000000 Strengthening Mgt& Instit. capacity 676,000.00 676,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221911
200000022414008500000000000000 Operating Costs 122,000.00 122,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
200000022423008500000000000000 Operating Costs 0.00 0.00 6,781,233.97 4,116,666.660 0.00 0.00 0.00 64.73
0000000222150
200000022559008300000000000000 Operating Costs 954,440.00 954,440.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
200000022559008500000000000000 Increasing Access & Equity to Basic Education 50,000,000.00 50,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221909
200000023001007000000000000000 Allowances 0.00 0.00 18,803.38 18,803.380 0.00 0.00 0.00 0.00
0000000211104
200000023001007000000000000000 Maintenance of Equipment 0.00 0.00 0.00 66,667.000 0.00 Page
0.00 59 of0.00
378 -100.00
0000000221404
The Government
200000023001007000000000000000
Operating Costs 2,000,000.00 2,000,000.00 2,900,000.00 1,833,333.320 0.00 -45.00 -45.00 58.18
0000000222150
Expenditure
200000023001008300000000000000 Maintenance of Equipment 800,000.00 800,000.00 589,459.69 766,666.030 0.00 26.32 26.32 -23.11
0000000221404
200000023001008300000000000000 Increasing Access & Equity to Basic Education 0.00 0.00 0.00 3,266,666.660 0.00 0.00 0.00 -100.00
0000000221909
200000023001008300000000000000 Operating Costs 6,000,000.00 6,000,000.00 5,166,666.67 6,000,000.000 0.00 13.89 13.89 -13.89
0000000222150
200000023001008400000000000000 Operating Costs 0.00 0.00 833,333.33 900,000.000 0.00 0.00 0.00 -7.41
0000000222150
200000023001008400000000000000 Schools, Laboratories and Facilities 7,000,000.00 7,000,000.00 6,300,000.00 11,166,667.000 0.00 10.00 10.00 -43.58
0000000232121
200000023001008500000000000000 Specialized and Technical Materials 5,000,000.00 5,000,000.00 5,560,157.14 3,333,333.680 0.00 -11.20 -11.20 66.80
0000000221806
200000023001008500000000000000 Improving the Quality of Teaching and 0.00 0.00 0.00 4,500,000.000 0.00 0.00 0.00 -100.00
0000000221910 Learning
200000023001008500000000000000 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 3,333,333.330 0.00 0.00 0.00 -100.00
0000000221911
200000023001008500000000000000 Operating Costs 17,500,000.00 15,500,000.00 8,272,766.03 2,741,665.980 -11.43 52.73 46.63 201.74
0000000222150
200000023001008500000000000000 Open Scholarships 0.00 0.00 0.00 10,400,000.000 0.00 0.00 0.00 -100.00
0000000282102
200000023001008800000000000000 Miscellaneous office expenses 0.00 0.00 0.00 150,000.350 0.00 0.00 0.00 -100.00
0000000221603
200000023001008800000000000000 Training 0.00 0.00 0.00 4,783,333.330 0.00 0.00 0.00 -100.00
0000000221902
200000023001009200000000000000 Research 1,000,000.00 1,000,000.00 705,883.17 0.000 0.00 29.41 29.41 0.00
0000000221905
200000023001009300000000000000 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 4,000,000.000 0.00 0.00 0.00 -100.00
0000000221911
200000023001009300000000000000 Operating Costs 600,000.00 600,000.00 600,000.00 2,700,000.000 0.00 0.00 0.00 -77.78
0000000222150
200000023001017100000000000000 Project evaluation and Monitoring 4,000,000.00 4,000,000.00 3,599,999.44 2,533,333.680 0.00 10.00 10.00 42.11
0000000221608
200000023001017100000000000000 Operating Costs 7,500,000.00 7,500,000.00 0.00 5,250,000.000 0.00 100.00 100.00 -100.00
0000000222150
200000023001017100000000000000 Schools, Laboratories and Facilities 5,000,000.00 5,000,000.00 5,500,000.00 9,833,332.670 0.00 -10.00 -10.00 -44.07
0000000232121
200000023001017200000000000000 Training 0.00 0.00 0.00 7,958,333.320 0.00 0.00 0.00 -100.00
0000000221902
200000023001017200000000000000 Operating Costs 5,000,000.00 5,000,000.00 4,462,036.92 1,666,666.670 0.00 10.76 10.76 167.72
0000000222150
200000023001017200000000000000 Schools, Laboratories and Facilities 3,000,000.00 3,000,000.00 2,953,704.00 2,258,333.330 0.00 1.54 1.54 30.79
0000000232121
200000023001017200000000000000 Wells,Boreholes,Water Points & Reticulation 2,500,000.00 2,500,000.00 2,290,500.00 658,332.660 0.00 8.38 8.38 247.92
0000000232142 Sys.
200000023001017200000000000000 Other Major Rehabilitation Works 4,000,000.00 4,000,000.00 4,000,000.00 3,333,333.330 0.00 Page
0.00 60 of0.00
378 20.00
Expenditure
21-Ministry of Health
210000022410054800000000000000 Operating Costs 10,000,000.00 10,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
210000022414054800000000000000 Operating Costs 15,000,000.00 15,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
210000022423054800000000000000 Hospitals, Clinics and Health facilities 14,000,000.00 14,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232122
210000022429054900000000000000 Support to Local Organisations 40,000,000.00 40,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000282105
210000022438055200000000000000 Drugs,Dressing and Medical supplies 30,000,000.00 30,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221801
210000022438055200000000000000 Specialized and Technical Materials 30,000,000.00 30,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221806
210000022562054800000000000000 Hospitals, Clinics and Health facilities 60,000,000.00 60,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232122
210000022563055000000000000000 Vaccines 35,000,000.00 35,000,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221802
210000023001000000000000000000 Construction Of Office Buildings 0.00 0.00 0.00 700,000.000 0.00 0.00 0.00 -100.00
0000000232120
210000023001010600000000000000 Basic Salary 0.00 0.00 -10,120.00 (1,684.000) 0.00 0.00 0.00 500.95
0000000211101
210000023001010600000000000000 Allowances 0.00 0.00 16,219.64 16,219.640 0.00 0.00 0.00 0.00
0000000211104
0000000232120
0000000232120
210000023001050200000000000000 Contribution to Result Based Financing (RBF) 0.00 0.00 0.00 328,300.000 0.00 0.00 0.00 -100.00
0000000282154
210000023001054800000000000000 Supervision 200,000.00 200,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222153
210000023001054800000000000000 Other Major Rehabilitation Works 34,200,000.00 3,798,555.00 2,798,555.00 0.000 -88.89 91.82 26.33 0.00
0000000232147
0000000232147
210000023001054900000000000000 Support to Local Organisations 500,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000282105
0000000232147
210000023001055200000000000000 Drugs,Dressing and Medical supplies 10,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000221801
210000023001055200000000000000 Specialized and Technical Materials 4,000,000.00 0.00 0.00 0.000 -100.00 Page
100.00 61 of0.00
378 0.00
0000000221806
The Government
210000023001272000000000000000
Operating Costs 0.00 0.00 0.00 671,363.000 0.00 0.00 0.00 -100.00
0000000222150
Expenditure
210000023001272000000000000000 Construction Of Office Buildings 0.00 0.00 0.00 700,000.000 0.00 0.00 0.00 -100.00
0000000232120
210000023001272000000000000000 Other Major Rehabilitation Works 0.00 0.00 0.00 1,628,637.000 0.00 0.00 0.00 -100.00
0000000232147
210000023001272000000000000000 Subve To Non-Fin Public Corp./Instit? OC 0.00 0.00 0.00 5,575,875.000 0.00 0.00 0.00 -100.00
0000000251101
22-Ministry of Youth &

220000023001010900000000000000
Sports Training 2,000,000.00 2,000,000.00 1,729,880.00 0.000 0.00 13.51 13.51 0.00
0000000221902
0000000232147
220000023001272100000000000000 Development of horticulture 1,000,000.00 1,000,000.00 1,000,000.00 0.000 0.00 0.00 0.00 0.00
0000000221406
220000023001272100000000000000 Agricultural Inputs 1,000,000.00 1,000,000.00 1,000,000.00 1,000,000.000 0.00 0.00 0.00 0.00
0000000221808
220000023001272100000000000000 Training 900,000.00 900,000.00 900,000.00 600,000.000 0.00 0.00 0.00 50.00
0000000221902
220000023001272100000000000000 Operating Costs 1,000,000.00 1,000,000.00 1,000,000.00 2,400,000.000 0.00 0.00 0.00 -58.33
0000000222150
220000023001272100000000000000 Irrigation Equipment 1,000,000.00 1,000,000.00 1,000,000.00 0.000 0.00 0.00 0.00 0.00
0000000232263
220000023001272100000000000000 Construct. of Irrigation Infrastructure &Land 1,000,000.00 1,000,000.00 786,900.00 1,000,000.000 0.00 21.31 21.31 -21.31
0000000235110 Dev.
23-Ministry of
230000022428055400000000000000
Enviroment,Climate Operating Costs 9,705,000.00 9,705,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
Change,W/Resouces,W
230000022435055600000000000000 Operating Costs 6,647,849.00 6,647,849.00 200,000.00 0.000 0.00 96.99 96.99 0.00
0000000222150
230000022439055500000000000000 Operating Costs 9,208,000.00 9,208,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222150
230000023001000000000000000000 Travel Expenses 90,000.00 90,000.00 79,810.00 0.000 0.00 11.32 11.32 0.00
0000000221101
230000023001000000000000000000 Purchase of fuel and lubricants 150,000.00 150,000.00 100,000.00 0.000 0.00 33.33 33.33 0.00
0000000221301
230000023001000000000000000000 Maintenance of Equipment 100,000.00 100,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221404
230000023001017400000000000000 Studies and Surveys 80,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000222144
230000023001017400000000000000 Honey Production 150,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000222163 Page 62 of 378
230000023001017400000000000000
The Government of The Gambia
Construction Consolidated
Of Office 31 st December 20171,420,000.00
Buildings Financial Statements2,500,000.00 1,405,000.00 0.000 -43.20 43.80 1.06 0.00
0000000232120
Expenditure
230000023001017400000000000000 Other Major Rehabilitation Works 2,000,000.00 289,950.00 233,300.00 0.000 -85.50 88.33 19.54 0.00
0000000232147
230000023001017400000000000000 Office Equipment 350,000.00 182,050.00 87,050.00 0.000 -47.99 75.13 52.18 0.00
0000000232240
230000023001017400000000000000 Demarcation of community Forest 70,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000234121
230000023001044400000000000000 Consultancy 300,000.00 503,000.00 501,766.00 275,699.970 67.67 -67.26 0.25 82.00
0000000221701
230000023001051800000000000000 Travel Expenses 0.00 0.00 0.00 87,873.000 0.00 0.00 0.00 -100.00
0000000221101
230000023001051800000000000000 Purchase of fuel and lubricants 0.00 0.00 0.00 100,000.000 0.00 0.00 0.00 -100.00
0000000221301
230000023001051800000000000000 Construction Of Office Buildings 4,000,000.00 4,000,000.00 4,000,000.00 1,990,000.000 0.00 0.00 0.00 101.01
0000000232120
230000023001051800000000000000 Wells,Boreholes,Water Points & Reticulation 325,000.00 0.00 0.00 310,338.000 -100.00 100.00 0.00 -100.00
0000000232142 Sys.
230000023001051800000000000000 Other Major Rehabilitation Works 250,000.00 0.00 0.00 697,295.000 -100.00 100.00 0.00 -100.00
0000000232147
230000023001051800000000000000 Office Equipment 225,000.00 0.00 0.00 151,900.000 -100.00 100.00 0.00 -100.00
0000000232240
230000023001053300000000000000 Contribution to International org - Rec 27,000,000.00 0.00 0.00 0.000 -100.00 100.00 0.00 0.00
0000000262101
230000023001053300000000000000 Contribution to International Org. - Cap 0.00 0.00 0.00 125,588,039.440 0.00 0.00 0.00 -100.00
0000000262201
230000023001053500000000000000 Contribution to International org - Rec 100,000,000.00 121,000,000.00 121,000,000.00 0.000 21.00 -21.00 0.00 0.00
0000000262101
24-Ministry of Comm,Info &

240000022410052700000000000000
Info Tech Operating Costs 0.00 0.00 0.00 0.000 0.00 0.00 0.00 0.00
0000000222150
240000023001045000000000000000 Operating Costs 0.00 0.00 0.00 750,000.000 0.00 0.00 0.00 -100.00
0000000222150
240000023001052700000000000000 Operating Costs 0.00 0.00 0.00 250,000.000 0.00 0.00 0.00 -100.00
0000000222150
240000023410052700000000000000 Operating Costs 30,000,000.00 30,735,000.00 735,000.00 0.000 2.45 97.55 97.61 0.00
0000000222150
Total Budget Entity 30,000,000.00 30,735,000.00 735,000.00 1,000,000.00
25-Ministry of Fisheries
250000023001000000000000000000 Operating Costs 200,000.00 200,000.00 100,000.00 0.000 0.00 50.00 50.00 0.00
0000000222150
250000023001012600000000000000 Fish Ponds and Water Breeding Facilities 1,800,000.00 1,800,000.00 900,000.00 0.000 0.00 50.00 50.00 0.00
0000000232144 Page 63 of 378
250000023001012700000000000000
The Government of Costs Consolidated Financial Statements 31 st December
The Gambia
Operating 0.00 2017 0.00 0.00 199,770.000 0.00 0.00 0.00 -100.00
0000000222150
Expenditure
250000023001012700000000000000 Fish Ponds and Water Breeding Facilities 0.00 0.00 0.00 2,000,000.000 0.00 0.00 0.00 -100.00
0000000232144
250000023001012700000000000000 Laboratory Equipment and Instruments 1,500,000.00 1,500,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232250
27-Ministry of Tertiary &

270000021404025800000000000000
Higher Education Contingency-Development 15,015,000.00 15,015,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222171
270000021404025800000000000000 Schools, Laboratories and Facilities 50,985,000.00 50,985,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232121
270000021404025800000000000000 Furniture and Fittings 16,500,000.00 16,500,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000232230
270000021410056100000000000000 Project evaluation and Monitoring 7,400,400.00 7,400,400.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221608
270000021410056100000000000000 Consultancy 3,780,000.00 3,780,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221701
270000021410056100000000000000 Training 60,522,000.00 60,522,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221902
270000021410056100000000000000 Research & Development 3,660,000.00 3,660,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221905
0000000221608
270000021414025800000000000000 Strengthening Mgt& Instit. capacity 11,200,000.00 11,200,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221911
270000021414025800000000000000 Contingency-Development 22,320,000.00 22,320,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000222171
0000000232121
0000000232230
0000000222171
0000000232121
0000000232230
0000000221608
0000000222171
0000000232121
270000021420025800000000000000 Furniture and Fittings 57,750,000.00 57,750,000.00 0.00 0.000 0.00 Page
100.00 64 100.00
of 378 0.00
0000000232230
The Government
270000021421025800000000000000
Project evaluation and Monitoring 11,715,000.00 11,715,000.00 0.00 0.000 0.00 100.00 100.00 0.00
0000000221608
Expenditure
0000000222171
0000000232121
270000023001000000000000000000 Schools, Laboratories and Facilities 2,600,000.00 600,000.00 0.00 0.000 -76.92 100.00 100.00 0.00
0000000232121
0000000222171
270000023001025800000000000000 Schools, Laboratories and Facilities 62,600,000.00 44,739,000.00 35,111,500.00 0.000 -28.53 43.91 21.52 0.00
0000000232121
270000023001045400000000000000 Project evaluation and Monitoring 5,000,000.00 5,000,000.00 4,000,000.00 0.000 0.00 20.00 20.00 0.00
0000000221608
270000023001045400000000000000 Schools, Laboratories and Facilities 2,600,000.00 1,600,000.00 0.00 0.000 -38.46 100.00 100.00 0.00
0000000232121
Total Budget Class

3,392,123,273.00 2,978,149,208.61 690,890,036.20 889,505,081.87
Page 65 of 378
STATEMENT OF DETAILS OF RECURRENT EXPENDITURE IN LINE WITH APPROPIATION STRUCTURE AS AT 31-012-2017
2017 2016 Remarks
Budget Entity / Account Code Budget Entity / Account Code Approved Budget Revised Budget Acutal Expenditure Acutal Expenditure % % Saving/ % (2017 - 2016
)/2016 %
Description (GMD)) (GMD) (GMD) (GMD) Revision (Excess) Saving/ Increase
against (Excess) (Decrease)
Approved against in
Budget Revised Actual
Budget Revenue
BE01 Office of The President

00 NA
0100000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 515,956.01 (961,351.95) 0.00 0.00 0.00 (153.67)
0100000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 137,085.31 (1,403.36) 0.00 0.00 0.00 (9,868.36
0100000530010000000000000000000000000411841 Cabinet Revolving Loan Scheme 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00)
Fund
0100000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411917 Car Loan 0.00 0.00 3,252.18 1,920.68 0.00 0.00 0.00 69.32
0100000530010000000000000000000000000411922 Personal Loan 0.00 0.00 44,714.74 4,208.11 0.00 0.00 0.00 962.58
0100000530010000000000000000000000000411925 APRC Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411926 Family Allotment 0.00 0.00 0.00 (1,050.00) 0.00 0.00 0.00 (100.00)
0100000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (3,347.28) 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 94,019.71 74,993.28 0.00 0.00 0.00 25.37
0100000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 3,761.24 30,391.88 0.00 0.00 0.00 (87.62)
0100000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 64,321.28 (64,274.28) 0.00 0.00 0.00 (200.07)
0100000530010000000000000000000000000411940 Government House Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 0.00 5,307.61 0.00 0.00 0.00 (100.00)
0100000530010000000000000000000000000411945 Environmental Tax 0.00 0.00 60.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 (4,592.50) 0.00 0.00 0.00 (100.00)
0100000530010000000000000000000000000411955 Unclaimed Salary 0.00 0.00 (5,637.00) 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411957 Cabinet Members Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 1,500.00 0.00 0.00 0.00 0.00 0.00
Page 66 of0.00
378
0100000530010000000000000000000000000411992 NIA Staff Welfare Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0100000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Total Sub Budget Entity 0.00 0.00 855,686.19 (915,850.53) 0.00 0.00 0.00 -93.43
01 Office of The President
0101000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 20,417,102.20 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221201 Telecommunication Expenses 0.00 0.00 0.00 153,831.84 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 0.00 138,472,316.27 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 10,111,993.35 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221401 Maintenance of Buildings and 0.00 0.00 0.00 1,993,722.50 0.00 0.00 0.00 (100.00)
Facilities
0101000130010000000000000000000000000221404 Maintenance of Equipment 0.00 0.00 0.00 498,035.00 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 1,194,714.50 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 0.00 1,045,045.00 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 0.00 0.00 15,998,597.25 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 427,423.00 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 0.00 0.00 326,330.00 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000221902 Training 0.00 0.00 0.00 50,516,446.72 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000222001 Celebration of Events 0.00 0.00 0.00 69,475.60 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000222109 General Services Expenses 0.00 0.00 0.00 143,116,346.60 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 (430,997.43) 618,479.38 0.00 0.00 0.00 (169.69)
0101000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 53,815,677.84 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000232218 Motorbikes and Bicycles 0.00 0.00 0.00 299,025.00 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000232230 Furniture and Fittings 0.00 0.00 0.00 758,428.45 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000232240 Office Equipment 0.00 0.00 0.00 10,881,450.59 0.00 0.00 0.00 (100.00)
0101000130010000000000000000000000000251101 Subve To Non-Fin Public 0.00 0.00 0.00 100,231,139.09 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
0101000130010000000000000000000000000251102 Subve To Non-Financial Public 0.00 0.00 0.00 57,096,180.87 0.00 0.00 0.00 (100.00)
Corpo./Institute? PE
0101000130010000000000000000000000000262101 Contribution to International 0.00 0.00 0.00 5,060,187.63 0.00 0.00 0.00 (100.00)
org - Rec
0101000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (12,090.00) 23,063,905.84 0.00 0.00 0.00 (100.05)
0101000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 80,933.63 0.00 0.00 0.00 (100.00)
0101000530010000000000000000000000000211104 Allowances 0.00 0.00 (41,509.58) 31,989,496.22 0.00 0.00 0.00 (100.13)
Total Sub Budget Entity 0.00 0.00 (484,597.01) 668,236,284.37 0.00 0.00 0.00 -0.07
02 President's Household Division
0102000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 288,070.00 Page
0.00 67 of0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0102000130010000000000000000000000000221401 Maintenance of Buildings and 0.00 0.00 0.00 79,300.00 0.00 0.00 0.00 (100.00)
Facilities
0102000130010000000000000000000000000222107 Upkeep of State Guards 0.00 0.00 0.00 32,126,228.28 0.00 0.00 0.00 (100.00)
0102000130010000000000000000000000000222136 Upkeep of State House 0.00 0.00 0.00 1,653,645.00 0.00 0.00 0.00 (100.00)
0102000130010000000000000000000000000222138 Presidential Lounge Expenses 0.00 0.00 0.00 110,000.00 0.00 0.00 0.00 (100.00)
0102000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (15,448.00) 1,047,454.91 0.00 0.00 0.00 (101.47)
0102000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 515,805.56 0.00 0.00 0.00 (100.00)
03 Centralised Services
0103000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 0.00 67,495.60 0.00 0.00 0.00 (100.00)
0103000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 (23,400.00) 0.00 0.00 0.00 (100.00)
0103000130010000000000000000000000000221501 Conferences, Workshop and 0.00 0.00 0.00 189,050.00 0.00 0.00 0.00 (100.00)
Seminars
0103000130010000000000000000000000000222001 Celebration of Events 0.00 0.00 0.00 71,411,800.00 0.00 0.00 0.00 (100.00)
0103000130010000000000000000000000000232240 Office Equipment 0.00 0.00 0.00 281,623.25 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 83,823,950.05 0.00 0.00 0.00 0.00
04 Personnel Management Office
0104000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 0.00 (1,300.00) 0.00 0.00 0.00 (100.00)
0104000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,390,264.80 0.00 0.00 0.00 (100.00)
0104000130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 0.00 0.00 600,000.00 0.00 0.00 0.00 (100.00)
0104000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 389,067.62 0.00 0.00 0.00 (100.00)
Facilities
0104000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 737,373.50 0.00 0.00 0.00 (100.00)
0104000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 0.00 899,934.00 0.00 0.00 0.00 (100.00)
0104000130010000000000000000000000000221701 Consultancy 0.00 0.00 (250,000.00) 500,000.00 0.00 0.00 0.00 (150.00)
0104000130010000000000000000000000000221902 Training 0.00 0.00 0.00 39,278,781.32
Page
0.00
68 of0.00
378 0.00 (100.00)
0104000130010000000000000000000000000222150 Operating Costs 0.00 0.00 0.00 520,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0104000130010000000000000000000000000251101 Subve To Non-Fin Public 0.00 0.00 0.00 495,282.02 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
0104000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,867,784.38 0.00 0.00 0.00 (100.00)
0104000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 934,992.70 0.00 0.00 0.00 (100.00)
07 Geology Division
0107000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 46,150.00 0.00 0.00 0.00 (100.00)
0107000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 0.00 720,000.00 0.00 0.00 0.00 (100.00)
0107000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 198,875.00 0.00 0.00 0.00 (100.00)
0107000130010000000000000000000000000232250 Laboratory Equipment and 0.00 0.00 0.00 512,900.00 0.00 0.00 0.00 (100.00)
Instruments
0107000130010000000000000000000000000232270 Mining Equipment and Machinery 0.00 0.00 0.00 266,675.00 0.00 0.00 0.00 (100.00)
0107000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 193,251.10 0.00 0.00 0.00 (100.00)
0107000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 45,462.55 0.00 0.00 0.00 (100.00)
08 Women's Bureau
0108000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 (41,599.80) 0.00 0.00 0.00 0.00 0.00
0108000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 107,750.00 0.00 0.00 0.00 (100.00)
Facilities
0108000130010000000000000000000000000221402 Maintenance of plant and machinery 0.00 0.00 0.00 40,000.00 0.00 0.00 0.00 (100.00)
0108000130010000000000000000000000000221601 Purchase of Small Office Equipment 0.00 0.00 0.00 52,250.00 0.00 0.00 0.00 (100.00)
Page 69 of 378
0108000130010000000000000000000000000221602 Stationery Financial Statements 31 st December 2017
0.00 0.00 0.00 90,125.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0108000130010000000000000000000000000221605 Maintenance of website 0.00 0.00 0.00 50,000.00 0.00 0.00 0.00 (100.00)
0108000130010000000000000000000000000221608 Project evaluation and Monitoring 0.00 0.00 0.00 40,000.00 0.00 0.00 0.00 (100.00)
0108000130010000000000000000000000000282104 Contribution to local organisations 0.00 0.00 0.00 650,000.00 0.00 0.00 0.00 (100.00)
0108000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,011,020.61 0.00 0.00 0.00 (100.00)
0108000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 6,135.45 0.00 0.00 0.00 (100.00)
0108000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 359,743.42 0.00 0.00 0.00 (100.00)
09 Office of the Vice President
0109000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 15,002,030.29 0.00 0.00 0.00 (100.00)
0109000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 15,759,050.00 0.00 0.00 0.00 (100.00)
Facilities
0109000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 643,702.40 0.00 0.00 0.00 (100.00)
0109000130010000000000000000000000000222109 General Services Expenses 0.00 0.00 0.00 3,339,978.14 0.00 0.00 0.00 (100.00)
0109000130010000000000000000000000000222137 Upkeep of VP Residence 0.00 0.00 0.00 1,245,031.50 0.00 0.00 0.00 (100.00)
0109000130010000000000000000000000000222182 Expertorate Quarterly Allocation 0.00 0.00 0.00 1,918,819.75 0.00 0.00 0.00 (100.00)
0109000130010000000000000000000000000232120 Construction Of Office Buildings 0.00 0.00 0.00 3,029,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
0109000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,109,759.28 0.00
0109000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 547,062.20
Page
0.00
70 of0.00
378
0.00
0.00 (100.00)
0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
10 Commissioner's Office WD
0110000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 55,900.00 0.00 0.00 0.00 (100.00)
Facilities
0110000130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 0.00 0.00 101,025.00 0.00 0.00 0.00 (100.00)
0110000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 650,824.34 0.00 0.00 0.00 (100.00)
0110000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 357,880.08 0.00 0.00 0.00 (100.00)
11 Commissioner's Office LRD
0111000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 60,000.00 0.00 0.00 0.00 (100.00)
Facilities
0111000130010000000000000000000000000221403 Maintenance of furniture 0.00 0.00 0.00 45,000.00 0.00 0.00 0.00 (100.00)
0111000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 75,000.00 0.00 0.00 0.00 (100.00)
0111000130010000000000000000000000000222001 Celebration of Events 0.00 0.00 0.00 85,000.00 0.00

Page 71 of0.00
378 0.00 (100.00)
0111000130010000000000000000000000000232240 Office Equipment
The Government of The Gambia Consolidated 0.00
Financial Statements 31 st December 2017 0.00 0.00 105,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0111000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 487,932.35 0.00 0.00 0.00 (100.00)
0111000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 216,526.08 0.00 0.00 0.00 (100.00)
12 Commissioner's Office NBD
0112000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 56,100.00 0.00 0.00 0.00 (100.00)
Facilities
0112000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 78,333.34 0.00 0.00 0.00 (100.00)
0112000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 375,986.55 0.00 0.00 0.00 (100.00)
0112000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 62,089.86 0.00 0.00 0.00 (100.00)
0112000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 185,664.37 0.00 0.00 0.00 (100.00)
13 Commissioner's Office CRD
0113000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 45,450.00 0.00 0.00 0.00 (100.00)
Facilities
0113000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 85,000.00 0.00 0.00 0.00 (100.00)
0113000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 0.00 60,000.00
Page
0.00
72 of0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0113000130010000000000000000000000000232147 Other Major Rehabilitation Works 0.00 0.00 0.00 95,000.00 0.00 0.00 0.00 (100.00)
0113000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 518,863.30 0.00 0.00 0.00 (100.00)
0113000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 64,376.02 0.00 0.00 0.00 (100.00)
0113000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 223,667.90 0.00 0.00 0.00 (100.00)
14 Commissioner's Office URD
0114000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 104,300.00 0.00 0.00 0.00 (100.00)
Facilities
0114000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 35,000.00 0.00 0.00 0.00 (100.00)
0114000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 536,881.38 0.00 0.00 0.00 (100.00)
0114000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 6,656.40 0.00 0.00 0.00 (100.00)
0114000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 266,381.06 0.00 0.00 0.00 (100.00)
15 National Records Service - NRS
0115000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 148,397.00 0.00 0.00 0.00 (100.00)
0115000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 305,006.50 Page
0.00 73 of0.00
378 0.00 (100.00)
0115000130010000000000000000000000000221401 Maintenance ofFinancial
The Government of The Gambia Consolidated Buildings and
Statements 31 0.00
st December 2017 0.00 0.00 310,608.00 0.00 0.00 0.00 (100.00)
Facilities
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0115000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 198,060.00 0.00 0.00 0.00 (100.00)
0115000130010000000000000000000000000221902 Training 0.00 0.00 0.00 486,189.00 0.00 0.00 0.00 (100.00)
0115000130010000000000000000000000000262101 Contribution to International 0.00 0.00 0.00 12,708.80 0.00 0.00 0.00 (100.00)
org - Rec
0115000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 671,877.31 0.00 0.00 0.00 (100.00)
0115000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 9,537.72 0.00 0.00 0.00 (100.00)
0115000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 735,747.43 0.00 0.00 0.00 (100.00)
16 NGO AFFIARS
0116000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 55,172.40 0.00 0.00 0.00 (100.00)
0116000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 49,975.00 0.00 0.00 0.00 (100.00)
0116000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 95,250.00 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 984,182.45 0.00 0.00 0.00 0.00
18 Office Of The Vice President And National Assembly
0118005130010000000000000000000000000221101 Travel Expenses 13,181,020.82 13,108,041.64 13,139,421.02 0.00 (99.45) (0.32) 17,904.34 0.00
0118005130010000000000000000000000000221201 Telecommunication Expenses 783,708.75 717,417.50 783,708.75 0.00 (91.54) 0.00 1,082.22 0.00
0118005130010000000000000000000000000221203 Rents and Rates 19,641,780.00 19,183,560.00 19,641,780.00 0.00 (97.67) 0.00 4,186.54 0.00
0118005130010000000000000000000000000221301 Purchase of fuel and lubricants 2,600,000.00 2,200,000.00 2,600,000.00 0.00 (84.62) 0.00 550.00 0.00
0118005130010000000000000000000000000221302 Maintenance of vehicles 819,651.85 (560,696.30) 819,651.85 0.00 68.41 0.00 (40.62) 0.00
0118005130010000000000000000000000000221401 Maintenance of Buildings and 0.00 (650,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Facilities
0118005130010000000000000000000000000221404 Maintenance of Equipment 0.00 (200,000.00) 0.00 0.00 Page
0.00 74 of0.00
378 (100.00) 0.00
0118005130010000000000000000000000000221602 Stationery
The Government of The Gambia Consolidated 468,061.25
Financial Statements 31 st December 2017 236,122.50 468,061.25 0.00 (50.45) 0.00 101.80 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0118005130010000000000000000000000000221603 Miscellaneous office expenses 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0118005130010000000000000000000000000221607 Printing Expenses 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0118005130010000000000000000000000000221609 Advertisements and Publications 18,000.00 18,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0118005130010000000000000000000000000221804 Uniforms and Protective clothing 150,000.00 150,000.00 106,400.00 0.00 (100.00) (29.07) 0.00 0.00
0118005130010000000000000000000000000221902 Training 275,000.00 275,000.00 191,592.00 0.00 (100.00) (30.33) 0.00 0.00
0118005130010000000000000000000000000222001 Celebration of Events 100,000.00 (1,000,000.00) 100,000.00 0.00 1,000.00 0.00 (90.91) 0.00
0118005130010000000000000000000000000222002 Sports and Sporting Activities 230,010.00 160,020.00 230,010.00 0.00 (69.57) 0.00 228.63 0.00
0118005130010000000000000000000000000222109 General Services Expenses 511,866.25 (2,976,267.50) 511,866.25 0.00 581.45 0.00 (85.33) 0.00
0118005130010000000000000000000000000222137 Upkeep of VP Residence 1,494,438.70 1,188,877.40 1,494,438.70 0.00 (79.55) 0.00 389.08 0.00
0118005130010000000000000000000000000232210 Motor Vehicles 1,500,000.00 1,500,000.00 1,500,000.00 0.00 (100.00) 0.00 0.00 0.00
0118005130010000000000000000000000000232218 Motorbikes and Bicycles 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0118005130010000000000000000000000000232230 Furniture and Fittings 160,000.50 (179,999.00) 160,000.50 0.00 112.50 0.00 (52.94) 0.00
0118005130010000000000000000000000000232240 Office Equipment 550,000.00 550,000.00 321,625.00 0.00 (100.00) (41.52) 0.00 0.00
0118005130010000000000000000000000000251101 Subve To Non-Fin Public 4,500,000.00 4,000,000.00 4,500,000.00 0.00 (88.89) 0.00 800.00 0.00
Corp./Instit? OC
0118005130010000000000000000000000000251102 Subve To Non-Financial Public 5,750,000.00 5,500,000.00 5,750,000.00 0.00 (95.65) 0.00 2,200.00 0.00
0118005130010000000000000000000000000262101 Contribution to International 1,000,000.00 1,000,000.00 1,000,000.00 0.00 (100.00) 0.00 0.00 0.00
org - Rec
0118005130010000000000000000000000000282105 Support to Local Organisations 0.00 (700,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0118005530010000000000000000000000000211101 Basic Salary 1,062,763.00 1,062,763.00 958,482.49 0.00 (100.00) (9.81) 0.00 0.00
0118005530010000000000000000000000000211104 Allowances 900,000.00 900,000.00 729,905.82 0.00 (100.00) (18.90) 0.00 0.00
0118006130010000000000000000000000000221101 Travel Expenses 107,750.00 107,750.00 107,750.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000221201 Telecommunication Expenses 170,000.00 170,000.00 165,622.67 0.00 (100.00) (2.57) 0.00 0.00
0118006130010000000000000000000000000221202 Electricity ,Water & Sewage 370,000.00 370,000.00 370,000.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000221301 Purchase of fuel and lubricants 1,000,000.00 1,000,000.00 998,094.00 0.00 (100.00) (0.19) 0.00 0.00
0118006130010000000000000000000000000221302 Maintenance of vehicles 225,000.00 225,000.00 245,000.00 0.00 (100.00) 8.89 0.00 0.00
0118006130010000000000000000000000000221401 Maintenance of Buildings and 250,000.00 250,000.00 193,530.00 0.00 (100.00) (22.59) 0.00 0.00
Facilities
0118006130010000000000000000000000000221402 Maintenance of plant and machinery 40,000.00 40,000.00 40,000.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000221404 Maintenance of Equipment 105,000.00 105,000.00 105,000.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000221411 Purchase of Generator 50,000.00 50,000.00 49,870.71 0.00 (100.00) (0.26) 0.00 0.00
0118006130010000000000000000000000000221601 Purchase of Small Office Equipment 52,250.00 52,250.00 650.00 0.00 (100.00) (98.76) 0.00 0.00
0118006130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 73,400.00 0.00 (100.00) (26.60) 0.00 0.00
0118006130010000000000000000000000000221603 Miscellaneous office expenses 210,000.00 210,000.00 210,000.00 0.00 Page 75
(100.00) of0.00
378 0.00 0.00
0118006130010000000000000000000000000221607 Financial Statements 31 st December
Printing Expenses 2017
50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0118006130010000000000000000000000000221609 Advertisements and Publications 650,000.00 650,000.00 609,770.00 0.00 (100.00) (6.19) 0.00 0.00
0118006130010000000000000000000000000221902 Training 670,000.00 670,000.00 670,000.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000222001 Celebration of Events 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
0118006130010000000000000000000000000222002 Sports and Sporting Activities 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0118006130010000000000000000000000000232230 Furniture and Fittings 0.00 (125,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0118006530010000000000000000000000000211101 Basic Salary 1,268,902.00 1,068,902.00 303,883.00 0.00 (84.24) (76.05) 51.94 0.00
0118006530010000000000000000000000000211102 Wages 25,000.00 25,000.00 1,544.36 0.00 (100.00) (93.82) 0.00 0.00
0118006530010000000000000000000000000211104 Allowances 1,109,020.00 1,109,020.00 420,550.00 0.00 (100.00) (62.08) 0.00 0.00
Total Sub Budget Entity 62,724,223.12 52,035,761.24 59,874,133.37 0.00 (17.04) (4.54) 15.06 0.00
19 HUMAN RESOURCE MANAGEMENT
0119007130010000000000000000000000000221101 Travel Expenses 1,037,300.00 (425,400.00) 1,012,229.40 0.00 41.01 (2.42) (30.80) 0.00
0119007130010000000000000000000000000221301 Purchase of fuel and lubricants 1,400,000.00 1,400,000.00 1,170,000.00 0.00 (100.00) (16.43) 0.00 0.00
0119007130010000000000000000000000000221302 Maintenance of vehicles 486,917.04 373,834.08 485,667.04 0.00 (76.78) (0.26) 329.48 0.00
Facilities
0119007130010000000000000000000000000221404 Maintenance of Equipment 293,000.00 286,000.00 211,457.50 0.00 (97.61) (27.83) 2,920.82 0.00
0119007130010000000000000000000000000221602 Stationery 800,000.00 800,000.00 777,833.75 0.00 (100.00) (2.77) 0.00 0.00
0119007130010000000000000000000000000221603 Miscellaneous office expenses 850,000.00 850,000.00 776,815.00 0.00 (100.00) (8.61) 0.00 0.00
0119007130010000000000000000000000000221701 Consultancy 250,000.00 75,000.00 250,000.00 0.00 (30.00) 0.00 42.86 0.00
0119007130010000000000000000000000000221902 Training 48,600,000.00 48,600,000.00 48,160,050.02 0.00 (100.00) (0.91) 0.00 0.00
0119007130010000000000000000000000000222001 Celebration of Events 300,000.00 300,000.00 243,350.00 0.00 (100.00) (18.88) 0.00 0.00
0119007130010000000000000000000000000222002 Sports and Sporting Activities 200,000.00 200,000.00 199,935.00 0.00 (100.00) (0.03) 0.00 0.00
0119007130010000000000000000000000000222150 Operating Costs 100,000.00 100,000.00 24,675.00 0.00 (100.00) (75.33) 0.00 0.00
0119007130010000000000000000000000000222184 Civil Services Reforms 572,000.00 (1,856,000.00) 571,977.25 0.00 324.48 0.00 (76.44) 0.00
0119007130010000000000000000000000000232230 Furniture and Fittings 300,000.00 300,000.00 234,912.50 0.00 (100.00) (21.70) 0.00 0.00
0119007130010000000000000000000000000262101 Contribution to International 500,000.00 500,000.00 477,892.80 0.00 (100.00) (4.42) 0.00 0.00
org - Rec
0119007530010000000000000000000000000211101 Basic Salary 3,085,134.00 2,485,134.00 2,026,303.01 0.00 Page
(80.55) 76 (34.32)
of 378 237.72 0.00
0119007530010000000000000000000000000211102 Wages
The Government of The Gambia Consolidated Financial Statements 31 st December
35,000.00
2017 35,000.00 3,232.88 0.00 (100.00) (90.76) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0119007530010000000000000000000000000211104 Allowances 1,834,600.00 1,834,600.00 1,625,117.97 0.00 (100.00) (11.42) 0.00 0.00
0119008130010000000000000000000000000221101 Travel Expenses 873,504.00 747,008.00 802,704.00 0.00 (85.52) (8.11) 534.57 0.00
0119008130010000000000000000000000000221301 Purchase of fuel and lubricants 480,000.00 480,000.00 480,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
0119008130010000000000000000000000000221404 Maintenance of Equipment 75,000.00 75,000.00 4,950.00 0.00 (100.00) (93.40) 0.00 0.00
0119008130010000000000000000000000000221602 Stationery 450,000.00 450,000.00 219,595.00 0.00 (100.00) (51.20) 0.00 0.00
0119008130010000000000000000000000000221610 National records services expenses 233,000.00 (34,000.00) 200,000.00 0.00 14.59 (14.16) (25.09) 0.00
0119008130010000000000000000000000000221804 Uniforms and Protective clothing 15,000.00 (70,000.00) 9,000.00 0.00 466.67 (40.00) (89.41) 0.00
0119008130010000000000000000000000000221902 Training 700,000.00 700,000.00 687,824.00 0.00 (100.00) (1.74) 0.00 0.00
0119008130010000000000000000000000000222001 Celebration of Events 68,820.00 (12,360.00) 60,820.00 0.00 17.96 (11.62) (25.08) 0.00
org - Rec
0119008530010000000000000000000000000211101 Basic Salary 2,123,083.00 2,123,083.00 2,097,198.28 0.00 (100.00) (1.22) 0.00 0.00
0119008530010000000000000000000000000211102 Wages 10,000.00 10,000.00 9,593.22 0.00 (100.00) (4.07) 0.00 0.00
0119008530010000000000000000000000000211104 Allowances 1,459,012.00 1,459,012.00 1,332,033.83 0.00 (100.00) (8.70) 0.00 0.00
20 Regional Administration and Governance
0120009130010000000000000000000000000221101 Travel Expenses 100,000.00 (50,000.00) 0.00 0.00 50.00 (100.00) (100.00) 0.00
Facilities
0120009130010000000000000000000000000221602 Stationery 100,000.00 (400,000.00) 53,400.00 0.00 Page
400.00 77 (46.60)
of 378 (89.32) 0.00
0120009130010000000000000000000000000221603 Miscellaneous Financial Statements 31 st December
office expenses 2017
115,000.00 115,000.00 68,725.00 0.00 (100.00) (40.24) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0120009130010000000000000000000000000221606 Official Entert&Hotel Accommodation 200,000.00 200,000.00 170,000.00 0.00 (100.00) (15.00) 0.00 0.00
0120009530010000000000000000000000000211101 Basic Salary 800,190.00 800,190.00 2,005,221.90 0.00 (100.00) 150.59 0.00 0.00
0120009530010000000000000000000000000211102 Wages 45,000.00 45,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120009530010000000000000000000000000211104 Allowances 510,098.00 510,098.00 1,020,353.19 0.00 (100.00) 100.03 0.00 0.00
0120010130010000000000000000000000000221101 Travel Expenses 110,000.00 110,000.00 48,950.00 0.00 (100.00) (55.50) 0.00 0.00
0120010130010000000000000000000000000221202 Electricity ,Water & Sewage 115,000.00 50,000.00 71,250.00 0.00 (43.48) (38.04) 9.62 0.00
0120010130010000000000000000000000000221301 Purchase of fuel and lubricants 430,000.00 430,000.00 355,000.00 0.00 (100.00) (17.44) 0.00 0.00
Facilities
0120010130010000000000000000000000000221602 Stationery 125,000.00 125,000.00 80,000.00 0.00 (100.00) (36.00) 0.00 0.00
0120010130010000000000000000000000000221603 Miscellaneous office expenses 30,000.00 30,000.00 30,000.00 0.00 (100.00) 0.00 0.00 0.00
0120010130010000000000000000000000000232230 Furniture and Fittings 300,000.00 300,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120010530010000000000000000000000000211101 Basic Salary 429,089.00 429,089.00 174,847.40 0.00 (100.00) (59.25) 0.00 0.00
0120010530010000000000000000000000000211102 Wages 85,000.00 85,000.00 63,153.70 0.00 (100.00) (25.70) 0.00 0.00
0120010530010000000000000000000000000211104 Allowances 201,098.00 201,098.00 88,846.21 0.00 (100.00) (55.82) 0.00 0.00
0120011130010000000000000000000000000221101 Travel Expenses 110,000.00 110,000.00 110,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000221201 Telecommunication Expenses 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000221301 Purchase of fuel and lubricants 285,000.00 260,000.00 310,000.00 0.00 (91.23) 8.77 1,140.00 0.00
0120011130010000000000000000000000000221401 Maintenance of Buildings and 250,000.00 250,000.00 250,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
0120011130010000000000000000000000000221404 Maintenance of Equipment 80,000.00 (270,000.00) 76,175.00 0.00 337.50 (4.78) (78.24) 0.00
0120011130010000000000000000000000000221601 Purchase of Small Office Equipment 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000221603 Miscellaneous office expenses 110,000.00 110,000.00 110,000.00 0.00
Page 78 of0.00
(100.00)
378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0120011130010000000000000000000000000221606 Official Entert&Hotel Accommodation 130,000.00 130,000.00 130,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000232230 Furniture and Fittings 350,000.00 350,000.00 350,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011130010000000000000000000000000232240 Office Equipment 180,000.00 180,000.00 180,000.00 0.00 (100.00) 0.00 0.00 0.00
0120011530010000000000000000000000000211101 Basic Salary 599,201.00 599,201.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120011530010000000000000000000000000211102 Wages 30,000.00 30,000.00 10,943.48 0.00 (100.00) (63.52) 0.00 0.00
0120011530010000000000000000000000000211104 Allowances 299,810.00 299,810.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120012130010000000000000000000000000221101 Travel Expenses 160,000.00 160,000.00 155,000.00 0.00 (100.00) (3.13) 0.00 0.00
Facilities
0120012130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
0120012530010000000000000000000000000211101 Basic Salary 520,908.00 520,908.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120012530010000000000000000000000000211102 Wages 60,000.00 60,000.00 39,175.08 0.00 (100.00) (34.71) 0.00 0.00
0120012530010000000000000000000000000211104 Allowances 259,098.00 259,098.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120013130010000000000000000000000000221101 Travel Expenses 110,000.00 110,000.00 110,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
0120013130010000000000000000000000000221602 Stationery 90,000.00 90,000.00 90,000.00 0.00 (100.00) 0.00 0.00 0.00
0120013130010000000000000000000000000221603 Miscellaneous office expenses 30,000.00 30,000.00 30,000.00 0.00 Page 79
(100.00) of0.00
378 0.00 0.00
0120013130010000000000000000000000000221606 Official Entert&Hotel
The Government of The Gambia Consolidated Accommodation
Financial 140,000.00
Statements 31 st December 2017 140,000.00 140,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0120013530010000000000000000000000000211101 Basic Salary 570,987.00 570,987.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0120013530010000000000000000000000000211102 Wages 20,000.00 20,000.00 7,337.52 0.00 (100.00) (63.31) 0.00 0.00
0120013530010000000000000000000000000211104 Allowances 285,000.00 285,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 16,300,229.00 15,039,979.00 12,638,126.48 0.00 (7.73) (22.47) -15.97 0.00
99 Strategy, Policy and Management
0199001130010000000000000000000000000221101 Travel Expenses 7,300,000.00 7,300,000.00 7,295,194.69 0.00 (100.00) (0.07) 0.00 0.00
0199001130010000000000000000000000000221201 Telecommunication Expenses 2,655,488.30 (489,023.40) 2,655,488.30 0.00 18.42 0.00 (15.55) 0.00
0199001130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 (5,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0199001130010000000000000000000000000221301 Purchase of fuel and lubricants 20,000,000.00 (30,000,000.00) 19,851,881.93 0.00 150.00 (0.74) (60.30) 0.00
0199001130010000000000000000000000000221302 Maintenance of vehicles 6,863,263.05 6,226,526.10 6,837,813.05 0.00 (90.72) (0.37) 973.88 0.00
0199001130010000000000000000000000000221401 Maintenance of Buildings and 1,095,000.00 (310,000.00) 1,094,167.00 0.00 28.31 (0.08) (22.12) 0.00
Facilities
0199001130010000000000000000000000000221602 Stationery 1,049,536.75 799,073.50 1,031,536.75 0.00 (76.14) (1.72) 311.85 0.00
0199001130010000000000000000000000000221603 Miscellaneous office expenses 1,600,000.00 1,600,000.00 1,582,454.00 0.00 (100.00) (1.10) 0.00 0.00
0199001130010000000000000000000000000221607 Printing Expenses 715,030.34 430,060.68 663,351.85 0.00 (60.15) (7.23) 132.78 0.00
0199001130010000000000000000000000000221609 Advertisements and Publications 147,000.00 (706,000.00) 113,200.00 0.00 480.27 (22.99) (86.73) 0.00
0199001130010000000000000000000000000221902 Training 31,000,000.00 31,000,000.00 30,698,453.71 0.00 (100.00) (0.97) 0.00 0.00
0199001130010000000000000000000000000222001 Celebration of Events 9,000,000.00 1,000,000.00 8,622,225.50 0.00 (11.11) (4.20) 7.78 0.00
0199001130010000000000000000000000000222109 General Services Expenses 120,812,423.60 42,624,847.20 120,911,848.60 0.00 (35.28) 0.08 54.64 0.00
0199001130010000000000000000000000000232210 Motor Vehicles 75,566,311.00 70,132,622.00 75,566,311.00 0.00 (92.81) 0.00 1,290.70 0.00
0199001130010000000000000000000000000232218 Motorbikes and Bicycles 50,000.00 50,000.00 18,900.00 0.00 (100.00) (62.20) 0.00 0.00
0199001130010000000000000000000000000232230 Furniture and Fittings 1,800,000.00 1,800,000.00 1,542,430.00 0.00 (100.00) (14.31) 0.00 0.00
0199001130010000000000000000000000000232240 Office Equipment 1,064,639.00 629,278.00 1,053,639.00 0.00 (59.11) (1.03) 142.02 0.00
0199001530010000000000000000000000000211101 Basic Salary 33,701,298.00 32,701,298.00 24,308,872.58 0.00 (97.03) (27.87) 2,330.89 0.00
0199001530010000000000000000000000000211102 Wages 200,000.00 200,000.00 80,333.58 0.00 (100.00) (59.83) 0.00 0.00
0199001530010000000000000000000000000211104 Allowances 38,711,210.00 38,411,210.00 23,361,734.23 0.00 (99.23) (39.65) 7,687.24 0.00
0199002130010000000000000000000000000221101 Travel Expenses 90,000.00 (4,820,000.00) 87,972.30 0.00 5,355.56 (2.25) (98.21) 0.00
0199002130010000000000000000000000000221401 Maintenance of Buildings and 800,000.00 600,000.00 800,000.00 0.00 Page
(75.00) 80 of0.00
378 300.00 0.00
Facilities
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0199002130010000000000000000000000000221403 Maintenance of furniture 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0199002130010000000000000000000000000221409 Improvement and maintenance of 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
parks
0199002130010000000000000000000000000221606 Official Entert&Hotel Accommodation 700,000.00 700,000.00 2,677,190.50 0.00 (100.00) 282.46 0.00 0.00
0199002130010000000000000000000000000222107 Upkeep of State Guards 18,500,000.00 3,500,000.00 18,258,570.38 0.00 (18.92) (1.31) 21.72 0.00
0199002130010000000000000000000000000222136 Upkeep of State House 16,000,000.00 16,000,000.00 15,853,606.00 0.00 (100.00) (0.91) 0.00 0.00
0199002130010000000000000000000000000222138 Presidential Lounge Expenses 150,000.00 150,000.00 110,000.00 0.00 (100.00) (26.67) 0.00 0.00
0199003130010000000000000000000000000221101 Travel Expenses 15,000,000.00 15,000,000.00 14,952,832.50 0.00 (100.00) (0.31) 0.00 0.00
0199003130010000000000000000000000000221201 Telecommunication Expenses 0.00 (400,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0199003130010000000000000000000000000221409 Improvement and maintenance of 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
parks
0199003130010000000000000000000000000221501 Conferences, Workshop and 845,000.00 (310,000.00) 753,599.00 0.00 36.69 (10.82) (34.75) 0.00
Seminars
0199003130010000000000000000000000000221606 Official Entert&Hotel Accommodation 4,133,094.83 3,266,189.66 4,133,094.83 0.00 (79.03) 0.00 376.76 0.00
0199003130010000000000000000000000000222001 Celebration of Events 14,657,361.01 14,314,722.02 14,657,361.01 0.00 (97.66) 0.00 4,177.79 0.00
0199003130010000000000000000000000000222113 Visit of Foreign Heads of State 0.00 (1,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0199003130010000000000000000000000000232240 Office Equipment 1,125,000.00 (475,000.00) 777,844.00 0.00 42.22 (30.86) (51.38) 0.00
0199003130010000000000000000000000000282108 Medals and Insignias 0.00 (3,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0199004130010000000000000000000000000251101 Subve To Non-Fin Public 70,906,393.00 21,812,786.00 70,833,624.13 0.00 (30.76) (0.10) 44.28 0.00
Corp./Instit? OC
0199004130010000000000000000000000000251102 Subve To Non-Financial Public 94,253,225.15 78,506,450.30 94,253,225.15 0.00 (83.29) 0.00 498.56 0.00
0199015530010000000000000000000000000211104 Allowances 0.00 0.00 (9,100.00) 0.00 0.00 0.00 0.00 0.00
Total Budget Entity 750,789,249.19 483,795,317.38 715,179,463.99 940,672,370.99 (35.56) -4.74 47.83 76.03
BE02 National Assembly

00 NA
0200000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 15,367.74 0.00 0.00 0.00 0.00 0.00
0200000530010000000000000000000000000411912 Police Canteen 0.00 0.00 620.00 0.00 0.00 0.00 0.00 0.00
0200000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 1,373.33 0.00 0.00 0.00 (100.00)
Page 81 of 378
0200000530010000000000000000000000000411922 Personal Loan 0.00 0.00 190.95 1,036.00 0.00 0.00 0.00 (81.57)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0200000530010000000000000000000000000411924 Nat.Assem Personal Loan Recovery 0.00 0.00 929,850.41 (532,050.41) 0.00 0.00 0.00 (274.77)
0200000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0200000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 (20,573.50) (552,730.00) 0.00 0.00 0.00 (96.28)
0200000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 573.88 (573.88) 0.00 0.00 0.00 (200.00)
0200000530010000000000000000000000000411940 Government House Loan 0.00 0.00 0.00 1,404.00 0.00 0.00 0.00 (100.00)
0200000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0200000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 962,715.98 (1,103,504.46) 0.00 0.00 0.00 -87.24
01 National Assembly
0201000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 11,197,742.30 0.00 0.00 0.00 (100.00)
Facilities
0201000130010000000000000000000000000221501 Conferences, Workshop and 0.00 0.00 0.00 2,235,845.00 0.00 0.00 0.00 (100.00)
Seminars
0201000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 2,484,845.00 0.00 0.00 0.00 (100.00)
0201000130010000000000000000000000000221701 Consultancy 0.00 0.00 0.00 300,000.00 0.00 0.00 0.00 (100.00)
0201000130010000000000000000000000000221902 Training 0.00 0.00 0.00 1,453,810.25 0.00 0.00 0.00 (100.00)
0201000130010000000000000000000000000222131 Expenses of Committees 0.00 0.00 0.00 13,842,698.66 0.00 0.00 0.00 (100.00)
0201000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 349,479.97 0.00 0.00 0.00 (100.00)
0201000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 13,087,865.20 Page
0.00 82 of0.00
378 0.00 (100.00)
st
0201000530010000000000000000000000000211104 Allowances Financial Statements 31 December 2017
0.00 0.00 0.00 21,704,542.20 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
02 Enactment of Bills, Ratification of Treaties & Ag
0202002130010000000000000000000000000221101 Travel Expenses 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0202002130010000000000000000000000000221301 Purchase of fuel and lubricants 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0202002130010000000000000000000000000221501 Conferences, Workshop and 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
0202002130010000000000000000000000000221602 Stationery 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0202002130010000000000000000000000000221603 Miscellaneous office expenses 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0202002130010000000000000000000000000221902 Training 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 70,000.00 70,000.00 0.00 0.00 0.00 (100.00) -100.00 0.00
03 Social Audit & Networking
0203003130010000000000000000000000000221101 Travel Expenses 3,500,000.00 3,500,000.00 3,499,906.00 0.00 (100.00) 0.00 0.00 0.00
0203003130010000000000000000000000000221501 Conferences, Workshop and 1,500,000.00 1,500,000.00 1,256,800.00 0.00 (100.00) (16.21) 0.00 0.00
Seminars
0203003130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
Total Sub Budget Entity 5,450,000.00 5,450,000.00 5,196,848.50 0.00 0.00 (4.64) -4.64 0.00
99 Strategy, Policy Management
0299001130010000000000000000000000000221101 Travel Expenses 14,369,000.00 14,369,000.00 14,336,220.40 0.00 (100.00) (0.23) 0.00 0.00
0299001130010000000000000000000000000221201 Telecommunication Expenses 1,000,000.00 1,000,000.00 840,716.49 0.00 (100.00) (15.93) 0.00 0.00
0299001130010000000000000000000000000221202 Electricity ,Water & Sewage 1,500,000.00 1,000,000.00 1,479,153.00 0.00 (66.67) (1.39) 195.83 0.00
0299001130010000000000000000000000000221401 Maintenance of Buildings and 1,000,000.00 1,000,000.00 978,500.00 0.00 (100.00) (2.15) 0.00 0.00
Facilities
0299001130010000000000000000000000000221404 Maintenance of Equipment 1,650,000.00 1,650,000.00 1,644,230.00 0.00 (100.00) (0.35) 0.00 0.00
0299001130010000000000000000000000000221501 Conferences, Workshop and 1,500,000.00 1,500,000.00 1,474,998.00 0.00 (100.00) (1.67) 0.00 0.00
Seminars
0299001130010000000000000000000000000221602 Stationery 3,450,000.00 3,450,000.00 3,441,700.00 0.00 (100.00) (0.24) 0.00 0.00
0299001130010000000000000000000000000221605 Maintenance of website 150,000.00 150,000.00 145,000.00 0.00 (100.00) (3.33)
Page 83 of 378 0.00 0.00
0299001130010000000000000000000000000221607 Printing Expenses
The Government of The Gambia Consolidated 3,400,000.00
Financial Statements 31 st December 2017 3,400,000.00 3,350,241.27 0.00 (100.00) (1.46) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0299001130010000000000000000000000000221902 Training 6,500,000.00 3,000,000.00 6,299,075.72 0.00 (46.15) (3.09) 79.97 0.00
0299001130010000000000000000000000000222001 Celebration of Events 5,000,000.00 5,000,000.00 4,999,202.00 0.00 (100.00) (0.02) 0.00 0.00
0299001130010000000000000000000000000222002 Sports and Sporting Activities 200,000.00 (100,000.00) 180,060.00 0.00 50.00 (9.97) (39.98) 0.00
0299001130010000000000000000000000000222131 Expenses of Committees 17,900,000.00 17,600,000.00 17,788,642.50 0.00 (98.32) (0.62) 5,829.55 0.00
0299001130010000000000000000000000000232210 Motor Vehicles 6,550,000.00 (900,000.00) 6,500,000.00 0.00 13.74 (0.76) (12.75) 0.00
0299001130010000000000000000000000000232218 Motorbikes and Bicycles 150,000.00 150,000.00 150,000.00 0.00 (100.00) 0.00 0.00 0.00
0299001530010000000000000000000000000211101 Basic Salary 13,921,099.00 13,921,099.00 12,295,010.15 0.00 (100.00) (11.68) 0.00 0.00
0299001530010000000000000000000000000211102 Wages 15,000.00 15,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0299001530010000000000000000000000000211104 Allowances 28,091,900.00 28,091,900.00 24,281,437.91 0.00 (100.00) (13.56) 0.00 0.00
BE03 Judiciary
00 NA
0300000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 (157,386.00) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 0.00 (357,711.79) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 (27,500.22) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 0.00 (150.00) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411917 Car Loan 0.00 0.00 (9,401.70) 0.00 0.00 0.00 0.00 0.00
0300000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 (18,452.19) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411925 APRC Contribution 0.00 0.00 0.00 (76,400.00) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 62,400.00 (210,443.65) 0.00 0.00 0.00 (129.65)
0300000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 386,696.14 (7,022,200.00) 0.00 0.00 0.00 (105.51)
0300000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0300000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 0.00 (12,000.00) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 (366,698.14) (60,478.00) 0.00 0.00 0.00 506.33
0300000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 (85,776.99) (226,901.97) 0.00 0.00 0.00 (62.20)
0300000530010000000000000000000000000411945 Environmental Tax 0.00 0.00 (84.00) (120.00) 0.00 0.00 0.00 (30.00)
0300000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 0.00 (256.00) 0.00 0.00 0.00 (100.00)
0300000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 0.00 (3,366.00) Page
0.00 84 of0.00
378 0.00 (100.00)
st
Total Sub Budget Entity Statements 31 December 2017
0.00 0.00 103,179.35 (8,236,501.74) 0.00 0.00 0.00 -1.25
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
01 Chief Justice Office

0301000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 353,543.60 0.00 0.00 0.00 (100.00)
0301000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 2,300.00 324,208.21 0.00 0.00 0.00 (99.29)
Facilities
0301000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 395,452.00 0.00 0.00 0.00 (100.00)
0301000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 16,972.00 432,528.00 0.00 0.00 0.00 (96.08)
0301000130010000000000000000000000000221901 Library 0.00 0.00 0.00 198,575.00 0.00 0.00 0.00 (100.00)
0301000130010000000000000000000000000221902 Training 0.00 0.00 0.00 230,000.00 0.00 0.00 0.00 (100.00)
0301000130010000000000000000000000000222109 General Services Expenses 0.00 0.00 7,300.00 44,700.00 0.00 0.00 0.00 (83.67)
0301000130010000000000000000000000000232230 Furniture and Fittings 0.00 0.00 0.00 2,976,999.00 0.00 0.00 0.00 (100.00)
0301000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 7,175,955.63 0.00 0.00 0.00 (100.00)
0301000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 584,788.36 0.00 0.00 0.00 (100.00)
0301000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 12,577,576.60 0.00 0.00 0.00 (100.00)
0301000530030000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,377.75 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 26,572.00 27,846,343.86 0.00 0.00 0.00 0.10
02 Supreme Court of The Gambia
0302000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 119,380.00 0.00 0.00 0.00 (100.00)
0302000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 123,239.22 0.00 0.00 0.00 (100.00)
0302000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 165,382.34 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 1,016,651.56 Page
0.00 85 of0.00
378 0.00 0.00
03 The Gambia Court
The Government of The Gambia Consolidated Statements 31 st December 2017
of Appeal
Financial
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0303000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 23,800.00 0.00 0.00 0.00 (100.00)
0303000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 931,156.27 0.00 0.00 0.00 (100.00)
0303000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,293,267.55 0.00 0.00 0.00 (100.00)
04 High Court of The Gambia
0304000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 147,525.00 0.00 0.00 0.00 (100.00)
0304000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 4,521,965.04 0.00 0.00 0.00 (100.00)
0304000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 6,248,636.66 0.00 0.00 0.00 (100.00)
05 Subordinate Courts
0305000130010000000000000000000000000221602 Stationery 0.00 0.00 50,565.80 156,000.00 0.00 0.00 0.00 (67.59)
0305000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 4,573,511.64 0.00 0.00 0.00 (100.00)
0305000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 6,466,019.04 0.00 0.00 0.00 (100.00)
06 Court Management
0306002130010000000000000000000000000221101 Travel Expenses 886,500.00 873,000.00 805,967.29 0.00 (98.48) (9.08) 5,870.13 0.00
0306002130010000000000000000000000000221201 Telecommunication Expenses 77,000.00 (96,000.00) 77,000.00 0.00 124.68 0.00 (55.49) 0.00
0306002130010000000000000000000000000221401 Maintenance of Buildings and 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Facilities
0306002130010000000000000000000000000221403 Maintenance of furniture 0.00 (100,000.00) 0.00 0.00 0.00 86 of0.00
Page 378 (100.00) 0.00
The Government of The Gambia Consolidated EquipmentStatements 31 st December 2017
0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0306002130010000000000000000000000000221501 Conferences, Workshop and 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
0306002130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 83,500.00 0.00 (100.00) (44.33) 0.00 0.00
0306002130010000000000000000000000000221607 Printing Expenses 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
0306002130010000000000000000000000000221901 Library 50,000.00 50,000.00 29,294.00 0.00 (100.00) (41.41) 0.00 0.00
0306002130010000000000000000000000000221902 Training 200,000.00 (100,000.00) 200,000.00 0.00 50.00 0.00 (33.33) 0.00
Seminars
Seminars
07 Access to Judiciary system
0307005130010000000000000000000000000221101 Travel Expenses 200,000.00 200,000.00 198,440.00 0.00 (100.00) (0.78) 0.00 0.00
0307005130010000000000000000000000000221302 Maintenance of vehicles 50,000.00 (200,000.00) 37,500.00 0.00 400.00 (25.00) (85.00) 0.00
Facilities
0307005130010000000000000000000000000221403 Maintenance of furniture 0.00 (50,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0307005130010000000000000000000000000221404 Maintenance of Equipment 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
0307005130010000000000000000000000000221602 Stationery 250,000.00 250,000.00 231,324.00 0.00 (100.00) (7.47) 0.00 0.00
0307005130010000000000000000000000000221901 Library 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0307005130010000000000000000000000000221902 Training 50,000.00 (150,000.00) 49,851.00 0.00 300.00 (0.30) (75.07) 0.00
0307005130010000000000000000000000000231108 Furniture and Fittings 200,000.00 (100,000.00) 198,295.00 0.00 50.00 (0.85) (33.90) 0.00
0307005130010000000000000000000000000232240 Office Equipment 400,000.00 300,000.00 400,000.00 0.00 Page
(75.00) 87 of0.00
378 300.00 0.00
Total Sub Budget
The Government of The Gambia Consolidated Entity Statements 31 st December
Financial 2017
2,930,000.00 1,585,000.00 2,815,735.22 0.00 (45.90) (3.90) 77.65 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
08 Indigenization of Judiciary
Seminars
0308006130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 1,425.00 0.00 0.00 0.00 0.00 0.00
0308006130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 0.00 5,124.26 0.00 0.00 0.00 0.00 0.00
0308006130010000000000000000000000000221902 Training 100,000.00 (50,000.00) 80,400.00 0.00 50.00 (19.60) (46.40) 0.00
0308007130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Total Sub Budget Entity 100,000.00 (500,000.00) 86,949.26 0.00 (600.00) (13.05) -117.39 0.00
99 Strategy, policy and Management
0399001130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 442,485.79 0.00 (100.00) (11.50) 0.00 0.00
Facilities
Seminars
0399001130010000000000000000000000000221602 Stationery 1,083,584.00 917,168.00 1,059,583.00 0.00 (84.64) (2.21) 536.71 0.00
0399001130010000000000000000000000000221804 Uniforms and Protective clothing 81,112.50 (87,775.00) 81,112.50 0.00 108.21 0.00 (51.97) 0.00
0399001130010000000000000000000000000221901 Library 200,000.00 200,000.00 139,981.00 0.00 (100.00) (30.01) 0.00 0.00
0399001130010000000000000000000000000221902 Training 500,000.00 500,000.00 467,225.00 0.00 (100.00) (6.56) 0.00 0.00
0399001130010000000000000000000000000232230 Furniture and Fittings 0.00 0.00 6,080.00 0.00 0.00 0.00 0.00 0.00
0399001530010000000000000000000000000211101 Basic Salary 17,300,000.00 14,800,000.00 17,270,446.03 0.00 (85.55) (0.17) 590.82 0.00
0399001530010000000000000000000000000211104 Allowances 30,400,000.00 30,400,000.00 30,015,194.32 0.00 (100.00) (1.27) 0.00 0.00
Total Sub Budget Entity
Page 88 of 378
59,120,157.50 55,520,315.00 58,374,325.30 0.00 (6.09) (1.26) 5.14 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
BE04 Independent Electoral Commission

01 Office of the Electoral Commission
Facilities
0401000130010000000000000000000000000221901 Library 0.00 0.00 0.00 4,000.00 0.00 0.00 0.00 (100.00)
0401000130010000000000000000000000000222117 Elections 0.00 0.00 0.00 40,215,000.00 0.00 0.00 0.00 (100.00)
0401000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,726,000.00 0.00 0.00 0.00 (100.00)
0401000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 260,000.00 0.00 0.00 0.00 (100.00)
0401000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 3,714,000.00 0.00 0.00 0.00 (100.00)
02 ELECTION MANAGEMENT
0402002130010000000000000000000000000221101 Travel Expenses 0.00 (22,400.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0402002130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 (10,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0402002130010000000000000000000000000222117 Elections 34,211,835.00 34,123,670.00 34,211,835.00 0.00 (99.74) 0.00 38,704.33 0.00
Total Sub Budget Entity 34,211,835.00 34,091,270.00 34,211,835.00 0.00 (0.35) 0.00 0.35 0.00
99 STRATEGY, POLICY AND MANAGEMENT
0499001130010000000000000000000000000221101 Travel Expenses 15,000.00 (170,000.00) 15,000.00 0.00 1,133.33 0.00 (91.89) 0.00
0499001130010000000000000000000000000221202 Electricity ,Water & Sewage 162,000.00 (476,000.00) 156,000.00 0.00 293.83 (3.70) (75.55) 0.00
0499001130010000000000000000000000000221401 Maintenance of Buildings and 19,000.00 (262,000.00) 19,000.00 0.00 1,378.95 0.00 (93.24) 0.00
Facilities
0499001130010000000000000000000000000221404 Maintenance of Equipment 10,000.00 (180,000.00) 10,000.00 0.00 1,800.00 0.00 (94.74) 0.00
Purchase of Small Office Equipment
Page 89 of 378
0499001130010000000000000000000000000221601 10,000.00 (155,000.00) 10,000.00 0.00 1,550.00 0.00 (93.94) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0499001130010000000000000000000000000221602 Stationery 0.00 (25,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221603 Miscellaneous office expenses 10,000.00 (130,000.00) 10,000.00 0.00 1,300.00 0.00 (92.86) 0.00
0499001130010000000000000000000000000221605 Maintenance of website 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221607 Printing Expenses 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221609 Advertisements and Publications 0.00 (50,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221701 Consultancy 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 (25,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000221901 Library 4,000.00 (67,000.00) 4,000.00 0.00 1,675.00 0.00 (94.37) 0.00
0499001130010000000000000000000000000221902 Training 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000222002 Sports and Sporting Activities 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000222116 Insurance 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001130010000000000000000000000000232240 Office Equipment 0.00 (175,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0499001530010000000000000000000000000211101 Basic Salary 4,981,019.00 4,981,019.00 4,876,829.00 0.00 (100.00) (2.09) 0.00 0.00
0499001530010000000000000000000000000211102 Wages 300,000.00 300,000.00 300,000.00 0.00 (100.00) 0.00 0.00 0.00
0499001530010000000000000000000000000211104 Allowances 4,899,912.00 4,899,912.00 4,883,010.00 0.00 (100.00) (0.34) 0.00 0.00
BE05 Public Service Commission

00 NA
0500000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 4,600.00 759.00 0.00 0.00 0.00 506.06
0500000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 15.30 0.00 0.00 0.00 0.00 0.00
0500000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0500000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0500000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 2,508.00 0.00 0.00 0.00 0.00 0.00
0500000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 7,500.32 759.00 0.00 0.00 0.00 988.18
01 PSC Chairman and Members
Page 90 of 378
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0501000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 237,901.07 0.00 0.00 0.00 (100.00)
0501000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 114,080.80 0.00 0.00 0.00 (100.00)
02 Office of the Public Service Commission
0502000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 0.00 (150.00) 0.00 0.00 0.00 (100.00)
0502000130010000000000000000000000000221101 Travel Expenses 0.00 (450,000.00) 0.00 1,906,260.96 0.00 0.00 (100.00) (100.00)
0502000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 75,950.00 0.00 0.00 0.00 (100.00)
0502000130010000000000000000000000000221902 Training 0.00 0.00 0.00 65,820.00 0.00 0.00 0.00 (100.00)
Org. - Cap
0502000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 707,497.20 0.00 0.00 0.00 (100.00)
0502000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 745,161.41 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 (450,000.00) 0.00 4,510,771.43 0.00 0.00 -100.00 0.00
03 PUBLIC SERVICE ADMINISTRATION
0503002130010000000000000000000000000221101 Travel Expenses 899,500.00 649,000.00 899,361.70 0.00 (72.15) (0.02) 259.03 0.00
0503002130010000000000000000000000000221201 Telecommunication Expenses 34,571.43 (45,857.14) 34,166.29 0.00 132.64 (1.17) (57.52) 0.00
Facilities
0503002130010000000000000000000000000221601 Purchase of Small Office Equipment 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0503002130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 99,964.00 0.00 (100.00) (0.04) 0.00 0.00
0503002130010000000000000000000000000221607 Printing Expenses 46,000.00 42,000.00 46,000.00 0.00
Page
(91.30)
91 of0.00
378 1,050.00 0.00
0503002130010000000000000000000000000221902 Training 0.00 (625,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0503002130010000000000000000000000000222001 Celebration of Events 124,680.00 124,360.00 124,680.00 0.00 (99.74) 0.00 38,862.50 0.00
0503002130010000000000000000000000000232240 Office Equipment 58,300.00 (33,400.00) 58,300.00 0.00 57.29 0.00 (36.42) 0.00
0503002130010000000000000000000000000262201 Contribution to International 95,500.27 (8,999.46) 95,360.00 0.00 9.42 (0.15) (8.75) 0.00
Org. - Cap
Total Sub Budget Entity 2,074,243.65 708,487.30 2,069,491.24 0.00 (65.84) (0.23) 192.10 0.00
0599001130010000000000000000000000000221101 Travel Expenses 1,516,779.00 1,433,558.00 1,515,413.70 0.00 (94.51) (0.09) 1,720.95 0.00
0599001530010000000000000000000000000211101 Basic Salary 1,278,091.00 1,278,091.00 812,689.35 0.00 (100.00) (36.41) 0.00 0.00
0599001530010000000000000000000000000211104 Allowances 989,010.00 989,010.00 736,348.75 0.00 (100.00) (25.55) 0.00 0.00
BE06 National Audit Office

00 NA
0600000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (3,198,744.45) (138,240.61) 0.00 0.00 0.00 2,213.90
0600000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 4,966.57 32,112.64 0.00 0.00 0.00 (84.53)
0600000530010000000000000000000000000411922 Personal Loan 0.00 0.00 (11,766.90) (9,805.75) 0.00 0.00 0.00 20.00
0600000530010000000000000000000000000411924 Personal Loan Recovery 0.00 0.00 0.00 (2,000.00) 0.00 0.00 0.00 (100.00)
0600000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (121,174.24) (161,305.12) 0.00 0.00 0.00 (24.88)
0600000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 (6,699,607.00) (4,799,184.77) 0.00 0.00 0.00 39.60
0600000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 (1,285.16) 0.00 0.00 0.00 0.00 0.00
0600000530010000000000000000000000000411940 Government House Loan 0.00 0.00 (12,797.94) (23,469.89) 0.00 0.00 0.00 (45.47)
0600000530010000000000000000000000000411959 Lateness and Absenteeism 0.00 0.00 (6,755.10) (19,716.18) 0.00 0.00 0.00 (65.74)
0600000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 (8,950.00) 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 (10,056,114.22) (5,121,609.68) 0.00 0.00 0.00 196.35
01 Auditor General
0601000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 298,556.00 0.00 0.00 0.00 (100.00)
02 Office of the Auditor General
0602000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 5,438,745.34 Page
0.00 92 of0.00
378 0.00 (100.00)
0602000130010000000000000000000000000221201 Telecommunication
Expenses 0.00 0.00 0.00 273,998.19 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
0602000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 209,994.20 0.00 0.00 0.00 (100.00)
0602000130010000000000000000000000000221902 Training 0.00 0.00 0.00 458,875.27 0.00 0.00 0.00 (100.00)
org - Rec
0602000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,099,918.98 0.00 0.00 0.00 (100.00)
0602000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 10,340.64 0.00 0.00 0.00 (100.00)
0602000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 3,093,657.76 0.00 0.00 0.00 (100.00)
03 External Audit Service
0603003130010000000000000000000000000221101 Travel Expenses 1,500,000.00 1,500,000.00 1,493,967.77 0.00 (100.00) (0.40) 0.00 0.00
0603003130010000000000000000000000000221501 Conferences, Workshop and 22,700.00 (104,600.00) 22,700.00 0.00 460.79 0.00 (82.17) 0.00
Seminars
0603003130010000000000000000000000000221602 Stationery 130,000.00 130,000.00 121,225.00 0.00 (100.00) (6.75) 0.00 0.00
0603004130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 496,363.37 0.00 (100.00) (0.73) 0.00 0.00
0603004130010000000000000000000000000221301 Purchase of fuel and lubricants 129,095.23 58,190.46 119,100.00 0.00 Page
(45.08) 93 of 378
(7.74) 67.97 0.00
st
EquipmentStatements 31 December 2017
0.00 (20,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0603004130010000000000000000000000000221602 Stationery 13,000.00 13,000.00 9,500.00 0.00 (100.00) (26.92) 0.00 0.00
0699000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 45,000.00 0.00 0.00 0.00 0.00 0.00
0699001130010000000000000000000000000221101 Travel Expenses 2,801,542.97 603,085.94 2,801,476.88 0.00 (21.53) 0.00 27.43 0.00
Facilities
0699001130010000000000000000000000000221602 Stationery 80,000.00 (20,000.00) 75,800.25 0.00 25.00 (5.25) (24.20) 0.00
0699001130010000000000000000000000000221606 Official Entert&Hotel Accommodation 23,670.00 (102,660.00) 23,645.00 0.00 433.71 (0.11) (81.28) 0.00
0699001130010000000000000000000000000221902 Training 1,198,339.00 896,678.00 1,197,424.00 0.00 (74.83) (0.08) 296.94 0.00
0699001130010000000000000000000000000232210 Motor Vehicles 5,600,000.00 5,600,000.00 5,268,800.50 0.00 (100.00) (5.91) 0.00 0.00
0699001130010000000000000000000000000232240 Office Equipment 54,690.00 (20,620.00) 38,450.00 0.00 37.70 (29.69) (48.94) 0.00
0699001130010000000000000000000000000262101 Contribution to International 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
org - Rec
0699001530010000000000000000000000000211101 Basic Salary 8,198,809.00 8,198,809.00 4,346,887.73 0.00 (100.00) (46.98) 0.00 0.00
0699001530010000000000000000000000000211102 Wages 20,000.00 20,000.00 2,847.70 0.00 (100.00) (85.76) 0.00 0.00
0699001530010000000000000000000000000211104 Allowances 5,647,009.00 5,647,009.00 3,469,069.00 0.00 (100.00) (38.57) 0.00 0.00
Total Budget Entity 29,390,755.20 25,717,692.40 12,545,213.18 10,566,008.69 (12.50) -57.32 (51.22) 118.73
BE07 Ministry of Defence

00 NA
0700000530010000000000000000000000000411837 Joint officers Mess 0.00 0.00 28,250.00 (500.00)
Page
0.00
94 of0.00
378 0.00 (5,750.00
0700000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0700000530010000000000000000000000000411908 Police Welfare Funds 0.00 0.00 716,072.00 (3,700.00) 0.00 0.00 0.00 (19,453.3
0700000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 (150.00) 0.00 0.00 0.00 0.00 0)
0.00
0700000530010000000000000000000000000411912 Police Canteen 0.00 0.00 0.00 (160.00) 0.00 0.00 0.00 (100.00)
0700000530010000000000000000000000000411913 Army Advances 0.00 0.00 79,920.97 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 155,511.00 (45,700.00) 0.00 0.00 0.00 (440.29)
0700000530010000000000000000000000000411916 Army TV Set Credit 0.00 0.00 0.07 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411919 Ex-Servicemen Fund 0.00 0.00 88,202.00 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411922 Personal Loan 0.00 0.00 7,857.87 (5,000.00) 0.00 0.00 0.00 (257.16)
0700000530010000000000000000000000000411926 Family Allotment 0.00 0.00 110,133.34 (9,700.00) 0.00 0.00 0.00 (1,235.40
0700000530010000000000000000000000000411927 Police Bicycle Loan 0.00 0.00 720.00 0.00 0.00 0.00 0.00 0.00)
0700000530010000000000000000000000000411929 Rice Credit Facility 0.00 0.00 13,083.61 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 14,512,704.93 (46,136.00) 0.00 0.00 0.00 (31,556.3
0700000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 471,477.30 0.00 0.00 0.00 0.00 6)
0.00
0700000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 26,101.43 (5,100.00) 0.00 0.00 0.00 (611.79)
0700000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 3,958,807.84 (146,000.00) 0.00 0.00 0.00 (2,811.51
0700000530010000000000000000000000000411940 Government House Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00)
0700000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 0.00 (488.40) 0.00 0.00 0.00 (100.00)
0700000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 (24,746.25) 0.00 0.00 0.00 (100.00)
0700000530010000000000000000000000000411951 Fines/Penalties/Misconduct 0.00 0.00 0.00 (600.00) 0.00 0.00 0.00 (100.00)
0700000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 405,266.00 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411964 Unclaimed Wages 0.00 0.00 (3,617.16) 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411984 Supersonicz The Micro Finance 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0700000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 18,134.00 (8,800.00) 0.00 0.00 0.00 (306.07)
Total Sub Budget Entity 0.00 0.00 21,099,497.63 (402,852.15) 0.00 0.00 0.00 -5,237.53
01 Ministry of Defence
0701000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,092,429.50 0.00 0.00 0.00 (100.00)
0701000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,725,000.00 0.00 0.00 0.00 (100.00)
Page 95 of 378
The Government of The Gambia Consolidated EquipmentStatements 31 st December 2017
0.00 0.00 0.00 49,595.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0701000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 442,420.00 0.00 0.00 0.00 (100.00)
0701000130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 0.00 0.00 0.00 381,330.90 0.00 0.00 0.00 (100.00)
0701000130010000000000000000000000000221902 Training 0.00 0.00 0.00 1,999,989.73 0.00 0.00 0.00 (100.00)
0701000130010000000000000000000000000222110 Special Services Expenses 0.00 0.00 0.00 22,500.00 0.00 0.00 0.00 (100.00)
0701000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 5,374,194.69 (10,214,404.10) 0.00 0.00 0.00 (152.61)
0701000130010000000000000000000000000222148 National Security Operations 0.00 0.00 0.00 150,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
0701000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,247,468.93 0.00 0.00 0.00 (100.00)
0701000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 559,926.12 0.00 0.00 0.00 (100.00)
0701000530010000000000000000000000000211104 Allowances 0.00 0.00 10,295.20 1,374,104.80 0.00 0.00 0.00 (99.25)
Total Sub Budget Entity 0.00 0.00 5,384,489.89 6,148,220.89 0.00 0.00 0.00 87.58
02 Armed Forces
0702000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 9,214,659.46 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000221201 Telecommunication Expenses 0.00 0.00 0.00 4,712,825.59 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 0.00 0.00 3,185,560.00 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000221409 Improvement and maintenance of 0.00 0.00 0.00 559,656.50 0.00 0.00 0.00 (100.00)
parks
0702000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 1,699,565.00 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 0.00 0.00 3,959,837.81 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000221902 Training 0.00 0.00 0.00 14,017,652.67 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000222002 Sports and Sporting Activities 0.00 0.00 0.00 2,136,759.24 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000222101 Food and Food services 0.00 0.00 0.00 122,159,361.00 0.00 0.00 0.00 (100.00)
0702000130010000000000000000000000000222110 Special Services Expenses 0.00 0.00 0.00 1,626,210.00 Page
0.00 96 of0.00
378 0.00 (100.00)
0702000130010000000000000000000000000232210 Motor Vehicles
Financial Statements 31 st December 2017
0.00 0.00 0.00 16,268,753.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0702000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 142,840,674.57 0.00 0.00 0.00 (100.00)
0702000530010000000000000000000000000211104 Allowances 0.00 0.00 (335,620.00) 177,276,850.85 0.00 0.00 0.00 (100.19)
03 Gambia National Army
0703000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 600,000.00 0.00 0.00 0.00 (100.00)
0703000130010000000000000000000000000222110 Special Services Expenses 0.00 0.00 0.00 1,185,870.00 0.00 0.00 0.00 (100.00)
04 Gambia National Guard
0704000130010000000000000000000000000221404 Maintenance of Equipment 0.00 0.00 (33,000.00) 211,000.00 0.00 0.00 0.00 (115.64)
0704000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 607,500.00 0.00 0.00 0.00 (100.00)
05 Gambia Navy
0705000130010000000000000000000000000221303 Operation and Maintenance of Boats 0.00 0.00 0.00 5,328,258.37 0.00 0.00 0.00 (100.00)
0705000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 342,495.00 0.00 0.00 0.00 (100.00)
0705000130010000000000000000000000000222110 Special Services Expenses 0.00 0.00 0.00 297,130.00 Page
0.00 97 of0.00
378 0.00 (100.00)
0705000130010000000000000000000000000232230 Financial Statements 31 st December 2017
Furniture and Fittings 0.00 0.00 0.00 142,100.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
06 Gambia Airforce
0706000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 256,822.00 0.00 0.00 0.00 (100.00)
07 NATIONAL DEFENCE SECURITY
0707004130010000000000000000000000000221101 Travel Expenses 7,915,105.00 3,830,210.00 7,882,031.13 0.00 (48.39) (0.42) 92.96 0.00
0707004130010000000000000000000000000221201 Telecommunication Expenses 4,754,416.00 3,148,832.00 4,725,890.48 0.00 (66.23) (0.60) 194.34 0.00
0707004130010000000000000000000000000221202 Electricity ,Water & Sewage 23,039,384.00 22,078,768.00 23,039,350.00 0.00 (95.83) 0.00 2,298.39 0.00
0707004130010000000000000000000000000221409 Improvement and maintenance of 1,594,366.00 1,594,366.00 1,594,303.00 0.00 (100.00) 0.00 0.00 0.00
parks
0707004130010000000000000000000000000221602 Stationery 2,119,982.00 2,119,982.00 2,119,867.00 0.00 (100.00) (0.01) 0.00 0.00
0707004130010000000000000000000000000221701 Consultancy 0.00 (107,552.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0707004130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 2,746,800.00 1,993,600.00 2,746,800.00 0.00 (72.58) 0.00 264.68 0.00
0707004130010000000000000000000000000221804 Uniforms and Protective clothing 5,499,999.60 3,499,999.20 5,499,945.00 0.00 (63.64) 0.00 175.00 0.00
0707004130010000000000000000000000000221805 Arms and Ammunition 0.00 (532,553.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0707004130010000000000000000000000000221902 Training 16,320,000.00 15,940,000.00 16,294,389.25 0.00 (97.67) (0.16) 4,188.00 0.00
0707004130010000000000000000000000000222002 Sports and Sporting Activities 2,266,887.00 2,266,887.00 2,264,700.00 0.00 (100.00) (0.10) 0.00 0.00
0707004130010000000000000000000000000222101 Food and Food services 88,500,000.00 60,500,000.00 88,488,778.75 0.00 (68.36) (0.01) 216.03 0.00
0707004130010000000000000000000000000222110 Special Services Expenses 2,023,098.00 2,023,098.00 1,996,017.00 0.00 (100.00) (1.34) 0.00 0.00
0707004130010000000000000000000000000232210 Motor Vehicles 4,900,000.00 4,500,000.00 4,818,000.00 0.00 (91.84) (1.67) 1,104.50 0.00
0707004130010000000000000000000000000232251 Medical and Hospital Equipment and 230,001.00 (1,539,998.00) 230,000.00 0.00 669.56 0.00 (87.01) 0.00
Installations
0707004130010000000000000000000000000232294 Musical Instruments 23,195.00 (2,878,692.00) 0.00 0.00 12,410.83 (100.00) (100.00) 0.00
0707004530010000000000000000000000000211101 Basic Salary 143,368,002.00 134,733,002.00 143,362,123.29 0.00 Page
(93.98) 98 of0.00
378 1,560.24 0.00
0707004530010000000000000000000000000211104 Allowances Financial Statements 31 st December
The Government of The Gambia Consolidated 169,880,750.00
2017 167,580,750.00 169,600,504.64 0.00 (98.65) (0.16) 7,273.93 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0707005130010000000000000000000000000221602 Stationery 636,000.00 636,000.00 635,870.00 0.00 (100.00) (0.02) 0.00 0.00
0707005130010000000000000000000000000222110 Special Services Expenses 870,000.00 870,000.00 863,261.00 0.00 (100.00) (0.77) 0.00 0.00
0707006130010000000000000000000000000221303 Operation and Maintenance of Boats 4,000,000.00 4,000,000.00 3,995,617.50 0.00 (100.00) (0.11) 0.00 0.00
0707006130010000000000000000000000000221602 Stationery 374,116.00 374,116.00 373,895.00 0.00 (100.00) (0.06) 0.00 0.00
0707007130010000000000000000000000000221602 Stationery 643,992.00 643,992.00 643,960.00 0.00 (100.00) 0.00 0.00 0.00
0707008130010000000000000000000000000221602 Stationery 282,225.00 282,225.00 281,225.00 0.00 (100.00) (0.35) 0.00 0.00
Total Sub Budget Entity 525,393,990.60 470,962,704.20 524,753,954.09 0.00 Page
(10.36) 99 of 378
(0.12) 11.42 0.00
99 The Government of The Gambia Consolidated Financial
STRATEGY, POLICY Statements 31 st December 2017
MANAGEMENT
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0799001130010000000000000000000000000221101 Travel Expenses 2,139,302.00 1,708,404.00 2,139,301.70 0.00 (79.86) 0.00 396.48 0.00
0799001130010000000000000000000000000221203 Rents and Rates 2,023,994.00 2,022,988.00 1,800,000.00 0.00 (99.95) (11.07) 178,826.44 0.00
0799001130010000000000000000000000000221602 Stationery 201,400.00 201,400.00 200,850.00 0.00 (100.00) (0.27) 0.00 0.00
0799001130010000000000000000000000000221701 Consultancy 31,000.00 (44,000.00) 0.00 0.00 141.94 (100.00) (100.00) 0.00
0799001130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 324,000.00 224,000.00 308,936.19 0.00 (69.14) (4.65) 208.94 0.00
0799001130010000000000000000000000000221902 Training 750,000.00 700,000.00 747,206.88 0.00 (93.33) (0.37) 1,394.41 0.00
0799001130010000000000000000000000000222110 Special Services Expenses 5,980.00 (23,020.00) 0.00 0.00 384.95 (100.00) (100.00) 0.00
0799001130010000000000000000000000000222148 National Security Operations 409,400.00 (283,600.00) 340,500.00 0.00 69.27 (16.83) (50.87) 0.00
0799001130010000000000000000000000000232210 Motor Vehicles 0.00 (1,300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0799001130010000000000000000000000000251201 Subve To Fin Public Corp/Instit OC 2,000,000.00 2,000,000.00 1,996,291.55 0.00 (100.00) (100.00) 0.00 0.00
org - Rec
0799001530010000000000000000000000000211101 Basic Salary 2,800,000.00 2,800,000.00 (18,638,356.08) 0.00 (100.00) (765.66) 0.00 0.00
0799001530010000000000000000000000000211104 Allowances 1,800,000.00 1,800,000.00 1,751,341.06 0.00 (100.00) (2.70) 0.00 0.00
Total Sub Budget Entity 17,965,676.00 14,520,772.00 (4,307,362.46) 0.00 (19.17) (123.98) -129.66 0.00
Total Budget Entity 543,359,666.60 485,483,476.20 546,561,959.15 567,506,599.27 (10.65) 0.59 12.58 96.31
BE08 Ministry of Interior

00 NA
0800000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (4,809,460.00) (47,080.50) 0.00 0.00 0.00
0800000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 31,511.70 (281.72) 0.00 0.00 0.0010,115.40
(11,285.4
0800000530010000000000000000000000000411835 Prison C.U.G 0.00 0.00 100.00 (100.00) 0.00 7)
Page 100 of0.00
378 0.00 (200.00)
0800000530010000000000000000000000000411906 Tobaski SheepFinancial Statements 31 st December 2017
The Government of The Gambia Consolidated 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0800000530010000000000000000000000000411908 Police Welfare Funds 0.00 0.00 63,630.00 (1,230.00) 0.00 0.00 0.00 (5,273.17
0800000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 550.00 (100.00) 0.00 0.00 0.00 (650.00))
0800000530010000000000000000000000000411912 Police Canteen 0.00 0.00 2,970.00 (2,970.00) 0.00 0.00 0.00 (200.00)
0800000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 294,366.67 (6,346.00) 0.00 0.00 0.00 (4,738.62
0800000530010000000000000000000000000411915 Police Estate 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00)
0800000530010000000000000000000000000411917 Car Loan 0.00 0.00 (29,141.79) 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411919 Ex-Servicemen Fund 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411926 Family Allotment 0.00 0.00 24,280.00 (24,250.00) 0.00 0.00 0.00 (200.12)
0800000530010000000000000000000000000411927 Police Bicycle Loan 0.00 0.00 43.73 (43.73) 0.00 0.00 0.00 (200.00)
0800000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 3,548.36 (2,559.37) 0.00 0.00 0.00 (238.64)
0800000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 (544,735.84) (384.27) 0.00 0.00 0.00
0800000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 3,841.48 (3,400.00) 0.00 0.00 0.00141,658.6
(212.98)
2
0800000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 3,351.60 (600.00) 0.00 0.00 0.00 (658.60)
0800000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 31,372.63 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411945 Environmental Tax 0.00 0.00 60.00 (60.00) 0.00 0.00 0.00 (200.00)
0800000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 10,330.32 0.00 0.00 0.00 (100.00)
0800000530010000000000000000000000000411951 Fines/Penalties/Misconduct 0.00 0.00 51,584.27 (51,434.27) 0.00 0.00 0.00 (200.29)
0800000530010000000000000000000000000411959 Lateness and Absenteeism 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 662.00 (662.00) 0.00 0.00 0.00 (200.00)
0800000530010000000000000000000000000411966 Immigration Kombo Real Estate 0.00 0.00 45,500.00 (45,500.00) 0.00 0.00 0.00 (200.00)
Scheme
0800000530010000000000000000000000000411987 GID LAND SCHEME 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0800000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 1,500.00 (1,500.00) 0.00 0.00 0.00 (200.00)
0800000530010000000000000000000000000411994 Cabinet Revolving Loan Scheme 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 (4,824,265.19) (178,171.54) 0.00 0.00 0.00 2,707.65
01 Ministry of Interior
0801000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 7,683,986.90 0.00 0.00 0.00 (100.00)
0801000130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 0.00 0.00 6,310,175.04 Page 101 of0.00
0.00 378 0.00 (100.00)
0801000130010000000000000000000000000221301 Financial
Purchase of fuel Statements 31 st December 2017
and lubricants 0.00 0.00 0.00 1,300,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
Budget Entity / Account Code Budget Entity / Account Code Approved Budget Revised Budget Acutal Expenditure Actual Expenditure % % Saving/ % (2017 - 2016
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
0801000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 314,285.00 0.00 0.00 0.00 (100.00)
0801000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 86,747.00 86,078.00 0.00 0.00 0.00 0.78
0801000130010000000000000000000000000222148 National Security Operations 0.00 0.00 0.00 20,000.00 0.00 0.00 0.00 (100.00)
0801000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 560,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
0801000530010000000000000000000000000211101 Basic Salary 0.00 0.00 2,358.00 1,341,696.67 0.00 0.00 0.00 (99.82)
0801000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 3,599.20 0.00 0.00 0.00 (100.00)
0801000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,202,430.17 0.00 0.00 0.00 (100.00)
02 Police Force
0802000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,535,706.00 0.00 0.00 0.00 (100.00)
0802000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,247,400.00 0.00 0.00 0.00 (100.00)
Facilities
0802000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 1,379,318.75 0.00 0.00 0.00 (100.00)
0802000130010000000000000000000000000221806 Specialized and Technical Materials 0.00 0.00 0.00 701,135.00 Page 102 of0.00
0.00 378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0802000130010000000000000000000000000221902 Training 0.00 0.00 0.00 3,945,704.00 0.00 0.00 0.00 (100.00)
0802000130010000000000000000000000000222110 Special Services Expenses 0.00 0.00 0.00 1,180,000.00 0.00 0.00 0.00 (100.00)
0802000130010000000000000000000000000222140 Number Plates 0.00 0.00 0.00 12,967,550.00 0.00 0.00 0.00 (100.00)
0802000130010000000000000000000000000282108 Medals and Insignias 0.00 0.00 0.00 497,980.00 0.00 0.00 0.00 (100.00)
0802000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (3,295.00) 135,916,853.88 0.00 0.00 0.00 (100.00)
0802000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 96,522.12 0.00 0.00 0.00 (100.00)
0802000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 93,526,523.68 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 (3,295.00) 332,515,510.90 0.00 0.00 0.00 0.00
03 Immigration
0803000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 203,244.00 0.00 0.00 0.00 (100.00)
0803000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 184,000.00 0.00 0.00 0.00 (100.00)
Facilities
0803000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 483,600.00 0.00 0.00 0.00 (100.00)
0803000130010000000000000000000000000221902 Training 0.00 0.00 0.00 962,376.00 0.00 0.00 0.00 (100.00)
0803000130010000000000000000000000000222002 Sports and Sporting Activities 0.00 0.00 0.00 285,450.00 0.00 0.00 0.00 (100.00)
0803000130010000000000000000000000000222101 Food and Food services 0.00 0.00 0.00 79,531.00 0.00 0.00 0.00 (100.00)
0803000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (1,230.00) 44,224,636.82 0.00 0.00 0.00 (100.00)
0803000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 57,028.32 0.00 0.00 0.00 (100.00)
0803000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 20,209,025.45 0.00 0.00 0.00 (100.00)
04 Fire Service
0804000130010000000000000000000000000221201 Telecommunication Expenses 0.00 0.00 0.00 257,860.00 Page 103 of0.00
0.00 378 0.00 (100.00)
0804000130010000000000000000000000000221301 Financial
Purchase of fuel Statements 31 st December 2017
and lubricants 0.00 0.00 0.00 8,693,728.60 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0804000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 600,000.00 0.00 0.00 0.00 (100.00)
0804000130010000000000000000000000000221806 Specialized and Technical Materials 0.00 0.00 0.00 249,225.00 0.00 0.00 0.00 (100.00)
0804000130010000000000000000000000000221902 Training 0.00 0.00 0.00 894,800.00 0.00 0.00 0.00 (100.00)
0804000130010000000000000000000000000232291 Fire Fighting Equipment and 0.00 0.00 0.00 1,999,979.28 0.00 0.00 0.00 (100.00)
Installation
0804000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 31,272,214.57 0.00 0.00 0.00 (100.00)
0804000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 30,329.94 0.00 0.00 0.00 (100.00)
0804000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 33,699,281.85 0.00 0.00 0.00 (100.00)
05 Prisons
Facilities
0805000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 276,690.00 0.00 0.00 0.00 (100.00)
0805000130010000000000000000000000000221808 Agricultural Inputs 0.00 0.00 0.00 120,000.00 0.00 0.00 0.00 (100.00)
0805000130010000000000000000000000000221902 Training 0.00 0.00 0.00 332,291.55 0.00 0.00 0.00 (100.00)
0805000130010000000000000000000000000222105 Juvenile Activity Expenses 0.00 0.00 0.00 249,920.43 0.00 0.00 0.00 (100.00)
0805000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (4,038.00) 22,622,123.94 0.00 0.00 0.00 (100.02)
0805000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 13,489,531.96 Page 104 of0.00
0.00 378 0.00 (100.00)
st
0.00 0.00 (4,038.00) 70,205,062.60 0.00 0.00 0.00 -0.01
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
06 Law Enforcement and Crime Prevention

0806003130010000000000000000000000000221101 Travel Expenses 450,000.00 450,000.00 448,383.98 0.00 (100.00) (0.36) 0.00 0.00
0806003130010000000000000000000000000221203 Rents and Rates 1,500,000.00 1,500,000.00 1,477,900.00 0.00 (100.00) (1.47) 0.00 0.00
0806003130010000000000000000000000000221401 Maintenance of Buildings and 1,900,000.00 1,900,000.00 1,841,320.00 0.00 (100.00) (3.09) 0.00 0.00
Facilities
0806003130010000000000000000000000000221602 Stationery 3,700,000.00 3,400,000.00 3,543,960.00 0.00 (91.89) (4.22) 1,081.32 0.00
0806003130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 375,000.00 375,000.00 125,270.00 0.00 (100.00) (66.59) 0.00 0.00
0806003130010000000000000000000000000221804 Uniforms and Protective clothing 4,500,000.00 4,500,000.00 4,478,950.00 0.00 (100.00) (0.47) 0.00 0.00
0806003130010000000000000000000000000221805 Arms and Ammunition 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0806003130010000000000000000000000000221806 Specialized and Technical Materials 100,000.00 100,000.00 96,000.00 0.00 (100.00) (4.00) 0.00 0.00
0806003130010000000000000000000000000221902 Training 2,207,460.00 2,207,460.00 2,206,978.56 0.00 (100.00) (0.02) 0.00 0.00
0806003130010000000000000000000000000222110 Special Services Expenses 1,200,000.00 1,200,000.00 1,200,000.00 0.00 (100.00) 0.00 0.00 0.00
0806003130010000000000000000000000000222140 Number Plates 25,363,355.00 25,363,355.00 25,362,500.00 0.00 (100.00) 0.00 0.00 0.00
0806003130010000000000000000000000000282108 Medals and Insignias 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0806003530010000000000000000000000000211101 Basic Salary 147,544,932.00 106,544,932.00 147,592,683.02 0.00 (72.21) 0.03 259.98 0.00
0806003530010000000000000000000000000211102 Wages 22,600.00 22,600.00 22,260.24 0.00 (100.00) (1.50) 0.00 0.00
0806003530010000000000000000000000000211104 Allowances 94,000,000.00 94,000,000.00 90,692,576.47 0.00 (100.00) (3.52) 0.00 0.00
0806004130010000000000000000000000000222101 Food and Food services 0.00 0.00 1,500.00 0.00 0.00 0.00 0.00 0.00
0806006130010000000000000000000000000222101 Food and Food services 0.00 0.00 1,366,235.00 0.00 0.00 0.00 0.00 0.00
0806009130010000000000000000000000000222101 Food and Food services 0.00 0.00 347,000.00 0.00 0.00 0.00 0.00 0.00
07 National And Non-Nat Documentation,Migrants & Bord
0807000530010000000000000000000000000211101 Basic Salary 0.00 0.00 257,502.80 0.00 0.00 0.00 0.00 0.00
0807000530010000000000000000000000000211104 Allowances 0.00 0.00 356,850.00 0.00 0.00 0.00 0.00 0.00
Page 105 of 378
0807010130010000000000000000000000000221101 Travel Expenses 200,000.00 200,000.00 135,619.00 0.00 (100.00) (32.19) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0807010130010000000000000000000000000221203 Rents and Rates 310,000.00 310,000.00 310,000.00 0.00 (100.00) 0.00 0.00 0.00
0807010130010000000000000000000000000221401 Maintenance of Buildings and 200,000.00 (200,000.00) 58,425.00 0.00 100.00 (70.79) (85.39) 0.00
Facilities
0807010130010000000000000000000000000221410 Emergency Road Repairs 50,000.00 (50,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
0807010130010000000000000000000000000221601 Purchase of Small Office Equipment 500,000.00 500,000.00 411,273.00 0.00 (100.00) (17.75) 0.00 0.00
0807010130010000000000000000000000000221602 Stationery 552,325.00 (271,030.00) 180,850.00 0.00 49.07 (67.26) (78.03) 0.00
0807010130010000000000000000000000000221902 Training 1,400,000.00 900,000.00 1,630,380.00 0.00 (64.29) 16.46 226.08 0.00
0807010130010000000000000000000000000222101 Food and Food services 90,000.00 90,000.00 90,000.00 0.00 (100.00) 0.00 0.00 0.00
0807010130010000000000000000000000000222112 Repatriation Expenses 80,000.00 70,000.00 0.00 0.00 (87.50) (100.00) (100.00) 0.00
0807010530010000000000000000000000000211101 Basic Salary 5,000,000.00 5,000,000.00 7,293,333.64 0.00 (100.00) 45.87 0.00 0.00
0807010530010000000000000000000000000211102 Wages 73,656.00 73,656.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0807010530010000000000000000000000000211104 Allowances 5,000,000.00 5,000,000.00 4,817,347.29 0.00 (100.00) (3.65) 0.00 0.00
Facilities
0807011130010000000000000000000000000221602 Stationery 358,560.00 358,560.00 316,565.00 0.00 (100.00) (11.71) 0.00 0.00
0807011130010000000000000000000000000221804 Uniforms and Protective clothing 300,000.00 200,000.00 69,000.00 0.00 (66.67) (77.00) (31.00) 0.00
0807011130010000000000000000000000000222101 Food and Food services 30,000.00 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0807011530010000000000000000000000000211101 Basic Salary 9,818,620.00 9,818,620.00 7,300,588.79 0.00 (100.00) (25.65) 0.00 0.00
0807011530010000000000000000000000000211104 Allowances 4,386,560.00 4,386,560.00 12,909,618.06 0.00 (100.00) 194.30 0.00 0.00
0807012130010000000000000000000000000221301 Purchase of fuel and lubricants 1,120,000.00 1,120,000.00 998,600.00 0.00 Page 106 (10.84)
(100.00) of 378 0.00 0.00
The Government of The Gambia Consolidated vehicles Statements 31 st December
200,000.00
2017 200,000.00 147,011.50 0.00 (100.00) (26.49) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0807012130010000000000000000000000000221401 Maintenance of Buildings and 100,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
Facilities
0807012130010000000000000000000000000221601 Purchase of Small Office Equipment 174,960.00 174,960.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0807012130010000000000000000000000000221602 Stationery 158,560.00 (41,440.00) 0.00 0.00 26.14 (100.00) (100.00) 0.00
0807012130010000000000000000000000000221804 Uniforms and Protective clothing 110,000.00 (180,000.00) 0.00 0.00 163.64 (100.00) (100.00) 0.00
0807012130010000000000000000000000000222101 Food and Food services 30,000.00 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0807012130010000000000000000000000000222112 Repatriation Expenses 30,000.00 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0807012530010000000000000000000000000211101 Basic Salary 29,259,601.00 12,259,601.00 28,974,537.52 0.00 (41.90) (0.97) 70.44 0.00
0807012530010000000000000000000000000211104 Allowances 15,456,099.00 10,456,099.00 3,217,626.31 0.00 (67.65) (79.18) (35.65) 0.00
08 Fire And safety Management
0808013130010000000000000000000000000221101 Travel Expenses 50,000.00 50,000.00 30,490.00 0.00 (100.00) (39.02) 0.00 0.00
Facilities
Seminars
0808013130010000000000000000000000000221602 Stationery 362,500.00 362,500.00 349,350.00 0.00 (100.00) (3.63) 0.00 0.00
0808013130010000000000000000000000000221606 Official Entert&Hotel Accommodation 12,500.00 12,500.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0808013130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 12,500.00 12,500.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0808013130010000000000000000000000000221804 Uniforms and Protective clothing 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0808013130010000000000000000000000000221806 Specialized and Technical Materials 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Postage,Stamps and Courier

Page 107 of 378
0808013130010000000000000000000000000221810 12,500.00 12,500.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Services Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0808013130010000000000000000000000000221902 Training 1,025,000.00 1,025,000.00 1,022,706.00 0.00 (100.00) (0.22) 0.00 0.00
0808013130010000000000000000000000000222101 Food and Food services 312,500.00 312,500.00 300,000.00 0.00 (100.00) (4.00) 0.00 0.00
0808013130010000000000000000000000000231109 ICT 25,000.00 25,000.00 25,000.00 0.00 (100.00) 0.00 0.00 0.00
infrast,hardware,network&facilities
0808013130010000000000000000000000000232210 Motor Vehicles 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0808013130010000000000000000000000000232213 Fire Fighting, Ambulances and 37,500.00 37,500.00 24,000.00 0.00 (100.00) (36.00) 0.00 0.00
Rescue Vehicles
0808013530010000000000000000000000000211101 Basic Salary 8,607,503.00 8,607,503.00 31,226,244.01 0.00 (100.00) 262.78 0.00 0.00
0808013530010000000000000000000000000211102 Wages 21,554.00 21,554.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0808013530010000000000000000000000000211104 Allowances 5,759,379.00 5,759,379.00 12,388,572.72 0.00 (100.00) 115.10 0.00 0.00
0808014130010000000000000000000000000221101 Travel Expenses 37,500.00 37,500.00 14,199.00 0.00 (100.00) (62.14) 0.00 0.00
0808014130010000000000000000000000000221404 Maintenance of Equipment 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0808014130010000000000000000000000000221806 Specialized and Technical Materials 500.00 (96,500.00) 0.00 0.00 19,300.00 (100.00) (100.00) 0.00
0808014130010000000000000000000000000232120 Construction Of Office Buildings 75,000.00 75,000.00 69,500.00 0.00 (100.00) (7.33) 0.00 0.00
0808014130010000000000000000000000000232210 Motor Vehicles 0.00 (1,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0808014130010000000000000000000000000232291 Fire Fighting Equipment and 300,000.00 (400,000.00) 297,700.00 0.00 133.33 (0.77) (57.47) 0.00
Installation
0808014530010000000000000000000000000211101 Basic Salary 27,098,000.00 17,098,000.00 5,867,248.96 0.00 (63.10) (78.35) (41.33) 0.00
0808014530010000000000000000000000000211104 Allowances 27,098,000.00 27,098,000.00 18,422,551.12 0.00 (100.00) (32.02) 0.00 0.00
09 Custodial Rehabilitation And Administration
0809015130010000000000000000000000000221101 Travel Expenses 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0809015130010000000000000000000000000221301 Purchase of fuel and lubricants 3,150,000.00 3,150,000.00 3,150,000.00 0.00 Page 108 of0.00
(100.00) 378 0.00 0.00
0809015130010000000000000000000000000221302
Financial Statements 31 st December
Maintenance of vehicles
2017
690,800.00 690,800.00 688,250.00 0.00 (100.00) (0.37) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
0809015130010000000000000000000000000221602 Stationery 300,000.00 300,000.00 290,725.00 0.00 (100.00) (3.09) 0.00 0.00
0809015130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 70,000.00 70,000.00 70,000.00 0.00 (100.00) 0.00 0.00 0.00
0809015130010000000000000000000000000221806 Specialized and Technical Materials 248,000.00 248,000.00 248,000.00 0.00 (100.00) 0.00 0.00 0.00
0809015130010000000000000000000000000221808 Agricultural Inputs 0.00 (75,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0809015130010000000000000000000000000221902 Training 402,000.00 254,000.00 265,594.00 0.00 (63.18) (33.93) 79.46 0.00
0809015130010000000000000000000000000222105 Juvenile Activity Expenses 200,000.00 200,000.00 195,060.00 0.00 (100.00) (2.47) 0.00 0.00
0809015530010000000000000000000000000211101 Basic Salary 25,800,000.00 25,600,000.00 22,801,538.66 0.00 (99.22) (11.62) 11,300.77 0.00
0809015530010000000000000000000000000211104 Allowances 14,000,000.00 14,000,000.00 12,460,112.96 0.00 (100.00) (11.00) 0.00 0.00
99 Strategy, Policy And Management
0899001130010000000000000000000000000221101 Travel Expenses 5,325,000.00 5,325,000.00 5,304,442.45 0.00 (100.00) (0.39) 0.00 0.00
Facilities
0899001130010000000000000000000000000221501 Conferences, Workshop and 400,000.00 400,000.00 272,500.00 0.00 (100.00) (31.88) 0.00 0.00
Seminars
0899001130010000000000000000000000000221602 Stationery 320,000.00 320,000.00 295,277.00 0.00 (100.00) (7.73) 0.00 0.00
0899001130010000000000000000000000000221902 Training 827,610.99 335,162.98 827,610.99 0.00 (40.50) 0.00 68.06 0.00
0899001130010000000000000000000000000222001 Celebration of Events 120,000.00 (10,000.00) 113,000.00 0.00 Page 109 of
8.33 378
(5.83) (13.08) 0.00
0899001130010000000000000000000000000222002
Sports and Sporting Activities
2017
200,000.00 50,000.00 182,630.00 0.00 (25.00) (8.69) 21.75 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0899001130010000000000000000000000000222110 Special Services Expenses 15,000.00 (20,000.00) 8,500.00 0.00 133.33 (43.33) (75.71) 0.00
0899001130010000000000000000000000000222148 National Security Operations 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Corp./Instit? OC
0899001130010000000000000000000000000262101 Contribution to International 1,000,000.00 1,000,000.00 990,982.50 0.00 (100.00) (0.90) 0.00 0.00
org - Rec
0899001530010000000000000000000000000211101 Basic Salary 1,675,962.00 1,525,962.00 910,935.35 0.00 (91.05) (45.65) 507.29 0.00
0899001530010000000000000000000000000211102 Wages 20,000.00 20,000.00 18,140.40 0.00 (100.00) (9.30) 0.00 0.00
0899001530010000000000000000000000000211104 Allowances 1,362,000.00 1,362,000.00 1,239,204.39 0.00 (100.00) (9.02) 0.00 0.00
BE09 Ministry of Tourism and Culture

00 NA
0900000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0900000530010000000000000000000000000411917 Car Loan 0.00 0.00 1,164.09 0.00 0.00 0.00 0.00 0.00
0900000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
0900000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 13,215.64 0.00 0.00 0.00 (100.00)
0900000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 83,272.51 5,890.00 0.00 0.00 0.00 1,313.79
0900000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 1,500.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 97,129.17 19,105.64 0.00 0.00 0.00 508.38
01 Ministry of Tourism and Culture
0901000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,758,075.00 0.00 0.00 0.00 (100.00)
0901000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 0.00 738,133.00 Page 110
0.00 of0.00
378 0.00 (100.00)
The Government of The Gambia Consolidated vehicles Statements 31 st December 2017
0.00 0.00 0.00 165,737.50 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
0901000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 113,547.75 0.00 0.00 0.00 (100.00)
0901000130010000000000000000000000000221609 Advertisements and Publications 0.00 0.00 0.00 21,816.00 0.00 0.00 0.00 (100.00)
0901000130010000000000000000000000000222118 Industrial Promotion 0.00 0.00 0.00 1,200,000.00 0.00 0.00 0.00 (100.00)
0901000130010000000000000000000000000222150 Operating Costs 0.00 0.00 0.00 15,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
0901000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,270,296.34 0.00 0.00 0.00 (100.00)
0901000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 902,459.50 0.00 0.00 0.00 (100.00)
02 Sustainable Tourism Management
0902002130010000000000000000000000000251101 Subve To Non-Fin Public 600,000.00 600,000.00 500,000.00 0.00 (100.00) (16.67) 0.00 0.00
Corp./Instit? OC
Corp./Instit? OC
03 Arts And Culture Management
Corp./Instit? OC
Total Sub Budget Entity 4,200,000.00 4,200,000.00 4,200,000.00 0.00 0.00 0.00 0.00 0.00
99 Strategy, policy and management
0999001130010000000000000000000000000221101 Travel Expenses 7,197,350.00 7,197,350.00 7,157,330.48 0.00 (100.00) (0.56) 0.00 0.00
0999001130010000000000000000000000000221202 Electricity ,Water & Sewage 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Page 111 of 378
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
0999001130010000000000000000000000000221401 Maintenance of Buildings and 195,150.00 190,300.00 195,150.00 0.00 (97.51) 0.00 3,923.71 0.00
Facilities
0999001130010000000000000000000000000221501 Conferences, Workshop and 254,850.00 154,850.00 251,100.00 0.00 (60.76) (100.00) (100.00) 0.00
Seminars
0999001130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 98,772.00 0.00 (100.00) (50.61) 0.00 0.00
0999001130010000000000000000000000000221902 Training 750,000.00 750,000.00 553,278.80 0.00 (100.00) (26.23) 0.00 0.00
0999001130010000000000000000000000000222001 Celebration of Events 202,650.00 (1,194,700.00) 202,250.00 0.00 589.54 (0.20) (85.53) 0.00
0999001130010000000000000000000000000222118 Industrial Promotion 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0999001130010000000000000000000000000222150 Operating Costs 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0999001130010000000000000000000000000232210 Motor Vehicles 0.00 (1,900,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
0999001130010000000000000000000000000262101 Contribution to International 0.00 (1,050,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
org - Rec
0999001530010000000000000000000000000211101 Basic Salary 1,800,000.00 1,800,000.00 1,122,719.15 0.00 (100.00) (37.63) 0.00 0.00
0999001530010000000000000000000000000211102 Wages 30,000.00 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
0999001530010000000000000000000000000211104 Allowances 1,200,000.00 1,200,000.00 939,874.57 0.00 (100.00) (21.68) 0.00 0.00
BE10 Ministry of Foreign Affairs

00 NA
1000000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (5,246.88) 8,010.41 0.00 0.00 0.00 (165.50)
1000000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 230,602.30 48,123.86 0.00 0.00 0.00 379.18
1000000530010000000000000000000000000411902 Social Security Housing 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1000000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1000000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 100.00 0.00 0.00
Page 112 of0.00
378 0.00 0.00
1000000530010000000000000000000000000411912 Police CanteenFinancial Statements 31 st December 2017
The Government of The Gambia Consolidated 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1000000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 600.00 (600.00) 0.00 0.00 0.00 (200.00)
1000000530010000000000000000000000000411917 Car Loan 0.00 0.00 2,654.28 (2,654.28) 0.00 0.00 0.00 (200.00)
1000000530010000000000000000000000000411922 Personal Loan 0.00 0.00 46.10 (46.10) 0.00 0.00 0.00 (200.00)
1000000530010000000000000000000000000411926 Family Allotment 0.00 0.00 98,700.00 13,500.00 0.00 0.00 0.00 631.11
1000000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (5,196.66) 190,759.78 0.00 0.00 0.00 (102.72)
1000000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 (2,741,117.98) 1,025,038.10 0.00 0.00 0.00 (367.42)
1000000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 13,289.33 (3,452.45) 0.00 0.00 0.00 (484.92)
1000000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 34,910.00 1,000.00 0.00 0.00 0.00 3,391.00
1000000530010000000000000000000000000411947 Wages Payable 0.00 0.00 (3,426.92) 0.00 0.00 0.00 0.00 0.00
1000000530010000000000000000000000000411980 1 X 6 Overpay Recovery 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1000000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 911.10 19,289.90 0.00 0.00 0.00 (95.28)
Total Sub Budget Entity 0.00 0.00 (2,373,175.33) 1,298,969.22 0.00 0.00 0.00 -182.70
01 Ministry of Foreign Affairs
1001000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 19,822,552.30 0.00 0.00 0.00 (100.00)
Facilities
Seminars
1001000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 366,475.00 0.00 0.00 0.00 (100.00)
1001000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 71,252.50 0.00

1001000130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 0.00 0.00 89,250.00
Page 113 of0.00
0.00
378
0.00
0.00 (100.00)
0.00 (100.00)
1001000130010000000000000000000000000221901 Library 0.00 0.00 0.00 25,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Corp./Instit? OC
org - Rec
1001000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,551,737.65 0.00 0.00 0.00 (100.00)
1001000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 47,987.13 0.00 0.00 0.00 (100.00)
1001000530010000000000000000000000000211104 Allowances 0.00 0.00 730.17 2,536,975.38 0.00 0.00 0.00 (99.97)
02 High Commission London
1002000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 272,136.81 0.00 0.00 0.00 (100.00)
1002000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 3,689,552.56 0.00 0.00 0.00 (100.00)
Facilities
1002000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 70,983.58 0.00 0.00 0.00 (100.00)
1002000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 389,833.40 0.00 0.00 0.00 (100.00)
1002000130010000000000000000000000000222123 Bank Charges and Bank Related 0.00 0.00 0.00 28,932.75 0.00 0.00 0.00 (100.00)
Costs
1002000130010000000000000000000000000222126 Fees and Handling Charges 0.00 0.00 0.00 116,777.39 0.00 0.00 0.00 (100.00)
org - Rec
1002000130010000000000000000000000000282106 Welfare of Gambians/refugees 0.00 0.00 0.00 121,286.40 0.00 0.00 0.00 (100.00)
1002000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,281,231.25 0.00 0.00 0.00 (100.00)
1002000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,810,635.95 0.00 0.00 0.00 (100.00)
1002000530010000000000000000000000000211105 Exchange Concession Allowance 0.00 0.00 0.00 3,702,767.85 0.00 0.00 0.00 (100.00)
(ECA )
Page 114 of 378
03 High Commission Dakar
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1003000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 251,000.00 0.00 0.00 0.00 (100.00)
1003000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,746,812.54 0.00 0.00 0.00 (100.00)
Facilities
1003000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,859.19 0.00 0.00 0.00 (100.00)
1003000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 307,219.73 0.00 0.00 0.00 (100.00)
Costs
1003000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,253,370.33 0.00 0.00 0.00 (100.00)
1003000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,281,756.80 0.00 0.00 0.00 (100.00)
(ECA )
1003000530010000000000000000000000000212102 Social Security Contributions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
04 High Commission Freetown
1004000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 254,800.33 0.00 0.00 0.00 (100.00)
1004000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 2,070,000.00 0.00 0.00 0.00 (100.00)
Facilities
1004000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 30,056.77 0.00
Page 115 of0.00
378 0.00 (100.00)
1004000130010000000000000000000000000221603 Miscellaneous Financial
The Government of The Gambia Consolidated office expenses 0.00
Statements 31 st December 2017 0.00 0.00 125,564.42 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1004000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 20,887.45 0.00 0.00 0.00 (100.00)
Costs
1004000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (54,389.55) 169,439.61 0.00 0.00 0.00 (132.10)
1004000530010000000000000000000000000211104 Allowances 0.00 0.00 (557,781.47) 527,272.63 0.00 0.00 0.00 (205.79)
(ECA )
1004000530010000000000000000000000000212102 Social Security Contributions 0.00 0.00 0.00 116,037.75 0.00 0.00 0.00 (100.00)
05 High Commission Abuja
1005000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 993,274.00 0.00 0.00 0.00 (100.00)
1005000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 7,854,000.00 0.00 0.00 0.00 (100.00)
Facilities
1005000130010000000000000000000000000221407 Civil maintenance works 0.00 0.00 0.00 645,421.00 0.00 0.00 0.00 (100.00)
1005000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 250,000.00 0.00 0.00 0.00 (100.00)
1005000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 21,429.00 0.00 0.00 0.00 (100.00)
Costs
1005000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,223,610.51 Page 116 of0.00
0.00 378 0.00 (100.00)
1005000530010000000000000000000000000211104 Allowances
0.00 0.00 0.00 2,610,664.23 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
(ECA )
06 Embassy Brussels
1006000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,531,001.14 0.00 0.00 0.00 (100.00)
1006000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 4,145,305.51 0.00 0.00 0.00 (100.00)
Facilities
1006000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 72,187.19 0.00 0.00 0.00 (100.00)
1006000130010000000000000000000000000222108 VIP Lounge Charges 0.00 0.00 0.00 69,988.07 0.00 0.00 0.00 (100.00)
1006000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 496,754.74 0.00 0.00 0.00 (100.00)
Costs
org - Rec
1006000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 5,181,036.91 0.00 0.00 0.00 (100.00)
1006000530010000000000000000000000000211104 Allowances 0.00 0.00 (604,057.95) 7,286,820.23 0.00 0.00 0.00 (108.29)
(ECA )
07 Embassy Riyadh
Page 117 of 378
1007000130010000000000000000000000000221101 Travel Expenses
Financial Statements 31 st December 2017 0.00 0.00 1,500,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1007000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 3,740,700.00 0.00 0.00 0.00 (100.00)
Facilities
1007000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 80,858.04 0.00 0.00 0.00 (100.00)
1007000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 19,740.00 0.00 0.00 0.00 (100.00)
Costs
1007000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 2,163,987.00 0.00 0.00 0.00 (100.00)
1007000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (4,138.51) 4,660,475.63 0.00 0.00 0.00 (100.09)
1007000530010000000000000000000000000211104 Allowances 0.00 0.00 (1,120,082.32) 6,395,000.11 0.00 0.00 0.00 (117.51)
(ECA )
08 Embassy Washington
1008000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 650,000.00 0.00 0.00 0.00 (100.00)
1008000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 6,346,250.57 0.00 0.00 0.00 (100.00)
Facilities
1008000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 150,000.00 0.00
Page 118 of0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1008000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 (100.00)
Costs
1008000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 7,410,776.33 0.00 0.00 0.00 (100.00)
1008000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,874,827.60 0.00 0.00 0.00 (100.00)
(ECA )
09 Mission to The United Nations
1009000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 (100.00)
1009000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 11,980,574.72 0.00 0.00 0.00 (100.00)
Facilities
1009000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 75,000.00 0.00 0.00 0.00 (100.00)
Costs
1009000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 7,736,881.62 0.00 0.00 0.00 (100.00)
1009000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,207,158.92 0.00 0.00 0.00 (100.00)
(ECA ) Page 119 of 378
1009000530010000000000000000000000000212102 Social SecurityFinancial Statements 31 st December 2017
Contributions 0.00 0.00 0.00 135,584.50 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
10 Embassy Paris
1010000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 334,974.08 0.00 0.00 0.00 (100.00)
1010000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 6,210,682.56 0.00 0.00 0.00 (100.00)
Facilities
1010000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 86,228.66 0.00 0.00 0.00 (100.00)
1010000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 112,730.18 0.00 0.00 0.00 (100.00)
Costs
1010000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (746,665.35) 153,625.33 0.00 0.00 0.00 (586.03)
1010000530010000000000000000000000000211104 Allowances 0.00 0.00 (402,691.11) 597,815.68 0.00 0.00 0.00 (167.36)
(ECA )
11 Embassy Bissau
1011000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 398,134.25 0.00 0.00 0.00 (100.00)
1011000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,073,863.80 0.00 0.00 0.00 (100.00)
Facilities
1011000130010000000000000000000000000221404 Maintenance of Equipment 0.00 0.00 0.00 47,572.12 Page 120 of0.00
0.00 378 0.00 (100.00)
0.00 0.00 0.00 50,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1011000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 112,614.20 0.00 0.00 0.00 (100.00)
1011000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 2,700,000.00 0.00 0.00 0.00 (100.00)
1011000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 659,937.74 0.00 0.00 0.00 (100.00)
1011000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 532,927.11 0.00 0.00 0.00 (100.00)
(ECA )
13 Consulate General Jeddah
1013000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 450,000.00 0.00 0.00 0.00 (100.00)
1013000130010000000000000000000000000221203 Rents and Rates 164,000.00 164,000.00 0.00 4,273,500.00 (100.00) (100.00) 0.00 (100.00)
Facilities
1013000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 (100.00)
Costs
1013000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 4,488,933.96 0.00 0.00 0.00 (100.00)
1013000530010000000000000000000000000211104 Allowances 0.00 0.00 (290,473.59) 6,878,138.22 0.00 0.00 0.00 (104.22)
1013000530010000000000000000000000000211105 Exchange Concession Allowance 0.00 0.00 0.00 2,710,928.06 0.00
(ECA ) Page 121 of0.00
378 0.00 (100.00)
1013000530010000000000000000000000000212102
Social Security Contributions 0.00 0.00 0.00 309,596.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Total Sub Budget Entity 164,000.00 164,000.00 (290,473.59) 20,873,976.91 0.00 (277.12) -277.12 -1.39
14 Embassy Morocco
1014000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 799,990.20 0.00 0.00 0.00 (100.00)
1014000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 5,228,656.19 0.00 0.00 0.00 (100.00)
Facilities
1014000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 60,482.58 0.00 0.00 0.00 (100.00)
1014000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 109,599.29 0.00 0.00 0.00 (100.00)
Costs
1014000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,216,012.23 0.00 0.00 0.00 (100.00)
1014000530010000000000000000000000000211104 Allowances 0.00 0.00 (265,670.10) 5,061,758.47 0.00 0.00 0.00 (105.25)
(ECA )
15 Embassy Havana
1015000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 250,000.00 0.00 0.00 0.00 (100.00)
1015000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 5,073,189.40 0.00 0.00 0.00 (100.00)
1015000130010000000000000000000000000221401 Maintenance of Buildings and 0.00 0.00 0.00 65,282.00
Page 122 of0.00
0.00
378 0.00 (100.00)
Facilities Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1015000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 25,913.86 0.00 0.00 0.00 (100.00)
Costs
1015000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 3,507,810.50 0.00 0.00 0.00 (100.00)
1015000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (38,702.83) 1,656,211.23 0.00 0.00 0.00 (102.34)
1015000530010000000000000000000000000211104 Allowances 0.00 0.00 (314,096.09) 4,528,265.00 0.00 0.00 0.00 (106.94)
(ECA )
16 Embassy Nouakchott
1016000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 (100.00)
1016000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 2,458,825.33 0.00 0.00 0.00 (100.00)
Facilities
1016000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 159,549.06 0.00 0.00 0.00 (100.00)
1016000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 128,354.75 0.00 0.00 0.00 (100.00)
Costs
1016000130010000000000000000000000000232230 Furniture and Fittings 0.00 0.00 0.00 849,990.85 Page 123 of0.00
0.00 378 0.00 (100.00)
1016000130010000000000000000000000000232240
Office Equipment 0.00 0.00 0.00 99,925.91 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1016000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,581,535.66 0.00 0.00 0.00 (100.00)
1016000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,310,561.78 0.00 0.00 0.00 (100.00)
(ECA )
18 Embassy Abu Dhabi
1018000130010000000000000000000000000232230 Furniture and Fittings 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
19 Embassy Addis Ababa
1019000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,100,000.00 0.00 0.00 0.00 (100.00)
1019000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 2,000,000.00 0.00 0.00 0.00 (100.00)
Facilities
1019000130010000000000000000000000000221411 Purchase of Generator 0.00 0.00 0.00 2,475,420.10 0.00 0.00 0.00 (100.00)
1019000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 (100.00)
1019000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 120,000.00 0.00 0.00 0.00 (100.00)
Costs
1019000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 818,542.09 0.00 0.00 0.00 (100.00)
1019000530010000000000000000000000000211104 Allowances 0.00 0.00 (655,235.15) 370,956.96 0.00 0.00 0.00 (276.63)
(ECA ) Page 124 of 378
Total Sub Budget Entity Statements 31 st December 2017
Financial 0.00 0.00 (655,235.15) 13,745,930.45 0.00 0.00 0.00 -4.77
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
22 Embassy Doha
1022000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 204,602.50 0.00 0.00 0.00 (100.00)
Facilities
1022000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 31,409.55 0.00 0.00 0.00 (100.00)
Costs
1022000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,679,772.37 0.00 0.00 0.00 (100.00)
1022000530010000000000000000000000000211104 Allowances 0.00 0.00 (1,310,177.00) 1,530,850.00 0.00 0.00 0.00 (185.58)
(ECA )
23 Embassy Venezuela
1023000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 400,000.00 0.00 0.00 0.00 (100.00)
1023000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 6,805,125.00 0.00 0.00 0.00 (100.00)
Facilities
1023000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 50,000.00 0.00 0.00 0.00 (100.00)
1023000130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 0.00 0.00 36,297.65 Page 125
0.00 of0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1023000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 108,686.25 0.00 0.00 0.00 (100.00)
Costs
1023000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 378,697.42 0.00 0.00 0.00 (100.00)
1023000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,908,843.79 0.00 0.00 0.00 (100.00)
(ECA )
25 Embassy India
1025000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 800,993.49 0.00 0.00 0.00 (100.00)
1025000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 11,569,520.00 0.00 0.00 0.00 (100.00)
Facilities
1025000130010000000000000000000000000221411 Purchase of Generator 0.00 0.00 0.00 248,905.60 0.00 0.00 0.00 (100.00)
1025000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 100,000.00 0.00 0.00 0.00 (100.00)
1025000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 133,917.21 0.00 0.00 0.00 (100.00)
Costs
1025000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,953,300.50 0.00 0.00 0.00 (100.00)
1025000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 4,012,950.03 0.00
Page 126 of0.00
378 0.00 (100.00)
1025000530010000000000000000000000000211105 Exchange Concession Allowance 0.00
st December 2017 0.00 0.00 5,440,897.84 0.00 0.00 0.00 (100.00)
(ECA ) Financial Statements 31
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
26 Embassy Spain
1026000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 999,669.04 0.00 0.00 0.00 (100.00)
1026000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 5,646,743.24 0.00 0.00 0.00 (100.00)
Facilities
1026000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,815.81 0.00 0.00 0.00 (100.00)
1026000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 117,285.95 0.00 0.00 0.00 (100.00)
Costs
1026000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 5,585,070.68 0.00 0.00 0.00 (100.00)
1026000530010000000000000000000000000211104 Allowances 0.00 0.00 (1,840,161.01) 2,531,277.04 0.00 0.00 0.00 (172.70)
(ECA )
1026000530010000000000000000000000000212102 Social Security Contributions 0.00 0.00 0.00 1,307,017.25 0.00 0.00 0.00 (100.00)
29 Gambia Embassy-Ankara
1029000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 288,557.77 0.00 0.00 0.00 (100.00)
1029000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 6,941,441.84 0.00 0.00 0.00 (100.00)
1029000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 200,000.00
Page 127 of0.00
0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
1029000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,541.28 0.00 0.00 0.00 (100.00)
1029000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 250,000.00 0.00 0.00 0.00 (100.00)
Costs
1029000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,918,497.38 0.00 0.00 0.00 (100.00)
1029000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 5,716,239.00 0.00 0.00 0.00 (100.00)
(ECA )
34 Gambia Embassy-South Africa
1034000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 350,000.00 0.00 0.00 0.00 (100.00)
1034000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 4,750,657.86 0.00 0.00 0.00 (100.00)
Facilities
1034000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 73,897.64 0.00 0.00 0.00 (100.00)
1034000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 136,582.63 0.00 0.00 0.00 (100.00)
1034000130010000000000000000000000000222123 Bank Charges and Bank Related 0.00 0.00 0.00 50,000.00 Page 128 of0.00
0.00 378 0.00 (100.00)
Costs
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1034000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,331,064.39 0.00 0.00 0.00 (100.00)
1034000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,780,712.02 0.00 0.00 0.00 (100.00)
(ECA )
35 Embassy of Kuala Lampur
1035000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 216,751.00 0.00 0.00 0.00 (100.00)
1035000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 13,881.75 0.00 0.00 0.00 (100.00)
Facilities
1035000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 49,545.48 0.00 0.00 0.00 (100.00)
1035000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 27,509.27 0.00 0.00 0.00 (100.00)
Costs
1035000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,230,309.79 0.00 0.00 0.00 (100.00)
1035000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,433,290.48 0.00 0.00 0.00 (100.00)
(ECA )
Total Sub Budget Entity 0.00 0.00 0.00 9,249,036.56 Page 129
0.00 of0.00
378 0.00 0.00
36 The Government of The Gambia Consolidated CHINA Statements 31 st December 2017
EMBASSY OFFinancial
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1036000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 143,278.36 0.00 0.00 0.00 (100.00)
1036000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 4,300,000.00 0.00 0.00 0.00 (100.00)
1036000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 74,592.59 0.00 0.00 0.00 (100.00)
1036000130010000000000000000000000000222116 Insurance 0.00 0.00 0.00 101,847.27 0.00 0.00 0.00 (100.00)
1036000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 5,583,510.90 0.00 0.00 0.00 (100.00)
1036000130010000000000000000000000000282106 Welfare of Gambians/refugees 0.00 0.00 0.00 840.48 0.00 0.00 0.00 (100.00)
1036000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,203,486.77 0.00 0.00 0.00 (100.00)
1036000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,826,443.81 0.00 0.00 0.00 (100.00)
1036000530010000000000000000000000000211105 Exchange Concession Allowance 0.00 0.00 0.00 985,898.79 0.00 0.00 0.00 (100.00)
(ECA )
37 EMBASSY OF RUSSIA
1037000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 300,000.00 0.00 0.00 0.00 (100.00)
1037000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,708,767.38 0.00 0.00 0.00 (100.00)
1037000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 22,250.94 0.00 0.00 0.00 (100.00)
Costs
1037000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 807,546.35 0.00 0.00 0.00 (100.00)
1037000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,534,078.73 0.00 0.00 0.00 (100.00)
(ECA )
Total Sub Budget Entity 0.00 0.00 0.00 7,157,263.47 Page 130 of0.00
0.00 378 0.00 0.00
40 Embassy Management
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040003130010000000000000000000000000221101 Travel Expenses 700,000.00 700,000.00 412,543.88 0.00 (100.00) (41.07) 0.00 0.00
1040003130010000000000000000000000000221203 Rents and Rates 2,543,718.00 (912,564.00) 1,295,229.68 0.00 35.88 (49.08) (62.53) 0.00
Facilities
1040003130010000000000000000000000000221602 Stationery 110,000.00 110,000.00 56,744.03 0.00 (100.00) (48.41) 0.00 0.00
1040003130010000000000000000000000000222116 Insurance 1,200,000.00 1,200,000.00 443,059.14 0.00 (100.00) (63.08) 0.00 0.00
1040003130010000000000000000000000000222123 Bank Charges and Bank Related 120,000.00 120,000.00 19,924.85 0.00 (100.00) (83.40) 0.00 0.00
Costs
1040003130010000000000000000000000000222126 Fees and Handling Charges 750,000.00 750,000.00 609,326.46 0.00 (100.00) (18.76) 0.00 0.00
1040003130010000000000000000000000000262101 Contribution to International 182,000.00 182,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
org - Rec
1040003130010000000000000000000000000282106 Welfare of Gambians/refugees 150,000.00 150,000.00 58,480.00 0.00 (100.00) (61.01) 0.00 0.00
1040003530010000000000000000000000000211101 Basic Salary 8,301,477.00 3,131,029.00 3,993,291.75 0.00 (37.72) (51.90) (22.77) 0.00
1040003530010000000000000000000000000211104 Allowances 5,746,235.00 4,946,235.00 2,225,859.95 0.00 (86.08) (61.26) 178.23 0.00
1040003530010000000000000000000000000211105 Exchange Concession Allowance 5,420,445.00 5,420,445.00 15,950,876.94 0.00 (100.00) 194.27 0.00 0.00
(ECA )
1040003530010000000000000000000000000212102 Social Security Contributions 117,967.00 117,967.00 117,967.00 0.00 (100.00) 0.00 0.00 0.00
1040004130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 486,180.47 0.00 (100.00) (2.76) 0.00 0.00
1040004130010000000000000000000000000221203 Rents and Rates 1,848,466.80 1,296,933.60 1,848,466.80 0.00 (70.16) 0.00 235.15 0.00
Facilities
1040004130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 199,926.74 0.00 (100.00) (0.04) 0.00 0.00
1040004130010000000000000000000000000221606 Official Entert&Hotel Accommodation 100,000.00 100,000.00 77,580.32 0.00 Page 131 (22.42)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040004130010000000000000000000000000222116 Insurance 500,000.00 500,000.00 354,554.09 0.00 (100.00) (29.09) 0.00 0.00
1040004130010000000000000000000000000222123 Bank Charges and Bank Related 35,000.00 35,000.00 35,000.00 0.00 (100.00) 0.00 0.00 0.00
Costs
1040004530010000000000000000000000000211101 Basic Salary 5,393,230.00 5,393,230.00 5,598,629.37 0.00 (100.00) 3.81 0.00 0.00
1040004530010000000000000000000000000211104 Allowances 4,061,924.00 3,061,924.00 3,140,603.21 0.00 (75.38) (22.68) 214.06 0.00
1040004530010000000000000000000000000211105 Exchange Concession Allowance 46,300,000.00 45,100,000.00 34,444,999.22 0.00 (97.41) (25.60) 2,770.42 0.00
(ECA )
1040005130010000000000000000000000000221101 Travel Expenses 400,000.00 400,000.00 279,414.42 0.00 (100.00) (30.15) 0.00 0.00
1040005130010000000000000000000000000221202 Electricity ,Water & Sewage 2,500,000.00 2,500,000.00 115,037.48 0.00 (100.00) (95.40) 0.00 0.00
1040005130010000000000000000000000000221203 Rents and Rates 3,261,000.00 3,261,000.00 3,260,140.00 0.00 (100.00) (0.03) 0.00 0.00
Facilities
1040005130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 43,479.45 0.00 (100.00) (13.04) 0.00 0.00
1040005130010000000000000000000000000222116 Insurance 100,000.00 100,000.00 18,456.48 0.00 (100.00) (81.54) 0.00 0.00
Costs
1040005530010000000000000000000000000211101 Basic Salary 1,164,683.00 1,164,683.00 588,000.00 0.00 (100.00) (49.51) 0.00 0.00
1040005530010000000000000000000000000211104 Allowances 2,000,000.00 2,000,000.00 600,544.00 0.00 (100.00) (69.97) 0.00 0.00
1040005530010000000000000000000000000211105 Exchange Concession Allowance 0.00 (5,400,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
(ECA )
1040006130010000000000000000000000000221101 Travel Expenses 1,500,000.00 1,500,000.00 897,794.96 0.00 (100.00) (40.15) 0.00 0.00
1040006130010000000000000000000000000221203 Rents and Rates 3,330,004.71 (2,339,990.58) 2,492,913.99 0.00 70.27 (25.14) (56.03) 0.00
1040006130010000000000000000000000000221301 Purchase of fuel and lubricants 800,000.00 800,000.00 665,720.02 0.00 Page 132 (16.78)
(100.00) of 378 0.00 0.00
1040006130010000000000000000000000000221302 vehicles Statements 31 st December
Maintenance ofFinancial 2017
350,000.00 350,000.00 350,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
1040006130010000000000000000000000000221407 Civil maintenance works 600,000.00 200,000.00 0.00 0.00 (33.33) (100.00) (100.00) 0.00
1040006130010000000000000000000000000221602 Stationery 250,000.00 250,000.00 179,827.89 0.00 (100.00) (28.07) 0.00 0.00
1040006130010000000000000000000000000222116 Insurance 100,000.00 (150,000.00) 23,183.93 0.00 150.00 (76.82) (90.73) 0.00
Costs
1040006130010000000000000000000000000232210 Motor Vehicles 2,418,336.70 2,418,336.70 2,336,250.00 0.00 (100.00) (3.39) 0.00 0.00
1040006530010000000000000000000000000211101 Basic Salary 2,800,000.00 2,800,000.00 882,817.95 0.00 (100.00) (68.47) 0.00 0.00
1040006530010000000000000000000000000211104 Allowances 2,500,000.00 2,500,000.00 1,639,444.14 0.00 (100.00) (34.42) 0.00 0.00
1040006530010000000000000000000000000211105 Exchange Concession Allowance 400,000.00 (4,600,000.00) 0.00 0.00 1,150.00 (100.00) (100.00) 0.00
(ECA )
1040007130010000000000000000000000000221101 Travel Expenses 2,000,000.00 2,000,000.00 1,728,555.58 0.00 (100.00) (13.57) 0.00 0.00
1040007130010000000000000000000000000221203 Rents and Rates 5,235,531.00 4,971,062.00 5,229,887.47 0.00 (94.95) (0.11) 1,877.50 0.00
1040007130010000000000000000000000000221301 Purchase of fuel and lubricants 340,000.00 (2,820,000.00) 264,826.36 0.00 829.41 (22.11) (91.62) 0.00
1040007130010000000000000000000000000221401 Maintenance of Buildings and 300,000.00 100,000.00 57,830.08 0.00 (33.33) (80.72) (71.08) 0.00
Facilities
1040007130010000000000000000000000000221602 Stationery 140,000.00 140,000.00 129,849.32 0.00 (100.00) (7.25) 0.00 0.00
1040007130010000000000000000000000000222108 VIP Lounge Charges 150,000.00 150,000.00 144,434.19 0.00 (100.00) (3.71) 0.00 0.00
1040007130010000000000000000000000000222116 Insurance 700,000.00 700,000.00 601,583.85 0.00 (100.00) (14.06) 0.00 0.00
1040007130010000000000000000000000000222123 Bank Charges and Bank Related
Costs
75,000.00 75,000.00 28,377.74 0.00 Page 133 (62.16)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
org - Rec
1040007530010000000000000000000000000211101 Basic Salary 7,519,638.00 5,519,638.00 5,274,149.48 0.00 (73.40) (29.86) 163.71 0.00
1040007530010000000000000000000000000211104 Allowances 9,038,390.95 9,038,390.95 8,263,000.02 0.00 (100.00) (8.58) 0.00 0.00
(ECA )
1040007530010000000000000000000000000212102 Social Security Contributions 2,900,000.00 2,900,000.00 2,879,259.03 0.00 (100.00) (0.72) 0.00 0.00
1040008130010000000000000000000000000221101 Travel Expenses 2,000,000.00 2,000,000.00 2,000,000.00 0.00 (100.00) 0.00 0.00 0.00
1040008130010000000000000000000000000221203 Rents and Rates 4,462,680.00 4,462,680.00 4,460,680.00 0.00 (100.00) (0.04) 0.00 0.00
Facilities
1040008130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
1040008130010000000000000000000000000222116 Insurance 200,000.00 200,000.00 162,277.28 0.00 (100.00) (18.86) 0.00 0.00
Costs
1040008530010000000000000000000000000211101 Basic Salary 4,908,399.00 (391,601.00) 4,647,406.00 0.00 7.98 (5.32) (12.31) 0.00
1040008530010000000000000000000000000211104 Allowances 6,074,296.00 6,074,296.00 5,798,138.94 0.00 (100.00) (4.55) 0.00 0.00
(ECA )
1040009130010000000000000000000000000221101 Travel Expenses 800,000.00 800,000.00 800,000.00 0.00 (100.00) 0.00 0.00 0.00
1040009130010000000000000000000000000221203 Rents and Rates 4,376,487.80 4,154,387.80 4,102,393.32 0.00 (94.93) (6.26) 1,747.09 0.00
1040009130010000000000000000000000000221301 Purchase of fuel and lubricants 650,000.00 650,000.00 427,744.41 0.00 Page 134 (34.19)
(100.00) of 378 0.00 0.00
1040009130010000000000000000000000000221302 vehicles Statements 31 st December
400,000.00 400,000.00 400,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
1040009130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 200,000.00 0.00 (100.00) 0.00 0.00 0.00
1040009130010000000000000000000000000222116 Insurance 850,000.00 850,000.00 850,000.00 0.00 (100.00) 0.00 0.00 0.00
Costs
1040009530010000000000000000000000000211101 Basic Salary 8,984,362.00 8,984,362.00 8,879,993.05 0.00 (100.00) (1.16) 0.00 0.00
1040009530010000000000000000000000000211104 Allowances 2,650,000.00 2,650,000.00 2,021,015.62 0.00 (100.00) (23.74) 0.00 0.00
(ECA )
1040009530010000000000000000000000000212102 Social Security Contributions 214,000.00 214,000.00 206,510.14 0.00 (100.00) (3.50) 0.00 0.00
1040010130010000000000000000000000000221101 Travel Expenses 1,000,000.00 1,000,000.00 1,000,000.00 0.00 (100.00) 0.00 0.00 0.00
1040010130010000000000000000000000000221203 Rents and Rates 13,806,374.00 11,676,826.00 13,806,366.52 0.00 (84.58) 0.00 548.32 0.00
Facilities
1040010130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 62,571.86 0.00 (100.00) (68.71) 0.00 0.00
1040010130010000000000000000000000000222001 Celebration of Events 300,000.00 200,000.00 23,540.00 0.00 (66.67) (92.15) (76.46) 0.00
1040010130010000000000000000000000000222116 Insurance 500,000.00 500,000.00 458,375.03 0.00 (100.00) (8.32) 0.00 0.00
Costs
1040010130010000000000000000000000000282106 Welfare of Gambians/refugees 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Page 135 of 378
1040010530010000000000000000000000000211101 Basic Salary 7,966,200.00 7,966,200.00 7,856,482.96 0.00 (100.00) (1.38) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040010530010000000000000000000000000211104 Allowances 2,000,000.00 2,000,000.00 968,002.10 0.00 (100.00) (51.60) 0.00 0.00
1040010530010000000000000000000000000211105 Exchange Concession Allowance 2,770,500.00 1,641,000.00 0.00 0.00 (59.23) (100.00) (100.00) 0.00
(ECA )
1040011130010000000000000000000000000221101 Travel Expenses 1,120,000.00 1,120,000.00 1,120,000.00 0.00 (100.00) 0.00 0.00 0.00
1040011130010000000000000000000000000221203 Rents and Rates 9,866,600.00 9,866,600.00 6,778,596.15 0.00 (100.00) (31.30) 0.00 0.00
Facilities
1040011130010000000000000000000000000221404 Maintenance of Equipment 50,000.00 0.00 32,717.80 0.00 0.00 (34.56) (34.56) 0.00
1040011130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 109,722.74 0.00 (100.00) (26.85) 0.00 0.00
1040011130010000000000000000000000000221606 Official Entert&Hotel Accommodation 100,000.00 50,000.00 15,294.78 0.00 (50.00) (84.71) (69.41) 0.00
1040011130010000000000000000000000000222116 Insurance 300,000.00 300,000.00 234,461.69 0.00 (100.00) (21.85) 0.00 0.00
Costs
1040011130010000000000000000000000000232210 Motor Vehicles 2,479,031.30 2,479,031.30 2,379,909.24 0.00 (100.00) (4.00) 0.00 0.00
1040011530010000000000000000000000000211101 Basic Salary 3,971,000.00 3,971,000.00 3,901,473.30 0.00 (100.00) (1.75) 0.00 0.00
1040011530010000000000000000000000000211104 Allowances 1,080,000.00 1,080,000.00 1,080,000.00 0.00 (100.00) 0.00 0.00 0.00
1040011530010000000000000000000000000211105 Exchange Concession Allowance 2,000,000.00 2,000,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
(ECA )
1040012130010000000000000000000000000221101 Travel Expenses 450,000.00 450,000.00 450,000.00 0.00 (100.00) 0.00 0.00 0.00
1040012130010000000000000000000000000221203 Rents and Rates 1,166,644.60 1,158,011.60 978,441.00 0.00 (99.26) (16.13) 11,233.73 0.00
Facilities Page 136 of 378
1040012130010000000000000000000000000221404 EquipmentStatements 31 st December
100,000.00 100,000.00 82,478.00 0.00 (100.00) (17.52) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040012130010000000000000000000000000221602 Stationery 750,000.00 750,000.00 153,056.00 0.00 (100.00) (79.59) 0.00 0.00
1040012130010000000000000000000000000222116 Insurance 200,000.00 200,000.00 19,260.00 0.00 (100.00) (90.37) 0.00 0.00
Costs
1040012530010000000000000000000000000211101 Basic Salary 1,300,000.00 1,300,000.00 586,700.48 0.00 (100.00) (54.87) 0.00 0.00
1040012530010000000000000000000000000211104 Allowances 1,900,000.00 1,900,000.00 292,465.00 0.00 (100.00) (84.61) 0.00 0.00
1040012530010000000000000000000000000211105 Exchange Concession Allowance 9,400,000.00 9,400,000.00 56,928,144.57 0.00 (100.00) 505.62 0.00 0.00
(ECA )
1040012530010000000000000000000000000212102 Social Security Contributions 70,000.00 70,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1040013130010000000000000000000000000221101 Travel Expenses 450,000.00 450,000.00 337,500.00 0.00 (100.00) (25.00) 0.00 0.00
1040013130010000000000000000000000000221203 Rents and Rates 4,909,850.00 4,909,850.00 3,640,426.04 0.00 (100.00) (25.85) 0.00 0.00
Facilities
1040013130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 75,000.00 0.00 (100.00) (25.00) 0.00 0.00
1040013130010000000000000000000000000221922 Hajj Expenses 800,000.00 800,000.00 550,000.00 0.00 (100.00) (31.25) 0.00 0.00
1040013130010000000000000000000000000222116 Insurance 200,000.00 200,000.00 125,000.00 0.00 (100.00) (37.50) 0.00 0.00
Costs
1040013530010000000000000000000000000211101 Basic Salary 4,600,000.00 4,600,000.00 3,388,968.00 0.00 (100.00) (26.33) 0.00 0.00
1040013530010000000000000000000000000211104 Allowances 5,192,303.15 5,192,303.15 5,133,461.60 0.00 (100.00) (1.13) 0.00 0.00
(ECA )
Page 137 of 378
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040014130010000000000000000000000000221101 Travel Expenses 1,200,000.00 1,200,000.00 1,052,625.02 0.00 (100.00) (12.28) 0.00 0.00
1040014130010000000000000000000000000221203 Rents and Rates 6,468,000.00 6,468,000.00 6,223,148.92 0.00 (100.00) (3.79) 0.00 0.00
Facilities
1040014130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 77,148.22 0.00 (100.00) (22.85) 0.00 0.00
1040014130010000000000000000000000000222116 Insurance 200,000.00 200,000.00 88,122.04 0.00 (100.00) (55.94) 0.00 0.00
Costs
1040014530010000000000000000000000000211101 Basic Salary 2,033,332.00 2,033,332.00 1,598,353.00 0.00 (100.00) (21.39) 0.00 0.00
1040014530010000000000000000000000000211104 Allowances 6,056,526.00 6,056,526.00 3,295,962.48 0.00 (100.00) (45.58) 0.00 0.00
1040014530010000000000000000000000000211105 Exchange Concession Allowance 3,267,400.00 1,734,800.00 0.00 0.00 (53.09) (100.00) (100.00) 0.00
(ECA )
1040015130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 481,167.24 0.00 (100.00) (3.77) 0.00 0.00
1040015130010000000000000000000000000221203 Rents and Rates 7,050,000.00 5,800,000.00 6,239,385.44 0.00 (82.27) (11.50) 399.15 0.00
Facilities
1040015130010000000000000000000000000221602 Stationery 300,000.00 300,000.00 145,702.20 0.00 (100.00) (51.43) 0.00 0.00
1040015130010000000000000000000000000222001 Celebration of Events 200,000.00 200,000.00 175,000.00 0.00 Page 138 (12.50)
(100.00) of 378 0.00 0.00
1040015130010000000000000000000000000222116 Insurance Financial Statements 31 st December 2017
50,000.00 (100,000.00) 50,000.00 0.00 200.00 0.00 (66.67) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Costs
org - Rec
1040015530010000000000000000000000000211101 Basic Salary 1,816,578.00 1,816,578.00 1,476,325.56 0.00 (100.00) (18.73) 0.00 0.00
1040015530010000000000000000000000000211104 Allowances 4,791,672.00 4,791,672.00 3,601,514.52 0.00 (100.00) (24.84) 0.00 0.00
(ECA )
1040016130010000000000000000000000000221101 Travel Expenses 550,000.00 550,000.00 543,536.83 0.00 (100.00) (1.18) 0.00 0.00
1040016130010000000000000000000000000221203 Rents and Rates 2,621,626.00 1,243,252.00 2,618,895.68 0.00 (47.42) (0.10) 90.00 0.00
Facilities
1040016130010000000000000000000000000221602 Stationery 160,000.00 160,000.00 160,000.00 0.00 (100.00) 0.00 0.00 0.00
1040016130010000000000000000000000000222116 Insurance 150,000.00 150,000.00 127,051.02 0.00 (100.00) (15.30) 0.00 0.00
Costs
1040016530010000000000000000000000000211101 Basic Salary 5,000,000.00 5,000,000.00 1,528,622.76 0.00 (100.00) (69.43) 0.00 0.00
1040016530010000000000000000000000000211104 Allowances 3,754,544.00 3,754,544.00 1,846,477.56 0.00 (100.00) (50.82) 0.00 0.00
(ECA )
1040017130010000000000000000000000000221101 Travel Expenses 1,200,000.00 1,200,000.00 1,127,035.82 0.00 (100.00) (6.08) 0.00 0.00
1040017130010000000000000000000000000221203 Rents and Rates 2,267,000.00 2,267,000.00 2,243,619.84 0.00 (100.00) (1.03) 0.00 0.00
Page 139 of 378
1040017130010000000000000000000000000221301 Purchase of fuel and lubricants 280,000.00 260,000.00 279,985.19 0.00 (92.86) (0.01) 1,299.93 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
1040017130010000000000000000000000000221602 Stationery 160,000.00 160,000.00 159,995.46 0.00 (100.00) 0.00 0.00 0.00
1040017130010000000000000000000000000222116 Insurance 129,151.00 78,302.00 121,323.89 0.00 (60.63) (6.06) 138.60 0.00
1040017130010000000000000000000000000222123 Bank Charges and Bank Related 10,000.00 (20,000.00) 191.01 0.00 200.00 (98.09) (99.36) 0.00
Costs
1040017130010000000000000000000000000232210 Motor Vehicles 3,748,550.00 3,748,550.00 3,723,780.36 0.00 (100.00) (0.66) 0.00 0.00
1040017130010000000000000000000000000282106 Welfare of Gambians/refugees 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
1040017530010000000000000000000000000211101 Basic Salary 1,141,062.00 1,141,062.00 810,000.00 0.00 (100.00) (29.01) 0.00 0.00
1040017530010000000000000000000000000211104 Allowances 2,162,470.00 2,162,470.00 354,380.07 0.00 (100.00) (83.61) 0.00 0.00
1040017530010000000000000000000000000211105 Exchange Concession Allowance 1,700,000.00 (2,300,000.00) 0.00 0.00 135.29 (100.00) (100.00) 0.00
(ECA )
1040018130010000000000000000000000000221101 Travel Expenses 180,000.00 (40,000.00) 180,000.00 0.00 22.22 0.00 (18.18) 0.00
1040018130010000000000000000000000000221203 Rents and Rates 4,827,108.00 1,154,216.00 4,827,102.00 0.00 (23.91) 0.00 31.43 0.00
Facilities
1040018130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 32,646.00 0.00 (100.00) (78.24) 0.00 0.00
1040018130010000000000000000000000000222116 Insurance 100,000.00 (100,000.00) 73,026.90 0.00 100.00 (26.97) (63.49) 0.00
Costs
1040018530010000000000000000000000000211101 Basic Salary 1,900,000.00 1,900,000.00 910,830.00 0.00 (100.00) (52.06) 0.00 0.00
1040018530010000000000000000000000000211104 Allowances 3,424,863.00 424,863.00 451,855.00 0.00 (12.41) (86.81) (84.94) 0.00
Exchange Concession Allowance
Page 140 of 378
1040018530010000000000000000000000000211105 4,700,000.00 4,700,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
(ECA ) Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040019130010000000000000000000000000221101 Travel Expenses 1,000,000.00 1,000,000.00 1,000,000.00 0.00 (100.00) 0.00 0.00 0.00
1040019130010000000000000000000000000221203 Rents and Rates 11,638,770.00 10,277,540.00 11,638,770.00 0.00 (88.30) 0.00 755.02 0.00
Facilities
1040019130010000000000000000000000000221411 Purchase of Generator 300,000.00 300,000.00 200,000.00 0.00 (100.00) (33.33) 0.00 0.00
1040019130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
1040019130010000000000000000000000000222116 Insurance 260,000.00 260,000.00 260,000.00 0.00 (100.00) 0.00 0.00 0.00
1040019130010000000000000000000000000222123 Bank Charges and Bank Related 50,000.00 50,000.00 331.25 0.00 (100.00) (99.34) 0.00 0.00
Costs
1040019130010000000000000000000000000232210 Motor Vehicles 3,500,000.00 3,500,000.00 2,863,054.52 0.00 (100.00) (18.20) 0.00 0.00
1040019530010000000000000000000000000211101 Basic Salary 3,406,205.00 3,406,205.00 2,494,228.00 0.00 (100.00) (26.77) 0.00 0.00
1040019530010000000000000000000000000211104 Allowances 5,270,750.00 5,270,750.00 3,999,405.00 0.00 (100.00) (24.12) 0.00 0.00
(ECA )
1040020130010000000000000000000000000221101 Travel Expenses 1,050,000.00 1,050,000.00 1,045,145.87 0.00 (100.00) (0.46) 0.00 0.00
1040020130010000000000000000000000000221203 Rents and Rates 6,035,869.00 6,035,869.00 6,035,867.98 0.00 (100.00) 0.00 0.00 0.00
1040020130010000000000000000000000000221401 Maintenance of Buildings and 79,000.00 8,000.00 44,571.17 0.00 (10.13) (43.58) (37.22) 0.00
Facilities
1040020130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 150,000.00 0.00 (100.00) 0.00 0.00 0.00
Page 141 of0.00
(100.00)
378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040020130010000000000000000000000000222116 Insurance 131,000.00 (38,000.00) 116,914.07 0.00 29.01 (10.75) (30.82) 0.00
Costs
1040020530010000000000000000000000000211101 Basic Salary 6,269,531.00 6,269,531.00 5,124,973.12 0.00 (100.00) (18.26) 0.00 0.00
1040020530010000000000000000000000000211104 Allowances 3,890,800.00 3,890,800.00 2,725,307.74 0.00 (100.00) (29.96) 0.00 0.00
(ECA )
1040020530010000000000000000000000000212102 Social Security Contributions 1,200,000.00 1,200,000.00 1,200,000.00 0.00 (100.00) 0.00 0.00 0.00
1040021130010000000000000000000000000221101 Travel Expenses 400,000.00 400,000.00 369,851.08 0.00 (100.00) (7.54) 0.00 0.00
1040021130010000000000000000000000000221203 Rents and Rates 6,070,356.00 5,943,009.00 6,070,214.85 0.00 (97.90) 0.00 4,666.67 0.00
Facilities
1040021130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 137,789.24 0.00 (100.00) (8.14) 0.00 0.00
1040021130010000000000000000000000000222116 Insurance 350,000.00 350,000.00 349,729.56 0.00 (100.00) (0.08) 0.00 0.00
Costs
1040021530010000000000000000000000000211101 Basic Salary 4,113,427.35 1,750,062.70 2,862,744.00 0.00 (42.55) (30.40) 21.13 0.00
1040021530010000000000000000000000000211104 Allowances 8,072,100.48 8,072,100.48 7,823,573.64 0.00 (100.00) (3.08) 0.00 0.00
(ECA )
Page 142 of 378
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040022130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 500,000.00 0.00 (100.00) 0.00 0.00 0.00
1040022130010000000000000000000000000221203 Rents and Rates 5,442,754.00 3,957,193.00 5,440,816.90 0.00 (72.71) (0.04) 266.25 0.00
Facilities
1040022130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 80,710.15 0.00 (100.00) (19.29) 0.00 0.00
1040022130010000000000000000000000000222116 Insurance 200,000.00 200,000.00 106,779.14 0.00 (100.00) (46.61) 0.00 0.00
Costs
1040022130010000000000000000000000000232210 Motor Vehicles 3,300,000.00 3,300,000.00 6,157,201.33 0.00 (100.00) 86.58 0.00 0.00
1040022530010000000000000000000000000211101 Basic Salary 3,300,000.00 3,300,000.00 1,891,467.06 0.00 (100.00) (42.68) 0.00 0.00
1040022530010000000000000000000000000211104 Allowances 6,500,000.00 6,500,000.00 1,217,462.00 0.00 (100.00) (81.27) 0.00 0.00
(ECA )
1040023130010000000000000000000000000221101 Travel Expenses 857,194.00 714,388.00 857,193.18 0.00 (83.34) 0.00 500.25 0.00
1040023130010000000000000000000000000221203 Rents and Rates 4,803,000.00 4,803,000.00 4,788,724.92 0.00 (100.00) (0.30) 0.00 0.00
Facilities
1040023130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 85,768.54 0.00 (100.00) (14.23) 0.00 0.00
Page 143 of 378
1040023130010000000000000000000000000222001 Celebration of Financial
Events Statements 31 st December 2017
250,000.00 250,000.00 213,000.00 0.00 (100.00) (14.80) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040023130010000000000000000000000000222116 Insurance 300,000.00 300,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Costs
1040023530010000000000000000000000000211101 Basic Salary 2,922,210.00 2,922,210.00 1,824,090.00 (66,383.68) (100.00) (37.58) 0.00 (2,847.80
1040023530010000000000000000000000000211104 Allowances 6,000,000.00 6,000,000.00 2,429,383.99 0.00 (100.00) (59.51) 0.00 0.00)
1040023530010000000000000000000000000211105 Exchange Concession Allowance 900,000.00 900,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
(ECA )
1040024130010000000000000000000000000221101 Travel Expenses 1,000,000.00 1,000,000.00 902,901.16 0.00 (100.00) (9.71) 0.00 0.00
1040024130010000000000000000000000000221203 Rents and Rates 12,981,600.00 12,981,600.00 12,183,515.00 0.00 (100.00) (6.15) 0.00 0.00
Facilities
1040024130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 128,146.51 0.00 (100.00) (14.57) 0.00 0.00
1040024130010000000000000000000000000222001 Celebration of Events 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1040024130010000000000000000000000000222116 Insurance 183,750.00 67,500.00 177,265.10 0.00 (36.73) (3.53) 52.49 0.00
Costs
1040024530010000000000000000000000000211101 Basic Salary 5,653,980.72 5,653,980.72 5,578,072.20 0.00 (100.00) (1.34) 0.00 0.00
1040024530010000000000000000000000000211104 Allowances 6,700,000.00 6,700,000.00 5,885,082.61 0.00 (100.00) (12.16) 0.00 0.00
(ECA )
1040025130010000000000000000000000000221101 Travel Expenses 700,000.00 700,000.00 158,438.19 0.00 (100.00) (77.37) 0.00 0.00
1040025130010000000000000000000000000221202 Electricity ,Water & Sewage 200,000.00 (200,000.00) 28,301.60 0.00 Page 144 (85.85)
100.00 of 378 (92.92) 0.00
Rents and Rates 2017
6,320,654.00 (158,692.00) 6,188,771.65 0.00 2.51 (2.09) (4.48) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1040025130010000000000000000000000000221301 Purchase of fuel and lubricants 200,000.00 0.00 127,979.76 0.00 0.00 (36.01) (36.01) 0.00
1040025130010000000000000000000000000221302 Maintenance of vehicles 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Facilities
1040025130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 55,950.82 0.00 (100.00) (62.70) 0.00 0.00
1040025130010000000000000000000000000222001 Celebration of Events 145,000.00 90,000.00 0.00 0.00 (62.07) (100.00) (100.00) 0.00
1040025130010000000000000000000000000232210 Motor Vehicles 5,000,000.00 5,000,000.00 4,887,090.87 0.00 (100.00) (2.26) 0.00 0.00
1040025130010000000000000000000000000232230 Furniture and Fittings 1,000,000.00 1,000,000.00 991,837.48 0.00 (100.00) (0.82) 0.00 0.00
1040025130010000000000000000000000000232240 Office Equipment 1,000,000.00 1,000,000.00 998,224.66 0.00 (100.00) (0.18) 0.00 0.00
1040025130010000000000000000000000000282104 Contribution to local organisations 100,000.00 100,000.00 30,425.86 0.00 (100.00) (69.57) 0.00 0.00
1040025530010000000000000000000000000211101 Basic Salary 1,468,389.00 1,468,389.00 674,984.70 0.00 (100.00) (54.03) 0.00 0.00
1040025530010000000000000000000000000211104 Allowances 5,363,364.65 5,363,364.65 1,222,131.84 0.00 (100.00) (77.21) 0.00 0.00
(ECA )
1040025530010000000000000000000000000212102 Social Security Contributions 200,000.00 200,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 555,012,750.40 445,384,094.45 475,976,647.70 (66,383.68) (19.75) (14.24) 6.87 -717,008.
53
1099001130010000000000000000000000000221101 Travel Expenses 39,875,500.00 29,751,000.00 39,875,499.47 0.00 (74.61) 0.00 293.85 0.00
1099001130010000000000000000000000000221201 Telecommunication Expenses 1,300,000.00 600,000.00 1,299,756.56 0.00 (46.15) (0.02) 85.68 0.00
1099001130010000000000000000000000000221302 Maintenance of vehicles 1,200,000.00 1,200,000.00 1,140,054.50 13,972.50 (100.00) (5.00) 0.00 8,059.27
Facilities
1099001130010000000000000000000000000221411 Purchase of Generator 120,000.00 120,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
1099001130010000000000000000000000000221602 Stationery 400,000.00 400,000.00 399,220.00 0.00 (100.00) (0.20) 0.00 0.00
1099001130010000000000000000000000000221606 Official Entert&Hotel Accommodation 140,000.00 (3,220,000.00) 127,410.50 0.00 2,300.00 (8.99) (96.21) 0.00
1099001130010000000000000000000000000221607 Printing Expenses 300,000.00 300,000.00 144,486.50 0.00 Page 145 (51.84)
(100.00) of 378 0.00 0.00
1099001130010000000000000000000000000221804
Uniforms and Protective clothing
2017
200,000.00 200,000.00 200,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1099001130010000000000000000000000000222113 Visit of Foreign Heads of State 250,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
1099001130010000000000000000000000000222126 Fees and Handling Charges 0.00 (600,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Corp./Instit? OC
1099001130010000000000000000000000000262101 Contribution to International 7,000,000.00 7,000,000.00 6,376,991.61 0.00 (100.00) (8.90) 0.00 0.00
org - Rec
1099001530010000000000000000000000000211101 Basic Salary 7,100,000.00 7,100,000.00 4,981,087.84 0.00 (100.00) (29.84) 0.00 0.00
1099001530010000000000000000000000000211102 Wages 125,000.00 125,000.00 61,399.36 0.00 (100.00) (50.88) 0.00 0.00
1099001530010000000000000000000000000211104 Allowances 5,200,000.00 5,200,000.00 3,666,376.15 0.00 (100.00) (29.49) 0.00 0.00
1099002530010000000000000000000000000211101 Basic Salary 2,481,482.00 2,481,482.00 675,231.25 0.00 (100.00) (72.79) 0.00 0.00
1099002530010000000000000000000000000211104 Allowances 2,329,346.00 2,329,346.00 291,431.90 0.00 (100.00) (87.49) 0.00 0.00
Total Sub Budget Entity 80,682,230.50 58,648,633.00 71,426,356.55 13,972.50 (27.31) (11.47) 21.79
511,192.3
BE11 Attorney General's Chambers & Ministry of Justice
00 NA
1100000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (143,772.50) 10,242.50 0.00 0.00 0.00 (1,503.69
1100000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 16,395.20 (911.21) 0.00 0.00 0.00 (1,899.28)
1100000530010000000000000000000000000411845 MOSHW CREDIT UNION LOAN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00)
1100000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 (1,068.00) 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 1,479.00 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 0.00 (19,111.00) 0.00 0.00 0.00 (100.00)
1100000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 (18,774.00) 0.00 0.00 0.00 (100.00)
1100000530010000000000000000000000000411957 Cabinet Members Contribution 0.00 0.00 0.00 0.00 0.00
1100000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 0.00 0.00
Page 146 of0.00
0.00
378
0.00
0.00
0.00
0.00
0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Total Sub Budget Entity 0.00 0.00 (101,906.56) (32,142.71) 0.00 0.00 0.00 317.04
01 Ministry of Justice
1101000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 3,657,635.09 0.00 0.00 0.00 (100.00)
Facilities
Seminars
1101000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 608,891.00 0.00 0.00 0.00 (100.00)
1101000130010000000000000000000000000221902 Training 0.00 0.00 0.00 146,000.00 0.00 0.00 0.00 (100.00)
1101000130010000000000000000000000000222133 Payment to Witnesses 0.00 0.00 0.00 90,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
1101000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (108,976.80) 4,472,035.76 0.00 0.00 0.00 (102.44)
1101000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 204,048.74 0.00 0.00 0.00 (100.00)
1101000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 6,666,742.98 0.00 0.00 0.00 (100.00)
02 Law Reforms Commission
1102000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 15,914.64 0.00 0.00 0.00 (100.00)
1102000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 7,591.20 0.00 0.00 0.00 (100.00)
Page 147 of 378
03 StrengtheningFinancial
The Government of The Gambia Consolidated LitigationStatements
And Legal Advice Process 2017
31 st December
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1103002130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 497,484.00 0.00 (100.00) (0.50) 0.00 0.00
1103002130010000000000000000000000000221201 Telecommunication Expenses 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1103002130010000000000000000000000000221302 Maintenance of vehicles 50,000.00 (50,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
1103002130010000000000000000000000000221602 Stationery 50,000.00 (100,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
1103002130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1103002130010000000000000000000000000222133 Payment to Witnesses 360,000.00 360,000.00 60,000.00 0.00 (100.00) (83.33) 0.00 0.00
1103002130010000000000000000000000000232240 Office Equipment 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1103003130010000000000000000000000000221101 Travel Expenses 500,000.00 500,000.00 496,880.00 0.00 (100.00) (0.62) 0.00 0.00
Seminars
1103003130010000000000000000000000000221602 Stationery 50,000.00 (100,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
1103003130010000000000000000000000000221607 Printing Expenses 50,000.00 (25,000.00) 0.00 0.00 50.00 (100.00) (100.00) 0.00
1103003130010000000000000000000000000221609 Advertisements and Publications 18,000.00 18,000.00 18,000.00 0.00 (100.00) 0.00 0.00 0.00
1103003130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
04 Documentation And Improvement Of Legislation Draft
1104004130010000000000000000000000000221101 Travel Expenses 150,000.00 150,000.00 148,921.00 0.00 (100.00) (0.72) 0.00 0.00
1104004130010000000000000000000000000221201 Telecommunication Expenses 15,000.00 15,000.00 0.00 0.00 Page 148(100.00)
(100.00) of 378 0.00 0.00
1104004130010000000000000000000000000221202 Financial
Electricity ,Water Statements 31 st December
& Sewage 2017
250,000.00 250,000.00 60,000.00 0.00 (100.00) (76.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1104004130010000000000000000000000000221602 Stationery 75,000.00 (200,000.00) 0.00 0.00 266.67 (100.00) (100.00) 0.00
1104004130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
05 Quality Registration Service To The Public
1105005130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 97,400.00 0.00 (100.00) (2.60) 0.00 0.00
1105005130010000000000000000000000000221602 Stationery 50,000.00 (50,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
1105005130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1105006130010000000000000000000000000221101 Travel Expenses 200,000.00 200,000.00 198,816.40 0.00 (100.00) (0.59) 0.00 0.00
1105006130010000000000000000000000000221602 Stationery 50,000.00 (100,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
Page 149 of 378
The Government of The Gambia Consolidated office expenses 25,000.00
Statements 31 st December 2017 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1105006130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1105007130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 77,330.00 0.00 (100.00) (22.67) 0.00 0.00
1105007130010000000000000000000000000221602 Stationery 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1105007130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1105008130010000000000000000000000000221101 Travel Expenses 250,000.00 250,000.00 213,295.50 0.00 (100.00) (14.68) 0.00 0.00
Facilities
1105008130010000000000000000000000000221602 Stationery 50,000.00 (100,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
1105008130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 4,324,000.00 3,399,000.00 2,054,306.65 0.00 Page 150 (52.49)
(21.39) of 378 -39.56 0.00
06 The Government of The Gambia Consolidated Financial
Provision Of Intestate Statements 31 st December 2017
Services
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1106009130010000000000000000000000000221101 Travel Expenses 200,000.00 200,000.00 200,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
1106009130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1106009130010000000000000000000000000221902 Training 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 1,118,000.00 1,043,000.00 393,800.00 0.00 (6.71) (64.78) -62.24 0.00
1199001130010000000000000000000000000221101 Travel Expenses 3,000,000.00 3,000,000.00 3,002,594.60 0.00 (100.00) 0.09 0.00 0.00
Facilities
1199001130010000000000000000000000000221501 Conferences, Workshop and 150,000.00 (150,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
Seminars
1199001130010000000000000000000000000221602 Stationery 450,000.00 450,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1199001130010000000000000000000000000221605 Maintenance of website 200,000.00 (500,000.00) 0.00 0.00 250.00 (100.00) (100.00) 0.00
1199001130010000000000000000000000000221701 Consultancy 5,010,000.00 5,010,000.00 5,000,000.00 0.00 (100.00) (0.20) 0.00 0.00
1199001130010000000000000000000000000221901 Library 100,000.00 100,000.00 0.00 0.00
Page 151 of 378
(100.00) (100.00) 0.00 0.00
1199001130010000000000000000000000000221902 Training 400,000.00 400,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1199001130010000000000000000000000000222001 Celebration of Events 50,000.00 (650,000.00) 46,286.25 0.00 1,300.00 (7.43) (93.39) 0.00
1199001130010000000000000000000000000222119 Commission of Enquiry Expenses 12,422,585.00 12,422,585.00 12,374,781.75 0.00 (100.00) (0.38) 0.00 0.00
1199001130010000000000000000000000000232210 Motor Vehicles 5,000,000.00 5,000,000.00 3,862,820.00 0.00 (100.00) (22.74) 0.00 0.00
Corp./Instit? OC
1199001130010000000000000000000000000251102 Subve To Non-Financial Public 8,000,000.00 8,000,000.00 7,986,832.35 0.00 (100.00) (0.16) 0.00 0.00
1199001130010000000000000000000000000262101 Contribution to International 2,500,000.00 2,500,000.00 275,879.56 0.00 (100.00) (88.96) 0.00 0.00
org - Rec
1199001530010000000000000000000000000211101 Basic Salary 5,200,000.00 5,200,000.00 4,633,781.81 0.00 (100.00) (10.89) 0.00 0.00
1199001530010000000000000000000000000211102 Wages 260,000.00 260,000.00 53,257.27 0.00 (100.00) (79.52) 0.00 0.00
1199001530010000000000000000000000000211104 Allowances 7,563,364.00 7,563,364.00 7,226,113.23 0.00 (100.00) (4.46) 0.00 0.00
BE12 Ministry of Finance

00 NA
1200000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 38,825.89 9,583.50 0.00 0.00 0.00 305.13
1200000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 1,172,583.45 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411841 Cabinet Revolving Loan Scheme 0.00 0.00 (39,481.36) (75,876.16) 0.00 0.00 0.00 (47.97)
Fund
1200000530010000000000000000000000000411917 Car Loan 0.00 0.00 (129,339.87) (5,506.98) 0.00 0.00 0.00 2,248.65
1200000530010000000000000000000000000411922 Personal Loan 0.00 0.00 21,585.33 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411926 Family Allotment 0.00 0.00 44,800.00 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 10,857.07 128,149.43 0.00 0.00 0.00 (91.53)
1200000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 1,163,919.95 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411936 Car Loan Recovery 0.00 0.00 (23,784.75) 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 30,000.00 0.00 0.00
Page 152 of0.00
378 0.00 0.00
1200000530010000000000000000000000000411940 Government House
The Government of The Gambia Consolidated Loan Statements 31 st December 2017
Financial 0.00 0.00 65,388.74 0.00 0.00 0.00 0.00 0.00
Printed on 16 Jul 2019 16:28

Consolidated Financial Statement For the Year Ended 2017
Page 87 of 182
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1200000530010000000000000000000000000411941 Overpay Recovery 0.00 0.00 2,190,162.52 0.00 0.00 0.00 0.00 0.00
1200000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 (10,598.67) 0.00 0.00 0.00 (100.00)
1200000530010000000000000000000000000411955 Unclaimed Salary 0.00 0.00 0.00 (2,086.00) 0.00 0.00 0.00 (100.00)
1200000530010000000000000000000000000411966 Immgration kombo real estate 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 4,548,257.16 44,145.49 0.00 0.00 0.00
10,302.88
01 Ministry of Finance and Economic Affairs
1201000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 2,837,532.38 8,592,094.00 0.00 0.00 0.00 (66.98)
03 Directorate of National Treasury
1203000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 (94,400.00) 0.00 0.00 0.00 0.00 0.00
1203000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 (1,119.00) 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 (94,400.00) (1,119.00) 0.00 0.00 0.00 8,436.10
1207000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 88.72 (595.42) 0.00 0.00 0.00 (114.90)
1207000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 12,492,821.91 0.00 0.00 0.00 (100.00)
1207000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 316,250.00 0.00 0.00 0.00 (100.00)
Facilities
Seminars
1207000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 370,555.00 0.00 0.00 0.00 (100.00)
1207000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 503,675.00 Page 153 of0.00
0.00 378 0.00 (100.00)
1207000130010000000000000000000000000221609 AdvertisementsFinancial Statements 31 st December 2017
and Publications 0.00 0.00 0.00 213,798.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1207000130010000000000000000000000000221902 Training 0.00 0.00 0.00 3,159,633.77 0.00 0.00 0.00 (100.00)
1207000130010000000000000000000000000222120 Bilateral and other Aid ? local cost 0.00 0.00 0.00 8,051,691.71 0.00 0.00 0.00 (100.00)
1207000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 6,425,250.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
1207000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 5,651,795.18 0.00 0.00 0.00 (100.00)
1207000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 76,176.45 0.00 0.00 0.00 (100.00)
1207000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 6,236,829.86 0.00 0.00 0.00 (100.00)
08 Macroeconomic Management
Seminars
1208000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 198,400.00 0.00 0.00 0.00 (100.00)
1208000130010000000000000000000000000221701 Consultancy 0.00 0.00 0.00 527,850.00 0.00 0.00 0.00 (100.00)
1208000130010000000000000000000000000221902 Training 0.00 0.00 0.00 1,538,084.82 0.00 0.00 0.00 (100.00)
1208000130010000000000000000000000000222150 Operating Costs 0.00 0.00 0.00 500,000.00 0.00 0.00 0.00 (100.00)
09 Financial Systems And Government Accounting
1209000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 6,295,742.39 0.00 0.00 0.00 (100.00)
Facilities
Seminars
Page 154 of 378
1209000130010000000000000000000000000221602 Stationery
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1209000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 22,003,686.00 0.00 0.00 0.00 (100.00)
1209000130010000000000000000000000000221901 Library 0.00 0.00 0.00 198,606.10 0.00 0.00 0.00 (100.00)
1209000130010000000000000000000000000221902 Training 0.00 0.00 0.00 2,493,071.17 0.00 0.00 0.00 (100.00)
1209000130010000000000000000000000000222150 Operating Costs 0.00 0.00 0.00 60,379,821.72 0.00 0.00 0.00 (100.00)
1209000130010000000000000000000000000232120 Construction Of Office Buildings 0.00 0.00 0.00 1,000,000.00 0.00 0.00 0.00 (100.00)
1209000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 4,729,710.96 0.00 0.00 0.00 (100.00)
1209000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 5,334,885.05 0.00 0.00 0.00 (100.00)
(ECA )
10 Resource Mobilization And Aid Coordination
Seminars
1210000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 68,700.00 0.00 0.00 0.00 (100.00)
1210000130010000000000000000000000000221902 Training 0.00 0.00 0.00 1,514,776.88 0.00 0.00 0.00 (100.00)
11 Economic Cooperation
Seminars
1211000130010000000000000000000000000221902 Training 0.00 0.00 0.00 154,350.00 0.00 0.00 0.00 (100.00)
12 Internal Audit Services
1212000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,409,387.24 0.00 0.00 0.00 (100.00)
1212000130010000000000000000000000000221501 Conferences, Workshop and 0.00 0.00 0.00 365,425.00 Page 155 of0.00
0.00 378 0.00 (100.00)
Seminars
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1212000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,565.00 0.00 0.00 0.00 (100.00)
1212000130010000000000000000000000000221902 Training 0.00 0.00 0.00 881,829.87 0.00 0.00 0.00 (100.00)
1212000130010000000000000000000000000222150 Operating Costs 0.00 0.00 0.00 1,000,000.00 0.00 0.00 0.00 (100.00)
1212000130010000000000000000000000000232240 Office Equipment 0.00 0.00 (30,780.00) 660,030.00 0.00 0.00 0.00 (104.66)
1212000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,001,197.76 0.00 0.00 0.00 (100.00)
1212000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,086,763.60 0.00 0.00 0.00 (100.00)
13 Macroeconomic Management
1213000100000000000000000000000000000321810 Imprest Control Account 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Seminars
1213002130010000000000000000000000000221602 Stationery 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1213002130010000000000000000000000000221701 Consultancy 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1213002130010000000000000000000000000221902 Training 900,000.00 900,000.00 382,550.00 0.00 (100.00) (57.49) 0.00 0.00
1213002130010000000000000000000000000222150 Operating Costs 971,900.00 855,400.00 915,138.50 0.00 (88.01) (5.84) 685.53 0.00
1213003130010000000000000000000000000221501 Conferences, Workshop and 1,037,200.00 874,400.00 1,028,501.50 0.00 (84.30) (0.84) 531.76 0.00
Seminars
1213003130010000000000000000000000000221602 Stationery 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1213003130010000000000000000000000000221701 Consultancy 49,000.00 (2,000.00) 48,600.00 0.00 4.08 (0.82) (4.71) 0.00
1213003130010000000000000000000000000221902 Training 1,288,800.00 1,288,800.00 1,281,796.90 0.00 (100.00) (0.54) 0.00 0.00
1213004130010000000000000000000000000221501 Conferences, Workshop and 837,900.00 837,900.00 837,900.00 0.00 (100.00) 0.00 0.00 0.00
Seminars
1213004130010000000000000000000000000221602 Stationery 0.00 (10,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1213004130010000000000000000000000000221701 Consultancy 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1213004130010000000000000000000000000221902 Training 2,072,000.00 2,072,000.00 2,064,468.72 0.00 (100.00) (0.36) 0.00 0.00
1213004130010000000000000000000000000222150 Operating Costs 0.00 (10,000.00) 0.00 0.00
Page 156 of0.00
0.00
378 (100.00) 0.00
1213004130010000000000000000000000000232240 Office Equipment 12,000.00 (76,000.00) 0.00 0.00 633.33 (100.00) (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
1213005130010000000000000000000000000221602 Stationery 16,000.00 (68,000.00) 0.00 0.00 425.00 (100.00) (100.00) 0.00
1213005130010000000000000000000000000221603 Miscellaneous office expenses 50,000.00 0.00 32,800.00 0.00 0.00 (34.40) (34.40) 0.00
1213005130010000000000000000000000000221701 Consultancy 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1213005130010000000000000000000000000221902 Training 900,000.00 900,000.00 800,787.90 0.00 (100.00) (11.02) 0.00 0.00
1213005130010000000000000000000000000222150 Operating Costs 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
14 Financial Systems and Government Accounting
1214006130010000000000000000000000000221101 Travel Expenses 10,000,000.00 10,000,000.00 9,892,577.66 0.00 (100.00) (1.07) 0.00 0.00
1214006130010000000000000000000000000221201 Telecommunication Expenses 1,000,000.00 950,000.00 969,384.27 0.00 (95.00) (3.06) 1,838.77 0.00
1214006130010000000000000000000000000221401 Maintenance of Buildings and 1,650,000.00 1,100,000.00 1,595,267.00 0.00 (66.67) (3.32) 190.05 0.00
Facilities
1214006130010000000000000000000000000221501 Conferences, Workshop and 890,000.00 850,000.00 526,850.00 0.00 (95.51) (40.80) 1,217.13 0.00
Seminars
1214006130010000000000000000000000000221602 Stationery 400,000.00 400,000.00 399,275.00 0.00 (100.00) (0.18) 0.00 0.00
1214006130010000000000000000000000000221603 Miscellaneous office expenses 650,000.00 600,000.00 624,174.20 0.00 (92.31) (3.97) 1,148.35 0.00
1214006130010000000000000000000000000221607 Printing Expenses 16,970,000.00 13,940,000.00 16,764,186.25 0.00 (82.14) (1.21) 453.27 0.00
1214006130010000000000000000000000000221901 Library 200,000.00 200,000.00 193,900.00 0.00 (100.00) (3.05) 0.00 0.00
1214006130010000000000000000000000000221902 Training 3,000,000.00 3,000,000.00 2,999,712.54 0.00 (100.00) (0.01) 0.00 0.00
1214006130010000000000000000000000000222150 Operating Costs 47,700,000.00 47,400,000.00 47,658,027.84 0.00 (99.37) (0.09) 15,786.01 0.00
1214006130010000000000000000000000000232210 Motor Vehicles 5,692,500.00 5,692,500.00 5,692,500.00 0.00 (100.00) 0.00 0.00 0.00
1214006130010000000000000000000000000232240 Office Equipment 1,000,000.00 1,000,000.00 1,000,000.00 0.00 (100.00) 0.00 0.00 0.00
1214006530010000000000000000000000000211101 Basic Salary 7,491,028.00 2,491,028.00 309,872.23 0.00 (33.25) (95.86) (93.80) 0.00
1214006530010000000000000000000000000211104 Allowances 6,806,917.00 6,606,917.00 3,593,957.44 0.00 (97.06) (47.20) 1,696.98 0.00
1214006530010000000000000000000000000211105 Exchange Concession Allowance 27,200,000.00 27,200,000.00 27,097,197.70 0.00 (100.00) (0.38) 0.00 0.00
(ECA )
Total Sub Budget Entity 136,320,445.00 127,050,445.00 124,724,995.61 0.00 Page 157 of
(6.80) 378
(8.51) -1.83 0.00
15 Resource Mobilization and Aid Coordination
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
1215007130010000000000000000000000000221602 Stationery 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1215007130010000000000000000000000000221701 Consultancy 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1215007130010000000000000000000000000221902 Training 1,215,000.00 1,215,000.00 1,181,004.90 0.00 (100.00) (2.80) 0.00 0.00
Seminars
1215008130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 48,000.00 0.00 (100.00) (4.00) 0.00 0.00
1215008130010000000000000000000000000221603 Miscellaneous office expenses 25,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
1215008130010000000000000000000000000221701 Consultancy 65,000.00 30,000.00 0.00 0.00 (46.15) (100.00) (100.00) 0.00
1215008130010000000000000000000000000221902 Training 2,023,596.00 1,898,596.00 1,969,518.00 0.00 (93.82) (2.67) 1,475.61 0.00
1215008130010000000000000000000000000232240 Office Equipment 0.00 (50,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
16 Economic Cooperation
1216009130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 (350,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
1216009130010000000000000000000000000221602 Stationery 45,000.00 45,000.00 16,000.00 0.00 (100.00) (64.44) 0.00 0.00
1216009130010000000000000000000000000221603 Miscellaneous office expenses 30,000.00 20,000.00 6,750.00 0.00 (66.67) (77.50) (32.50) 0.00
1216009130010000000000000000000000000221701 Consultancy 75,000.00 50,000.00 0.00 0.00 (66.67) (100.00) (100.00) 0.00
1216009130010000000000000000000000000221902 Training 350,000.00 (100,000.00) 325,602.70 0.00 28.57 (6.97) (27.64) 0.00
1216009130010000000000000000000000000222150 Operating Costs 0.00 (10,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Total Sub Budget Entity 651,012.50 (582,975.00) 381,002.70 0.00 (189.55) (41.48) -165.35 0.00
17 Internal Audit Services
1217010130010000000000000000000000000221101 Travel Expenses 3,428,859.00 3,249,709.00 3,427,874.35 0.00 (94.78) (0.03) 1,813.41 0.00
1217010130010000000000000000000000000221301 Purchase of fuel and lubricants 750,000.00 750,000.00 750,000.00 50,000.00
Page 158 of0.00
(100.00)
378 0.00 1,400.00
1217010130010000000000000000000000000221302 Maintenance of vehicles 512,650.00 512,650.00 512,433.02 52,566.50 (100.00) (0.04) 0.00 874.83
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
1217010130010000000000000000000000000221602 Stationery 112,416.00 (31,168.00) 87,937.50 0.00 27.73 (21.77) (38.76) 0.00
1217010130010000000000000000000000000221902 Training 1,046,000.00 1,046,000.00 1,031,878.53 0.00 (100.00) (1.35) 0.00 0.00
1217010130010000000000000000000000000222150 Operating Costs 417,275.00 (165,450.00) 417,274.50 0.00 39.65 0.00 (28.39) 0.00
1217010130010000000000000000000000000232240 Office Equipment 186,000.00 172,000.00 186,000.00 0.00 (92.47) 0.00 1,228.57 0.00
1217010530010000000000000000000000000211101 Basic Salary 1,478,229.00 1,178,229.00 1,253,078.44 0.00 (79.71) (15.23) 317.69 0.00
1217010530010000000000000000000000000211104 Allowances 1,491,200.00 1,491,200.00 1,361,695.78 0.00 (100.00) (8.68) 0.00 0.00
Total Sub Budget Entity 10,105,229.00 8,215,870.00 9,694,940.77 102,566.50 (18.70) (4.06) 18.00 9,452.35
org - Rec
1299001130010000000000000000000000000221101 Travel Expenses 27,930,000.00 27,130,000.00 26,820,833.20 0.00 (97.14) (3.97) 3,252.60 0.00
1299001130010000000000000000000000000221202 Electricity ,Water & Sewage 31,823,540.00 31,823,540.00 31,823,540.00 0.00 (100.00) 0.00 0.00 0.00
1299001130010000000000000000000000000221203 Rents and Rates 661,100.00 561,200.00 621,000.00 0.00 (84.89) (6.07) 521.62 0.00
Facilities
Seminars
1299001130010000000000000000000000000221601 Purchase of Small Office Equipment 58,000.00 (184,000.00) 58,000.00 0.00 317.24 0.00 (76.03) 0.00
1299001130010000000000000000000000000221602 Stationery 525,000.00 425,000.00 399,125.00 0.00 (80.95) (23.98) 299.13 0.00
1299001130010000000000000000000000000221607 Printing Expenses 1,238,987.50 1,088,987.50 1,145,165.50 0.00 (87.89) (7.57) 663.44 0.00
1299001130010000000000000000000000000221701 Consultancy 1,364,200.00 836,400.00 1,364,200.00 0.00 (61.31) 0.00 158.47 0.00
1299001130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 (200,000.00) 0.00 0.00 Page 159 of0.00
0.00 378 (100.00) 0.00
1299001130010000000000000000000000000221902 Training
6,554,954.00 6,379,158.00 6,490,739.08 0.00 (97.32) (0.98) 3,592.20 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1299001130010000000000000000000000000221904 Study Tours 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1299001130010000000000000000000000000222120 Bilateral and other Aid ? local cost 800,000.00 (700,000.00) 652,400.00 0.00 87.50 (18.45) (56.51) 0.00
1299001130010000000000000000000000000222183 Resource Mobilisation 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1299001130010000000000000000000000000232210 Motor Vehicles 12,960,500.00 12,921,000.00 12,937,500.00 0.00 (99.70) (0.18) 32,653.16 0.00
1299001130010000000000000000000000000232240 Office Equipment 1,622,100.00 730,700.00 1,437,700.00 0.00 (45.05) (11.37) 61.29 0.00
1299001130010000000000000000000000000251101 Subve To Non-Fin Public 215,924,388.80 215,071,213.80 215,895,917.00 0.00 (99.60) (0.01) 25,205.00 0.00
Corp./Instit? OC
1299001130010000000000000000000000000251102 Subve To Non-Financial Public 222,827,420.00 205,654,840.00 221,159,583.00 0.00 (92.29) (0.75) 1,187.86 0.00
1299001530010000000000000000000000000211101 Basic Salary 9,993,810.00 8,993,810.00 5,724,023.30 0.00 (89.99) (42.72) 472.40 0.00
1299001530010000000000000000000000000211102 Wages 110,000.00 110,000.00 69,837.61 0.00 (100.00) (36.51) 0.00 0.00
1299001530010000000000000000000000000211104 Allowances 7,822,901.00 7,822,901.00 6,740,702.11 0.00 (100.00) (13.83) 0.00 0.00
BE13 Pensions and Gratuties

00 NA
1300000130010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 (35,964,523.06) 3,548,718.87 0.00 0.00 0.00 (1,113.45
1300000130010000000000000000000000000411941 Overpay Recovery 0.00 0.00 112,186.47 (2,698.05) 0.00 0.00 0.00 (4,258.06)
1300000130010000000000000000000000000411956 Unclaimed Pension 0.00 0.00 0.00 106,005.50 0.00 0.00 0.00 (100.00))
1300000530010000000000000000000000000411956 Unclaimed Pension 0.00 0.00 0.00 123,694.76 0.00 0.00 0.00 (100.00)
01 Pensions and Gratuities
1301000130010000000000000000000000000271101 General Pensions Benefits 0.00 0.00 (24,687.74) 94,134,007.06 0.00 0.00 0.00 (100.03)
1301000130010000000000000000000000000271102 Gratuities 0.00 0.00 54,810.85 31,358,808.10 0.00 0.00 0.00 (99.83)
13 PENSIONS AND GRATUITIES
1313100130010000000000000000000000000271101 General Pensions Benefits 130,000,000.00 130,000,000.00 144,278,709.85 0.00 (100.00) 10.98 0.00 0.00
1313100130010000000000000000000000000271102 Gratuities 39,000,000.00 33,000,000.00 38,954,880.46 0.00 (84.62) (0.12) 549.25 0.00
BE14 Ombudsman Page 160 of 378

Office of the Ombudsman
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1401000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 657,658.30 0.00 0.00 0.00 (100.00)
1401000130010000000000000000000000000221201 Telecommunication Expenses 0.00 0.00 44,096.67 434,800.00 0.00 0.00 0.00 (89.86)
1401000130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 0.00 113,998.00 291,500.00 0.00 0.00 0.00 (60.89)
1401000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 102,000.00 649,000.00 0.00 0.00 0.00 (84.28)
1401000130010000000000000000000000000221401 Maintenance of Buildings and 0.00 0.00 20,000.00 100,000.00 0.00 0.00 0.00 (80.00)
Facilities
1401000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 75,000.00 0.00 0.00 0.00 (100.00)
1401000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 49,147.66 75,000.00 0.00 0.00 0.00 (34.47)
1401000130010000000000000000000000000221810 Postage,Stamps and Courier 0.00 0.00 0.00 4,000.00 0.00 0.00 0.00 (100.00)
Services
1401000130010000000000000000000000000221902 Training 0.00 0.00 0.00 812,899.99 0.00 0.00 0.00 (100.00)
Costs
1401000130010000000000000000000000000232240 Office Equipment 0.00 0.00 6,667.00 50,000.00 0.00 0.00 0.00 (86.67)
org - Rec
1401000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,176,136.22 0.00 0.00 0.00 (100.00)
1401000530010000000000000000000000000211102 Wages 0.00 0.00 5,529.00 70,583.15 0.00 0.00 0.00 (92.17)
1401000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 7,641,622.88 0.00 0.00 0.00 (100.00)
1401000530010000000000000000000000000212104 Staff Loan 0.00 0.00 0.00 2,500,000.00 0.00 0.00 0.00 (100.00)
02 Regional Offices
1402000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 7,000.00 4,500.00 0.00 0.00 0.00 55.56
1402000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 15,000.00 209,000.00 Page 161 of0.00
0.00 378 0.00 (92.82)
1402000130010000000000000000000000000221403
Maintenance of furniture 0.00 0.00 0.00 7,500.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1402000130010000000000000000000000000221602 Stationery 0.00 0.00 5,000.00 30,000.00 0.00 0.00 0.00 (83.33)
03 Dispensation Of Administrative Justice
1403003530010000000000000000000000000211101 Basic Salary 596,083.00 596,083.00 596,082.96 0.00 (100.00) 0.00 0.00 0.00
1403003530010000000000000000000000000211104 Allowances 2,419,083.00 2,419,083.00 2,195,604.30 0.00 (100.00) (9.24) 0.00 0.00
Seminars
1403004530010000000000000000000000000211101 Basic Salary 99,677.00 99,677.00 99,677.00 0.00 (100.00) 0.00 0.00 0.00
1403004530010000000000000000000000000211104 Allowances 397,800.00 397,800.00 556,485.00 0.00 (100.00) 39.89 0.00 0.00
1499001130010000000000000000000000000221101 Travel Expenses 950,000.00 950,000.00 932,431.98 0.00 (100.00) (1.85) 0.00 0.00
Facilities
Seminars
1499001130010000000000000000000000000221602 Stationery 90,000.00 90,000.00 30,000.00 0.00 (100.00) (66.67) 0.00 0.00
1499001130010000000000000000000000000221605 Maintenance of website 20,000.00 20,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1499001130010000000000000000000000000221810 Postage,Stamps and Courier 5,000.00 5,000.00 1,268.00 0.00 (100.00) (74.64) 0.00 0.00
Services
1499001130010000000000000000000000000221902 Training 900,000.00 900,000.00 860,999.99 0.00 Page 162 of
(100.00) 378
(4.33) 0.00 0.00
250,000.00 250,000.00 162,815.33 0.00 (100.00) (34.87) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Costs
1499001530010000000000000000000000000211101 Basic Salary 987,000.00 987,000.00 899,610.00 0.00 (100.00) (8.85) 0.00 0.00
1499001530010000000000000000000000000211102 Wages 72,000.00 72,000.00 50,703.45 0.00 (100.00) (29.58) 0.00 0.00
1499001530010000000000000000000000000211104 Allowances 2,884,727.00 2,884,727.00 2,884,727.00 0.00 (100.00) 0.00 0.00 0.00
1499001530010000000000000000000000000212104 Staff Loan 2,000,000.00 2,000,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1499002130010000000000000000000000000221202 Electricity ,Water & Sewage 20,000.00 20,000.00 (34,335.00) 0.00 (100.00) (271.68) 0.00 0.00
1499002130010000000000000000000000000221203 Rents and Rates 24,000.00 24,000.00 18,000.00 0.00 (100.00) (25.00) 0.00 0.00
1499002130010000000000000000000000000221602 Stationery 20,000.00 20,000.00 20,000.00 0.00 (100.00) 0.00 0.00 0.00
1499002530010000000000000000000000000211101 Basic Salary 502,459.00 502,459.00 589,842.00 0.00 (100.00) 17.39 0.00 0.00
1499002530010000000000000000000000000211104 Allowances 1,432,570.00 1,432,570.00 1,647,008.12 0.00 (100.00) 14.97 0.00 0.00
BE15 Centralized Services

00 NA
1500000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 11,383,087.22 (9,671,161.10) 0.00 0.00 0.00 (217.70)
Total Sub Budget Entity 0.00 0.00 11,383,087.22 (9,671,161.10) 0.00 0.00 0.00 -117.70
01 Centralized Servicess
1501000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 25,775,525.00 0.00 0.00 0.00 (100.00)
1501000130010000000000000000000000000222102 Arbitration and Court Awards 0.00 0.00 0.00 38,571,715.76 0.00 0.00 0.00 (100.00)
1501000130010000000000000000000000000222124 Refund of Rev Collected in Previous 0.00 0.00 0.00 1,792,355.37 0.00 0.00 0.00 (100.00)
Yrs
1501000130010000000000000000000000000271105 Contributions to injuries 0.00 0.00 0.00 22,000,000.00 0.00 0.00 0.00 (100.00)
Compensation fund
1501000530010000000000000000000000000211106 Civil Service Staff Loan 0.00 0.00 0.00 10,000,000.00 0.00 0.00 0.00 (100.00)
02 Payment of Arrears and Guarantees
1502000130010000000000000000000000000222154 Settlement of Confirmed Debts 0.00 0.00 0.00 409,038,428.26 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 409,038,428.26 Page 163
0.00 of0.00
378 0.00 0.00
15 The Government of The Gambia Consolidated
CENTRALISED Financial
SERVICESStatements 31 st December 2017
2017 2016 Remarks
Budget Entity / Account Code Budget Entity / Account Code Approved Budget Revised Budget Actual Expenditure Acutal Expenditure % % Saving/ % (2017 - 2016
)/2016 %
Approved against in
Budget Revenue
1515100130010000000000000000000000000221203 Rents and Rates 25,053,513.00 25,053,513.00 25,053,512.00 0.00 (100.00) 0.00 0.00 0.00
1515100130010000000000000000000000000221606 Official Entert&Hotel Accommodation 0.00 (10,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1515100130010000000000000000000000000222102 Arbitration and Court Awards 113,504,803.86 62,873,028.91 113,504,803.86 0.00 (55.39) 0.00 124.18 0.00
1515100130010000000000000000000000000222154 Settlement of Confirmed Debts 181,055,185.33 162,155,185.33 181,054,855.49 0.00 (89.56) 0.00 857.96 0.00
1515100130010000000000000000000000000222155 Embassies & Missions Establ 0.00 (20,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Expenses
1515100130010000000000000000000000000232281 Port Equipment and Installations 0.00 (489,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1515100130010000000000000000000000000271105 Contributions to injuries 10,000,000.00 0.00 10,000,000.00 0.00 0.00 0.00 0.00 0.00
Compensation fund
1515100530010000000000000000000000000211101 Basic Salary 1,430,000.00 (12,140,000.00) 0.00 0.00 848.95 (100.00) (100.00) 0.00
1515100530010000000000000000000000000211106 Civil Service Staff Loan 15,000,000.00 15,000,000.00 15,000,000.00 0.00 (100.00) 0.00 0.00 0.00
Total Sub Budget Entity 346,043,502.19 (266,058,272.76) 344,613,171.35 0.00 (176.89) (0.41) -229.53 0.00
Total Budget Entity 346,043,502.19 (266,058,272.76) 355,996,258.57 497,506,863.29 (176.89) 2.88 (233.80) 71.56
BE16 Ministry of Local Government and Lands

00 NA
1600000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 2,087.50 (600.00) 0.00 0.00 0.00 (447.92)
1600000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411910 Teachers` Credit Union 0.00 0.00 (50.00) 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411926 Family Allotment 0.00 0.00 450.00 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411928 Motor Cycle Loan 0.00 0.00 239.94 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (671,352.96) 500,975.28 0.00 0.00 0.00 (234.01)
1600000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 152,921.52 0.00 0.00 0.00 0.00 0.00
1600000530010000000000000000000000000411945 Environmental Tax 0.00 0.00 48.00 (48.00) 0.00 0.00 0.00 (200.00)
1600000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 2,693.53 0.00 0.00 0.00 (100.00)
1600000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 0.00 0.00 Page 164 of0.00
0.00 378 0.00 0.00
Unclaimed Wages 0.00 0.00 0.00 (999.46) 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Total Sub Budget Entity 0.00 0.00 (451,454.50) 502,021.35 0.00 0.00 0.00 -89.93
01 Ministry of Lands & Reg. Government
1601000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 (2,600.00) 1,660,041.90 0.00 0.00 0.00 (100.16)
Facilities
Seminars
1601000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 24,470.00 0.00 0.00 0.00 (100.00)
1601000130010000000000000000000000000221902 Training 0.00 0.00 0.00 120,416.00 0.00 0.00 0.00 (100.00)
1601000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 4,280,000.00 0.00 0.00 0.00 (100.00)
1601000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (5,000.00) 9,813,790.82 0.00 0.00 0.00 (100.05)
1601000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,274,516.55 0.00 0.00 0.00 (100.00)
03 Lands and Surveys
1603000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 99,400.00 0.00 0.00 0.00 (100.00)
1603000130010000000000000000000000000221401 Maintenance of Buildings and 0.00 0.00 0.00 86,125.00
Page 165 of0.00
0.00
378 0.00 (100.00)
Facilities Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1603000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 326,395.00 0.00 0.00 0.00 (100.00)
1603000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,610,664.23 0.00 0.00 0.00 (100.00)
1603000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 21,736.47 0.00 0.00 0.00 (100.00)
1603000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 418,266.08 0.00 0.00 0.00 (100.00)
04 Physical Planning and Housing
1604000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 93,600.00 0.00 0.00 0.00 (100.00)
Facilities
1604000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 224,950.00 0.00 0.00 0.00 (100.00)
1604000130010000000000000000000000000221902 Training 0.00 0.00 0.00 122,450.00 0.00 0.00 0.00 (100.00)
1604000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,854,483.50 Page 166 of0.00
0.00 378 0.00 (100.00)
1604000530010000000000000000000000000211102 Wages
0.00 0.00 0.00 84,044.42 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1604000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 533,081.28 0.00 0.00 0.00 (100.00)
05 Community Development Services
1605000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 609,850.00 0.00 0.00 0.00 (100.00)
Facilities
1605000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 325,000.00 0.00 0.00 0.00 (100.00)
1605000130010000000000000000000000000221608 Project evaluation and Monitoring 0.00 0.00 0.00 60,000.00 0.00 0.00 0.00 (100.00)
1605000130010000000000000000000000000221902 Training 0.00 0.00 0.00 287,200.00 0.00 0.00 0.00 (100.00)
1605000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 5,201,594.00 0.00 0.00 0.00 (100.00)
1605000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 86,125.45 0.00 0.00 0.00 (100.00)
1605000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,515,970.09 0.00 0.00 0.00 (100.00)
07 Directorate of Local Governance
1607000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 49,400.00 0.00 0.00 0.00 (100.00)
1607000130010000000000000000000000000221403 Maintenance of furniture 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Seminars
1607000130010000000000000000000000000222001 Celebration of Events 0.00 0.00 0.00 8,000.00 Page 167
0.00 of0.00
378 0.00 (100.00)
1607000130010000000000000000000000000232230 Furniture and Fittings
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Corp./Instit? OC
1607000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 248,656.78 0.00 0.00 0.00 (100.00)
1607000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 82,332.07 0.00 0.00 0.00 (100.00)
08 Land Resources Management
1608002130010000000000000000000000000221101 Travel Expenses 68,407.00 (63,186.00) 68,406.20 0.00 92.37 0.00 (48.02) 0.00
Facilities
Seminars
1608002130010000000000000000000000000221601 Purchase of Small Office Equipment 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1608002130010000000000000000000000000221602 Stationery 400,000.00 400,000.00 388,435.00 0.00 (100.00) (2.89) 0.00 0.00
1608002130010000000000000000000000000221806 Specialized and Technical Materials 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1608002130010000000000000000000000000221902 Training 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1608002130010000000000000000000000000232210 Motor Vehicles 0.00 (2,400,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1608002130010000000000000000000000000232218 Motorbikes and Bicycles 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1608002530010000000000000000000000000211101 Basic Salary 1,833,611.00 1,833,611.00 2,385,876.13 0.00 (100.00) 30.12 0.00 0.00
1608002530010000000000000000000000000211102 Wages 100,000.00 100,000.00 85,286.73 0.00 (100.00) (14.71) 0.00 0.00
1608002530010000000000000000000000000211104 Allowances 54,022.00 54,022.00 559,742.64 0.00 (100.00) 936.14 0.00 0.00
1608003130010000000000000000000000000221101 Travel Expenses 63,288.00 (173,424.00) 62,940.00 0.00 274.02
Page (0.55)
168 of 378 (73.41) 0.00
The Government of The Gambia Consolidated Expenses
Financial 350,000.00
Statements 31 st December 2017 350,000.00 298,600.89 0.00 (100.00) (14.69) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
1608003130010000000000000000000000000221602 Stationery 400,000.00 400,000.00 397,560.00 6,000.00 (100.00) (0.61) 0.00 6,526.00
1608003130010000000000000000000000000221603 Miscellaneous office expenses 355,856.00 (188,288.00) 355,856.00 0.00 52.91 0.00 (34.60) 0.00
1608003130010000000000000000000000000221806 Specialized and Technical Materials 3,077,500.00 2,145,000.00 3,077,500.00 0.00 (69.70) 0.00 230.03 0.00
1608003130010000000000000000000000000221902 Training 250,000.00 250,000.00 217,416.60 0.00 (100.00) (13.03) 0.00 0.00
1608003130010000000000000000000000000222134 Transportation of Goods & Services 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1608003530010000000000000000000000000211101 Basic Salary 2,953,301.00 2,953,301.00 1,746,827.31 0.00 (100.00) (40.85) 0.00 0.00
1608003530010000000000000000000000000211102 Wages 34,216.80 34,216.80 29,891.06 0.00 (100.00) (12.64) 0.00 0.00
1608003530010000000000000000000000000211104 Allowances 937,234.00 883,234.00 668,921.26 0.00 (94.24) (28.63) 1,138.74 0.00
Total Sub Budget Entity 18,084,668.80 8,427,952.80 16,707,304.85 6,000.00 (53.40) (7.62) 98.24
278,455.0
09 Community Development and Good Governance
8
1609004130010000000000000000000000000221101 Travel Expenses 800,000.00 800,000.00 771,474.00 0.00 (100.00) (3.57) 0.00 0.00
Facilities
1609004130010000000000000000000000000221404 Maintenance of Equipment 19,115.00 (211,770.00) 19,115.00 0.00 Page 169 of0.00
1,107.87 378 (91.72) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
1609004130010000000000000000000000000221602 Stationery 500,000.00 500,000.00 499,497.00 0.00 (100.00) (0.10) 0.00 0.00
1609004130010000000000000000000000000221608 Project evaluation and Monitoring 0.00 (160,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1609004130010000000000000000000000000221811 Teaching Aid and Learning 200,000.00 200,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Materials
1609004130010000000000000000000000000221901 Library 90,000.00 90,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609004130010000000000000000000000000221902 Training 248,770.00 47,540.00 48,770.00 0.00 (19.11) (80.40) (75.76) 0.00
1609004130010000000000000000000000000221905 Research & Development 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609004130010000000000000000000000000222004 Community Infrastructure 500,000.00 500,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609004130010000000000000000000000000232210 Motor Vehicles 0.00 (1,200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1609004130010000000000000000000000000232290 Construction Equipment and 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Machinery
1609004130010000000000000000000000000282105 Support to Local Organisations 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609004530010000000000000000000000000211101 Basic Salary 5,342,502.00 4,342,502.00 4,783,541.65 0.00 (81.28) (10.46) 378.35 0.00
1609004530010000000000000000000000000211102 Wages 150,000.00 150,000.00 100,589.55 0.00 (100.00) (32.94) 0.00 0.00
1609004530010000000000000000000000000211104 Allowances 1,651,733.00 1,501,733.00 1,385,081.56 0.00 (90.92) (16.14) 823.39 0.00
1609005130010000000000000000000000000221101 Travel Expenses 550,000.00 550,000.00 549,205.00 0.00 (100.00) (0.14) 0.00 0.00
1609005130010000000000000000000000000221404 Maintenance of Equipment 30,000.00 30,000.00 8,800.00 0.00 Page 170 (70.67)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1609005130010000000000000000000000000221501 Conferences, Workshop and 50,000.00 (500,000.00) 0.00 0.00 1,000.00 (100.00) (100.00) 0.00
Seminars
1609005130010000000000000000000000000221602 Stationery 180,000.00 180,000.00 179,850.00 0.00 (100.00) (0.08) 0.00 0.00
1609005130010000000000000000000000000221902 Training 225,000.00 225,000.00 212,039.10 0.00 (100.00) (5.76) 0.00 0.00
1609005130010000000000000000000000000232210 Motor Vehicles 0.00 (1,200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1609005130010000000000000000000000000251101 Subve To Non-Fin Public 367,200.00 (765,600.00) 367,200.00 0.00 208.50 0.00 (67.58) 0.00
Corp./Instit? OC
org - Rec
1609005130010000000000000000000000000282104 Contribution to local organisations 10,000.00 10,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609005530010000000000000000000000000211101 Basic Salary 301,668.00 301,668.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1609005530010000000000000000000000000211104 Allowances 91,092.00 91,092.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1699001130010000000000000000000000000221101 Travel Expenses 2,037,000.00 2,037,000.00 2,008,291.11 0.00 (100.00) (1.41) 0.00 0.00
1699001130010000000000000000000000000221401 Maintenance of Buildings and 8,825.00 (232,350.00) 8,825.00 0.00 2,632.86 0.00 (96.34) 0.00
Facilities
1699001130010000000000000000000000000221602 Stationery 300,000.00 300,000.00 175,340.00 0.00 (100.00) (41.55) 0.00 0.00
1699001130010000000000000000000000000221608 Project evaluation and Monitoring 6,200.00 (143,800.00) 0.00 0.00 Page 171(100.00)
2,319.35 of 378 (100.00) 0.00
1699001130010000000000000000000000000221609 AdvertisementsFinancial Statements 31 st December
and Publications 2017
50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1699001130010000000000000000000000000221902 Training 800,608.68 800,608.68 750,166.00 0.00 (100.00) (6.30) 0.00 0.00
1699001130010000000000000000000000000232210 Motor Vehicles 3,700,000.00 (34,300,000.00) 3,651,250.00 0.00 927.03 (1.32) (90.39) 0.00
org - Rec
1699001530010000000000000000000000000211101 Basic Salary 10,517,293.00 9,117,293.00 10,007,284.92 0.00 (86.69) (4.85) 614.81 0.00
1699001530010000000000000000000000000211102 Wages 145,783.20 141,566.40 0.00 0.00 (97.11) (100.00) (100.00) 0.00
1699001530010000000000000000000000000211104 Allowances 1,963,155.00 1,963,155.00 1,819,068.57 0.00 (100.00) (7.34) 0.00 0.00
Total Budget Entity 59,823,176.00 2,440,665.52 52,541,424.60 47,698,082.61 (95.92) -12.17 2,052.75 110.15
BE17 Ministry of Agriculture
00 Ministry of Agriculture DEV
1700000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 0.00 (1,237.52) 0.00 0.00 0.00 (100.00)
1700000130010000000000000000000000000411955 Unclaimed Salary 0.00 0.00 (116,705.00) (83,540.00) 0.00 0.00 0.00 39.70
1700000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 328.98 6,937.21 0.00 0.00 0.00 (95.26)
1700000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 0.00 (300.00) 0.00 0.00 0.00 (100.00)
1700000530010000000000000000000000000411922 Personal Loan 0.00 0.00 623.61 (623.61) 0.00 0.00 0.00 (200.00)
1700000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 83,788.02 (97,218.51) 0.00 0.00 0.00 (186.19)
1700000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 14,259.97 1,234.63 0.00 0.00 0.00 1,055.00
1700000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 33.73 (33.73) 0.00 0.00 0.00 (200.00)
1700000530010000000000000000000000000411957 Cabinet Members Contribution 0.00 0.00 2,400.00 0.00 0.00 0.00 0.00 0.00
1700000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 0.00 0.00 Page 172
0.00 of0.00
378 0.00 0.00
Total Sub Budget
The Government of The Gambia Consolidated Entity Statements 31 st December 2017
Financial 0.00 0.00 40,937.54 (179,796.53) 0.00 0.00 0.00 -22.77
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
02 Administration
1702000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 (88,080.00) 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 (88,080.00) 0.00 0.00 0.00 0.00
08 Office of the Director General
1708000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (9,825.00) 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 (9,825.00) 0.00 0.00 0.00 0.00 0.00
19 STRATEGY,POLICY AND MANAGEMENT
1719000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 7,159,329.00 0.00 0.00 0.00 (100.00)
Facilities
Seminars
1719000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 789,895.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
1719000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 8,810,533.12 0.00 0.00 0.00 (100.00)
1719000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 5,808,664.61 0.00 0.00 0.00 (100.00)
20 LIVESTOCK PRODUCTION AND PRODUCTIVITY
1720000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 0.00 646,645.00
Page 173 of0.00
0.00
378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
1720000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 459,240.00 0.00 0.00 0.00 (100.00)
1720000130010000000000000000000000000221902 Training 0.00 0.00 0.00 486,350.00 0.00 0.00 0.00 (100.00)
1720000130010000000000000000000000000233201 Materials and Supplies 0.00 0.00 0.00 123,600.00 0.00 0.00 0.00 (100.00)
1720000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 11,694,115.34 0.00 0.00 0.00 (100.00)
1720000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 7,610,782.69 0.00 0.00 0.00 (100.00)
21 DEV. OF AGRIC. VALUE CHAIN AND MARKET PROMOTION
1721000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,444,472.27 0.00 0.00 0.00 (100.00)
1721000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 895,702.25 0.00 0.00 0.00 (100.00)
22 RESEACH AND DEVELOPMENT
1722000130010000000000000000000000000251201 Subve To Fin Public Corp/Instit ? OC 0.00 0.00 0.00 4,350,000.00 0.00 0.00 0.00 (100.00)
1722000130010000000000000000000000000251202 Subve To Fin Public Corpor/Instit ? 0.00 0.00 0.00 14,847,000.00 0.00 0.00 0.00 (100.00)
PE
23 CROP PRODUCTION AND PRODUCTIVITY
1723000130010000000000000000000000000221201 Telecommunication Expenses 0.00 0.00 126,611.43 975,934.35 0.00 0.00 0.00 (87.03)
1723000130010000000000000000000000000221202 Electricity ,Water & Sewage 0.00 0.00 1,239.58 2,244,523.81 0.00 0.00 0.00 (99.94)
1723000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 400,000.00 7,170,000.00 0.00 0.00 0.00 (94.42)
1723000130010000000000000000000000000221302 Maintenance of vehicles 0.00 0.00 89,325.00 2,435,279.49 0.00 0.00 0.00 (96.33)
Facilities
1723000130010000000000000000000000000221404 Maintenance of Equipment 0.00 0.00 0.00 65,670.00
Page 174 of0.00
0.00
378 0.00 (100.00)
1723000130010000000000000000000000000221602 Stationery 0.00 0.00 62,000.00 1,338,225.00 0.00 0.00 0.00 (95.37)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1723000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 24,000.00 1,611,332.50 0.00 0.00 0.00 (98.51)
1723000130010000000000000000000000000221902 Training 0.00 0.00 0.00 2,200,680.00 0.00 0.00 0.00 (100.00)
1723000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (15,104.00) 9,751,091.50 0.00 0.00 0.00 (100.15)
1723000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 5,920,293.06 0.00 0.00 0.00 (100.00)
1723002130010000000000000000000000000221101 Travel Expenses 2,526,358.00 52,716.00 2,464,039.61 0.00 (2.09) (2.47) (0.39) 0.00
1723002130010000000000000000000000000221201 Telecommunication Expenses 1,050,000.00 1,050,000.00 928,626.83 0.00 (100.00) (11.56) 0.00 0.00
Facilities
Seminars
1723002130010000000000000000000000000221602 Stationery 500,000.00 500,000.00 472,960.00 0.00 (100.00) (5.41) 0.00 0.00
1723002130010000000000000000000000000221902 Training 2,000,000.00 2,000,000.00 689,770.00 0.00 (100.00) (65.51) 0.00 0.00
1723002130010000000000000000000000000222115 Field Investigation 0.00 (400,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1723002130010000000000000000000000000222144 Studies and Surveys 121,000.00 (58,000.00) 0.00 0.00 47.93 (100.00) (100.00) 0.00
Total Sub Budget Entity 16,200,943.00 11,356,886.00 14,378,491.03 39,076,496.91 (29.90) (11.25) 26.61 36.80
24 Livestock Production and Productivity
1724003130010000000000000000000000000221101 Travel Expenses 200,000.00 (2,100,000.00) 163,800.00 0.00 1,050.00 (18.10) (92.88) 0.00
1724003130010000000000000000000000000221302 Maintenance of vehicles 1,000,000.00 1,000,000.00 639,505.00 0.00 (100.00) (36.05) 0.00 0.00
1724003130010000000000000000000000000221401 Maintenance of Buildings and
Facilities
2,000,000.00 2,000,000.00 1,888,153.00 0.00 Page 175 of
(100.00) 378
(5.59) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
1724003130010000000000000000000000000221602 Stationery 360,000.00 260,000.00 360,000.00 0.00 (72.22) 0.00 260.00 0.00
1724003130010000000000000000000000000221902 Training 105,000.00 (590,000.00) 95,900.00 0.00 561.90 (8.67) (86.20) 0.00
1724003130010000000000000000000000000233201 Materials and Supplies 125,000.00 125,000.00 84,431.00 0.00 (100.00) (32.46) 0.00 0.00
25 Develop. of Agric. Value Chain & market Prom
Facilities
Seminars
1725004130010000000000000000000000000221602 Stationery 300,000.00 300,000.00 299,125.00 0.00 (100.00) (0.29) 0.00 0.00
26 Research and Development
Corp./Instit? OC
1799001130010000000000000000000000000221101 Travel Expenses 5,200,000.00 5,200,000.00 5,134,895.10 0.00 (100.00) (1.25) 0.00 0.00
1799001130010000000000000000000000000221202 Electricity ,Water & Sewage 228,375.00 (1,771,625.00) 227,696.91 0.00
Page 176 of
775.75
378
(0.30) (88.62) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
1799001130010000000000000000000000000221602 Stationery 790,000.00 790,000.00 788,810.00 0.00 (100.00) (0.15) 0.00 0.00
1799001130010000000000000000000000000221902 Training 7,653,880.00 7,653,880.00 7,604,381.00 0.00 (100.00) (0.65) 0.00 0.00
Corp./Instit? OC
1799001130010000000000000000000000000262101 Contribution to International 3,700,000.00 400,000.00 3,699,999.63 0.00 (10.81) 0.00 12.12 0.00
org - Rec
1799001130010000000000000000000000000282104 Contribution to local organisations 1,096,203.00 1,096,203.00 466,238.64 0.00 (100.00) (57.47) 0.00 0.00
1799001530010000000000000000000000000211101 Basic Salary 30,840,173.00 30,840,173.00 30,477,464.79 0.00 (100.00) (1.18) 0.00 0.00
1799001530010000000000000000000000000211102 Wages 30,000.00 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
1799001530010000000000000000000000000211104 Allowances 26,692,016.00 22,662,016.00 19,455,839.29 0.00 (84.90) (27.11) 382.78 0.00
BE18 Ministry of Works,Construction & Infrastructure

00 NA
1800000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 0.00 (152,105.44) 0.00 0.00 0.00 (100.00)
1800000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1800000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1800000530010000000000000000000000000411926 Family Allotment 0.00 0.00 (100.00) 0.00 0.00 0.00 0.00 0.00
1800000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (2,878.58) (601.86) 0.00 0.00 0.00 378.28
1800000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 40,197.00 2,633.00 Page 177 of0.00
0.00 378 0.00 1,426.66
1800000530010000000000000000000000000411933
WOPS Contribution 0.00 0.00 119.04 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1800000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 (1,512.20) 0.00 0.00 0.00 (100.00)
01 Ministry of Tansport, Works & Infrastructure
1801000530010000000000000000000000000211104 Allowances 0.00 0.00 824.00 412.00 0.00 0.00 0.00 100.00
Total Sub Budget Entity 0.00 0.00 824.00 412.00 0.00 0.00 0.00 200.00
04 Building
1804000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (15,540.00) (5,266.56) 0.00 0.00 0.00 195.07
09 Strategy , Policy And Mangement
1809000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 62,430.00 0.00 0.00 0.00 (100.00)
1809000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 87,700.00 0.00 0.00 0.00 (100.00)
1809000130010000000000000000000000000221902 Training 0.00 0.00 0.00 32,215.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
Page 178 of 378
1809000530010000000000000000000000000211101 Basic Salary Financial Statements 31 st December 2017
The Government of The Gambia Consolidated 0.00 0.00 0.00 4,416,570.07 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1809000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 23,094.62 0.00 0.00 0.00 (100.00)
1809000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,072,295.13 0.00 0.00 0.00 (100.00)
10 Government Infrastructure management
1810000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,165,290.30 0.00 0.00 0.00 (100.00)
Facilities
1810000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 135,730.00 0.00 0.00 0.00 (100.00)
11 Road Transport Management
1811003130010000000000000000000000000221101 Travel Expenses 300,000.00 300,000.00 285,523.60 0.00 (100.00) (4.83) 0.00 0.00
Facilities
1811003130010000000000000000000000000221602 Stationery 22,000.00 (221,000.00) 0.00 0.00 1,004.55 (100.00) (100.00) 0.00
1811003130010000000000000000000000000221701 Consultancy 2,500,000.00 1,000,000.00 0.00 0.00 (40.00) (100.00) (100.00) 0.00
1811003130010000000000000000000000000232210 Motor Vehicles 1,700,000.00 1,700,000.00 1,700,000.00 0.00 (100.00) 0.00 0.00 0.00
12 Road Infrastructure Management
Corp./Instit? OC
Page 179 of 378
Total Sub Budget
Financial 45,218,000.32
2017 45,218,000.32 45,218,000.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue

1899001130010000000000000000000000000221101 Travel Expenses 2,300,000.00 2,300,000.00 2,105,134.60 0.00 (100.00) (8.47) 0.00 0.00
1899001130010000000000000000000000000221501 Conferences, Workshop and 300,000.00 0.00 256,800.00 0.00 0.00 (100.00) (100.00) 0.00
Seminars
1899001130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 199,980.00 0.00 (100.00) (0.01) 0.00 0.00
1899001130010000000000000000000000000221701 Consultancy 1,184,414.68 (19,631,170.64) 636,240.00 0.00 1,657.46 (46.28) (96.94) 0.00
1899001130010000000000000000000000000221815 Land Compensation 0.00 (4,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1899001130010000000000000000000000000221902 Training 109,000.00 (441,000.00) 81,790.00 0.00 404.59 (24.96) (85.13) 0.00
1899001130010000000000000000000000000222144 Studies and Surveys 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1899001130010000000000000000000000000232210 Motor Vehicles 1,700,000.00 1,700,000.00 1,679,000.00 0.00 (100.00) (1.24) 0.00 0.00
1899001530010000000000000000000000000211101 Basic Salary 5,299,308.00 5,299,308.00 4,181,442.48 0.00 (100.00) (21.09) 0.00 0.00
1899001530010000000000000000000000000211102 Wages 35,000.00 35,000.00 21,332.52 0.00 (100.00) (39.05) 0.00 0.00
1899001530010000000000000000000000000211104 Allowances 2,944,188.00 2,944,188.00 2,292,236.68 0.00 (100.00) (22.14) 0.00 0.00
1899002130010000000000000000000000000221101 Travel Expenses 200,000.00 200,000.00 199,098.00 0.00 (100.00) (0.45) 0.00 0.00
Seminars
1899002130010000000000000000000000000221602 Stationery 65,000.00 65,000.00 30,600.00 0.00 (100.00) (52.92) 0.00 0.00
1899002130010000000000000000000000000221607 Printing Expenses 10,000.00 10,000.00 0.00 0.00 Page 180(100.00)
(100.00) of 378 0.00 0.00
1899002130010000000000000000000000000221701 Consultancy Financial Statements 31 st December
The Government of The Gambia Consolidated 2017
1,000,000.00 1,000,000.00 179,100.00 0.00 (100.00) (82.09) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1899002130010000000000000000000000000222144 Studies and Surveys 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1899002130010000000000000000000000000222150 Operating Costs 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1899002130010000000000000000000000000222172 Data Collection 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1899002130010000000000000000000000000232210 Motor Vehicles 1,500,000.00 1,500,000.00 1,500,000.00 0.00 (100.00) 0.00 0.00 0.00
BE19 Ministry of Trade,Industry & Employment

00 NA
1900000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 0.00 3,252.39 0.00 0.00 0.00 (100.00)
1900000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1900000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1900000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1900000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
1900000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 6,756.19 87,534.00 0.00 0.00 0.00 (92.28)
01 Ministry of Trade, Indus, Rag.Intag. & Empl
Total Sub Budget Entity 0.00 0.00 (810.29) 1,850.33 0.00 0.00 0.00 -43.79
03 Indigenous Business Advisory Services
06 Strategy Policy Management Page 181 of 378
Travel Expenses 0.00 0.00 0.00 5,011,073.47 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
1906000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 533,445.00 0.00 0.00 0.00 (100.00)
1906000130010000000000000000000000000221902 Training 0.00 0.00 0.00 24,500.00 0.00 0.00 0.00 (100.00)
1906000130010000000000000000000000000222109 General Services Expenses 0.00 0.00 0.00 36,000.00 0.00 0.00 0.00 (100.00)
1906000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 2,350,000.00 0.00 0.00 0.00 (100.00)
1906000130010000000000000000000000000232221 Telecomms, Infrastructure, Networks 0.00 0.00 0.00 425,520.00 0.00 0.00 0.00 (100.00)
and Equipment
Org. - Cap
1906000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 3,688,846.56 0.00 0.00 0.00 (100.00)
1906000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 23,451.12 0.00 0.00 0.00 (100.00)
1906000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,231,598.27 0.00 0.00 0.00 (100.00)
07 Trade Development
1907000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 53,103.00 0.00 0.00 0.00 (100.00)
Facilities
Seminars Page 182 of 378
0.00 0.00 0.00 56,320.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1907000130010000000000000000000000000221902 Training 0.00 0.00 0.00 12,750.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
1907000130010000000000000000000000000251102 Subve To Non-Financial Public 0.00 0.00 518,476.00 2,910,000.00 0.00 0.00 0.00 (82.18)
08 Industrial and Enterprise Development
1908000130010000000000000000000000000221701 Consultancy 0.00 0.00 0.00 330,000.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
09 Employment Creation and Labour Adminstration
1909000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 27,300.00 0.00 0.00 0.00 (100.00)
Facilities
Seminars
1909000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 54,750.00 0.00 0.00 0.00 (100.00)
1909000130010000000000000000000000000221902 Training 0.00 0.00 0.00 22,000.00 0.00 0.00 0.00 (100.00)
1909000130010000000000000000000000000222131 Expenses of Committees 0.00 0.00 0.00 65,250.00 0.00 0.00 0.00 (100.00)
10 Trade Development
1910003130010000000000000000000000000221101 Travel Expenses 883,674.96 867,349.92 883,674.00 0.00 (98.15) 0.00 5,313.00 0.00
Seminars
1910003130010000000000000000000000000221701 Consultancy 110,000.00 (80,000.00) 110,000.00 0.00 72.73 0.00 (42.11) 0.00
1910003130010000000000000000000000000221902 Training 128,169.00 (618,662.00) 128,169.00 0.00 482.69 0.00 (82.84) 0.00
Page 183 of 378
1910003130010000000000000000000000000222131 Expenses of Committees 0.00 (125,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1910004130010000000000000000000000000221101 Travel Expenses 721,737.00 713,474.00 721,737.00 0.00 (98.86) 0.00 8,634.56 0.00
Facilities
1910004130010000000000000000000000000221404 Maintenance of Equipment 15,300.00 (19,400.00) 15,300.00 0.00 126.80 0.00 (55.91) 0.00
Seminars
1910004130010000000000000000000000000221602 Stationery 56,550.00 25,100.00 56,550.00 0.00 (44.39) 0.00 79.81 0.00
1910004130010000000000000000000000000221902 Training 0.00 (490,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1910005130010000000000000000000000000251101 Subve To Non-Fin Public 11,500,000.00 10,793,902.00 11,500,000.00 0.00 (93.86) 0.00 1,528.67 0.00
Corp./Instit? OC
11 Industrial and Enterprise Management
1911006130010000000000000000000000000221501 Conferences, Workshop and 10,000.00 (180,000.00) 0.00 0.00 1,800.00 (100.00) (100.00) 0.00
Seminars
1911006130010000000000000000000000000221701 Consultancy 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1911006130010000000000000000000000000221902 Training 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1911006130010000000000000000000000000222118 Industrial Promotion 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Corp./Instit? OC
Corp./Instit? OC
1911008130010000000000000000000000000251102 Subve To Non-Financial Public 3,500,000.00 (312.00) 3,500,000.00 0.00 0.01 0.00 (0.01) 0.00
12 Employment Creation and Labor Administration
Seminars
1912009130010000000000000000000000000221701 Consultancy 0.00 (1,500,000.00) 0.00 0.00 Page 184 of0.00
0.00 378 (100.00) 0.00
1912009130010000000000000000000000000221902 Training Financial Statements 31 st December 2017
0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1912009130010000000000000000000000000222131 Expenses of Committees 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1912009130010000000000000000000000000222182 Expatriate Quota 1,332,159.00 1,164,318.00 1,332,159.00 0.00 (87.40) 0.00 693.70 0.00
1912010130010000000000000000000000000221101 Travel Expenses 85,237.00 (129,526.00) 85,237.00 0.00 151.96 0.00 (60.31) 0.00
Facilities
Seminars
1912010130010000000000000000000000000221602 Stationery 49,025.00 18,050.00 49,025.00 0.00 (36.82) 0.00 58.27 0.00
1912010130010000000000000000000000000221902 Training 32,500.00 (115,000.00) 32,500.00 0.00 353.85 0.00 (77.97) 0.00
1912010130010000000000000000000000000222131 Expenses of Committees 10,500.00 (179,000.00) 10,500.00 0.00 1,704.76 0.00 (94.46) 0.00
1999001130010000000000000000000000000221101 Travel Expenses 5,570,272.15 5,569,544.30 5,519,800.15 0.00 (99.99) (0.91) 758,270.56 0.00
1999001130010000000000000000000000000221201 Telecommunication Expenses 1,313,898.17 1,162,296.34 1,313,898.17 0.00 (88.46) 0.00 766.68 0.00
1999001130010000000000000000000000000221202 Electricity ,Water & Sewage 1,223,319.53 1,115,639.06 1,223,319.53 0.00 (91.20) 0.00 1,036.06 0.00
1999001130010000000000000000000000000221301 Purchase of fuel and lubricants 1,799,863.71 1,799,727.42 1,799,750.00 0.00 (99.99) (0.01) 0.00
1999001130010000000000000000000000000221302 Maintenance of vehicles 1,033,305.75 736,611.50 995,147.00 0.00 (71.29) (3.69) 1,320,429.7
235.41 0.00
5
1999001130010000000000000000000000000221401 Maintenance of Buildings and 223,810.00 (352,380.00) 223,810.00 0.00 157.45 0.00 (61.16) 0.00
Facilities
Seminars
1999001130010000000000000000000000000221601 Purchase of Small Office Equipment 9,700.00 (243,600.00) 9,700.00 0.00 2,511.34 0.00 (96.17) 0.00
1999001130010000000000000000000000000221602 Stationery 503,100.00 401,200.00 503,100.00 0.00 (79.75) 0.00 393.72 0.00
1999001130010000000000000000000000000221609 Advertisements and Publications 63,725.00 (72,550.00) 63,725.00 0.00 113.85 0.00 (53.24) 0.00
1999001130010000000000000000000000000221701 Consultancy 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1999001130010000000000000000000000000221804 Uniforms and Protective clothing 33,000.00 16,000.00 33,000.00 0.00 (48.48)
Page 185 of0.00
378 94.12 0.00
1999001130010000000000000000000000000221902 Training
Financial Statements 31 st December 2017 (101,200.00) 149,400.00 0.00 67.74 0.00 (40.38) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
1999001130010000000000000000000000000222001 Celebration of Events 463,515.00 427,030.00 463,515.00 0.00 (92.13) 0.00 1,170.43 0.00
1999001130010000000000000000000000000222109 General Services Expenses 0.00 (242,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
1999001530010000000000000000000000000211101 Basic Salary 8,069,141.00 8,069,141.00 3,764,213.58 0.00 (100.00) (53.35) 0.00 0.00
1999001530010000000000000000000000000211102 Wages 35,000.00 35,000.00 22,962.06 0.00 (100.00) (34.39) 0.00 0.00
1999001530010000000000000000000000000211104 Allowances 3,105,711.00 3,105,711.00 2,358,817.32 0.00 (100.00) (24.05) 0.00 0.00
1999002130010000000000000000000000000221601 Purchase of Small Office Equipment 583,000.00 566,000.00 582,800.00 0.00 (97.08) (0.03) 3,328.24 0.00
1999002130010000000000000000000000000221902 Training 95,940.00 (8,120.00) 95,932.00 0.00 8.46 (0.01) (7.81) 0.00
1999002130010000000000000000000000000262101 Contribution to International 3,000,000.00 3,000,000.00 2,999,999.81 0.00 (100.00) 0.00 0.00 0.00
org - Rec
BE20 Ministry of Basic and Secondary Education

00 NA
2000000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (8,150.00) 14,847.00 0.00 0.00 0.00 (154.89)
2000000530010000000000000000000000000411500 Recovery of overpayment of 0.00 0.00 (8,524.79) (209,936.90) 0.00 0.00 0.00 (95.94)
hardship Allow
2000000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 160,161.49 4,157.74 0.00 0.00 0.00 3,752.13
2000000530010000000000000000000000000411836 GaNMA Subscriptions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411912 Police Canteen 0.00 0.00 (30.00) 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411914 Credit Union-Fire Service & Police 0.00 0.00 (6,765.00) (1,300.00) 0.00 0.00 0.00 420.38
2000000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411918 Block Saving Scheme 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411926 Family Allotment 0.00 0.00 42,831.52 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (83,611.03) (30.00) 0.00 0.00 0.00
2000000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 1,281,557.11 (733,324.15) Page 186 of0.00
0.00 378 0.00278,603.4
(274.76)
3
WOPS Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2000000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 253,938.47 0.00 0.00 0.00 0.00 0.00
2000000530010000000000000000000000000411945 Environmental Tax 0.00 0.00 65,840.00 (36.00) 0.00 0.00 0.00 (182,988.
2000000530010000000000000000000000000411957 Cabinet Members Contribution 0.00 0.00 0.00 0.00 0.00 0.00 0.00 89)
0.00
2000000530010000000000000000000000000411966 Immigration Kombo Real Estate 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Scheme
Total Sub Budget Entity 0.00 0.00 1,951,720.14 (950,973.93) 0.00 0.00 0.00 -205.23
01 Education Management
2001000130010000000000000000000000000221101 Travel Expenses 2,000,000.00 2,000,000.00 1,446,380.00 2,951,031.70 (100.00) (27.68) 0.00 (50.99)
2001000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,407,500.00 0.00 0.00 0.00 (100.00)
2001000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 199,926.00 0.00 0.00 0.00 (100.00)
2001000130010000000000000000000000000221902 Training 0.00 0.00 0.00 10,999,999.64 0.00 0.00 0.00 (100.00)
2001000130010000000000000000000000000221921 Payment for School Bus Service 0.00 0.00 0.00 12,000,000.00 0.00 0.00 0.00 (100.00)
2001000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 (5,363.16) 136,132.24 0.00 0.00 0.00 (103.94)
2001000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 2,546,800.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
2001000130010000000000000000000000000262301 Contributions To Other Gen Gvt 0.00 0.00 0.00 12,000,000.00 0.00 0.00 0.00 (100.00)
Units - Current
2001000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 6,885,948.00 0.00 0.00 0.00 (100.00)
2001000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 49,940,173.96 0.00
Page 187 of0.00
378 0.00 (100.00)
Total Sub Budget
Financial 2,000,000.00
2017 2,000,000.00 1,441,016.84 114,351,590.48 0.00 (27.95) -27.95 1.26
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
02 Basic Education
2002000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 139,411.50 0.00 0.00 0.00 (100.00)
2002000130010000000000000000000000000221902 Training 0.00 0.00 0.00 15,004,945.56 0.00 0.00 0.00 (100.00)
2002000130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 1,614,870.00 0.00 0.00 0.00 (100.00)
2002000130010000000000000000000000000262301 Contributions To Other Gen Gvt 0.00 0.00 0.00 61,500,000.00 0.00 0.00 0.00 (100.00)
Units - Current
2002000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (12,912.79) 442,323,028.62 0.00 0.00 0.00 (100.00)
2002000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 4,582,374.09 0.00 0.00 0.00 (100.00)
2002000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 222,868,533.54 0.00 0.00 0.00 (100.00)
03 Secondary Education
2003000130010000000000000000000000000221902 Training 0.00 0.00 0.00 5,000,000.00 0.00 0.00 0.00 (100.00)
2003000130010000000000000000000000000282102 Open Scholarships 0.00 0.00 0.00 43,999,999.00 0.00 0.00 0.00 (100.00)
2003000130010000000000000000000000000282104 Contribution to local organisations 0.00 0.00 0.00 1,999,863.00 0.00 0.00 0.00 (100.00)
2003000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 342,652.74 0.00 0.00 0.00 (100.00)
2003000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 112,181.63 0.00 0.00 0.00 (100.00)
04 Standards and Quality Assurance
2004000130010000000000000000000000000221811 Teaching Aid and Learning Materials 0.00 0.00 0.00 1,690,425.00 0.00 0.00 0.00 (100.00)
2004000130010000000000000000000000000221902 Training 0.00 0.00 0.00 1,500,000.00 0.00 0.00 0.00 (100.00)
2004000130010000000000000000000000000221903 Education Services 0.00 0.00 0.00 311,880.00 0.00 0.00 0.00 (100.00)
2004000130010000000000000000000000000222126 Fees and Handling Charges 0.00 0.00 0.00 10,000,000.00 0.00 0.00 0.00 (100.00)
2004000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,122,032.00 0.00 0.00 0.00 (100.00)
06 Adult Education
2006000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 39,875.00 0.00 0.00 0.00 (100.00)
07 Education Services
2007000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,307,980.00 Page 188 of0.00
0.00 378 0.00 (100.00)
2007000130010000000000000000000000000221301 Purchase of fuel
and lubricants 0.00 0.00 0.00 3,496,750.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
2007000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,875.00 0.00 0.00 0.00 (100.00)
2007000130010000000000000000000000000222134 Transportation of Goods & Services 0.00 0.00 0.00 499,096.27 0.00 0.00 0.00 (100.00)
08 Basic Education Management
2008001530010000000000000000000000000211102 Wages 0.00 0.00 812,684.54 0.00 0.00 0.00 0.00 0.00
2008001530010000000000000000000000000211104 Allowances 0.00 0.00 67,692.00 0.00 0.00 0.00 0.00 0.00
2008007130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 0.00 65,000.00 0.00 0.00 0.00 0.00 0.00
2008010130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
2008010530010000000000000000000000000211101 Basic Salary 379,982,272.00 372,982,272.00 493,481,734.42 0.00 (98.16) 29.87 6,949.74 0.00
2008010530010000000000000000000000000211102 Wages 1,191,293.00 1,191,293.00 959,013.23 0.00 (100.00) (19.50) 0.00 0.00
2008010530010000000000000000000000000211104 Allowances 201,782,346.00 199,982,346.00 298,008,135.37 0.00 (99.11) 47.69 16,456.01 0.00
2008011130010000000000000000000000000221101 Travel Expenses 20,000.00 20,000.00 20,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
2008011130010000000000000000000000000282112 School Improvement Grant 17,422,638.00 8,345,276.00 17,422,638.00 0.00 (47.90) 0.00 91.94 0.00
2008011530010000000000000000000000000211101 Basic Salary 169,764,241.00 96,164,241.00 51,475.40 0.00 (56.65) (99.97) (99.93) 0.00
2008011530010000000000000000000000000211102 Wages 1,191,293.00 1,191,293.00 1,189,941.41 0.00 (100.00) (0.11) 0.00 0.00
2008011530010000000000000000000000000211104 Allowances 56,306,481.00 52,306,481.00 923,569.15 0.00 (92.90) (98.36) (76.91) 0.00
2008012130010000000000000000000000000221101 Travel Expenses 20,000.00 20,000.00 19,469.00 0.00 (100.00) (2.66) 0.00 0.00
2008012130010000000000000000000000000221301 Purchase of fuel and lubricants 218,750.00 218,750.00 218,750.00 0.00 (100.00)
Page 189 of0.00
378 0.00 0.00
2008012130010000000000000000000000000221401 Maintenance of Buildings and 187,500.00
st December 187,500.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Facilities Financial Statements 31 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2008012130010000000000000000000000000222141 Payment for School Bus Service to 6,000,000.00 6,000,000.00 4,200,000.00 0.00 (100.00) (30.00) 0.00 0.00
GPTC
2008012130010000000000000000000000000282112 School Improvement Grant 55,000,000.00 50,000,000.00 54,573,235.00 0.00 (90.91) (0.78) 991.46 0.00
2008012530010000000000000000000000000211101 Basic Salary 101,211,620.00 49,711,620.00 (38,316,431.59) 0.00 (49.12) (137.86) (174.40) 0.00
2008012530010000000000000000000000000211102 Wages 1,191,293.00 1,191,293.00 380,000.00 0.00 (100.00) (68.10) 0.00 0.00
2008012530010000000000000000000000000211104 Allowances 58,306,481.00 58,306,481.00 414,949.48 0.00 (100.00) (99.29) 0.00 0.00
2008013130010000000000000000000000000221101 Travel Expenses 20,000.00 20,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Facilities
2008013130010000000000000000000000000221602 Stationery 40,000.00 40,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2008013130010000000000000000000000000221902 Training 0.00 (2,000,000.00) 225,880.81 0.00 0.00 0.00 (88.71) 0.00
2008013530010000000000000000000000000211101 Basic Salary 332,880.00 332,880.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2008013530010000000000000000000000000211102 Wages 1,191,293.00 1,191,293.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2008014130010000000000000000000000000221101 Travel Expenses 20,000.00 20,000.00 30,000.00 0.00 (100.00) 50.00 0.00 0.00
Facilities
2008014130010000000000000000000000000221902 Training 2,000,000.00 2,000,000.00 3,312,671.18 0.00 (100.00) 65.63 0.00 0.00
2008014530010000000000000000000000000211102 Wages 1,191,293.00 1,191,293.00 879,631.65 0.00 (100.00) (26.16) 0.00 0.00
2008016530010000000000000000000000000211104 Allowances 0.00 0.00 209,000.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 1,197,576,105.27 1,019,037,227.54 980,789,254.36 0.00 (14.91) (18.10) -3.75 0.00
09 Secondary Education Management
Facilities
2009015130010000000000000000000000000222141 Payment for School Bus Service to 6,000,000.00 6,000,000.00 6,000,000.00 0.00 (100.00)
GPTC Page 190 of0.00
378 0.00 0.00
2009015130010000000000000000000000000232240
Office Equipment
2017
156,250.00 156,250.00 156,250.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2009015130010000000000000000000000000282104 Contribution to local organisations 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2009015130010000000000000000000000000282112 School Improvement Grant 51,500,000.00 26,500,000.00 50,053,600.00 0.00 (51.46) (2.81) 100.21 0.00
2009015530010000000000000000000000000211101 Basic Salary 6,801,112.00 2,801,112.00 0.00 0.00 (41.19) (100.00) (100.00) 0.00
2009015530010000000000000000000000000211104 Allowances 353,000.00 353,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Facilities
2009016130010000000000000000000000000221811 Teaching Aid and Learning 1,000,000.00 (1,000,000.00) 995,765.00 0.00 100.00 (100.00) (100.00) 0.00
Materials
2009016130010000000000000000000000000221901 Library 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2009016130010000000000000000000000000221903 Education Services 1,100,000.00 (300,000.00) 796,140.00 0.00 27.27 (27.62) (43.13) 0.00
2009016530010000000000000000000000000211104 Allowances 3,334,113.00 3,334,113.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099001130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 466,665.80 0.00 (100.00) 0.00 0.00 0.00
2099001130010000000000000000000000000221201 Telecommunication Expenses 1,250,000.00 1,250,000.00 1,250,000.00 0.00 (100.00) 0.00 0.00 0.00
2099001130010000000000000000000000000221202 Electricity ,Water & Sewage 522,556.00 489,556.00 521,580.49 0.00 (93.68) (0.19) 1,480.55 0.00
2099001130010000000000000000000000000221203 Rents and Rates 205,000.00 (1,590,000.00) 205,000.00 0.00 775.61 0.00 (88.58) 0.00
Facilities
2099001130010000000000000000000000000221602 Stationery 272,222.00 272,222.00 242,427.50 0.00 (100.00) (10.94) 0.00 0.00
2099001130010000000000000000000000000221901 Library 3,000.00 3,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099001130010000000000000000000000000221902 Training 25,373,185.00 17,746,370.00 24,725,606.44 0.00 (69.94) (2.55) 224.19 0.00
2099001130010000000000000000000000000222126 Fees and Handling Charges 688,000.00 (9,290,667.00) 460,000.00 0.00 1,350.39 (33.14) (95.39) 0.00
2099001130010000000000000000000000000222131 Expenses of Committees 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099001130010000000000000000000000000232210 Motor Vehicles 1,250,000.00 1,250,000.00 1,246,800.00 0.00 (100.00) (0.26) 0.00 0.00
2099001130010000000000000000000000000232230 Furniture and Fittings 1,000,000.00 1,000,000.00 795,600.00 0.00 (100.00) (20.44) 0.00 0.00
2099001130010000000000000000000000000232240 Office Equipment 656,250.00 656,250.00 281,600.00 0.00 Page 191 (57.09)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2099001130010000000000000000000000000251101 Subve To Non-Fin Public 0.00 (7,981,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Corp./Instit? OC
2099001130010000000000000000000000000262101 Contribution to International 1,153,000.00 (7,694,000.00) 1,152,814.00 0.00 667.30 (0.02) (86.97) 0.00
org - Rec
2099001130010000000000000000000000000262301 Contributions To Other Gen Gvt 7,000,000.00 2,000,000.00 7,000,000.00 0.00 (28.57) 0.00 40.00 0.00
Units - Current
2099001530010000000000000000000000000211101 Basic Salary 4,270,598.00 3,070,598.00 (42,259.20) 0.00 (71.90) (100.99) (103.52) 0.00
2099001530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099001530010000000000000000000000000211104 Allowances 296,711.00 296,711.00 17,000.00 0.00 (100.00) (94.27) 0.00 0.00
2099002130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 464,666.00 0.00 (100.00) (0.43) 0.00 0.00
Facilities
2099002130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 20,500.00 0.00 (100.00) (7.75) 0.00 0.00
2099002130010000000000000000000000000262301 Contributions To Other Gen Gvt 1,333,333.00 1,333,333.00 1,333,332.82 0.00 (100.00) 0.00 0.00 0.00
Units - Current
2099002530010000000000000000000000000211101 Basic Salary 1,506,060.00 1,506,060.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099002530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099002530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099003130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 466,666.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
2099003130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 18,200.00 0.00 (100.00) (18.10) 0.00 0.00
Page 192 of 378
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2099003130010000000000000000000000000262301 Contributions To Other Gen Gvt 872,184.64 411,036.28 858,043.43 0.00 (47.13) (1.62) 86.07 0.00
Units - Current
2099003530010000000000000000000000000211101 Basic Salary 511,890.00 511,890.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099003530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099003530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099004130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 439,880.00 0.00 (100.00) (5.74) 0.00 0.00
Facilities
2099004130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 21,000.00 0.00 (100.00) (5.50) 0.00 0.00
2099004130010000000000000000000000000262301 Contributions To Other Gen Gvt 0.00 (1,333,333.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Units - Current
2099004530010000000000000000000000000211101 Basic Salary 1,034,254.00 1,034,254.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099004530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099004530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099005130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 466,135.00 0.00 (100.00) (0.11) 0.00 0.00
2099005130010000000000000000000000000221202 Electricity ,Water & Sewage 55,556.00 (444,444.00) 0.00 0.00 799.99 (100.00) (100.00) 0.00
Facilities
2099005130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 22,000.00 0.00 (100.00) (1.00) 0.00 0.00
Units - Current
2099005530010000000000000000000000000211101 Basic Salary 519,090.00 519,090.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099005530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099005530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00
Page 193 of 378
(100.00) (100.00) 0.00 0.00
2099006130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 466,666.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2099006130010000000000000000000000000221202 Electricity ,Water & Sewage 55,556.00 (444,444.00) 0.00 0.00 799.99 (100.00) (100.00) 0.00
Facilities
2099006130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 17,725.00 0.00 (100.00) (20.24) 0.00 0.00
Units - Current
2099006530010000000000000000000000000211101 Basic Salary 855,644.00 855,644.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099006530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099006530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099007130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 447,484.00 0.00 (100.00) (4.11) 0.00 0.00
Facilities
2099007130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 22,000.00 0.00 (100.00) (1.00) 0.00 0.00
Units - Current
2099007530010000000000000000000000000211101 Basic Salary 584,878.00 584,878.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099007530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099007530010000000000000000000000000211104 Allowances 24,680.00 24,680.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099008130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 461,749.00 0.00 (100.00) (1.05) 0.00 0.00
Maintenance of Buildings and
2099008130010000000000000000000000000221401
Facilities
187,500.00 187,500.00 0.00 0.00 Page 194(100.00)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2099008130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 22,000.00 0.00 (100.00) (1.00) 0.00 0.00
2099008130010000000000000000000000000262301 Contributions To Other Gen Gvt 133,333.00 (1,066,667.00) 0.00 0.00 800.00 (100.00) (100.00) 0.00
Units - Current
2099008530010000000000000000000000000211101 Basic Salary 9,161,133.00 9,161,133.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099008530010000000000000000000000000211102 Wages 55,556.00 55,556.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099008530010000000000000000000000000211104 Allowances 475,031.00 475,031.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099009130010000000000000000000000000221101 Travel Expenses 466,666.00 466,666.00 450,300.00 0.00 (100.00) (3.51) 0.00 0.00
2099009130010000000000000000000000000221203 Rents and Rates 222,222.00 222,222.00 115,000.00 0.00 (100.00) (48.25) 0.00 0.00
Facilities
2099009130010000000000000000000000000221602 Stationery 22,222.00 22,222.00 21,000.00 0.00 (100.00) (5.50) 0.00 0.00
Units - Current
2099009530010000000000000000000000000211101 Basic Salary 278,623.00 278,623.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2099009530010000000000000000000000000211104 Allowances 576,690.00 576,690.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Budget Entity 1,438,896,119.29 1,170,177,240.58 1,183,926,633.32 1,176,799,583.81 (18.68) -17.72 1.17 100.61
BE21 Ministry of Health

00 NA
2100000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 (393,675.00) 23,430.00 0.00 0.00 0.00 (1,780.22
2100000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 2,645.56 6,010.45 0.00 0.00 0.00 (55.98))
2100000530010000000000000000000000000411836 GaNMA Subscriptions 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2100000530010000000000000000000000000411845 MOSHW CREDIT UNION LOAN 0.00 0.00 (312.00) 0.00 0.00 0.00 0.00 0.00
2100000530010000000000000000000000000411917 Car Loan 0.00 0.00 (3,502.83) 0.00 Page 195 of0.00
0.00 378 0.00 0.00
GAPHO Subscription 0.00 0.00 (50.00) 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2100000530010000000000000000000000000411922 Personal Loan 0.00 0.00 (73.05) 0.00 0.00 0.00 0.00 0.00
2100000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 1,162.81 (1,414.00) 0.00 0.00 0.00 (182.24)
2100000530010000000000000000000000000411937 Miscellaneous Other Deductions 0.00 0.00 0.00 (1,066.00) 0.00 0.00 0.00 (100.00)
2100000530010000000000000000000000000411938 Credit Union Repayments 0.00 0.00 (14,666.86) (7,034.00) 0.00 0.00 0.00 108.51
2100000530010000000000000000000000000411961 Trust Fund for Needy Student 0.00 0.00 (5,100.00) (2,100.00) 0.00 0.00 0.00 142.86
2100000530010000000000000000000000000411981 Recovery of Other Cost 0.00 0.00 0.00 (1,495.63) 0.00 0.00 0.00 (100.00)
01 Ministry of Health and Social Welfare
2101000130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 0.00 0.00 184,000.00 0.00 0.00 0.00 0.00 0.00
2101000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (82,118.28) (7,467.00) 0.00 0.00 0.00 999.75
2101000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 (3,692.00) 0.00 0.00 0.00 (100.00)
03 Planning and Information
2103000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (51,719.33) 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 (51,719.33) 0.00 0.00 0.00 0.00 0.00
10 Basic Health Services
2110000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 (42,565.61) 0.00 0.00 0.00 (100.00)
55 Capacity Building for Disease Control
2155000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (7,410.21) 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 (7,410.21) 0.00
Page 196 of0.00
0.00
378 0.00 0.00
63 Reproductive and Family Health Program
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2163000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 3,092,777.50 0.00 0.00 0.00 (100.00)
Seminars
2163000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 28,600.00 0.00 0.00 0.00 (100.00)
2163000130010000000000000000000000000221802 Vaccines 0.00 0.00 0.00 23,970,000.00 0.00 0.00 0.00 (100.00)
2163000130010000000000000000000000000221902 Training 0.00 0.00 0.00 467,392.50 0.00 0.00 0.00 (100.00)
2163000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 89,522,974.75 0.00 0.00 0.00 (100.00)
2163000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 77,877,435.24 0.00 0.00 0.00 (100.00)
64 Disease Control Program
2164000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,516,006.00 0.00 0.00 0.00 (100.00)
2164000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 36,200.00 0.00 0.00 0.00 (100.00)
2164000130010000000000000000000000000221803 Insecticide and Biolavicide 0.00 0.00 0.00 1,197,650.00 0.00 0.00 0.00 (100.00)
2164000130010000000000000000000000000222139 Disease Control 0.00 0.00 0.00 28,000.00 0.00 0.00 0.00 (100.00)
65 Health Promotion and Education
2165000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 509,587.20 0.00 0.00 0.00 (100.00)
2165000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,980.00 0.00 0.00 0.00 (100.00)
2165000130010000000000000000000000000221902 Training 0.00 0.00 0.00 31,000.00 0.00 0.00 0.00 (100.00)
2165000130010000000000000000000000000232240 Office Equipment 0.00 0.00 0.00 99,000.00 Page 197 of0.00
0.00 378 0.00 (100.00)
st
0.00 0.00 0.00 879,967.20 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
66 Health System Strenghtening

2166000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,999,159.30 0.00 0.00 0.00 (100.00)
Seminars
2166000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 376,695.00 0.00 0.00 0.00 (100.00)
2166000130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 0.00 0.00 0.00 99,216,009.66 0.00 0.00 0.00 (100.00)
2166000130010000000000000000000000000221902 Training 0.00 0.00 0.00 2,820,560.00 0.00 0.00 0.00 (100.00)
2166000130010000000000000000000000000222126 Fees and Handling Charges 0.00 0.00 0.00 1,500,000.00 0.00 0.00 0.00 (100.00)
2166000130010000000000000000000000000222144 Studies and Surveys 0.00 0.00 0.00 58,450.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
2166000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 399,364.72 0.00 0.00 0.00 (100.00)
67 Strategy , Policy And Management
2167000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 6,541,107.30 0.00 0.00 0.00 (100.00)
2167000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 3,985,931.00 0.00 0.00 0.00 (100.00)
Facilities
Seminars
2167000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 744,915.00 0.00 0.00 0.00 (100.00)
2167000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 365,625.00
Page 198 of0.00
0.00
378 0.00 (100.00)
2167000130010000000000000000000000000221701 Consultancy 0.00 0.00 0.00 35,222,794.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2167000130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 0.00 0.00 0.00 11,936,126.77 0.00 0.00 0.00 (100.00)
2167000130010000000000000000000000000221902 Training 0.00 0.00 0.00 2,009,790.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
2167000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 (16,068.00) 0.00 0.00 0.00 (100.00)
68 HEALTH PROGRAM
2168010130010000000000000000000000000221803 Insecticide and Biolavicide 400,000.00 400,000.00 400,000.00 0.00 (100.00) 0.00 0.00 0.00
2168010130010000000000000000000000000221806 Specialized and Technical Materials 100,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
2168010130010000000000000000000000000222152 Environmental Surveys 0.00 (50,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
2168011130010000000000000000000000000221902 Training 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2168012130010000000000000000000000000221806 Specialized and Technical Materials 0.00 (900,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2168012130010000000000000000000000000221902 Training 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2168013130010000000000000000000000000221501 Conferences, Workshop and
Seminars
30,500.00 (19,500.00) 0.00 0.00 Page 199(100.00)
63.93 of 378 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2168013130010000000000000000000000000221812 Analysis and Strategy Preparations 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2168013130010000000000000000000000000221902 Training 100,000.00 100,000.00 34,500.00 0.00 (100.00) (65.50) 0.00 0.00
Seminars
2168014130010000000000000000000000000221902 Training 20,000.00 (80,000.00) 0.00 0.00 400.00 (100.00) (100.00) 0.00
2168015530010000000000000000000000000211104 Allowances 65,000.00 65,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 2,065,500.00 115,500.00 675,500.00 0.00 (94.41) (67.30) 484.85 0.00
69 FAMILY HEALTH
2169017130010000000000000000000000000221402 Maintenance of plant and machinery 72,000.00 72,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2169017130010000000000000000000000000221802 Vaccines 24,000,000.00 24,000,000.00 23,999,025.29 0.00 (100.00) 0.00 0.00 0.00
2169018130010000000000000000000000000221902 Training 250,000.00 250,000.00 249,000.00 0.00 (100.00) (0.40) 0.00 0.00
70 SOCIAL WELFARE
2170020130010000000000000000000000000221101 Travel Expenses 50,000.00 (50,000.00) 49,230.10 0.00 100.00 (1.54) (50.77) 0.00
2170020130010000000000000000000000000221201 Telecommunication Expenses 90,000.00 90,000.00 48,884.60 0.00 Page 200 (45.68)
(100.00) of 378 0.00 0.00
2170020130010000000000000000000000000221301 Financial
Purchase of fuel Statements 31 st December
and lubricants 2017
100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2170020130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 48,235.00 0.00 (100.00) (3.53) 0.00 0.00
2170020130010000000000000000000000000221902 Training 0.00 (160,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2170020130010000000000000000000000000282102 Open Scholarships 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2170020130010000000000000000000000000282104 Contribution to local organisations 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2170020130010000000000000000000000000282106 Welfare of Gambians/refugees 100,000.00 (300,000.00) 100,000.00 0.00 300.00 0.00 (75.00) 0.00
2170021130010000000000000000000000000221806 Specialized and Technical Materials 0.00 (1,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2170021130010000000000000000000000000221902 Training 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2170022130010000000000000000000000000221902 Training 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2170022130010000000000000000000000000222132 Registration of Births 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
2170022530010000000000000000000000000211104 Allowances 60,000.00 60,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Total Sub Budget Entity 1,570,000.00 (1,675,000.00) 784,059.70 0.00 (206.69) (50.06) -146.81 0.00
71 DISEASE CONTROL
2171025130010000000000000000000000000221501 Conferences, Workshop and 50,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
Seminars
2171025130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 0.00 (500,000.00) 0.00 0.00 Page 201 of0.00
0.00 378 (100.00) 0.00
STATEMENT OF DETAILS OF RECURRENT EXPENDITURE IN LINE WITH APPROPIATION STRUCTURE AS AT 31-012-2017 E
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2171025130010000000000000000000000000221902 Training 100,500.00 100,500.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171025130010000000000000000000000000222139 Disease Control 300,000.00 300,000.00 232,850.00 0.00 (100.00) (22.38) 0.00 0.00
2171025130010000000000000000000000000232230 Furniture and Fittings 100,000.00 (100,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
2171025530010000000000000000000000000211104 Allowances 60,000.00 60,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171026130010000000000000000000000000221902 Training 64,780.00 (35,220.00) 0.00 0.00 54.37 (100.00) (100.00) 0.00
Seminars
2171027130010000000000000000000000000221812 Analysis and Strategy Preparations 155,200.00 (44,800.00) 0.00 0.00 28.87 (100.00) (100.00) 0.00
2171027130010000000000000000000000000221902 Training 123,250.00 23,250.00 0.00 0.00 (18.86) (100.00) (100.00) 0.00
2171027130010000000000000000000000000222144 Studies and Surveys 62,250.00 62,250.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2171028130010000000000000000000000000221902 Training 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2171029130010000000000000000000000000221902 Training 95,000.00 95,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171029130010000000000000000000000000222169 Indigenous Resident Spraying 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2171030130010000000000000000000000000221812 Analysis and Strategy Preparations 700.00 (99,300.00) 0.00 0.00 14,185.71 (100.00) (100.00) 0.00
2171030130010000000000000000000000000221902 Training 36,250.00 (63,750.00) 0.00 0.00 175.86 (100.00) (100.00) 0.00
2171031130010000000000000000000000000221607 Printing Expenses 45,000.00 45,000.00 0.00 0.00 Page 202(100.00)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2171031130010000000000000000000000000221806 Specialized and Technical Materials 50,000.00 (50,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
2171031530010000000000000000000000000211104 Allowances 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171032130010000000000000000000000000221603 Miscellaneous office expenses 40,000.00 30,000.00 0.00 0.00 (75.00) (100.00) (100.00) 0.00
2171032130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 100,000,000.00 100,000,000.00 99,898,800.00 0.00 (100.00) (0.10) 0.00 0.00
2171032130010000000000000000000000000221902 Training 3,890.00 (136,110.00) 0.00 0.00 3,498.97 (100.00) (100.00) 0.00
2171032130010000000000000000000000000222126 Fees and Handling Charges 1,500,000.00 1,500,000.00 1,499,216.74 0.00 (100.00) (0.05) 0.00 0.00
2171032530010000000000000000000000000211104 Allowances 94,000.00 94,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2171033130010000000000000000000000000221801 Drugs,Dressing and Medical supplies 4,735,500.00 4,471,000.00 4,735,500.00 0.00 (94.41) 0.00 1,690.36 0.00
2171033130010000000000000000000000000221806 Specialized and Technical Materials 35,800,000.00 31,300,000.00 35,800,000.00 0.00 (87.43) 0.00 695.56 0.00
2171033130010000000000000000000000000221902 Training 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171033130010000000000000000000000000222170 Provisions for Blood Donors 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2171033530010000000000000000000000000211104 Allowances 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
99 STRATRGY, POLICY AND MANAGEMENT
2199001130010000000000000000000000000221101 Travel Expenses 11,300,000.00 11,300,000.00 11,283,133.56 0.00 (100.00) (0.15) 0.00 0.00
2199001130010000000000000000000000000221202 Electricity ,Water & Sewage 2,341,378.59 (20,317,242.82) 2,339,217.01 0.00 867.75 (0.09) (89.68) 0.00
2199001130010000000000000000000000000221203 Rents and Rates 6,403,900.00 6,403,900.00 6,403,900.00 0.00 (100.00) 0.00 0.00 0.00
Seminars
2199001130010000000000000000000000000221602 Stationery 1,000,000.00 1,000,000.00 954,318.90 0.00 (100.00) (4.57) 0.00 0.00
Page 203 of 378
Printing Expenses 2017
250,000.00 150,000.00 39,195.00 0.00 (60.00) (84.32) (60.81) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2199001130010000000000000000000000000221701 Consultancy 66,962,193.31 64,924,386.62 66,895,196.00 0.00 (96.96) (0.10) 3,182.71 0.00
2199001130010000000000000000000000000221902 Training 8,172,295.00 6,269,590.00 8,172,295.00 0.00 (76.72) 0.00 329.51 0.00
2199001130010000000000000000000000000221904 Study Tours 75,000.00 75,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199001130010000000000000000000000000221905 Research & Development 50,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
Corp./Instit? OC
2199001130010000000000000000000000000282107 Support for Local Human Resource 750,000.00 750,000.00 115,000.00 0.00 (100.00) (84.67) 0.00 0.00
Dev
2199001530010000000000000000000000000211101 Basic Salary 87,971,648.00 87,971,648.00 87,281,595.83 0.00 (100.00) (0.78) 0.00 0.00
2199001530010000000000000000000000000211102 Wages 15,000.00 15,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199001530010000000000000000000000000211104 Allowances 70,841,961.00 64,841,961.00 69,715,538.64 0.00 (91.53) (1.59) 1,061.93 0.00
Facilities
2199002130010000000000000000000000000221402 Maintenance of plant and machinery 250,000.00 50,000.00 0.00 0.00 (20.00) (100.00) (100.00) 0.00
2199002130010000000000000000000000000221602 Stationery 350,000.00 350,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199003130010000000000000000000000000221101 Travel Expenses 0.00 0.00 244,509.20 0.00 0.00 0.00 0.00 0.00
2199003130010000000000000000000000000221302 Maintenance of vehicles 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Facilities
2199003130010000000000000000000000000221602 Stationery 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199003130010000000000000000000000000221902 Training 700,000.00 500,000.00 398,650.00 0.00 (71.43) (43.05) 99.33 0.00
2199003130010000000000000000000000000222101 Food and Food services 1,000,000.00 1,000,000.00 804,757.50 0.00 (100.00) (19.52) 0.00 0.00
Corp./Instit? OC
2199006130010000000000000000000000000221501 Conferences, Workshop and 150,000.00 150,000.00 106,500.00 0.00 (100.00)
Seminars Page 204 (29.00)
of 378 0.00 0.00

2199006130010000000000000000000000000221603 Miscellaneous Financial Statements 31 st December
office expenses 2017
50,500.00 50,500.00 46,560.00 0.00 (100.00) (7.80) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2199006130010000000000000000000000000221607 Printing Expenses 150,000.00 50,000.00 0.00 0.00 (33.33) (100.00) (100.00) 0.00
2199006130010000000000000000000000000221812 Analysis and Strategy Preparations 275,000.00 275,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199006130010000000000000000000000000221902 Training 150,000.00 150,000.00 62,056.00 0.00 (100.00) (58.63) 0.00 0.00
2199006130010000000000000000000000000221905 Research & Development 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2199006130010000000000000000000000000222144 Studies and Surveys 50,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
Seminars
2199007130010000000000000000000000000221812 Analysis and Strategy Preparations 50,000.00 (50,000.00) 0.00 0.00 100.00 (100.00) (100.00) 0.00
2199007130010000000000000000000000000221902 Training 100,000.00 100,000.00 84,615.00 0.00 (100.00) (15.39) 0.00 0.00
2199007530010000000000000000000000000211104 Allowances 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Seminars
2199008130010000000000000000000000000221806 Specialized and Technical Materials 80,000.00 (20,000.00) 0.00 0.00 25.00 (100.00) (100.00) 0.00
2199008130010000000000000000000000000221812 Analysis and Strategy Preparations 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Corp./Instit? OC
2199008530010000000000000000000000000211104 Allowances 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2199009130010000000000000000000000000221404 Maintenance of Equipment 20,000.00 (130,000.00) 0.00 0.00 650.00 (100.00) (100.00) 0.00
Seminars
2199009130010000000000000000000000000221607 Printing Expenses 0.00 (50,000.00) 0.00 0.00 Page 205
0.00 of0.00
378 (100.00) 0.00
2199009130010000000000000000000000000221806 Specialized and
The Government of The Gambia Consolidated TechnicalStatements
Financial Materials 150,000.00
31 st December 2017 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2199009130010000000000000000000000000221902 Training 28,500.00 (71,500.00) 0.00 0.00 250.88 (100.00) (100.00) 0.00
2199009130010000000000000000000000000221905 Research & Development 43,000.00 (57,000.00) 0.00 0.00 132.56 (100.00) (100.00) 0.00
2199009130010000000000000000000000000232223 Application Software Systems and 0.00 (350,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Licenses
2199009130010000000000000000000000000232240 Office Equipment 35,500.00 (64,500.00) 0.00 0.00 181.69 (100.00) (100.00) 0.00
2199009530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
BE22 Ministry of Youth & Sports

00 NA
2200000530010000000000000000000000000411845 MOSHW CREDIT UNION LOAN 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2200000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2200000530010000000000000000000000000411920 GAPHO Subscription 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2200000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2200000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2200000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 (813.73) 813.73 0.00 0.00 0.00 (200.00)
2200000530010000000000000000000000000411947 Wages Payable 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 8,564.57 813.73 0.00 0.00 0.00 1,052.51
01 Ministry of Youth and Sports
2201000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 3,387,053.50 Page 206 of0.00
0.00 378 0.00 (100.00)
The Government of The Gambia Consolidated Expenses
Financial 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Seminars
2201000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 150,450.00 0.00 0.00 0.00 (100.00)
2201000130010000000000000000000000000222002 Sports and Sporting Activities 0.00 0.00 0.00 10,000,000.00 0.00 0.00 0.00 (100.00)
2201000130010000000000000000000000000222003 Youth Exchange Programme 0.00 0.00 0.00 3,901,349.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
org - Rec
2201000130010000000000000000000000000282104 Contribution to local organisations 0.00 0.00 0.00 2,000,000.00 0.00 0.00 0.00 (100.00)
2201000130010000000000000000000000000282105 Support to Local Organisations 0.00 0.00 0.00 1,150,000.00 0.00 0.00 0.00 (100.00)
2201000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,921,729.20 0.00 0.00 0.00 (100.00)
2201000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 35,723.31 0.00 0.00 0.00 (100.00)
2201000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,138,252.09 0.00 0.00 0.00 (100.00)
02 Youth and Sports
2202000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 139,624.00 0.00 0.00 0.00 (100.00)
2202000130010000000000000000000000000221902 Training 0.00 0.00 0.00 196,950.00 0.00 0.00 0.00 (100.00)
2202000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 451,490.60 0.00 0.00 0.00 (100.00)
2202000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 21,935.36 0.00 0.00 0.00 (100.00)
2202000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 111,016.93 Page 207 of0.00
0.00 378 0.00 (100.00)
st
0.00 0.00 0.00 1,366,871.89 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
03 Support to Youth and Enterprise Development

2203003130010000000000000000000000000251101 Subve To Non-Fin Public 2,350,000.00 2,250,000.00 2,244,494.00 0.00 (95.74) (4.49) 2,144.49 0.00
Corp./Instit? OC
Corp./Instit? OC
Corp./Instit? OC
Corp./Instit? OC
04 Promotion and Development of Sports
Corp./Instit? OC
2204008130010000000000000000000000000251101 Subve To Non-Fin Public 450,000.00 450,000.00 449,997.80 0.00 (100.00) 0.00 0.00 0.00
Corp./Instit? OC
Corp./Instit? OC
2299001130010000000000000000000000000221101 Travel Expenses 5,861,276.00 5,722,552.00 5,861,275.97 0.00 (97.63) 0.00 4,125.13 0.00
Facilities
Seminars
2299001130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 197,190.00 0.00 (100.00) (1.41) 0.00 0.00
2299001130010000000000000000000000000221902 Training 0.00 (2,000,000.00) 0.00 0.00 Page 208 of0.00
0.00 378 (100.00) 0.00
300,000.00 300,000.00 261,200.00 0.00 (100.00) (12.93) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2299001130010000000000000000000000000222002 Sports and Sporting Activities 9,777,500.00 8,555,000.00 9,777,500.00 0.00 (87.50) 0.00 699.80 0.00
2299001130010000000000000000000000000222003 Youth Exchange Programme 2,700,000.00 2,700,000.00 2,700,000.00 0.00 (100.00) 0.00 0.00 0.00
2299001130010000000000000000000000000232210 Motor Vehicles 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
org - Rec
2299001130010000000000000000000000000282105 Support to Local Organisations 500,000.00 500,000.00 500,000.00 0.00 (100.00) 0.00 0.00 0.00
2299001530010000000000000000000000000211101 Basic Salary 2,862,510.00 2,842,510.00 2,335,244.34 0.00 (99.30) (18.42) 11,576.22 0.00
2299001530010000000000000000000000000211102 Wages 60,000.00 60,000.00 58,937.54 0.00 (100.00) (1.77) 0.00 0.00
2299001530010000000000000000000000000211104 Allowances 1,469,228.00 1,469,228.00 1,310,666.66 0.00 (100.00) (10.79) 0.00 0.00
2299002130010000000000000000000000000221101 Travel Expenses 150,000.00 150,000.00 71,380.00 0.00 (100.00) (52.41) 0.00 0.00
2299002130010000000000000000000000000221608 Project evaluation and Monitoring 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2299002130010000000000000000000000000221701 Consultancy 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2299002130010000000000000000000000000221902 Training 100,000.00 100,000.00 100,000.00 0.00 (100.00) 0.00 0.00 0.00
BE23 Ministry of Enviroment,Climate Change,W/Resouces,W

00 NA
2300000130010000000000000000000000000411805 Withholding Tax Account 0.00 0.00 1,200.00 10,627.00 0.00 0.00 0.00 (88.71)
2300000530010000000000000000000000000411809 Income Tax Payable 0.00 0.00 703.54 (873.40) 0.00 0.00 0.00 (180.55)
2300000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2300000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2300000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 (84,293.52) (28,734.54) 0.00 0.00 0.00 193.35
2300000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 185,692.15 (7,198.12) 0.00 0.00 0.00 (2,679.73
2300000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 169.71 (169.71) 0.00 0.00 0.00 (200.00))
2300000530010000000000000000000000000411940 Government House Loan 0.00 0.00 0.00 0.00 Page 209
0.00 of0.00
378 0.00 0.00
2300000530010000000000000000000000000411945 Environmental Financial
The Government of The Gambia Consolidated Tax Statements 31 st December 2017
0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2300000530010000000000000000000000000411947 Wages Payable 0.00 0.00 1,390.50 (29,377.23) 0.00 0.00 0.00 (104.73)
2300000530010000000000000000000000000411959 Lateness and Absenteeism 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
01 Min of Env, Climate Change, Water Res. & Wildlife
2301000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 0.00 35,445.73 0.00 0.00 0.00 (100.00)
2301000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 343.50 0.00 0.00 0.00 (100.00)
08 Strategy Policy and management
2308000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 1,410,236.80 0.00 0.00 0.00 (100.00)
2308000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 213,790.00 0.00 0.00 0.00 (100.00)
2308000130010000000000000000000000000221902 Training 0.00 0.00 0.00 17,000.00 0.00 0.00 0.00 (100.00)
2308000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 3,060,000.00 0.00 0.00 0.00 (100.00)
org - Rec
2308000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 4,061,783.57 0.00 0.00 0.00 (100.00)
2308000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 6,904.08 0.00 0.00 0.00 (100.00)
2308000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 2,322,536.40 0.00 0.00 0.00 (100.00)
09 Sound Environment Management
2309000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 535,916.00 Page 210 of0.00
0.00 378 0.00 (100.00)
2309000130010000000000000000000000000221201 Financial
Telecommunication Statements 31 st December 2017
Expenses 0.00 0.00 0.00 219,195.96 0.00 0.00 0.00 (100.00)
\
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2309000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 36,000.00 0.00 0.00 0.00 (100.00)
Facilities
2309000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 136,236.00 0.00 0.00 0.00 (100.00)
2309000130010000000000000000000000000221902 Training 0.00 0.00 0.00 105,200.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
2309000530010000000000000000000000000211101 Basic Salary 0.00 0.00 (3,422.00) 5,510,004.44 0.00 0.00 0.00 (100.06)
2309000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 1,011,610.16 0.00 0.00 0.00 (100.00)
2309000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 3,405,289.08 0.00 0.00 0.00 (100.00)
10 National Biodiversity Conservation and management
2310000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 224,250.00 0.00 0.00 0.00 (100.00)
Facilities
2310000130010000000000000000000000000221409 Improvement and maintenance of 0.00 0.00 0.00 1,099,000.00 0.00 0.00 0.00 (100.00)
parks
2310000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 49,000.00 0.00 0.00 0.00 (100.00)
2310000130010000000000000000000000000221607 Printing Expenses 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2310000130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 0.00 0.00 226,550.00 Page 211 of0.00
0.00 378 0.00 (100.00)
2310000130010000000000000000000000000221902 Training
0.00 0.00 0.00 200,000.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2310000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 1,500,000.00 0.00 0.00 0.00 (100.00)
2310000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 2,226,075.23 0.00 0.00 0.00 (100.00)
2310000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 203,909.07 0.00 0.00 0.00 (100.00)
2310000530010000000000000000000000000211104 Allowances 0.00 0.00 (1,000.00) 1,447,228.26 0.00 0.00 0.00 (100.07)
11 Sound Environment Management
2311002130010000000000000000000000000221101 Travel Expenses 266,937.00 183,874.00 263,012.00 0.00 (68.88) (1.47) 216.64 0.00
2311002130010000000000000000000000000221104 President's Visit to the Provinces 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2311002130010000000000000000000000000221202 Electricity ,Water & Sewage 30,000.00 (40,000.00) 30,000.00 0.00 133.33 0.00 (57.14) 0.00
2311002130010000000000000000000000000221404 Maintenance of Equipment 12,000.00 (261,000.00) 12,000.00 0.00 2,175.00 0.00 (95.60) 0.00
2311002130010000000000000000000000000221602 Stationery 63,253.00 (73,494.00) 63,252.50 0.00 116.19 0.00 (53.74) 0.00
2311003130010000000000000000000000000221101 Travel Expenses 251,927.08 (96,145.84) 251,927.08 0.00 38.16 0.00 (27.62) 0.00
2311003130010000000000000000000000000221203 Rents and Rates 88,950.00 (22,100.00) 87,600.00 0.00 24.85 (1.52) (21.12) 0.00
Seminars
2311003130010000000000000000000000000221602 Stationery 80,625.00 41,250.00 78,125.00 0.00 (51.16) (3.10) 98.41 0.00
2311003130010000000000000000000000000221701 Consultancy 0.00 (250,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2311003130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 (40,000.00) 0.00 0.00 Page 212
0.00 of0.00
378 (100.00) 0.00
2311003130010000000000000000000000000221806 Specialized and
The Government of The Gambia Consolidated TechnicalStatements
Financial Materials 31 st December
96,300.30
2017 (7,399.40) 96,250.00 0.00 7.68 (0.05) (7.18) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2311003130010000000000000000000000000221902 Training 60,000.00 0.00 60,000.00 0.00 0.00 0.00 0.00 0.00
2311003130010000000000000000000000000222115 Field Investigation 0.00 (40,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2311003130010000000000000000000000000282105 Support to Local Organisations 12,900.00 (274,200.00) 0.00 0.00 2,125.58 (100.00) (100.00) 0.00
Corp./Instit? OC
12 National Biodiversity Conservation and Management
2312005130010000000000000000000000000221101 Travel Expenses 240,934.00 81,868.00 240,500.00 0.00 (33.98) (0.18) 51.20 0.00
2312005130010000000000000000000000000221409 Improvement and maintenance of 870,000.00 390,000.00 863,136.00 0.00 (44.83) (0.79) 79.82 0.00
parks
2312005130010000000000000000000000000221602 Stationery 203,116.00 56,232.00 203,116.00 0.00 (27.68) 0.00 38.28 0.00
Total Sub Budget Entity 3,950,000.00 130,000.00 3,942,626.50 0.00 (96.71) (0.19) 2,932.79 0.00
2399001130010000000000000000000000000221101 Travel Expenses 1,821,745.15 (356,509.70) 1,819,576.70 0.00 19.57 (0.12) (16.47) 0.00
2399001130010000000000000000000000000221202 Electricity ,Water & Sewage 259,650.00 19,300.00 259,650.00 (1,000.00) (7.43) 0.00 8.03 (26,065.0
2399001130010000000000000000000000000221301 Purchase of fuel and lubricants 1,098,000.00 896,000.00 1,098,000.00 0.00 (81.60) 0.00 443.56 0)
0.00
2399001130010000000000000000000000000221302 Maintenance of vehicles 573,200.03 571,400.06 573,110.03 0.00 (99.69) (0.02) 31,739.98 0.00
2399001130010000000000000000000000000221411 Purchase of Generator 0.00 (575,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2399001130010000000000000000000000000221602 Stationery
Financial Statements 31 st December 2017 (58,589.20) 95,705.00 0.00 61.22 0.00 (37.97) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2399001130010000000000000000000000000221603 Miscellaneous office expenses 384,265.47 368,530.94 384,265.00 0.00 (95.91) 0.00 2,342.18 0.00
2399001130010000000000000000000000000221701 Consultancy 87,500.00 (225,000.00) 87,500.00 0.00 257.14 0.00 (72.00) 0.00
2399001130010000000000000000000000000221804 Uniforms and Protective clothing 4,900.00 (75,200.00) 4,900.00 0.00 1,534.69 0.00 (93.88) 0.00
2399001130010000000000000000000000000221902 Training 198,986.50 197,973.00 198,983.50 0.00 (99.49) 0.00 19,533.30 0.00
2399001130010000000000000000000000000221904 Study Tours 0.00 (452,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2399001130010000000000000000000000000222001 Celebration of Events 98,200.00 (103,600.00) 98,200.00 0.00 105.50 0.00 (51.34) 0.00
2399001130010000000000000000000000000232210 Motor Vehicles 0.00 (3,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2399001130010000000000000000000000000232230 Furniture and Fittings 6,000.00 (338,000.00) 6,000.00 0.00 5,633.33 0.00 (98.26) 0.00
2399001130010000000000000000000000000262101 Contribution to International 0.00 (2,370,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
org - Rec
2399001130010000000000000000000000000282105 Support to Local Organisations 11,645.45 (76,709.10) 0.00 0.00 658.70 (100.00) (100.00) 0.00
2399001530010000000000000000000000000211101 Basic Salary 7,822,601.00 822,601.00 5,255,152.13 0.00 (10.52) (32.82) (24.93) 0.00
2399001530010000000000000000000000000211102 Wages 1,608,191.00 1,608,191.00 1,105,389.98 0.00 (100.00) (31.27) 0.00 0.00
2399001530010000000000000000000000000211104 Allowances 14,591,434.00 14,591,434.00 14,127,150.58 0.00 (100.00) (3.18) 0.00 0.00
Total Sub Budget Entity 29,372,226.00 11,648,905.00 25,823,784.46 (1,000.00) (60.34) (12.08) 121.68 -2,582,37
8.45
BE24 Ministry of Comm,Info & Info Tech

00 NA
2400000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2400000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2400000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2400000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2400000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 315,269.00 5,936.00 0.00 0.00 0.00 5,211.14
2400000530010000000000000000000000000411993 Civil Service Credit Union 0.00 0.00 1,580.00 0.00 Page 214
0.00 of0.00
378 0.00 0.00
2400000530010000000000000000000000000411994 Cabinet Revolving
Loan Scheme 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
01 Ministry of Info,Commun. & Infrustrure
2401000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 2,755,430.95 0.00 0.00 0.00 (100.00)
2401000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 299,640.00 0.00 0.00 0.00 (100.00)
2401000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,878,742.87 0.00 0.00 0.00 (100.00)
2401000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 7,309.86 0.00 0.00 0.00 (100.00)
2401000530010000000000000000000000000211104 Allowances 0.00 0.00 345.00 1,320,822.45 0.00 0.00 0.00 (99.97)
04 Information Services
2404000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 102,050.00 0.00 0.00 0.00 (100.00)
2404000130010000000000000000000000000221301 Purchase of fuel and lubricants 0.00 (75,000.00) 0.00 375,000.00 0.00 0.00 (100.00) (100.00)
2404000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 149,100.00 0.00 0.00 0.00 (100.00)
2404000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 844,032.80 0.00 0.00 0.00 (100.00)
2404000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 3,257.20 0.00 0.00 0.00 (100.00)
2404000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 489,229.79 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 (75,000.00) 0.00 2,783,187.79 0.00 0.00 -100.00 0.00
05 Information and Communication Technology
2405003130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 99,632.00 0.00 (100.00) (0.37) 0.00 0.00
2405003130010000000000000000000000000221404 Maintenance of Equipment 50,000.00 0.00 18,227.50 0.00 Page 215 (63.55)
0.00 of 378 (63.55) 0.00
Purchase of Small
2405003130010000000000000000000000000221601 Office Equipment
50,000.00 50,000.00 33,900.00 0.00 (100.00) (32.20) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2405003130010000000000000000000000000221602 Stationery 150,000.00 0.00 146,075.00 0.00 0.00 (2.62) (2.62) 0.00
2405003130010000000000000000000000000221608 Project evaluation and Monitoring 70,000.00 70,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2405003130010000000000000000000000000221609 Advertisements and Publications 100,000.00 0.00 84,500.00 0.00 0.00 (15.50) (15.50) 0.00
2405003130010000000000000000000000000221701 Consultancy 50,000.00 0.00 0.00 0.00 0.00 (100.00) (100.00) 0.00
2405003130010000000000000000000000000221901 Library 25,000.00 25,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2405003130010000000000000000000000000221904 Study Tours 50,000.00 (400,000.00) 0.00 0.00 800.00 (100.00) (100.00) 0.00
2405003130010000000000000000000000000232223 Application Software Systems and 250,000.00 250,000.00 238,400.00 0.00 (100.00) (4.64) 0.00 0.00
Licenses
2499001130010000000000000000000000000221101 Travel Expenses 2,500,000.00 2,300,000.00 2,469,033.00 0.00 (92.00) (1.24) 1,134.52 0.00
Facilities
Seminars
2499001130010000000000000000000000000221602 Stationery 208,460.00 116,920.00 208,460.00 0.00 (56.09) 0.00 127.73 0.00
2499001130010000000000000000000000000221701 Consultancy 0.00 (50,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2499001130010000000000000000000000000221902 Training 50,000.00 0.00 40,000.00 0.00 0.00 (20.00) (20.00) 0.00
2499001130010000000000000000000000000232210 Motor Vehicles 950,000.00 950,000.00 950,000.00 0.00 (100.00) 0.00 0.00 0.00
2499001530010000000000000000000000000211101 Basic Salary 3,427,711.00 3,427,711.00 2,489,137.52 0.00 (100.00)
Page 216 (27.38)
of 378 0.00 0.00
2499001530010000000000000000000000000211102 Wages
Financial Statements 31 st December 2017 30,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2499001530010000000000000000000000000211104 Allowances 3,000,000.00 3,000,000.00 1,929,247.35 0.00 (100.00) (35.69) 0.00 0.00
2499002130010000000000000000000000000221101 Travel Expenses 50,000.00 (50,000.00) 48,100.00 0.00 100.00 (3.80) (51.90) 0.00
2499002130010000000000000000000000000221602 Stationery 250,000.00 250,000.00 249,850.00 0.00 (100.00) (0.06) 0.00 0.00
2499002130010000000000000000000000000221609 Advertisements and Publications 75,000.00 0.00 43,009.60 0.00 0.00 (42.65) (42.65) 0.00
BE25 Ministry of Fisheries

00 NA
2500000530010000000000000000000000000411906 Tobaski Sheep 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2500000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2500000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2500000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 1,046.30 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 204,571.05 1,046.30 0.00 0.00 0.00
19,551.85
01 Ministry of Fisheries
2501000130010000000000000000000000000222143 Exchange Difference 0.00 0.00 1,029,144.08 1,021,207.24 0.00 0.00 0.00 0.78
04 Strategy, Policy and Management Page 217 of 378
Travel Expenses 0.00 0.00 0.00 843,768.10 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
Seminars
2504000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 250,742.50 0.00 0.00 0.00 (100.00)
2504000130010000000000000000000000000232210 Motor Vehicles 0.00 0.00 0.00 1,489,250.00 0.00 0.00 0.00 (100.00)
org - Rec
2504000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,590,053.96 0.00 0.00 0.00 (100.00)
2504000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,237,127.45 0.00 0.00 0.00 (100.00)
05 Fisheries Development And Management
2505000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 89,541.00 0.00 0.00 0.00 (100.00)
2505000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 57,500.00 0.00 0.00 0.00 (100.00)
2505000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,029,156.24 0.00 0.00 0.00 (100.00)
2505000530010000000000000000000000000211102 Wages 0.00 0.00 0.00 168,742.24 0.00 0.00 0.00 (100.00)
2505000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 639,025.85 0.00 0.00 0.00 (100.00)
06 Fisheries Development and Management Page 218 of 378
2506002130010000000000000000000000000221101 Travel Expenses
Financial Statements 31 st December 2017 250,000.00 250,000.00 0.00 (100.00) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2506002130010000000000000000000000000221202 Electricity ,Water & Sewage 440,000.00 439,000.00 440,000.00 0.00 (99.77) 0.00 43,900.00 0.00
Facilities
2506002130010000000000000000000000000221602 Stationery 118,740.00 17,480.00 118,740.00 0.00 (14.72) 0.00 17.26 0.00
2506002130010000000000000000000000000221603 Miscellaneous office expenses 32,650.00 (109,700.00) 32,650.00 0.00 335.99 0.00 (77.06) 0.00
2506002130010000000000000000000000000221902 Training 0.00 (135,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2506002130010000000000000000000000000231108 Furniture and Fittings 2,900.00 (269,200.00) 2,900.00 0.00 9,282.76 0.00 (98.93) 0.00
Total Sub Budget Entity 1,849,955.00 768,910.00 1,849,955.00 0.00 (58.44) 0.00 140.59 0.00
2599001130010000000000000000000000000221101 Travel Expenses 2,329,347.84 2,158,695.68 2,329,347.84 0.00 (92.67) 0.00 1,264.97 0.00
2599001130010000000000000000000000000221202 Electricity ,Water & Sewage 660,000.00 620,000.00 660,000.00 0.00 (93.94) 0.00 1,550.00 0.00
2599001130010000000000000000000000000221301 Purchase of fuel and lubricants 1,069,122.00 938,244.00 1,053,000.00 0.00 (87.76) (1.51) 704.57 0.00
Facilities
2599001130010000000000000000000000000221501 Conferences, Workshop and 699,084.50 698,169.00 699,084.50 0.00 (99.87) 0.00 76,260.95 0.00
Seminars
2599001130010000000000000000000000000221602 Stationery 190,675.00 181,350.00 190,675.00 0.00 (95.11) 0.00 1,944.77 0.00
2599001130010000000000000000000000000221902 Training 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2599001130010000000000000000000000000222001 Celebration of Events 100,000.00 0.00 100,000.00 0.00 0.00 0.00 0.00 0.00
2599001130010000000000000000000000000232210 Motor Vehicles 0.00 (200,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2599001130010000000000000000000000000262101 Contribution to International 943,800.00 (212,400.00) 943,800.00 0.00 22.50 0.00 (18.37) 0.00
org - Rec Page 219 of 378
st
2599001530010000000000000000000000000211101 Basic Salary Financial Statements 31 December 2017
3,300,000.00 3,300,000.00 2,978,842.03 0.00 (100.00) (9.73) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2599001530010000000000000000000000000211102 Wages 200,000.00 200,000.00 152,886.19 0.00 (100.00) (23.56) 0.00 0.00
2599001530010000000000000000000000000211104 Allowances 2,400,000.00 2,400,000.00 2,225,728.51 0.00 (100.00) (7.26) 0.00 0.00
Total Budget Entity 14,742,137.49 10,828,274.98 15,413,687.35 15,078,130.72 (26.55) 4.56 42.35 102.23
BE27 Ministry of Tertiary & Higher Education

00 NA
2700000130010000000000000000000000000411955 Unclaimed Salary 0.00 0.00 (33,590.00) (7,307.00) 0.00 0.00 0.00 359.70
2700000530010000000000000000000000000411917 Car Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2700000530010000000000000000000000000411922 Personal Loan 0.00 0.00 (3.00) 0.00 0.00 0.00 0.00 0.00
2700000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 62,366.26 3,005.25 0.00 0.00 0.00 2,075.24
01 Education Management
2701000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 5,066,944.30 0.00 0.00 0.00 (100.00)
Facilities
2701000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 199,190.00 0.00 0.00 0.00 (100.00)
2701000130010000000000000000000000000221603 Miscellaneous office expenses 0.00 0.00 0.00 220,470.00 Page 220 of0.00
0.00 378 0.00 (100.00)
2701000130010000000000000000000000000221609 AdvertisementsFinancial Statements 31 st December 2017
and Publications 0.00 0.00 0.00 142,483.00 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2701000130010000000000000000000000000221902 Training 0.00 0.00 0.00 357,950.00 0.00 0.00 0.00 (100.00)
org - Rec
2701000130010000000000000000000000000282104 Contribution to local organisations 0.00 0.00 0.00 165,000.00 0.00 0.00 0.00 (100.00)
2701000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,944,643.36 0.00 0.00 0.00 (100.00)
2701000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 1,619,912.76 0.00 0.00 0.00 (100.00)
02 Tertiary and Higher Education
2702000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 49,400.00 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 87,835.00 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000221901 Library 0.00 0.00 0.00 87,440.00 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000221902 Training 0.00 0.00 0.00 9,809,260.00 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 53,100.00 0.00 0.00 0.00 (100.00)
Corp./Instit? OC
2702000130010000000000000000000000000282101 Bursaries to Students 0.00 0.00 0.00 40,600.00 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000282102 Open Scholarships 0.00 0.00 0.00 46,166,758.70 0.00 0.00 0.00 (100.00)
2702000130010000000000000000000000000282103 Incidental awards 0.00 0.00 0.00 7,073.15 0.00 0.00 0.00 (100.00)
2702000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 94,921.24 0.00 0.00 0.00 (100.00)
2702000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 19,427.96 0.00 0.00 0.00 (100.00)
03 Skills Centres
2703000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 50,000.00 0.00 0.00 0.00 (100.00)
2703000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 11,850.00 0.00 0.00 0.00 (100.00)
Page 221 of 378
0.00 0.00 0.00 121,850.00 0.00 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
04 Directorate of Research
2704000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 273,271.60 0.00 0.00 0.00 (100.00)
2704000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 74,346.36 0.00 0.00 0.00 (100.00)
05 Directorate of Science and Technology
2705000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 5,509.20 0.00 0.00 0.00 (100.00)
2705000130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 0.00 0.00 0.00 256,800.00 0.00 0.00 0.00 (100.00)
2705000130010000000000000000000000000282105 Support to Local Organisations 0.00 0.00 0.00 114,000.00 0.00 0.00 0.00 (100.00)
2705000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 127,836.80 0.00 0.00 0.00 (100.00)
2705000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 19,300.00 0.00 0.00 0.00 (100.00)
07 Directorate of Research and Development
2707000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 92,300.00 0.00 0.00 0.00 (100.00)
Seminars
2707000130010000000000000000000000000221905 Research 0.00 0.00 0.00 195,237.26 0.00 0.00 0.00 (100.00)
08 Human Capital Formation
2708004130010000000000000000000000000221101 Travel Expenses 2,378,475.00 2,378,475.00 2,377,758.85 0.00 (100.00) (0.03) 0.00 0.00
Facilities
Seminars
2708004130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
2708004130010000000000000000000000000221608 Project evaluation and Monitoring 75,000.00 (4,150,000.00) 0.00 0.00 5,533.33 (100.00) (100.00) 0.00
2708004130010000000000000000000000000221701 Consultancy 371,525.00 (2,456,950.00) 0.00 0.00 661.31 (100.00) (100.00) 0.00
2708004130010000000000000000000000000221901 Library 0.00 (100,000.00) 0.00 0.00 Page 222
0.00 of0.00
378 (100.00) 0.00
2708004130010000000000000000000000000221902 Training
The Government of The Gambia Consolidated Financial Statements 31 st December
8,500,000.00
2017 7,000,000.00 8,499,999.23 0.00 (82.35) 0.00 466.67 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2708004130010000000000000000000000000221903 Education Services 50,000.00 (200,000.00) 31,200.00 0.00 400.00 (37.60) (87.52) 0.00
2708004130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 500,000.00 500,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Corp./Instit? OC
org - Rec
2708004130010000000000000000000000000282101 Bursaries to Students 0.00 (150,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2708004130010000000000000000000000000282102 Open Scholarships 68,745,000.00 68,745,000.00 61,201,379.70 0.00 (100.00) (10.97) 0.00 0.00
2708004130010000000000000000000000000282103 Incidental awards 50,000.00 50,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2708004530010000000000000000000000000211101 Basic Salary 693,334.00 693,334.00 187,797.14 0.00 (100.00) (72.91) 0.00 0.00
2708004530010000000000000000000000000211104 Allowances 169,700.00 139,400.00 127,559.68 0.00 (82.14) (24.83) 320.99 0.00
2708005130010000000000000000000000000221101 Travel Expenses 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
Seminars
2708005130010000000000000000000000000221602 Stationery 75,000.00 75,000.00 75,000.00 0.00 (100.00) 0.00 0.00 0.00
2708005130010000000000000000000000000221701 Consultancy 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2708005130010000000000000000000000000221905 Research 2,300,000.00 1,600,000.00 2,000,000.00 0.00 (69.57) 0.00 0.00 0.00
2708005130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2708005130010000000000000000000000000222131 Expenses of Committees 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2708005130010000000000000000000000000222172 Data Collection 150,000.00 150,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2708005130010000000000000000000000000232230 Furniture and Fittings 2,000,000.00 2,000,000.00 2,000,000.00 0.00 (100.00) 0.00 0.00 0.00
2708005530010000000000000000000000000211101 Basic Salary 333,000.00 333,000.00 277,351.31 0.00 (100.00) (16.71) 0.00 0.00
2708005530010000000000000000000000000211104 Allowances 142,000.00 142,000.00 184,287.36 0.00 (100.00) 29.78 0.00 0.00
2708006130010000000000000000000000000221101 Travel Expenses 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
50,000.00 50,000.00 45,800.00 0.00 (100.00) (8.40) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2708006130010000000000000000000000000221701 Consultancy 125,000.00 (250,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
2708006130010000000000000000000000000221902 Training 1,000,000.00 1,000,000.00 461,533.00 0.00 (100.00) (53.85) 0.00 0.00
2708007130010000000000000000000000000221101 Travel Expenses 50,000.00 50,000.00 50,000.00 0.00 (100.00) 0.00 0.00 0.00
Facilities
Seminars
2708007130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 38,000.00 0.00 (100.00) (24.00) 0.00 0.00
2708007130010000000000000000000000000221701 Consultancy 125,000.00 (250,000.00) 0.00 0.00 200.00 (100.00) (100.00) 0.00
2708007130010000000000000000000000000232210 Motor Vehicles 1,500,000.00 1,500,000.00 1,500,000.00 0.00 (100.00) 0.00 0.00 0.00
99 Strategy, Policy and Programme Management
2799001130010000000000000000000000000221101 Travel Expenses 4,000,000.00 4,000,000.00 3,999,999.88 0.00 (100.00) 0.00 0.00 0.00
Facilities
2799001130010000000000000000000000000221411 Purchase of Generator 0.00 (1,700,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
2799001130010000000000000000000000000221602 Stationery 200,000.00 200,000.00 199,900.00 0.00 (100.00) (0.05) 0.00 0.00
2799001130010000000000000000000000000221607 Printing Expenses 200,000.00 200,000.00 50,519.00 0.00 Page 224 (74.74)
(100.00) of 378 0.00 0.00
2799001130010000000000000000000000000221609 AdvertisementsFinancial Statements 31 st December
and Publications 2017
200,000.00 200,000.00 162,928.90 0.00 (100.00) (18.54) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2799001130010000000000000000000000000221701 Consultancy 150,000.00 (200,000.00) 0.00 0.00 133.33 (100.00) (100.00) 0.00
2799001130010000000000000000000000000221902 Training 430,000.00 (140,000.00) 337,729.68 0.00 32.56 (21.46) (40.75) 0.00
2799001130010000000000000000000000000222131 Expenses of Committees 300,000.00 300,000.00 282,000.00 0.00 (100.00) (6.00) 0.00 0.00
2799001130010000000000000000000000000232210 Motor Vehicles 600,000.00 (600,000.00) 400,000.00 0.00 100.00 (33.33) (66.67) 0.00
2799001130010000000000000000000000000232230 Furniture and Fittings 0.00 (1,500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2799001130010000000000000000000000000232240 Office Equipment 1,000,000.00 0.00 633,537.50 0.00 0.00 (36.65) (36.65) 0.00
2799001130010000000000000000000000000262101 Contribution to International 0.00 (500,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
org - Rec
2799001130010000000000000000000000000282104 Contribution to local organisations 250,000.00 250,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2799001530010000000000000000000000000211101 Basic Salary 1,245,648.00 1,045,648.00 891,962.98 0.00 (83.94) (28.39) 345.98 0.00
2799001530010000000000000000000000000211104 Allowances 516,010.00 516,010.00 676,226.81 0.00 (100.00) 31.05 0.00 0.00
2799002130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 77,828.60 0.00 (100.00) (22.17) 0.00 0.00
Seminars
2799002130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 40,800.00 0.00 (100.00) (18.40) 0.00 0.00
2799002130010000000000000000000000000221608 Project evaluation and Monitoring 400,000.00 (1,200,000.00) 0.00 0.00 300.00 (100.00) (100.00) 0.00
2799002130010000000000000000000000000221701 Consultancy 500,000.00 500,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2799002130010000000000000000000000000221911 Strengthening Mgt& Instit. capacity 1,000,000.00 1,000,000.00 78,000.00 0.00 (100.00) (92.20) 0.00 0.00
2799002130010000000000000000000000000222172 Data Collection 200,000.00 200,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2799002530010000000000000000000000000211101 Basic Salary 322,934.00 322,934.00 196,640.93 0.00 (100.00) (39.11) 0.00 0.00
2799002530010000000000000000000000000211104 Allowances 142,000.00 142,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2799003130010000000000000000000000000221101 Travel Expenses 100,000.00 100,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2799003130010000000000000000000000000221501 Conferences, Workshop and 0.00 (2,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
2799003130010000000000000000000000000221602 Stationery 50,000.00 50,000.00 48,000.00 0.00 (100.00) (4.00) 0.00 0.00
Page 225 of
(100.00)
378
(1.15) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2799003530010000000000000000000000000211101 Basic Salary 1,222,812.00 1,222,812.00 954,560.92 0.00 (100.00) (21.94) 0.00 0.00
2799003530010000000000000000000000000211104 Allowances 1,300,000.00 1,300,000.00 922,401.20 0.00 (100.00) (29.05) 0.00 0.00
BE28 Ministry of Energy

00 NA
2800000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2800000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
01 Ministry of Energy
2801000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 922,225.40 0.00 0.00 0.00 (100.00)
2801000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 1,179,400.00 0.00 0.00 0.00 (100.00)
Facilities
2801000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 379,662.50 0.00 0.00 0.00 (100.00)
2801000130010000000000000000000000000221609 Advertisements and Publications 0.00 0.00 (7,020.00) 37,160.00 0.00 0.00 0.00 (118.89)
2801000130010000000000000000000000000221804 Uniforms and Protective clothing 0.00 0.00 0.00 39,725.00 Page 226 of0.00
0.00 378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
org - Rec
2801000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,126,946.51 0.00 0.00 0.00 (100.00)
2801000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 948,408.25 0.00 0.00 0.00 (100.00)
02 Energy Division
Facilities
Seminars
2802000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 89,000.00 0.00 0.00 0.00 (100.00)
2802000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 83,364.34 0.00 0.00 0.00 (100.00)
2802000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 36,256.00 0.00 0.00 0.00 (100.00)
03 Access to energy
2803002130010000000000000000000000000221101 Travel Expenses 167,146.00 (1,165,708.00) 167,145.30 0.00 697.42 0.00 (87.46) 0.00
Facilities
Seminars
2803002130010000000000000000000000000221602 Stationery 31,700.00 (36,600.00) 31,700.00 0.00 115.46 0.00 (53.59) 0.00
2803002130010000000000000000000000000221701 Consultancy 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2803002530010000000000000000000000000211101 Basic Salary 619,651.00 619,651.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2803002530010000000000000000000000000211102 Wages 519,651.00 519,651.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2803002530010000000000000000000000000211104 Allowances 500,000.00 500,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2803003130010000000000000000000000000221101 Travel Expenses 0.00 (100,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Seminars
2803003130010000000000000000000000000221602 Stationery 0.00 (75,000.00) 0.00 0.00 0.00
Page 227 of0.00
378 (100.00) 0.00
Statements 31 st December 2017 (20,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
2803004130010000000000000000000000000221101 Travel Expenses 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2803004130010000000000000000000000000221602 Stationery 0.00 (75,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2803004130010000000000000000000000000232240 Office Equipment 300.00 (149,400.00) 0.00 0.00 49,800.00 (100.00) (100.00) 0.00
Total Sub Budget Entity 1,962,448.00 (1,911,976.00) 322,785.30 0.00 (197.43) (83.55) -116.88 0.00
2899001130010000000000000000000000000221101 Travel Expenses 1,685,075.05 1,370,150.10 1,685,075.05 0.00 (81.31) 0.00 435.07 0.00
2899001130010000000000000000000000000221203 Rents and Rates 0.00 (1,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2899001130010000000000000000000000000221301 Purchase of fuel and lubricants 1,060,000.00 620,000.00 1,060,000.00 0.00 (58.49) 0.00 140.91 0.00
Facilities
Seminars
2899001130010000000000000000000000000221602 Stationery 305,285.00 160,570.00 279,050.00 0.00 (52.60) (8.59) 92.83 0.00
2899001130010000000000000000000000000221603 Miscellaneous office expenses 212,100.00 (28,230.00) 211,209.50 0.00 13.31 (0.42) (12.12) 0.00
2899001130010000000000000000000000000221605 Maintenance of website 53,475.00 6,950.00 53,475.00 0.00 (13.00) 0.00 14.94 0.00
2899001130010000000000000000000000000221609 Advertisements and Publications 94,520.00 (110,960.00) 94,520.00 0.00 117.39 0.00 (54.00) 0.00
2899001130010000000000000000000000000221701 Consultancy 311,000.00 272,000.00 217,000.00 0.00 (87.46) (30.23) 456.41 0.00
2899001130010000000000000000000000000222001 Celebration of Events 183,000.00 (634,000.00) 183,000.00 0.00 346.45 0.00 (77.60) 0.00
2899001130010000000000000000000000000232210 Motor Vehicles 2,040,000.00 2,040,000.00 2,040,000.00 0.00 (100.00) 0.00 0.00 0.00
2899001530010000000000000000000000000211101 Basic Salary 1,431,092.00 1,431,092.00 1,193,912.26 0.00 (100.00) (16.57) 0.00 0.00
2899001530010000000000000000000000000211102 Wages 0.00 (898,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2899001530010000000000000000000000000211104 Allowances 1,098,000.00 1,098,000.00 953,151.21 0.00 (100.00) (13.19) 0.00 0.00
Page 228 of 378
10,908,707.50 4,887,893.00 10,375,668.68 0.00 (55.19) (4.89) 112.27 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
BE29 Ministry of Petroleum and Energy

00 NA
2900000530010000000000000000000000000411917 Car Loan 0.00 0.00 1,053.26 0.00 0.00 0.00 0.00 0.00
2900000530010000000000000000000000000411922 Personal Loan 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2900000530010000000000000000000000000411930 Salary Advance/ 1 x 6 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
2900000530010000000000000000000000000411931 Net Salary Suspense 0.00 0.00 461.00 0.00 0.00 0.00 0.00 0.00
2900000530010000000000000000000000000411933 WOPS Contribution 0.00 0.00 (568.52) 0.00 0.00 0.00 0.00 0.00
Total Sub Budget Entity 0.00 0.00 21,481.88 0.00 0.00 0.00 0.00 0.00
01 Ministry of Petroleum
2901000130010000000000000000000000000221101 Travel Expenses 0.00 0.00 0.00 401,635.00 0.00 0.00 0.00 (100.00)
2901000130010000000000000000000000000221203 Rents and Rates 0.00 0.00 0.00 863,382.67 0.00 0.00 0.00 (100.00)
2901000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 118,129.00 0.00 0.00 0.00 (100.00)
2901000130010000000000000000000000000232313 Testing Fees 0.00 0.00 0.00 277,640.61 0.00 0.00 0.00 (100.00)
2901000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 1,038,017.62 0.00 0.00 0.00 (100.00)
2901000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 934,703.99 0.00 0.00 0.00 (100.00)
Total Sub Budget Entity 0.00 0.00 0.00 5,654,805.06 Page 229 of0.00
0.00 378 0.00 0.00
02
Petroleum Division
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Facilities
2902000130010000000000000000000000000221602 Stationery 0.00 0.00 0.00 91,200.00 0.00 0.00 0.00 (100.00)
2902000130010000000000000000000000000222166 Data Storage Facilities and Fees 0.00 0.00 0.00 165,156.40 0.00 0.00 0.00 (100.00)
2902000530010000000000000000000000000211101 Basic Salary 0.00 0.00 0.00 103,920.06 0.00 0.00 0.00 (100.00)
2902000530010000000000000000000000000211104 Allowances 0.00 0.00 0.00 95,534.88 0.00 0.00 0.00 (100.00)
2999001130010000000000000000000000000221101 Travel Expenses 553,729.00 407,458.00 551,127.08 0.00 (73.58) (0.47) 276.78 0.00
2999001130010000000000000000000000000221201 Telecommunication Expenses 209,000.00 203,000.00 190,445.69 0.00 (97.13) (8.88) 3,074.09 0.00
2999001130010000000000000000000000000221203 Rents and Rates 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Facilities
2999001130010000000000000000000000000221602 Stationery 253,000.00 188,000.00 160,785.00 0.00 (74.31) (36.45) 147.36 0.00
2999001130010000000000000000000000000221701 Consultancy 500,000.00 500,000.00 483,000.00 0.00 (100.00) (3.40) 0.00 0.00
2999001130010000000000000000000000000221902 Training 500,000.00 500,000.00 488,536.20 0.00 (100.00) (2.29) 0.00 0.00
2999001130010000000000000000000000000222166 Data Storage Facilities and Fees 270,000.00 270,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
2999001130010000000000000000000000000232210 Motor Vehicles 1,400,000.00 1,160,000.00 1,400,000.00 0.00 (82.86) 0.00 483.33 0.00
2999001130010000000000000000000000000232313 Testing Fees 265,996.00 31,992.00 179,994.60 0.00 (12.03) (32.33) (23.08) 0.00
2999001530010000000000000000000000000211101 Basic Salary 1,355,006.00 1,205,006.00 1,295,472.32 0.00 Page 230 of
(88.93) 378
(4.39) 763.65 0.00
st
2999001530010000000000000000000000000211104 Allowances Financial Statements 31 December 2017
1,298,000.00 1,298,000.00 1,172,788.75 0.00 (100.00) (9.65) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
BE50 National Debt Service

00 NA
5000000130012004000000000000000000000242002 Interest on Bonds 0.00 0.00 0.00 134,277,000.00 0.00 0.00 0.00 (100.00)
5000000130012005000000000000000000000242001 Interest on Treasury Bills & Other 0.00 0.00 0.00 2,882,337,185.99 0.00 0.00 0.00 (100.00)
Gvt Securities
5000000130012105200501200000000000000241112 Interest on Loans from International 0.00 0.00 0.00 1,074,753.66 0.00 0.00 0.00 (100.00)
Org. & Banks
5000000130012105200501200000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 0.00 0.00 1,425,935.02 0.00 0.00 0.00 (100.00)
5000000130012122199613800000000000000241112 Interest on Loans from International 0.00 0.00 0.00 46,979.96 0.00 0.00 0.00 (100.00)
Org. & Banks
5000000130012122199613800000000000000282212 Principal- Foreign Gov'ts Loans 90,000.00 90,000.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
5000000130012122199613800000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 0.00 0.00 84,827.20 0.00 0.00 0.00 (100.00)
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks Page 231 of 378
5000000130012130200213400000000000000282213 Financial
Principal-Int'l Orgs Statements
& Banks Loan 31 st December 2017
0.00 0.00 0.00 576,078.03 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Org. & Banks
5000000130012134200202700000000000000241112 Interest on Loans from International 200,000.00 200,000.00 0.00 1,605,058.98 (100.00) (100.00) 0.00 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012145200902400000000000000282203 Settlement of Arrears 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012211199912200000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 0.00 0.00 28,565,950.00 0.00
Page 232 of0.00
378 0.00 (100.00)
5000000130012212200201300000000000000241112 Interest on Loans from International 0.00
st December 2017 0.00 0.00 3,880,036.03 0.00 0.00 0.00 (100.00)
Org. & Banks Financial Statements 31
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
5000000130012213200100600000000000000241112 Interest on Loans from International 300,000.00 300,000.00 0.00 3,872,070.80 (100.00) (100.00) 0.00 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012215201100600000000000000282212 Principal- Foreign Gov'ts Loans 0.00 0.00 0.00 8,554,560.00 0.00 0.00 0.00 (100.00)
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012307199147700000000000000241111 Interest on Loans from Foreign 0.00 0.00 0.00 195,247.73 0.00 0.00 0.00 (100.00)
Governments
Governments
5000000130012308199047600000000000000282212 Principal- Foreign Gov'ts Loans 890,000.00 890,000.00 0.00 1,541,060.72 (100.00) 0.00 0.00 (100.00)
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012337200211200000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 0.00 0.00 12,419,249.18 Page 233 of0.00
0.00 378 0.00 (100.00)
5000000130012339198422700000000000000282213 Principal-Int'l Orgs
The Government of The Gambia Consolidated & Banks
Financial Loan
Statements 31 st December 2017
0.00 0.00 0.00 5,012,608.56 0.00 0.00 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012426200600400000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 (11,000,000.00) 0.00 11,379,905.96 0.00 0.00 (100.00) 0.00
5000000130012427200600500000000000000282213 Financial
0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
5000000130012428200600100000000000000241112 Interest on Loans from International 0.00 0.00 0.00 (17,723,905.77) 0.00 0.00 0.00 (100.00)
Org. & Banks
5000000130012429200501000000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 (300,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
5000000130012430201002600000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 (20,000,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Org. & Banks
5000000130012434201101100000000000000241112 Interest on Loans from International 0.00 (400,000.00) 0.00 0.00 0.00 0.00 (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012507200600600000000000000241112 Interest on Loans from International 0.00 0.00 0.00 (117,403.64) 0.00 0.00 0.00 (100.00)
Org. & Banks
5000000130012580201100600000000000000241111 Interest on Loans from Foreign 0.00 0.00 0.00 6,329,096.17 0.00 0.00 0.00 (100.00)
Governments
5000000130012580201100600000000000000282213 Principal-Int'l Orgs & Banks Loan 0.00 0.00 0.00 15,302,499.73 Page 235 of0.00
0.00 378 0.00 (100.00)
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Governments
Governments
5000000130012604199737900000000000000282212 Principal- Foreign Gov'ts Loans 0.00 0.00 0.00 796,036.51 0.00 0.00 0.00 (100.00)
Governments
Governments
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012626200003100000000000000241111 Interest on Loans from Foreign 0.00 0.00 0.00 (44,732.09) 0.00 0.00 0.00 (100.00)
Governments
Governments
Governments
Governments Page 236 of 378
5000000130012634200500200000000000000282212 Principal- Foreign
Gov'ts Loans 0.00 0.00 0.00 28,074,999.78 0.00 0.00 0.00 (100.00)
STATEMENT OF DETAILS OF RECURRENT EXPENDITURE IN LINE WITH APPROPIATION STRUCTURE AS AT 31-012-2017 E
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Governments
Governments
Governments
Governments
Org. & Banks
Org. & Banks
Governments
5000000130012651200802000000000000000241111 Interest on Loans from Foreign 0.00 (2,000,000.00) 0.00 2,135,272.23 0.00 0.00 (100.00) 0.00
Governments
5000000130012651200802000000000000000282212 Principal- Foreign Gov'ts Loans 0.00 (10,000,000.00) 0.00 2,499,999.98 0.00 0.00 (100.00) 0.00
Governments
Governments
Org. & Banks
Governments
Org. & Banks
Org. & Banks
Org. & Banks
5000000130012665200900400000000000000241112 Interest on Loans from International 0.00 0.00 0.00 1,728,241.04
Page 237 of0.00
0.00
378 0.00 (100.00)
Org. & Banks Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
5000000130012667201429300000000000000241112 Interest on Loans from International 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Total Sub Budget Entity 1,480,000.00 (43,020,000.00) 0.00 4,117,147,589.43 (3,006.76) (100.00) -100.00 0.00
50 DEBT SERVICE
5050100130012004000000000000000000000242001 Interest on Treasury Bills & Other 587,985,231.92 515,454,204.84 582,368,784.50 0.00 (87.66) (0.96) 702.92 0.00
Gvt Securities
5050100130012005000000000000000000000242001 Interest on Treasury Bills & Other 3,341,755,750.10 2,568,106,205.04 3,288,879,807.78 0.00 (76.85) (1.58) 325.11 0.00
Gvt Securities
5050100130012105200501200000000000000241112 Interest on Loans from International 2,591,674.00 2,591,674.00 2,438,278.56 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012105200501200000000000000282213 Principal-Int'l Orgs & Banks Loan 3,372,312.00 3,372,312.00 3,292,488.57 0.00 (100.00) (100.00) 0.00 0.00
5050100130012105200501600000000000000241112 Interest on Loans from International 537,452.00 537,452.00 509,896.70 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012105200501600000000000000282213 Principal-Int'l Orgs & Banks Loan 428,113.00 123,113.00 249,740.18 0.00 (28.76) (100.00) (100.00) 0.00
5050100130012122199613800000000000000241111 Interest on Loans from Foreign 1,200,000.00 1,200,000.00 109,252.81 0.00 (100.00) (100.00) 0.00 0.00
Governments
5050100130012122199613800000000000000282212 Principal- Foreign Gov'ts Loans 473,364.00 473,364.00 236,539.39 0.00 (100.00) (100.00) 0.00 0.00
5050100130012124199813100000000000000241112 Interest on Loans from International 479,197.00 479,197.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012124199813100000000000000282213 Principal-Int'l Orgs & Banks Loan 47,052.00 (732,948.00) 0.00 0.00 Page 238(100.00)
1,557.74 of 378 (100.00) 0.00
5050100130012124199813200000000000000241112 Interest on Loans
The Government of The Gambia Consolidated from International
Financial 1,637,963.00
Statements 31 st December 2017 1,637,963.00 1,607,798.93 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
5050100130012124199813400000000000000282213 Principal-Int'l Orgs & Banks Loan 249,839.00 249,839.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012128200000200000000000000282213 Principal-Int'l Orgs & Banks Loan 441,116.00 (848,884.00) 0.00 0.00 192.44 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012133200101100000000000000282213 Principal-Int'l Orgs & Banks Loan 791,336.00 791,336.00 724,312.41 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012133200101200000000000000282203 Settlement of Arrears 247,460.00 247,460.00 0.00 0.00 Page 239(100.00)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
5050100130012134200202500000000000000241112 Interest on Loans from International 1,281,148.00 1,281,148.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012134200202500000000000000282213 Principal-Int'l Orgs & Banks Loan 1,059,617.00 359,617.00 0.00 0.00 (33.94) (100.00) (100.00) 0.00
Org. & Banks
5050100130012134200202800000000000000241112 Interest on Loans from International 129,991.00 (1,150,009.00) 0.00 0.00 884.68 (100.00) (100.00) 0.00
Org. & Banks
5050100130012134200202800000000000000282213 Principal-Int'l Orgs & Banks Loan 66,580.00 (1,803,420.00) 0.00 0.00 2,708.65 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012209200202300000000000000282213 Principal-Int'l Orgs & Banks Loan 5,237,364.00 700,638.00 5,233,650.00 0.00 (13.38) (100.00) (100.00) 0.00
Org. & Banks
5050100130012211199912200000000000000241112 Interest on Loans from International 3,444,617.00 3,444,617.00 3,309,520.33 0.00 Page 240(100.00)
(100.00) of 378 0.00 0.00
Org. & Banks Financial Statements 31 st December 2017
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
5050100130012211199912200000000000000282213 Principal-Int'l Orgs & Banks Loan 16,474,500.00 (1,481,000.00) 16,474,500.00 0.00 8.99 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012215200405900000000000000282213 Principal-Int'l Orgs & Banks Loan 30,057,960.00 30,057,960.00 29,429,920.06 0.00 (100.00) 0.00 0.00 0.00
Org. & Banks
5050100130012219201200400000000000000241112 Interest on Loans from International 1,329,820.00 1,329,820.00 634,377.26 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012307199147700000000000000241111 Interest on Loans from Foreign 1,094,276.00 1,094,276.00 88,410.89 0.00 (100.00) 0.00 0.00 0.00
Governments
5050100130012307199147700000000000000282212 Principal- Foreign Gov'ts Loans 15,430,451.00 15,430,451.00 1,093,193.20 0.00 (100.00) 0.00 0.00 0.00
5050100130012308199047600000000000000241111 Interest on Loans from Foreign 556,499.00 556,499.00 46,725.55 0.00 (100.00) 0.00 0.00 0.00
Governments
5050100130012308199047600000000000000282212 Principal- Foreign Gov'ts Loans 10,989,557.00 10,989,557.00 778,571.50 0.00 (100.00) 0.00 0.00 0.00
5050100130012323199222900000000000000241112 Interest on Loans from International 976,320.00 (523,680.00) 964,017.93 0.00 53.64 (100.00) (100.00) 0.00
Org. & Banks
5050100130012323199222900000000000000282213 Principal-Int'l Orgs & Banks Loan 6,731,959.00 5,672,342.00 2,957,071.35 0.00 (84.26) (100.00) (100.00) 0.00
Org. & Banks
5050100130012323199805100000000000000282213 Principal-Int'l Orgs & Banks Loan 5,941,536.00 5,941,536.00 0.00 0.00 (100.00) (100.00) 0.00 0.00
5050100130012324199022800000000000000241112 Interest on Loans from International 1,509,986.00 1,109,986.00 1,359,441.58 0.00 (73.51) (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012335200110800000000000000282213 Principal-Int'l Orgs & Banks Loan 10,790,644.00 10,790,644.00 8,899,211.15 0.00
Page 241 of 378
(100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
5050100130012335200405400000000000000241112 Interest on Loans from International 3,966,818.00 3,966,818.00 3,839,650.43 0.00 (100.00) 0.00 0.00 0.00
Org. & Banks
5050100130012335200405400000000000000282213 Principal-Int'l Orgs & Banks Loan 19,000,000.00 18,196,453.00 0.00 0.00 (95.77) (100.00) (100.00) 0.00
Org. & Banks
5050100130012337200211200000000000000282213 Principal-Int'l Orgs & Banks Loan 6,520,366.00 420,366.00 6,281,089.74 0.00 (6.45) (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012352201600900000000000000241112 Interest on Loans from International 100.00 (296,405.00) 0.00 0.00 (100.00) (100.00) 0.00
Org. & Banks 296,405.0
5050100130012354201506700000000000000241112 Interest on Loans from International 700,000.00 (72,617.00) 698,972.28 0.00 0
10.37 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012400200102000000000000000282213 Principal-Int'l Orgs & Banks Loan 5,607,184.00 5,607,184.00 5,555,304.19 0.00 Page 242(100.00)
(100.00) of 378 0.00 0.00
5050100130012407199420700000000000000282213 Principal-Int'l Orgs
The Government of The Gambia Consolidated & Banks
Financial Loan
Statements 31 st December
2,000,000.00
2017 2,000,000.00 1,800,542.22 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012436199420700000000000000282213 Financial
3,475,965.00 3,475,965.00 1,825,807.86 0.00 (100.00) (100.00) 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012580201100600000000000000241111 Interest on Loans from Foreign 8,144,014.00 8,144,014.00 6,424,311.84 0.00 (100.00) (100.00) 0.00 0.00
Governments
5050100130012580201100600000000000000282212 Principal- Foreign Gov'ts Loans 29,212,593.00 29,212,593.00 28,049,905.86 0.00 (100.00) (100.00) 0.00 0.00
Org. & Banks
5050100130012604199737900000000000000241111 Interest on Loans from Foreign 2,890,464.00 2,890,464.00 1,355,382.30 0.00 (100.00) 0.00 0.00 0.00
Governments
5050100130012604199737900000000000000282212 Principal- Foreign Gov'ts Loans 3,006,960.00 (14,843,040.00) 0.00 0.00 493.62 (100.00) (100.00) 0.00
Governments
5050100130012605200100700000000000000282212 Principal- Foreign Gov'ts Loans 9,416,592.00 9,416,592.00 8,830,441.85 0.00 (100.00) 0.00 0.00 0.00
Governments Page 244 of 378
5050100130012607199900400000000000000282212 Financial
Principal- Foreign Statements 31 st December
Gov'ts Loans 2017
15,040,880.00 3,720,880.00 14,098,629.89 0.00 (24.74) 0.00 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
5050100130012613200201000000000000000241112 Interest on Loans from International 245,614.00 (54,386.00) 0.00 0.00 22.14 (100.00) (100.00) 0.00
Org. & Banks
5050100130012613200201000000000000000282213 Principal-Int'l Orgs & Banks Loan 543,415.00 (4,756,585.00) 0.00 0.00 875.31 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012627200201100000000000000241111 Interest on Loans from Foreign 27,080,268.00 26,780,268.00 26,567,911.69 0.00 (98.89) (100.00) (100.00) 0.00
Governments
5050100130012630198735500000000000000241112 Interest on Loans from International 445,237.00 145,237.00 387,342.37 0.00 (32.62) (100.00) (100.00) 0.00
Org. & Banks
5050100130012630198735500000000000000282212 Principal- Foreign Gov'ts Loans 2,567,000.00 1,627,000.00 2,443,287.98 0.00 (63.38) (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
5050100130012642200405200000000000000241111 Interest on Loans from Foreign 339,592.00 339,592.00 14,758.98 0.00 (100.00) (100.00) 0.00 0.00
Governments
5050100130012642200405200000000000000282212 Principal- Foreign Gov'ts Loans 1,461,000.00 (39,000.00) 773,166.36 0.00 2.67 (100.00) (100.00) 0.00
Governments
Governments
5050100130012646200900400000000000000282213 Principal-Int'l Orgs & Banks Loan 8,283,000.00 (969,000.00) 5,378,957.49 0.00 11.70 (100.00) (100.00) 0.00
Org. & Banks
5050100130012647200701100000000000000282213 Principal-Int'l Orgs & Banks Loan 11,323,855.00 11,323,855.00 10,533,046.37 0.00 Page 245(100.00)
(100.00) of 378 0.00 0.00
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Governments
Governments
Governments
Governments
Org. & Banks
Governments
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012660201201100000000000000282213 Principal-Int'l Orgs & Banks Loan 17,000,000.00 16,468,000.00 0.00 0.00 (96.87) (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
5050100130012663201201200000000000000282213 Principal-Int'l Orgs & Banks Loan 3,381,680.00 (17,898,320.00) 833,199.91 0.00 529.27 (100.00) (100.00) 0.00
5050100130012666201506600000000000000241112 Interest on Loans from International 1,177,931.00 1,177,931.00 1,086,859.13 0.00 Page 246
(100.00) of0.00
378 0.00 0.00
Org. & Banks
2017 2016 Remarks
)/2016 %
Approved against in
Budget Revenue
Org. & Banks
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012703201600300000000000000241112 Interest on Loans from International 300,000.00 (55,761.00) 0.00 0.00 18.59 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
5050100130012707201415100000000000000241112 Interest on Loans from International 9,000.00 (314,293.00) 0.00 0.00 3,492.14 (100.00) (100.00) 0.00
Org. & Banks
Org. & Banks
Org. & Banks
Total Sub Budget Entity 5,730,272,343.39 4,696,669,130.91 5,361,121,705.50 0.00 (18.04) (6.44) 14.15 0.00
Total Budget Entity 5,731,752,343.39 4,653,649,130.91 5,361,121,705.50 4,117,147,589.43 (18.81) -6.47 15.20 130.21
Grand Total 12,825,877,547.31 9,945,886,336.86 11,902,065,079.47 10,736,013,224.97 (22.45) -7.20 19.67 110.86
The difference between Approved Budget and the Revised Budget is as a result of virements or supplementary appropriations that were
carried out during the financial year.
Page 247 of 378

ACCOUNTING POLICIES
1. General
These are the specific principles, bases, conventions, rules and practices adopted by the
Government of The Gambia in preparing and presenting the financial statements.
The accounting policies have been applied consistently throughout the year
2. Basis of Preparation
The Receipts and Payments statement, the comparison with Budget Summary and Detailed
statements and the associated notes have been prepared in accordance with the Cash Basis
IPSAS. The measurement basis applied is historical cost. The cash basis of accounting has
been used consistently throughout the period.
Under the cash basis of accounting, revenue is recognized when received not when earned, and
expenditure is recognized when paid and not when incurred. Similarly, payments for assets
[property, plant and equipment] are expensed in the year they are paid for.
Additional disclosures have been made on certain assets and liabilities as permitted under part
2 of the Cash Basis IPSAS. Such additional information has been prepared on a cash basis of
accounting. The Cash Basis of Accounting for the Government of The Gambia recognizes
transactions only when cash is either paid out or received. The Statement of Financial Position
shows financial assets and financial liabilities only.
3. Reporting Entity
The Financial Statements are for the Government of The Gambia which carries out the normal
functions of a sovereign government for the benefit and well-being of its constituents. It is
governed by a constitution enacted in 1997. The Consolidated Financial Statements
encompass all Voted Agencies as specified in sections 61 to 64 of the Public Finance Act.2014.
These comprise of:
(i) Ministries, Departments, Embassies/Missions and Agencies (All Budget Agencies)

(ii) Government Business Enterprises, trading funds and sub-vented agencies that are under the
control of the government to the extent of subventions being made from the Consolidated Fund.
All Ministries, Departments, embassies/missions and agencies, to the extent that they are
financed from the Consolidated Fund, are consolidated by line item in the Financial Statements.
Corresponding Assets, Liabilities, Revenues and Expenditures are added together line by line.
Balances and transactions between these sub-entities are eliminated on consolidation.
Similarly, commitments and contingencies of Ministries, embassies/missions and other

agencies, to the extent that they are financed from the Consolidated Fund, are added together
on a line item basis, and are presented separately in the Statement of Outstanding
Commitments.
Page 248 of 378

ACCOUNTING POLICIES (Continued)
A list of the budget entities making up the reporting entity for Government during the
year is as follows;
Office of The President Ministry of Defense
National Assembly Ministry of Interior
Judiciary Ministry of Tourism and Culture

Independent Electoral Ministry of Foreign Affairs
Commission
Public Service Commission Ministry of Justice
National Audit Office Ministry of Finance and Economic Affairs
Pensions and Gratuities Ombudsman

Centralized Services Ministry of Lands and Regional Government
Ministry of Agriculture Ministry of Transport, Works and Infrastructure
Ministry of Trade, Industry, Ministry of Basic & Secondary Education
Regional Integration and
Employment
Ministry of Health & Social Ministry of Youth and Sports
Welfare
Ministry of Environment, Ministry of Information and Communication
Climate Change, Water Infrastructure
Resources and Wildlife
Ministry of Fisheries Ministry of Petroleum and Energy
Ministry of Higher Education, National Debt Service
Research, Science and
Technology
4. Payments by Third Parties

The Government may also benefit from goods and services purchased on its behalf as a result
of cash payments made by third parties during the period by way of loans and grants. The
payments made by third parties do not constitute cash receipts or payments by the government
but do benefit government. These should be disclosed in the Payments by Third Parties column
in the Consolidated Statement of Cash Receipts and Payments. No disclosures have been
made for payments made by third parties on behalf of Government during the financial year, as
such payments are currently handled mostly through Self-Accounting Projects which are not
consolidated in these financial statements.
Page 249 of 378

5. Reporting currency
The reporting currency is Gambian Dalasi (GMD), which is the legal tender of the
Republic of The Gambia. The amounts are expressed in GMD.
6. Reporting Period
The reporting period for these Financial Statements is the financial year of the
Government, which runs from 1 January to 31 December of the same year.
The Budget Estimate is the original budget estimate for the financial year as
approved by the National Assembly. The Revised Budget column includes revisions
to the originally approved budget arising out of the virement process and
supplementary appropriations.
7. Revenue/Receipts
Subject to section 149(1) of the Constitution of the Republic of The Gambia, tax is
levied with the authority of the National Assembly.
The Government of The Gambia provides many services and benefits to the public
but these do not necessarily give rise to revenue to the Government. Equivalently,
payment of tax does not necessarily result into an entitlement to the taxpayer to
receive corresponding value of services and benefits because there is no explicit
relationship between the payment of tax and receipt of goods and services from the
Government of The Gambia.
Tax and Non-Tax revenue collected by the Gambia Revenue Authority (GRA) on
behalf of the Government are recognized when received by the GRA. Non-tax and
Other revenue collected by Ministries and Departments are recognised when
received by the relevant entity of the Government.
Other revenues, social contributions, grants, including investment income are

recognized when received in the Consolidated Revenue Fund.
8. Grants
Grants to the government are recognized when received. Similarly, grants from the
central government to entities like local governments, agencies, and state
enterprises are recognized at the point of disbursement.
9. Foreign Currency Transactions
Cash receipts and payments arising from transactions in a foreign currency are
recorded in Gambian Dalasi (GMD) at the exchange rate ruling on the date of the
receipts and payments.
Page 250 of 378

Realized foreign exchange gains and losses resulting from the settlement of foreign
exchange transactions are recognized in the Statement of Cash Receipts and
payments. Total foreign exchange losses during the year amounted to
GMD 25,803,190.16
Unrealized gains and losses arising from changes in foreign currency exchange rates
are not cash receipts and payments and are therefore not recognized in the financial
statements.
Year end balances are translated at closing exchange rate as at the end of the year
(31 December).
10. Expenses
All expenses are recognised when actual payment is made.
11. Property, Plant and Equipment (physical assets or fixed assets)

Physical assets principally comprise land, buildings, plant, equipment, state
highways, and specialized military equipment. Following adoption of the cash basis
of accounting purchases of property, plant and equipment are expensed in the year
of purchase. However, these assets are expected to be recorded in Fixed Asset
Registers (maintained by procuring entities) at historical cost as a memorandum
record.
Unrealized gains or losses arising from changes in the values of property, plant and
equipment are not recognized in the financial statements. Similarly, gains on
disposal of these assets are not recognized in the financial statements.
12. Investments
Investments are classified into three groupings, namely: investments held for
trading; investments held-to- maturity; and investments available –for-sale.
Investments that are acquired principally for the purposes of generating profit from
short-term fluctuations in price are classified as “trading investments”, and are
therefore, current assets and are treated as monetary assets.
Investments with fixed maturities and there is an intention and ability to hold them to
maturity dates are classified as “Investments held-to-maturity”, and are, therefore,
non-current assets, and are treated as non- monetary assets.
Investments intended to be held for an indefinite period of time, which may be sold in
response to liquidity needs or changes in interest rates, are classified as
“investments available-for-sale”, and are therefore non-current assets and are
regarded as non-monetary assets. However, if there is an expressed intention to sell
these within 12 months, then these are treated as current assets and are monetary
assets.
Page 251 of 378
The Government determines appropriate classifications of its investments at the time

of purchase and re-evaluates such designation on a regular basis.
All purchases and sales of investments are recognized at the date when payments
are effected or when proceeds are received. Any investments in the Statement of
Financial Position are carried at historical cost.
13. Employee benefits

Employee benefits include salaries, allowances, pensions and other related-
employment costs. These are recognized in the financial statements only when
actual payments are made.
Under section 4 of the First Schedule of the Pension Act, every officer in the public
service who is appointed to a pensionable post (Established staff) is entitled to
pension. However, pension liabilities at the end of a financial year are not recognised
in the financial statements.
14. Contingent Assets and Liabilities

Contingent liabilities are recorded in the Statement of Contingent Liabilities at the
point that the contingency is evident. Contingent assets are not disclosed.
15. Commitments
Commitments include operating and capital commitments arising from non-
cancellable contractual or statutory obligations. Interest commitments and loans and
commitments relating to employment contracts are not included in the Statement of
Outstanding Commitments. The statement of outstanding commitments includes
amounts relating to the official orders placed with suppliers for the supply of goods
and services, outstanding imprests and the unpaid invoices and claims.
16. Cash
Cash comprises cash in hand, demand deposits and cash equivalents. Demand
deposits and cash equivalents consist of balances with banks and investments in
short-term money market instruments.
17. Borrowings
Borrowings comprise cash inflows from banks, similar lending agencies and
commercial institutions and amounts owing in respect of non-cash assistance
provided by third parties.
Borrowings are initially recorded in the statement of financial position at the proceeds
received, net of transaction costs paid. Unrealized gains or losses including
exchange rate gains or losses are not recognised in the financial statements. Interest
expense or income on borrowings is recognized when paid or received.
Page 252 of 378

18. Other receipts
Included in other receipts are property income, Sales of Goods and Services, Fines
Penalties, Forfeitures and miscellaneous receipts.
19. Other payments/Expenditure
Included in other payments are arrears and guarantees paid and miscellaneous
payments.
20. Accounting treatment of Salary advance (1 X6) and below the line (BTL) Special
Project – Dalasi
Accounting treatment of Salary advance (1 X6)
Salary advance (1x6) is treated as a Revolving Fund. The fund is used for the payment
of annual 1x6 advances to Government staff.
Accounting treatment of Below the Line (BTL) Special Project –Dalasi
Expenses from the BTL Special Project – Dalasi are charged to the economic
classification instead of a debit to the fund balance to ensure the following:
a. BTL project expenditures are reported in the consolidated government Financial

Statements.
b. The BTL Project Managements are able to obtain detailed expenditure reports to
facilitate the reconciliation of BTL project transactions with the project Management
Teams.
22. Authorisation Date
The Revised Financial Statements were authorized for submission/publication in July

2019 by the Minister of Finance and Economic Affairs.
Page 253 of 378

EXPLANATORY NOTES
Note 1
Functions of Government
For presentation of certain information in the financial statements by functions of
government, the Government Finance Statistics [GFS] as developed by the
Organization for Economic Cooperation and Development [OECD], and as published by
the International Monetary Fund [IMF], 2001 has been followed.
Note 2
Exchange rates
All monetary amounts in these financial statements are expressed in Gambian Dalasi,
the legal tender. The Gambia Dalasi closing rate (Central Bank of The Gambia middle
rate) for major currencies as at 31 December 2017 were:
Actual Actual Actual
Description 2017 2016 2015
GMD GMD GMD
United States Dollar 47.66 43.77 39.91
Euro 56.51 47.02 43.86
British Pound 63.34 54.96 61.54
Note 3
Tax revenues
Tax revenues comprise both direct and indirect taxes levied and collected by the
Gambia Revenue Authority [GRA] on behalf of the Government, and are paid into the
Consolidated Revenue Fund as required by Section 150 of the 1997 Constitution of the
Republic of The Gambia. Details of tax revenues for the year are summarized
hereunder:
Page 254 of 378

EXPLANATORY NOTES (Continued)
Note 3a
Taxes on Income, Profit and Capital Gain For The Year Ended 31 December 2017
Description Schedule Actual Budget Actual

Current Year Current Year Prior Year
GMD'000' GMD'000' GMD'000'
Payable by corporations and other enterprises 975,699 882,758 944,833
Payable by individuals 769,365 831,394 758,732
Unallocatable- other taxes on income ,profits and 328 207 696
Capital
Total Taxes on Income, Profit and Capital 1,745,391 1,714,359 1,704,261
Page 255 of 378

Note 3b
Taxes on Property For the Year Ended 31 December 2017
Description Schedule Current Year Current Year Prior Year

Actual Budget Actual
GMD'000' GMD'000' GMD'000'
Estates inheritance and gift taxes 66,243 75,694 44,453
Total Taxes Property 66,243 75,694 44,453
Page 256 of 378

EXPLANATORY NOTES (Continued
Note 3c
Taxes on Goods and Services For the Year Ended December 2017
Page 257 of 378

Note 3d
Taxes on International Trade and Transaction For The Year Ended 31 December 2017

GMD'000' GMD'000' GMD'000'
Customs and other 1,970,936 1,747,180 2,111,855
import duties
Other taxes on 37,394 105,496 55,552
international trade
Taxes on Exports 0 11 10
Total Taxation on 2,008,330 1,852,687 2,167,418

International Trade and
Transaction
Page 258 of 378

Note 3e
Other Taxes For the Year Ended 31 December 2017
Description Schedule Current Year Current Year Prior Year

Actual Budget Actual
GMD'000' GMD'000' GMD'000'
Payable Solely by 42,038 35,086 33,343
business
Total Taxes 42,038 35,086 33,343
Page 259 of 378

Note 3f
Taxes on Payroll and Workforce For The Year Ended 31 December 2017

GMD'000' GMD'000' GMD'000'
Pay As You Earn (PAYE) 44,699 49,950 42,884
Total Taxes on Payroll& 44,699 49,950 42,884

Workforce
Page 260 of 378

Note 4a
Social Security Contributions For The Year Ended 31 December 2017

GMD'000' GMD'000' GMD'000'
Employee Contribution 47 0 368
Total Contributions 47 0 368

Refundable for the Year
Page 261 of 378

Note 5
Grants and Loans Received For The Year Ended 31 December 2017
Page 262 of 378

Note 5d
Receipts from Below The Line (BTL) Projects For The Year Ended 31 December 2017
Page 263 of 378

Note 5e
Receipts from Short Term T-bills & Other Securities For The Year Ended31 December 2017
Page 264 of 378

Note 5F
The Consolidated Fund for the period starting 1/1/2017 ending 12/31/2017
Description Schedule 2017 GMD(000) Budget GMD(000) 2016 GMD(000)

Receipts from Loans (769,110) (1,139,096)
Ending balance as at 31st December (769,110) (1,139,096)
Page 265 of 378

Note 6a
Property Income For the Year Ended 31 December 2017
Page 266 of 378


Note 6b
sales of Goods and Services For the Year Ended 31 December 2017
Page 267 of 378

Republic of The Gambia

Note 6c
Fines,Penalties and Forfeits For the Year Ended 31 December 2017
Page 268 of 378

Note 6d
Receipts From Public Enterprices For The Year Ended 31 December 2017

GMD'000' GMD'000' GMD'000'
Income from Government Loans and Investments 0.00 0.00 0.00
Total Receipt from Public Enterprices 0.00 0.00 0.00
Page 269 of 378

Note 7
Compensation of Employees For the Year Ended 31 December 2017
Page 270 of 378

Note 8
Goods and Services Consumed For the Year Ended 31 December 2017

GMD'000' GMD'000' GMD'000'
Office materials and services 148,596 190,743 159,556
Utilities and rentals of property 315,469 332,924 295,455
Travel expenses 258,898 259,322 191,429
Consulting/Advisory services 86,951 157,977 39,183
Specialized materials and services 207,859 302,214 190,203
Education and training related expenditure 214,640 429,682 283,132
Conference and seminars 15,206 19,468 25,021
Transport maintenance and fuel expenses 240,713 242,027 390,909
National Events 779,666 1,160,947 738,532
Routine maintenance expenses 44,668 380,315 39,653
Miscellaneous and Other Expenditure 208,768 284,022 132,696
Total Cost of Good and Service Consumed 2,521,435 3,759,642 2,485,769
Page 271 of 378

Note 9
Consumption of Fixed Assets For the Year Ended 31 December 2017
Page 272 of 378

Note 9b
Purchase of Financial Instruments For The Year Ended 31 December 2017
Description Schedule Current Year Budget Prior Year

GMD'000 Current Year GMD'000'
GMD'000'
Other Equity Participation 0 0 0
Total Cost of Purchase of Financial instruments 0 0 0
Page 273 of 378

NOTE 10a
st
Interest Payments for the Year Ended 31 December 2017
Page 274 of 378

Note 10b
Amortisation For The Year Ended 31 December 2017
Page 275 of 378

Note 11
Other transfer Payments For the Year Ended 31 December 2017
Page 276 of 378

Note 12
Grants paid- for the Year Ended 31st December 2017
The Government paid grants during the year to the following:
Page 277 of 378

Note 13
Social Benefits For the Year Ended 31 December 2017
Page 278 of 378

Note 13b
Arrears and Guarantees For The Year Ended 31 December 2017
Page 279 of 378

ADDITIONAL STATEMENTS
AND
SUPPLEMENTARY INFROMATION
Page 280 of 378

Consolidated Fund Statement of Financial Position As At 31st December 2017
Description Notes Current Year Prior Year

Acctual Acctual
Cash and Cash Equivalents 15 35,529,708 (3,171,818)
Receivables 17 1,351,245 1,155,074
Total Assets 36,880,953 (2,016,744)
Financial Liabilities
Accounts Payable 21 1,551,171 476,079
Borrowings 19a 9,808,362 9,978,112
Consolidated Revenue Fund 19b 51,834 51,834
Deposits 20 475,412 446,588
Accumulated Surplus/(Deficit) 24,994,173 (12,969,356)
Total Liabilities 36,880,953 (2,016,744)
Page 281 of 378

EXPLANATORY NOTES – STATEMENT OF FINANCIAL POSITION (Continued)
Note 15
Cash and Cash Equivalent at the end of the Year For the Year Ended 31 December 2017
D e s c r ip t io n S c h e d u le C u rre nt Y e a r P rio r Y e a r
G M D '0 0 0 G M D '00 0 '
D o m e s t ic
C o n s o lid a te d R e v e n u e B a n k 1 , 0 3 1 ,9 6 3 (8 2 2 ,4 9 8 )
A c co u n t
R e v en u e B a nk A c co u n t 4 9 ,8 0 0 2 5 ,4 8 5
T re a s u r y M a in A c c o u n t 1 , 5 8 5 ,3 5 6 3 ,8 3 3 ,9 2 0
S p e c ia l P ro je c t B a n k 7 7 0 ,9 0 4 5 7 6 ,1 1 4
A c co u n t
R e v e n u e C o ll e c ti o n A c c o u n t 1 2 7 ,2 2 6 5 7 ,0 7 6
S p e c i a l D e p o s it B a n k 2 5 7 ,6 0 4 2 3 3 ,0 2 4
A c co u n t
T r e a s u r y B il l s B a n k A c c o u n t 1 , 6 6 6 ,8 2 0 1 ,9 4 6 ,7 3 6
N A O O p e r a t io n a l B a n k 4 8 ,3 0 2 4 1 ,7 6 4
A c co u n t
T ra n sfe r o f C a sh fro m C R F 2 5 , 8 1 6 ,4 0 6 2 5 ,8 1 6 ,4 0 6
to T M A
T ra n sfe r o f C a sh fro m C R F 0 0
t o S p e c ia l D e p
S u k u k A l - S a la a m 3 2 3 ,9 9 3 1 9 8 ,0 3 1
O ld T r e a s u r y M a in A c c o u n t 0 0
E m b a ss y R e v e nu e C a sh 0 0
A c co u n t
D o rm a n t S p e c ia l P ro je c t 5 ,0 6 3 5 ,0 6 3
B a n k A /C -G M D
R e c e ip ts in B a n k n o t in C a s h (2 ) (2)
B o ok
P a y m e n ts i n B a n k n o t i n 0 0
Cash Book
J u d ic ia ry O p e ra tio n a l B a n k 6 9 ,9 7 0 6 9 ,3 9 9
A c co u n t
J u d ic ia ry S p e c ia l P ro je c t 8 ,1 4 1 5 ,0 1 8
B a nk A c c ou n t
T ra n s fe r fro m D ro u g h t R e lie f (1 2 1 ,5 6 2 ) (1 2 1 ,5 6 2 )
A c co u n t to
J u d ic ia ry S p e c ia l D e p o s it 6 ,9 4 1 1 0 ,7 9 5
B a nk A c c ou n t
T o b a s k i S h e e p C o lle c tio n 19 19
A c co u n t
T r a n s f e r s t o S p e c i a l D e p o s it s 0 0
T ra n s fe rs to S p e c ia l P r o je c ts 0 0
T ra n sfe r F ro m S u b tre a s u ry 1 1 5 ,3 6 7 9 4 ,0 1 9
T ra n sfe r F ro m D O S (1 0 ,6 9 4 ) (1 0 ,5 5 5 )
T ra n sfe r F ro m G R A 0 0
T ra n sfe rs f ro m M O F E A 0 0
T ra n s fe rs f ro m J u d ic ia ry 5 2 ,2 9 3 5 2 ,2 9 3
T r a n s f e r s f r o m I n te r i o r 0 0
T ra n s fe rs f ro m J u s tic e 0 0
T ra n sfe rs f ro m L o c a l 0 0
G ov ernm e n t
T r a n s f e r s f r o m H e a lt h 0 0
T r a n s f e r s f r o m F i s h e r ie s 0 0
T ra n sfe rs f ro m T ra d e 0 0
In d u s try
T ra n sfe rs f ro m F o re stry 0 0
T ra n sfe r fro m D O S C IT 0 0
F IS H L A N D I N G A C C O U N T 1 89 7 897
T ra n sfe r to N A O 6 9 ,1 4 6 6 9 ,1 4 6
S h e r if f D iv is i o n D e p o s i t B a n k 9 2 ,5 1 9 1 5 ,4 5 2
A c co u n t
T r a n s f e r t o J u d ic i a r y 0 0
O p e r a t io n a l B a n k A c c o u n t
C o n tro l A c co u n t (1 ,0 8 6 , 0 6 4 ) (1 ,0 8 6 ,0 7 0 )
T r a n s f e r s F r o m C R F to T M A 0 0
C u s to m R e v e n u e G R A 0 0
C o l le c t io n B a n k A c c o u
B a n k T r a n s f e r C le a r a n c e 0 0
A c co u n t
A R n te rtco m p a n y (1 3 ,4 2 1 ) 2 ,3 7 4
Page 282 of 378

NOTE 15
Cash and Cash Equivalent at the end of the Year For the Year Ended 31 December 2017
Page 283 of 378

Note 17
Receivables of the Consolidate Fund For the Year Ended 31 December 2017
Page 284 of 378

Note 19a
Security other than shares For the Year Ended 31 December 2017
Page 285 of 378


Note 19b
Consolidated Revenue Fund For The Year Ended31 December 2017
Description Schedule Current Year Prior Year

Actual Actual
GMD'000 GMD'000'
Consolidated Revenue Fund 51,834 51,834
Total Consolidated Revenue Fund 51,834 51,834
Page 286 of 378

Note 20
Statement of Deposits as at 31st December 2017
D e s c r ip tio n B a la n c e a s a t C u rre n tY e a r C u rre n tY e a r B a la n c e a s a t

3 1 s t D e c e m b e r P rio r Y e a r R e c e iv e d R e p a id 3 1 s t D e c e m b e r C u rr e n t
G M D '0 0 0 G M D '0 0 0 G M D '00 0 ' ye a r
G M D '0 0 0
R e c o v e ry o f o v e rp a y m e n t o f (2 ,8 0 8 ) 9 0 (2 ,8 1 6 )
h a r d s h ip A llo w
S p e c ia l P ro je c t C re d ito rs 133 1 3 ,4 3 7 1 3 ,3 8 5 80
S p e c ia l P ro je c t D a la s i 3 ,6 3 9 0 0 3 ,6 3 9
S p e c ia l P ro je c t D o lla r (1 9 4 ,4 2 8 ) 2 1 9 ,6 1 6 2 8 8 ,7 4 1 ( 1 2 5 ,3 0 2 )
T M A U n k n o w n D e p o s its (1 ,3 8 5 ) 0 0 (1 ,3 8 5 )
S ta le C h e q u e s (1 8 ,1 1 9 ) 0 33 (1 8 ,0 8 6 )
D o rm a n t S p e c ia l P ro je c t-G M D (5 ,1 7 7 ) 0 0 (5 ,1 7 7 )
D o rm a n t S p e c ia l P ro je c t-U S D (2 2 ,0 5 6 ) 1 ,9 7 2 0 (2 4 ,0 2 8 )
D o rm a n t S p e c ia l P ro je c t-U S D (1 ,1 9 1 ) 10 6 0 (1 ,2 9 7 )
T o u ris m L e v e y
D o rm a n t S p e c ia l P ro je c t-E U R O (2 ,0 3 9 ) 41 2 0 (2 ,4 5 0 )
D o rm a n t S p e c ia l P ro je c t-G B P (4 ,1 8 9 ) 63 9 0 (4 ,8 2 8 )
P a y a b le to P ris tin e C o n s u ltin g 0 0 0 0
V a c c in a tio n o f In te rn a tio n a l (7 6 9 ) 56 825 0
T ra v e lle rs
J u d ic ia ry C o u rt D e p o s it (6 ,8 8 3 ) 8 ,4 2 3 4 ,5 5 8 (1 0 ,7 4 8 )
S a le o f B id d in g D o c u m e n ts (5 6 ) 33 0 (8 9 )
C a b in e t R e v o lv in g L o a n (1 ,7 2 7 ) 3 ,2 7 0 9 ,9 7 8 4 ,9 8 1
S c he m e F un d
W id o w s & O rp h a n s P e n s io n s () 0 0 ()
N a tio n a l B io d iv e rs it y T ru s t (8 5 5 ) 67 2 0 (1 ,5 2 7 )
F u nd
S o c ia l S e c u rity H o u s in g (1 8 ) 4 5 (1 8 )
P ro c e e d s F ro m th e S a le o f (2 9 ) 12 0 (4 0 )
P rin t e d F o r m s
T o b as k i S h e e p (1 9 1 ) 2 2 (1 9 1 )
M O S H W C R E D IT U N IO N 0 2 3 ,4 3 9 2 3 ,4 3 8 ()
LOAN
A rm y & G e n d a rm e rie W e lfa re 0 0 0 0
F u nd s
P o lic e E s ta te 0 3 ,4 1 6 3 ,4 1 6 0
P o lic e W e lfa re F u n d s (7 8 0 ) 2 6 ,1 4 0 2 6 ,9 2 0 0
B lo c k S a v in g S c h e m e 0 25 25 0
O v e rs e a s A llo tm e n t (8 3 0 ) 0 0 (8 3 0 )
N a t. A s s e m b ly R e v o lv in g lo a n (6 0 4 ) 4 ,5 8 6 1 ,1 7 3 (4 ,0 1 7 )
S c he m e
T e a c h e rs ` C re d it U n io n (3 ) 7 ,4 7 8 7 ,4 7 8 (2 )
N a t.A s s e m P e r s o n a l L o a n (9 3 2 ) 1 ,2 4 5 2 ,1 7 5 (2 )
R e c o v e ry
T e a c h e rs ` U n io n S u b s c r ip tio n s 0 0 0 0
C a r L o a n R e c o v e ry (1 6 ) 24 0 (4 0 )
P o lic e C a n te e n (4 ) 7 ,4 6 0 7 ,4 6 3 ()
Im m ig ra tio n K o m b o R e a l (4 6 ) 63 3 678 0
E s ta te S c h e m e
A rm y A d v a n c e s (8 0 ) 26 0 340 0
U n c la im e d A llo tm e n t (2 ) 0 0 (2 )
C re d it U n io n -F ire S e rv ic e & (4 5 4 ) 1 0 0 ,1 6 0 1 0 0 ,6 0 3 (1 1 )
P o lic e
S u p e r s o n ic z T h e M ic ro F in a n c e 0 40 0 400 0
A rm y T V S e t C re d it () 2 ,4 8 7 2 ,4 8 7 0
S h e r if f D e p o s it (8 ,2 4 0 ) 2 3 ,4 2 4 8 ,5 8 6 (2 3 ,0 7 8 )
E x -S e rv ic e m e n F u n d (8 8 ) 1 ,2 6 4 1 ,3 5 2 ()
C a r L oa n (1 ) 1 ,9 9 3 1 ,8 2 9 (1 6 5 )
G A P H O S u b s c rip tio n (2 6 ) 11 7 117 (2 6 )
P o lic e B ic y c le L o a n (8 ) 0 0 (8 )
P e rs o n a l L o a n (1 1 3 ) 7 ,0 2 7 7 ,0 9 0 (5 0 )
A P R C C o n tr ib u tio n (1 2 8 ) 67 9 679 (1 2 8 )
F a m ily A llo tm e n t (3 2 6 ) 4 ,1 0 0 4 ,4 2 1 (4 )
P o lic e B ic y c le L o a n (1 ) 51 4 515 0
M o to r C y c le L o a n 0 0
R ic e C r e d it F a c ility (1 3 ) 3 16 0
S a la r y A d v a n c e / 1 x 6 (2 2 ,8 5 0 ) 2 8 5 ,1 8 6 2 5 3 ,1 4 9 (5 4 ,8 8 7 )
N e t S a la r y S u s p e n s e (3 8 ,2 6 3 ) 1 ,7 5 1 ,2 5 4 1 ,7 2 3 ,1 3 5 (6 6 ,3 8 2 )
P e n s io n s S u s p e n s e A c c o u n t () 0 0 ()
W O P S C o n trib u tio n (4 9 ,2 9 6 ) 2 1 ,4 3 6 1 5 ,0 1 8 (5 5 ,7 1 4 )
L o c a l A u th o ritie s C a r P a rk 1 3 ,6 8 7 6 0 ,5 1 3 4 6 ,6 9 8 (1 2 7 )
F e es
E le c tric ity & W a te r R e c o v e ry (6 ) 0 0 (6 )
M is c e lla n e o u s O th e r (3 1 7 ) 2 ,9 9 2 3 ,2 7 4 (3 5 )
D e d u c tio n s
Page 287 of 378

Page 288 of 378

Note 21
Account Payables for the Period Ended 31- December 2017
Page 289 of 378

Consolidated Fund Statement of Payments by Functions of Government For the Year Ended 31 Dec 2017
2017 2016
Payments Controlled Payments Controlled Payments Controlled Payments Controlled
by entity by third party by entity by third party
GMD '000 GMD'000 GMD '000 GMD'000
PAYMENTS/EXPENDITURES:
Recurrent
General Public Services 2,922,141 0 2,969,434 0
Defence 525,462 0 567,738 0
Public Order & Safety 571,308 0 624,220 0
Education 1,180,821 0 1,177,751 0
Health 779,803 0 779,992 0
Housing & Community Amenities 128,995 0 47,196 0
Recreational, Cultural & Religious Affairs 51,844 0 66,709 0
Fuel & Energy 9,571 0 7,289 0

Agriculture, Forestry, Fishing & Hunting 210,046 0 110,296 0
Mining & Mineral Resources 8,834 0 9,835 0

Transportation & Communication 15,919 0 47,391 0
Other Economic Affairs 94,743 0 80,052 0
Other Expenditures 5,211,839 0 4,082,930 0
Total Payments/Expenditures: 11,711,325.45 0 10,570,835 0
PAYMENTS/EXPENDITURES:
Development
General Public Services 175,045 0 285,777 0
Defence 2,000 0 14,796 0
Public Order & Safety 478 0 4,072 0
Education 102,106 0 114,721 0
Health 2,805 0 31,270 0
Housing & Community Amenities 0 0 2,200 0
Recreational, Cultural & Religious Affairs 128,417 0 5,000 0
Agriculture, Forestry, Fishing & Hunting 86,854 0 101,882 0
Transportation & Communication 179,057 0 183,415 0

Other Economic Affairs 5,862 0 7,876 0
Total Payments/Expenditures: 682,621.71 0 751,009 0
Grand Total: 12,393,947 0 11,321,844 0
Page 290 of 378

Consolidated Summary of Loans and Advances For the Year Ended 31 December 2017
Description Balance at 01/01/2017 Lending Payments Balance at
GMD'000 2017 2017 31/12/2017
GMD'000 GMD'000 GMD'000
Advances
Imprest 63,901.45 375,810.16 (299,552.34) 140,159.27

Other Advances 126,280.53 105,803.05 0.00 232,083.58
Total Advances 190,181.97 481,613.22 (299,552.34) 372,242.85
Loans
Lending to Government Enterprises 0.00 0.00 0.00 0.00

Total Loans 0.00 0.00 0.00 0.00
Total Loans and Advances 190,181.97 481,613.22 (299,552.34) 372,242.85
Page 291 of 378

Summary Statement Revenue-Ministries, Agencies/Embassies and

Missions for the year Ended 31 December 2017 as submitted by Vote
controllers
Page 292 of 378

Statement of Revenue by Ministries for the Year Ended 31 December 2017 as submitted by Vote Controllers
Page 293 of 378

THE REPUBLIC OF THE GAMBIA
Statement of Revenues by Agencies for the Year Ended 31 December 2017 as submitted by Vote Controllers
Page 294 of 378

Summary Statement of Expenditure for the Year ended 31 December 2017 as submited by vote controllers
Name of the Department of Approved Estimates Revised Current Year Saving/Excess Prior Year Actual
State Estimates Variation Estimates Actual GMD'000 Expenditure
GMD'000 GMD'000 GMD'000 Expenditure GMD'000
GMD'000
Agencies 6,160,998 (418,886) 6,579,883 6,202,375 377,508 4,985,200

Embassies and Missions 556,079 212 555,867 475,977 79,890 426,685
Ministries 9,086,950 418,673 8,668,277 6,240,704 2,427,573 6,422,760
Total for Ministries current Year 15,804,027 0 15,804,027 12,919,056 2,884,971 11,834,645
Total for Ministries Prior Year 18,459,014 (6,000) 18,465,014 11,834,645 6,630,369 0
Page 295 of 378

Statement of Expenditure by Ministries for the Year ended 31 December 2017 as submited by vote controllers
GMD'000
Office of The President 889,654 57,919 831,734 848,511 (16,776) 1,162,233

Ministry of Defence 541,788 (3,572) 545,360 635,187 (89,827) 590,179
Ministry of Interior 557,659 (45,925) 603,585 670,867 (67,282) 665,553
Ministry of Tourism and Culture 25,590 (2,190) 27,780 25,434 2,346 23,031
Ministry of Foreign Affairs 133,811 9,591 124,220 92,569 31,651 100,130
Attorney General's Chambers & 59,558 (13,828) 73,386 72,201 1,185 46,202
Ministry of Justice
Ministry of Finance 692,286 (112,121) 804,407 733,206 71,200 656,406
Ministry of Local Government and 239,571 37,417 202,153 52,993 149,160 47,196
Lands
Ministry of Agriculture 1,004,827 36,182 968,645 229,677 738,968 257,956
Ministry of Works,Construction & 746,448 236,212 510,237 247,537 262,699 223,652
Infrastructure
Ministry of Trade,Industry & 99,853 9,638 90,215 74,685 15,530 68,699
Employment
Ministry of Basic and Secondary 1,758,267 157,719 1,600,549 1,244,967 355,582 1,292,472
Education
Ministry of Health 1,028,867 (3,090) 1,031,957 800,154 231,803 863,193
Ministry of Youth & Sports 58,522 1,799 56,723 54,239 2,483 49,865
Ministry of Enviroment,Climate 242,536 27,869 214,666 215,588 (922) 209,546
Change,W/Resouces,W
Ministry of Comm,Info & Info Tech 49,656 320 49,335 16,654 32,681 15,644
Ministry of Fisheries 20,000 1,758 18,242 16,209 2,033 17,277

Ministry of Tertiary & Higher 910,058 18,011 892,047 190,013 702,034 118,772
Education
Ministry of Energy 20,478 7,607 12,871 10,691 2,180 7,946
Ministry of Petroleum and Energy 7,522 (2,644) 10,165 9,322 843 6,809
Total for Ministries current Year 9,086,950 418,673 8,668,277 6,240,704 2,427,573 6,422,760
Total for Ministries Prior Year 12,297,020 (410,267) 12,707,287 6,422,760 6,284,527 0
Page 296 of 378

Statement of Expenditure by Agencies for the Year ended 31 December 2017 as submited by vote controllers
GMD'000
National Assembly 84,798 (42,519) 127,317 120,549 6,768 92,609

Judiciary 62,275 (8,854) 71,129 70,579 550 56,006
Independent Electoral Commission 45,302 (291) 45,593 45,472 121 49,015
Public Service Commission 6,457 324 6,133 5,406 727 5,006
National Audit Office 97,647 31,837 65,810 57,232 8,577 15,688
Pensions and Gratuties 130,000 (39,000) 169,000 183,264 (14,264) 125,493
Ombudsman 17,106 0 17,106 14,139 2,967 17,059
Centralized Services (82,000) (428,044) 346,044 344,613 1,430 507,178
National Debt Service 5,799,412 67,660 5,731,752 5,361,122 370,631 4,117,148
Total for Agencies current Year 6,160,998 (418,886) 6,579,883 6,202,375 377,508 4,985,200
Total for Agencies Prior Year 5,650,092 420,469 5,229,623 4,985,200 244,423 0
Page 297 of 378

Statement of Expenditure by Embassies/Missions for the Year ended 31 December 2017 as submited by vote controllers
GMD'000
Consulate General Jeddah 17,699 (2,405) 20,103 14,678 5,425 20,874

Embassy Abu Dhabi 0 0 0 0 0 0
Embassy Addis Ababa 12,224 (2,171) 14,394 10,413 3,981 13,746
Embassy Bissau 17,200 (167) 17,367 61,008 (43,642) 13,575
Embassy Brussels 40,740 8,646 32,094 27,239 4,855 27,620
Embassy China 21,400 (8,944) 30,344 26,915 3,430 0
Embassy Doha 0 0 0 0 0 7,927
Embassy Havana 21,008 100 20,908 15,545 5,363 19,183
Embassy India 32,887 1,926 30,960 25,656 5,305 27,876
Embassy Morocco 22,613 433 22,180 14,172 8,008 19,473
Embassy Nouakchott 23,365 7,378 15,986 10,023 5,963 15,638
EMBASSY OF CHINA 0 0 0 0 0 16,922
Embassy of Kuala Lampur 18,300 143 18,157 11,802 6,355 9,249
EMBASSY OF RUSSIA 0 0 0 0 0 7,157
Embassy Paris 16,770 (7,128) 23,898 17,230 6,668 11,637
Embassy Riyadh 27,142 6,797 20,345 19,287 1,058 25,222
Embassy Russia 19,343 (7,883) 27,226 15,643 11,584 0
Embassy Spain 28,540 5,329 23,211 19,583 3,628 24,888
Embassy Venezuela 23,720 6,793 16,927 7,055 9,872 14,872
Embassy Washington 26,748 3,902 22,846 20,622 2,224 23,666
Gambia Embassy-Ankara 23,444 (1,320) 24,764 20,541 4,223 22,331
Gambia Embassy-South Africa 21,928 (1,814) 23,743 18,120 5,622 12,715
High Commission Abuja 26,620 9,302 17,318 10,809 6,510 22,283
High Commission Dakar 25,340 (36,048) 61,389 48,621 12,767 17,691
High Commission Freetown 16,763 5,139 11,624 6,395 5,228 9,019
High Commission London 37,394 9,427 27,967 27,283 684 14,560
Mission to The United Nations 34,892 2,777 32,115 27,337 4,778 28,561
Total for Emb/Miss current Year 556,079 212 555,867 475,977 79,890 426,685
Total for Emb/Miss Prior Year 511,902 (16,202) 528,104 426,685 101,419 0
Page 298 of 378

Summary Statement Of Outstanding Commitments for the Year Ended 31 December 2017 as
submitted by Vote Controller
Ministry, Agencies and Embassies/Missions.

Capital Total
Description Operating Commitments Total Commitments
Commitments GMD'000' Commitments 2016 GMD'000'
GMD'000' 2017 GMD'000'
Agencies 447 0 447 685

Embassies and Missions 63,772 14,068 77,840 47,884
Ministries 5,830 17,508 23,337 (1,648)
Total Outstanding commitments 70,048 31,576 101,624 46,921
Commitments at the end of the FY 2016 39,938 6,983 46,921
Page 299 of 378

Statement Of Outstanding Commitments by Ministry for the Year Ended 31 December 2017 as
submitted by Vote Controller
Name of Ministries Operating Capital Commitments Total Commitments Total

Commitments GMD'000' 2017 GMD'000' Commitments
GMD'000' 2016 GMD'000'
Office of The President 3,701 833 4,534 2,473

Ministry of Defence 299 13 312 749
Ministry of Interior 360 1,295 1,655 973
Ministry of Tourism and Culture (29) 0 (29) 54
Ministry of Foreign Affairs 0 15,137 15,137 (8,726)
Attorney General's Chambers & Ministry of Justice 65 0 65 72
Ministry of Finance 847 42 889 497
Ministry of Local Government and Lands 106 0 106 25
Ministry of Agriculture 1,546 47 1,593 1,028
Ministry of Works,Construction & Infrastructure 7 0 7 0
Ministry of Trade,Industry & Employment 74 0 74 84
Ministry of Basic and Secondary Education 187 136 323 530
Ministry of Health (1,248) 0 (1,248) 513
Ministry of Youth & Sports 53 0 53 0
Ministry of Enviroment,Climate (261) 4 (258) (150)
Change,W/Resouces,W
Ministry of Comm,Info & Info Tech 3 0 3 41
Ministry of Fisheries 4 0 4 11
Ministry of Tertiary & Higher Education 81 0 81 158
Ministry of Energy 6 0 6 0
Ministry of Petroleum and Energy 30 0 30 19
Total for Ministries 5,830 17,508 23,337 (1,648)
Total for FY 2016 6,217 (7,865) (1,648)
Page 300 of 378

Statement Of Outstanding Commitments by Agencies for the Year Ended 31 December 2017 as
submitted by Vote Controllers
Name of Agency Operating Capital Total Total
Commitments Commitments Commitments 2017 Commitments
GMD'000 GMD'000 GMD'000 2016 GMD'000
National Assembly 226 0 226 149

Judiciary 114 0 114 438
Public Service Commission 0 0 0 0
National Audit Office 107 0 107 98
Total for All Agencies 447 0 447 685
Total for FY 2016 679 6 685
Page 301 of 378

Summary Statement Of Outstanding Commitments by Missions/Embassies for the Year Ended 31
December 2017 as submitted by Vote Controller
Name of Embassy/Mission Operating Capital Total Total
Commitments Commitments Commitments Commitments
GMD'000 GMD'000 2017 GMD'000 2016 GMD'000
Consulate General Jeddah 2,462 0 2,462 3,505

Embassy Addis Ababa 2,936 3,726 6,662 1,625
Embassy Bissau 597 0 597 0
Embassy Brussels 5,554 0 5,554 0
Embassy China 8,873 450 9,323 0
Embassy Doha 0 0 0 1,950
Embassy Havana 3,868 0 3,868 11,964
Embassy India (5,355) 3,500 (1,855) 1,071
Embassy Morocco 1,297 0 1,297 0
Embassy Nouakchott 4,154 0 4,154 0
EMBASSY OF CHINA 0 0 0 8,485
Embassy of Kuala Lampur 5,077 0 5,077 7,121
EMBASSY OF RUSSIA 0 0 0 579
Embassy Paris 13,135 2,961 16,096 (1,176)
Embassy Riyadh (1,128) 0 (1,128) 5,091
Embassy Spain 1,713 95 1,808 2,990
Embassy Venezuela 556 0 556 1,744
Embassy Washington 2,936 0 2,936 0
Gambia Embassy-Ankara 6,497 0 6,497 (813)
Gambia Embassy-South Africa (713) 2,864 2,152 (2,000)
High Commission Abuja (180) 0 (180) 5,700
High Commission Dakar 1,955 0 1,955 0
High Commission Freetown 3,890 0 3,890 0
High Commission London 2,069 0 2,069 (1,467)
Mission to The United Nations 3,580 472 4,052 1,515
Total for All Embassies/Missions 63,772 14,068 77,840 47,884
Total for FY 2016 33,042 14,842 47,884
Page 302 of 378

Summary Statement of Expenditure Re-allocated from Un-allocated headings during the year ended
Account Code Description Notes GMD'000 GMD'000
Budget Entity
Total Budget Entity
Total
Page 303 of 378

Summary statement of losses of public moneys and stores reported during the year ended 31st December 2017
Description Losses of public Values of losses of 2017 Losses reported Total accumulated losses
money (cash and cash stores GMD'000 GMD'000 to 2016 reported GMD'000
equivalents) GMD'000
Kerewan sub treasury 2,136.00
Janjanbureh sub treasury 521.00
Accountant General's Dept. 4,064.00
Brikama Health Centre 402.00

Brikama sub treasury 6,592.00
Ministery of Forestry 839.50
Gambia Embassy Guinea Bissau 390.32
Gambia Embassy Paris 1,549.35
Total losses for the year 16,494.17
Losses/claims for prior year 2016 16,494.17
Note: *
1. The total loses for Brikama Health Center was D402, 674.00. However an amount of
D129, 000 was paid. Therefore the balance outstanding is D273, 674.00.
2. The loses for Ministry of forestry was D839, 500.00. However, an amount of D510, 060.00
was paid. Therefore, the outstanding balance is D 329,500.00.
.
Page 304 of 378

Note 20
Statement of Deposits as at 31st December 2017
Description Balance as at CurrentYear CurrentYear Balance as at

31st December Received Repaid 31st
Prior Year GMD'000 GMD'000' December
GMD'000 Current year
GMD'000
Recovery of (2,808) 9 0 (2,816)
overpayment of
hardship Allow
Special Project 133 13,437 13,385 80
Creditors
Special Project 3,639 0 0 3,639
Dalasi
Special Project (194,428) 219,616 288,741 (125,302)
Dollar
TMA Unknown (1,385) 0 0 (1,385)
Deposits
Stale Cheques (18,119) 0 33 (18,086)
Dormant Special (5,177) 0 0 (5,177)
Project-GMD
Dormant Special (22,056) 1,972 0 (24,028)
Project-USD
Dormant Special (1,191) 106 0 (1,297)
Project-USD
Tourism Levey
Dormant Special (2,039) 412 0 (2,450)
Project-EURO
Tourism Levey
Dormant Special (4,189) 639 0 (4,828)
Project-GBP
Tourism Levey
Payable to Pristine 0 0 0 0
Consulting
Vaccination of (769) 56 825 0
International
Travellers
Judiciary Court (6,883) 8,423 4,558 (10,748)
Deposit
Sale of Bidding (56) 33 0 (89)
Documents
Cabinet Revolving (1,727) 3,270 9,978 4,981
Loan Scheme Fund
Page 305 of 378

Widows & Orphans () 0 0 ()
Pensions
National (855) 672 0 (1,527)
Biodiversity Trust
Fund
Social Security (18) 4 5 (18)
Housing
Proceeds From the (29) 12 0 (40)
Sale of Printed
Forms
Tobaski Sheep (191) 2 2 (191)
MOSHW CREDIT 0 23,439 23,438 ()
UNION LOAN
Army & 0 0 0 0
Gendarmerie
Welfare Funds
Police Estate 0 3,416 3,416 0
Police Welfare (780) 26,140 26,920 0
Funds
Block Saving 0 25 25 0
Scheme
Overseas Allotment (830) 0 0 (830)
Nat. Assembly (604) 4,586 1,173 (4,017)
Revolving loan
Scheme
Teachers` Credit (3) 7,478 7,478 (2)
Union
Nat.Assem (932) 1,245 2,175 (2)
Personal Loan
Recovery
Teachers` Union 0 0 0 0
Subscriptions
Car Loan Recovery (16) 24 0 (40)
Police Canteen (4) 7,460 7,463 ()
Immigration Kombo (46) 633 678 0
Real Estate
Scheme
Army Advances (80) 260 340 0
Unclaimed (2) 0 0 (2)
Allotment
Credit Union-Fire (454) 100,160 100,603 (11)
Service & Police
Supersonicz The 0 400 400 0
Micro Finance
Army TV Set Credit () 2,487 2,487 0
Sheriff Deposit (8,240) 23,424 8,586 (23,078)
Ex-Servicemen (88) 1,264 1,352 ()
Fund
Page 306 of 378
Car Loan (1) 1,993 1,829 (165)
GAPHO (26) 117 117 (26)
Subscription
Police Bicycle Loan (8) 0 0 (8)
Personal Loan (113) 7,027 7,090 (50)
APRC Contribution (128) 679 679 (128)
Family Allotment (326) 4,100 4,421 (4)
Police Bicycle Loan (1) 514 515 0
Motor Cycle Loan 0 0
Rice Credit Facility (13) 3 16 0
Salary Advance/ 1 (22,850) 285,186 253,149 (54,887)
x6
Net Salary (38,263) 1,751,254 1,723,135 (66,382)
Suspense
Pensions Suspense () 0 0 ()
Account
WOPS Contribution (49,296) 21,436 15,018 (55,714)
Local Authorities 13,687 60,513 46,698 (127)
Car Park Fees
Electricity & Water (6) 0 0 (6)
Recovery
Miscellaneous (317) 2,992 3,274 (35)
Other Deductions
Credit Union (4,399) 252,276 256,175 (500)
Repayments
Majority Leader 0 0 0 0
Loan
Government House (91) 1,649 1,702 (38)
Loan
Overpay Recovery (3,911) 435 2,817 (1,529)
AU Vehicle (86) 0 0 (86)
Recovery
Rounding () 0 0 ()
Negative Pay (4) 0 0 (4)
Adjustment
Environmental Tax (67) 988 1,055 ()
Mid Month () 0 0 ()
Deduction
Fines/Penalties/Mis (54) 879 931 (3)
conduct
Asset Mag.t (2,892) 0 0 (2,892)
Recovery
Corporation
Ecowas Levy 0 0 0 0
Gov.t Dep.Tourism (313) 0 0 (313)
Levy
Unclaimed Salary (29,122) 9,626 2,533 (36,216)
Unclaimed Pension (3,880) 5,561 4,133 (5,308)
Page 307 of 378
Cabinet Members (12) 48 50 (9)
Contribution
Civil Servant (17,376) 213 290 (17,299)
Revolving Fund
Operation and (111) 7 0 (117)
Maint. of Patrol
Vessels
Operation and (5,685) 0 0 (5,685)
Maint. of Patrol
Vessels
Trust Fund for (566) 28,483 28,886 (164)
Needy Student
Fisheries (12,181) 0 0 (12,181)
Development Fund
Court Deposit (39) 0 0 (39)
Operation and Ex- 0 0 0 0
Gratia for Navy
Operation and 0 0 0 0
Army Training Fund
Emergency
Standby Facility
Operation of the
Navy
Medical Treatment 0 0 0 0
Settlement of 2006 (210) 0 0 (210)
Stale Cheques
1 X 6 Overpay (1) 0 0 (1)
Recovery
NIA Staff Welfare 0 717 717 0
Fund
Recovery of Other (1) 0 0 (1)
Cost
Cabinet Revolving 8,000 52 52 8,000
Loan Scheme
Settlement of 2006 0 0 0 0
Unpresented
Cheques
Consultancy Fees (543) 0 0 (543)
Clearing A/c
Mobile Phone 0 0 0 0
Rental
Unclaimed Wages (915) 379 41 (1,253)
Civil Servants (35) 8,933 8,953 (15)
Revolving Loan
Royalty to Brikama (3,321) 0 0 (3,321)
Area Council
Page 308 of 378

Specialised () 0 0 ()
Equipments for the
Police
Old Treasury Main (885) 0 0 (885)
Account Balance
Total (446,588) 2,897,162 2,868,337 (475,413)
Page 309 of 378

Statement of Public Debt Balances as at 31 December 2017 (In Dalasi)
CODE LOAN/PROJECT 2017 2016

GMD'000 GMD'000
DOMESTIC DEBT 28,103,521.00 30,517,752.00
T/Bills (TB Holding A/C Less Bank Balance) 14,604,920.00 17,133,465.00
Sukuk Al-Salaam 852,040.00 757,735.00
TMA Bank overdraft - CBG 0.00 0.00
GNPC 0.00 0.00
CBG 5% Govt. Bond 0.00 0.00
Government N.I.B Treasury Notes
3 Year Government Bond 1,403,700.00
3 Year Government Bond 283,000.00
10 Year Government Bond 0.00
20 Year Government Bond 0.00
30 Year Government Bond 10,419,861.00 11,816,188.00
Special Advance to Gov't
Advance to Government -Spec 341,560.00
Advance to NAWEC 0.00
Special Deposit- Bills (Overdrawn) 0.00
Redeemable Negotiable Int. Bearing 0.00 468,804.00
FOREIGN GOVERNMENTS 5,567,892.20 5,065,371.80
AUSTRIA
ABU DABI 1,032,062.30 933,921.60

2580 2580Mandinaba - Soma Road Project- 411,440.00 408,489.00
Reconstruction and Upgrading of the Laminkoto-Passimas Road Project 404,746.30 325,446.00
Supplementrary Loan Agreement to Finance the Artisanal Fisheries Development Project 215,876.00 199,986.60
INDIA 1,304,003.30 1,269,697.10

2641 Assembly Plant for Tractors Project 139,193.60 147,813.80
Complition of National Assembly Building 764,020.20 728,652.40
Construction of National Assembly Building Complex 380,000.00 379,340.00
LOC: USD22.5million: Electrification Expansion Project for Greater Banjul Area 9,524.90 3,510.80
Replacement of Asbestos Water Peipes With UPVC Pipes in the Greater Banjul Area in Gambia 11,264.60 10,380.10
LIBYA 187,625.00 172,891.50
2610 Libya Restructuring of Outstanding Loans 187,625.00 172,891.50
Page 310 of 378

RO CHINA (TAIWAN) 821,332.80 843,706.90
2642 Micro Financing & Capacity Building Project ROC 11,083.30 11,672.00
2626 NAWEC Power Supply Contract Genset 1 EIBC EIBC/6020483002 55,416.70 65,655.00
2627 Generator Sets 2 & 3 ROC IMP/EXP BNK EIBC LN 6020483003 677,987.90 690,511.40
2651 Technical and Vacational Education and Training 76,844.90 75,868.50
SAUDI FUND 1,435,534.60 1,055,451.00

Banjul International Air Port Rehabilitation and Upgrading Phase 11 Project 406,995.00 393,862.50
Brikama -Darsilami- Dimbaya Road project 349,049.80 322,774.30
Construction of Laminkoto-Passimus Road Project 300,728.00 -
2634 Mandinaba - Soma Road Project 236,625.00 247,987.50
2630 Support for Economic Development SFD SFD No. 4/267 77,613.00 75,271.50
The Rehabilitation of Banjul International Air Port Project "Phase II" 18,950.60 -
The University of The Gambia Project 45,573.20 15,555.20
VENEZUELA 787,334.20 789,703.70

2705 Upgrading Electiricty Network in Greater Banjul 787,334.20 789,703.70
MULTILATERAL ORGANIASATIONS 22,548,147.30 15,843,196.90
ADB/NIGERIA TRUST FUND 496,338.80 475,972.60

2127 Artisanal Fisheries Development Project NTF N/GAM/FIS/'01/2 90,735.70 93,447.10
2139 Participatory Integrated Watershed Management Project 189,727.10 182,538.90
2145 Supplementary Loan Agreement to finance the Artisanal Fisheries Development 215,876.00 199,986.60
ADF 1,380,869.80 1,202,718.40

Agriculture and Value Chains Development Projects 89,641.90 56,187.50
2105 ADF Farmer Rice Irrigated Project 62,989.10 52,951.30
2122 Lowland Agricultural Development Project ADF F/GAM/AGR/96/20 14,033.40 12,746.60
2124 Health Services Development Phase II ADF F/GAM/HEAII98/2 133,977.60 112,854.40
2128 Community Skills Improvement Project ADF F/GAM/CMSKI0024 63,136.90 53,105.10
2129 Peri Urban Smallholder Improvement ADF F/G/ShIMP.99/23 150,445.50 126,541.10
2130 Natural Resource Development & Management Project ADF 21,588.00 19,155.40
2131 JPK - Natural Resource Dev.& Managt. PJ.(OMVG) ADF 86,916.70 73,085.70
2132 Coastal Protection Project ADF P GM C00 002 235.70 209.20
Community Skills Improvement Project 19,979.60 17,744.20
2133 Rural Electrification Project ADF F/GAM/RUR/01/25 35,042.80 29,471.40
JPY-Farmer Managed Rice Irrigation Project 72,699.20 64,489.80
JPY-Health Services Development II 64,685.50 57,537.90
USD-Community Skills Improvement Project -ADF 91,128.40 84,885.20
USD-Peri-Urban Agricultural Development Project 36,589.20 34,101.30
USD- Rural Electrification Project 24,940.80 23,229.40
USD-Basic Education Project (Education) III 181,160.70 168,692.00
USD-Farmer Managed Rice Irrigation Project 196,821.30 183,235.40
USD-Health Services Development II 21,930.30 20,457.70
USD-Natural Resource Dev. & Managt. PJ. (OMVG) 10,802.60 10,059.70
2135 USD-Narica Rice Dessemination Project 2,124.60 1,978.10
Page 311 of 378

African Legal Facility 714,711.70 615,677.00
Technical Advice Relating to the Asutsuare Water Project 12,825.00 13,131.00
2134 Support to 3rd Education Sector Project ADF 2100150006941 269,070.20 226,240.60
2135 2135EUR - Nerica Rice Dessemination Project-ADF 49,779.20 41,851.00
2135 2135GBP- Neric Rice Dissemination project-ADF 488.10 427.80
2135 2135JPY - Nerica Rice Dessemination Project-ADF 25,824.70 22,911.00
2140 EUR- Invasive Aquatic Weeds project-ADF 19,208.90 16,147.80
GBP- Invasive Aquatic Weeds Project 243.20 213.10
Peri Urban Agricultural Development Project 68,846.10 61,105.70
JPY-Rural Electrification Project 75,237.10 66,770.50
JPY-Basic Education Project (Education) 188,081.30 166,878.50
Gambia River Basin Development Organisation (OMVG Energy Project) 5,107.90 -
BADEA 2,062,413.90 1,834,180.90

2211 Banjul Intl.Airport Development BADEA BADEA Airport 86,972.50 110,563.00
2216 Brikama- Dimbaya- Darsilami Road Project-BADEA 345,952.40 318,786.00
Construction of Laminkoto-Passimus Road Project 73,203.20 33,754.80
Farafenni- laminkoto Road Project 249,042.50 251,239.80
Gambia University Project 27,803.20 25,619.90
2208 Kombo Coastal Roads Project BADEA BADEA070598 77,083.80 82,869.20
Kotu Power Generation Plant Expansion Project 300,183.90 120,008.10
Line of Credit for the Social Development Fund 28,501.90 26,263.80
2215 Mandinaba- Soma Road Project 345,800.00 336,678.80
2213 Rural Electrification Project-BADEA 184,062.50 184,009.10
Support to Basic and Secondary Schools Education Project 1,848.90 -
2209 Third Education Program 177,941.60 173,729.20
2210 Traditional Fishing Development Project 164,017.50 170,659.20
ERSTE BANK (GIROCREDIT) 79,073.90 91,255.30

2307 Urban Water Supply Cr. Fac.1991 Lot 10 53,616.00 59,482.70
2308 Urban Water Supply Cr. Fac.1991 Lot 4 25,457.90 31,772.60
IDA 5,336,195.60 2,430,644.50

2339 Capacity Building for Economic Management Project IDA No. 3555 GM 492,007.10 440,196.80
2409 Participatory Health & Nutrition Project IDA IDA 3054 GM 266,151.00 238,484.80
Advance for Preparation West African Regional Fisheries program Phase 11 19,000.00
Africa Higher Education Centers of Excellence Project 85,685.80 56,121.70
2347 Africa Emergency Locust Project 79,804.00 71,276.10
Commercial Agriculture and Value Chain Management Project 308,960.50 203,545.60
Electricity Support Project 437,664.10 57,225.00
Emergency Development Policy Financing 1,495,661.00 0.00
2337 Gateway Project IDA IDA/ 3606 GM 614,177.30 549,279.40
2335 HIV/AIDS Rapid Response Project IDA Credit No.3455 513,197.60 459,207.10
OMVG Interconnection Project 206,557.10 5,767.70
2340 Poverty Alleviation and Capacity Building Project 26,433.30 38,524.80
2351 Poverty Alleviation and Capacity Building Project - 3176 158,114.90 151,433.10
Second Additional Financing for Integrated Finacial Management Informantion System Project 431,456.10 -
2324 Third Education Sector Project IDA IDA 3128 0GM 112,252.00 79,791.20
2324 2324THIRD EDUCATION PROGRAM-IDA 89,073.80 79,791.20
Page 312 of 378

IDB 8,627,865.30 7,238,945.90
2433 20MW Brikama II Power Project 73,144.60 9,207.10
2428 Brikama Power Station IDB 194,481.30 183,148.00
Community Based Infrastructure and Livelihood Improvement Project 708,929.90 619,930.50
Construction of Sukuta -Jambanjelly Road Project 259,126.10 120,004.60
Enhancing Value in The Geoundnut Sector 25,300.70 0.00
2400 Equipment, Furniture & Drugs for Bwiam Hospital IDB IDB Bwiam Hosp 37,692.20 35,401.80
2424 Expansion of Health Facilities Project - 0056 47,212.90 50,083.30
2424 Expansion of Health Facilities Project - 0055-56 172,963.00 170,564.60
2416 Food Security Project (South-South) (L) CO-OP 6,159.50 5,817.10
Gambia HIPC Master File 966,708.00 880,537.00
2413 Gunjur Water Supply Project IDB 1,023.60 1,000.40
2434 Implementation of ECOWAN Program -Works-IDB 99,677.70 87,164.20
2704 Integrated Rural Development for L/Stock-IDB 25,117.70 25,102.00
IDB-Development of the University of The Gambia (2,446.10) 60,896.80
ISTISNA ' A SUKUTA- JAMBANJELLY ROAD 324,731.30 90,811.70
Istisna'a Enhancing Value Adition in the Groundnut Sector 469,484.90 243,873.90
Istisna'a: National Component of the Ecowan Programme 742,649.40 727,543.80
2422 Kotu Ring Rural Water Supply System 299,435.00 284,612.80
2437 Leasing Brikama II Power Project-IDB 269,668.00 269,501.50
2412 Lower Basic Education Support Project IDB GAM/28/05/02 51,127.80 47,902.70
2426 LOWLAND DEVELOPMENT PROJECT-IDB -61 295,282.00 277,339.00
2427 LOWLAND DEVELOPMENT PROJECT-62 66,232.60 61,730.00
2408 Middle School Development Project IDB 64,923.80 63,869.90
2423 OMVG Agro-Pastoral Development Project 59,417.30 56,650.80
Participatory Urgent Assistance in the health Sector 1 102,382.10 98,953.10
2425 PROVISION OF 100 WATER POINT IN FOUR DIVISION-IDB 218,413.50 195,891.00
2413 Rural Water Supply In Gunjur Project 190,547.50 166,626.10
2432 Support to Malaria Prevention and Control Project-IDB 53,852.80 47,092.10
2436 The Bilingual Education Support Project-IDB 409,799.80 162,458.00
The Building Resilience to returning Food Insecurity Project ID 2.52million-loan 37,915.90 20,993.40
2419 WESTFIELD-SUKUTA ROAD PROJECT-IDB 329,520.10 308,024.50
2656 Banjul International Airport Improvement Project PH 86,735.80 104,895.90
Banjul International Air Port Improvement project PH 11 476,103.90 443,021.00
Farafeni-Laminkoto Road Project 193,584.20 195,500.90
Irrigated Rice Development Project 69,294.30 71,426.40
KF-University of the Gambia 248,929.90 237,052.00
Kombo Coastal Roads Project (HIPC RELIEF) 269,635.10 245,233.60
2405 Laminkoto – Passimus Road Project 386,508.60 278,577.00
Mandinaba - Soma Road Project 296,598.60 290,507.40
IFAD 1,309,648.10 1,143,168.40

2500 2ND.Agricultural DEV.(ADPII)IFAD-144GA 112,252.60 104,109.60
2502 AGRICULTURAL SERTVCES PROJECT IFAD312 104,839.20 95,344.90
2504 JAHALLY-PACHAR SMALL HOLDER PROJ.IFAD077 95,071.70 89,074.70
Lowlands Agricultural Development-LADEP 120,120.00 111,219.00
National Agricultural land and Water Management Development Project 66,153.50 -
Participatory Integrated Watershed Management project 281,917.20 256,007.20
2507 Rural Finance & Community Initiatives IFAD 486 GM 302,226.90 276,870.20
2505 Rural Finance Project (RFP) 129,737.20 121,563.20
2501 Small Scale Water Control Project-IFAD 97,329.80 88,979.60
Page 313 of 378

OPEC 1,674,551.40 1,321,330.40
Banjul Air Port Rehabilitation project PH 11 201,515.50 209,034.70
2612 Coastal Protection Project 73,220.30 84,336.00
2659 Energy Development and access expansion Project-OPEC 228,174.80 227,765.10
2613 Enhanced HIPC Debt Initiative Relief OPEC OPEC NO:856 H 25,340.30 29,185.80
HIGHWAY AND STREETS LIGHTING PROJECT 115,378.60 117,508.60
Kotu Power Generation Plant Expansion Project 416,053.00 330,060.50
LAMINKOTO-PASSIMUS ROAD PROJECT 161,814.20 52,733.40
Mandinaba - Soma Road Project OPEC 59,583.90 63,350.90
Rural Infrastructure Development Project 92,765.40 35,016.00
2611 Sererkunda Mandinaba Road Project II 43,541.70 48,147.00
Support to Basic and Secondary Education School Project 15,358.90 -
The University of The Gambia Project 119,301.00 -
2647 THIRD PUBLIC WORKS PROJECT-OPEC 122,503.80 124,192.40
ECOWAS BANK FOR INTERNATIONAL DEVELOPMENT 866,478.80 810,633.90

2704 Reconstruction and Upgrading of Mandinaba-Soma Project-ECO WAS 231,700.70 264,946.50
2701 Rural Electrification Extension Project-ECO WAS 634,778.10 545,687.40
Total External Debt 28,116,039.50 20,908,568.70
PUBLIC DEBT GRAND TOTAL 56,219,560.50 51,426,320.70
Page 314 of 378

Undrawn External Assistance
Undrawn external assistance loans and grants consist of amounts which have been specified in a
binding agreement with external assistance agencies but have not been utilized at reporting date, and
are subject to terms and conditions that have been satisfied in the past and it is anticipated will be
satisfied in the future. External assistance loans cancelled or expired resulted from overestimation of
the cost of development projects. Changes in the amount of undrawn assistance loans and grants are
presented in the entity’s reporting currency
Statement of Undrawn External Assistance as at 31st December,2017
Development Assistance Emergency Assistance Other Total 2017 Total 2016
Opening balance GMD'000 GMD'000 GMD'000 GMD'000 GMD'000
loans 22,317.87 0.00 0.00 22,317.87 19,279.89
Grants 13,528.86 0.00 0.00 13,528.86 19,635.88

Approved in period
0 0.00 0.00
loans 4,505.74 0.00 0.00 4,505.74 3,848.23
Grants 797,430.00 0.00 0.00 797,430.00 41.37
Total Available 837,782.47 0.00 0.00 837,782.47 40,172.63
Loans drawn down 5,965.90 0.00 0.00 5,965.90 2,364.49

27,153.90
Grants drawn down 0.00 0.00 27,153.90 316.97
Loans cancelled/expired 0.00 0.00 0.00 0.00
Grants cancelled/expired 0.00 0.00 0.00 0.00 0.00
Exchange difference 821,646.39 0 0.00 821,646.39 4,585.04
Closing balance- Loans 29,565.23 0.00 0.00 29,565.23 22,317.87
Closing balance- Grants 13,429.15 0.00 0.00 13,429.15 16,850.49
Page 315 of 378

Details Statement of Contingent Liabilities of Legal Proceedings by Departments of State as at 31 December 2017
as submitted by Ministery of Justices
Legal Proceedings Exchange Legal proceedings Total
USD Rate GMD Contingent
Liabilities
GMD
Description of Cases GMD
CARNERGIE VS The Gambia 23,144,798.00 47.66 1,103,081,072.68

1,103,081,072.68
GALIA HOLDING VS THE GAMBIA 29,255,479.00 47.66 1,394,316,129.14
1,394,316,129.14
Keba EA Touray, Yaya Marong and Dr. P.D Wade, Dr Isatou Bah, Sheikh Zayad
10,000,000
Regional Eye Centrvs The Attorney General 10,000,000.00
Fatou Camara vs The Attorney General 20,000,000
20,000,000.00
Nogoi Njie vs The Attorney General, Ministry of Interior, Inspector General of
20,000,000
Police, Director of NIA and commissioner of Police 20,000,000.00
Alhagie Abdoulie Ceesay vs The Republic of The Gambia 5,000,000.00
5,000,000.00
Ousainou Darboe and 31 others vs Republic of the Gambia 1,240,000,000.00
1,240,000,000.00
The Estate of Chief Ebrima Manneh vs The Republic Of The Gambia 1,000,000,000 47.66 47,660,000,000.00 47,660,000,000.00
West African Aquacature 1,000,000 47.66 47,660,000.00 47,660,000.00

Total 1,053,400,277.00 51,500,057,201.82
51,500,057,201.82
Total for the FY 2016 1,843,695,200.00 1,843,695,200.00
Page 316 of 378

Statement of Detail Contingent Liabilities of Government Guarantees by Departments of State as at 31 December 2017
as submitted by Vote Controllers
Creditors Beneficiary CURR Outstanding Amount Rate Amount GMD
Banjul international AIRPORT Improvement project(GCAA and Trust Bank) GCAA GMD 125,000,000.00 1 125,000,000.00
NAWEC Greater Banjul Water supply project ( Zenith Bank) NAWEC $ 1,000,000.00 47.66 47,660,000.00
NAWEC and BSIC Gambia LTD(ING BANK) NAWEC 855,826.26 56.51 48,362,741.95
NAWEC and MEGA BANK NAWEC $ 1,000,000.00 47.66 47,660,000.00
GCAA and MEGA BANK NAWEC GMD 100,000,000.00 1 100,000,000.00
GAMTEL and Agence Fraincaise Development(ADF) GAMTEL 796,757.10 56.51 45,024,743.72
Social Security and housing finance corporation. SSHFC GMD 45,000,000.00 1 45,000,000.00
Total 458,707,486.67
Page 317 of 378

Republic of the Gambia
Statement of Liabilities by Departments of State as at 31 December 2017
as submitted by Vote Controllers

Concluded Cases Guarantees Guarantees of bank Other Total
GMD’000 & indemnities Overdrafts Liabilities Liabilities
GMD’000 GMD’000 GMD’000 GMD’000
Department of State
Ministry of Justice 141,074.00 0.00 0.00 0.00 141,074.00
Total for all Departments of State FY 2017 141,074.00 0.00 0.00 0.00 141,074.00
Total for all Departments of State FY 2016 371,944,749.00 0.00 0.00 0.00 371,944,749.00
Page 318 of 378

Statement of Arrears as at 31 December 2017
Description Total Arrears 2017 Total Arrears

GMD’000 2016
GMD’000
Arrears on Shares taken by Government of The Gambia in BSIC Group

(EUR 4,488,495.02)
253,645.00 211,049.00
Total Arrears 253,645.00 211,049.00
Page 319 of 378

Note 23
The Consolidated Fund for the period starting 01 January 2017 ending 31 December 2017
Description Schedule 2017 GMD 2016 GMD

Opening balance as at 1st January 3,011,423 3,304,316
Increase (Decrease) during the year (394,103) (292,893)
Ending balance as at 31st December 2,617,319 3,011,423
Page 320 of 378

Note 24
Contingency Fund For the Period Starting 01January, 2017 and Ending 31st December,2017
The Contingency Fund is set up under the provisions of section 154 of the Constitution for purposes of meeting unforeseen and urgent
expenditure for which no other provision exists. The balance at the year/period end is represented by the budget balance for the contingency
amounts that remain unutilised at the end of the Year/Period. Movements during the year/period are as follows:
Description Schedule Budget Budget

GMD'000 GMD'000
Opening Balance as at
Ending Balance as at
Page 321 of 378

Statement of Net-worth of State Owned Enterprises as at 31 December 2017
2017 2016
GMD'000 GMD'000
Description
Gambia Ports Authority 2,722,261.00 715,515.00
Gambia Ports Authority- Ferry Services (Note 1) 0.00 0.00
Social Security and Housing Finance Corporation: 0.00 0.00
1. Federated Pension Fund 1,557,037.00 1,477,129.00
2. National Provident Fund 1,942,006.00 1,757,982.00
3. Housing Finance Fund 209,110.00 189,073.00
4. Industrial Injuries Compensation Fund 0.00 0.00
Gambia Telecommunication Celluar Company Limited (Note 1) 0.00 0.00
Gambia Telecommunication Company Limited (Note 1) 0.00 0.00
Asset Management and Recovery Corporation 320,727.00 290,959.00
National Water and Electricity Company Limited (Note 1) 0.00 290,960.00
Gambia Revenue Authority (Note 2) 0.00 0.00
Gambia International Airlines (Note 2) 16,766.00 16,766.00
Gambia Civil Aviation Authority (Note 1) 0.00 0.00
Gambia Printing and Publishing Corporation (Note 1) 0.00
Gambia Postal Services Corporation 0.00 61,778.00
Gambia Radio and Tevevision Services( Note 1) 0.00 58,392.00
Gambia Groundnut Corporation (Note 1) 0.00 0.00
Public Utilities Regulatory Authority (PURA) 0.00 (48,678.00)
Gambia National Petroleum Company (Note 2) 866,508.00 586,243.00
Total 4,912,154.00 4,680,604.00
Note 1:
The 2017 Financial Statements for most of the Public Enterprises were not available as at the date
of preparing this account.
Page 322 of 378

Statement of Investment Held by Government
For the year Ended 31 December, 2017
Opp. Balance Invested Exchange Repaid Balance
2017 2017 2017 31/12/2017
Description GMD'000 GMD'000 GMD'000 GMD'000 GMD'000
Shares in Public Corporation 7,741,485.00 0 0 0 7,741,485.00
Gambia Ports Authority (100% shareholding) 2,722,261.00 0 0 0 2,722,261.00
Gambia Ports Authority Ferry (100% shareholding) 0 0 0 0.00
Social Security and Housing Finance Corporation 0 0 0 0.00
1. Federated Pension Fund 1,557,037.00 0 0 0 1,557,037.00
2. National Provident Fund 1,942,006.00 0 0 0 1,942,006.00
3. Housing Finance Fund 209,110.00 0 0 0 209,110.00
4. Industrial Injuries Compensation Fund 0 0 0 0.00
Gambia Telecommunication(100% shareholding) 0 0 0 0.00
Gambia Telecommunication(100% shareholding) 0 0 0 0.00
Asset Management and (100% shareholding) 320,727.00 0 0 0 320,727.00
National Water and Electricity(100% shareholding) 0 0 0 -
Gambia International Airlines(100% shareholding) 16,766 0 0 0 16,766.00
Gambia Civil Aviation Authority (100% shareholiding) 0 0 0 -
Gambia Pinting and publishing (100% shareholding) 0 0 0 -
Gambia National Petroleum (100% shareholding) 866,508.00 0 0 0 866,508.00
Gambia Postal Services Corporation (GAMPOST) 0 0 0 -
Public Utilities Regulatory Authority (PURA) 0 0 0 -
Gambia Radio and Television Services (GRTS) 58,392.00 0 0 0 58,392.00
Gambia Groundnut Corporation 48,678.00 48,678.00
Share in Other Entities 988,925.00 - - - 988,925.00
BSIC Group Euro 6,678,158.98) @56.51 988,925.00 988,925.00
Central Bank of the Gambia (CBG) 100% Shareholding
Total Domestic 8,730,410.00 0.00 0.00 0.00 8,730,410.00
TOTAL INVESTMENT 8,730,410.00 0.00 0.00 0.00 8,730,410.00

Analysed between:
Investment held for- trading 8,730,410.00 0.00 0.00 0.00 8,730,410.00
Investment held for sale 0.00 0.00 0.00
Investment held to-maturity 0.00 0.00 0.00
Total Investment 8,730,410.00 0.00 0.00 0.00 8,730,410.00
Page 323 of 378

Summary Statement of Stores and Other Assets Physical Assets Purchased by Ministries and Agencies During the
Year ended 31 December 2017 as submited by vote controllers
Name of Budget Agency Property-land Plant Machinery Equipment, Current Year Accumulated
Building-High Trucks GMD'000 Computer, Total of Property, Years from 2013
Ways GMD'000 Funiture Copiers Plant & Total of Property,
GMD'000 Machinery and Plant &
Equipments Machinery and
Purchased Equipments
GMD'000 Purchased
GMD'000
Agencies 36,661 11,919 13,018 61,597 98,922

Ministries 383,883 197,236 68,311 649,430 2,574,788
Total for current Year 420,544 209,155 81,329 711,028 2,673,711
Total for Prior Year 365,668 265,800 80,320 711,788
Note:
No arrears of revenue were reported at the Year End by Ministries, Departments and Agencies. Government services are
payable on demand. Meaning the beneficiary pays for the service first before the service is provided.
The Government of the Gambia uses the cash basis of accounting in preparing its Financial Statement. Under the cash basis
of accounting, revenue is recognized when received not when earned.
Page 324 of 378

Statement of Stores and Other Physical Assets Purchased by Agencies During the Year ended 31 December 2017 as
submited by vote controllers
Name of Budget Agency Property-land Plant Machinery Equipment, Current Year Accumulated
GMD'000 Purchased
GMD'000
National Assembly 0 6,650 8,375 15,025 73,484

Judiciary 2,000 0 4,514 6,514 12,469
Independent Electoral Commission 0 0 0 0 110
Public Service Commission 0 0 58 58 2,022

National Audit Office 34,661 5,269 57 39,986 2,571
Ombudsman 0 0 14 14 3,833
Centralized Services 0 0 0 0 4,433
Total for Agencies current Year 36,661 11,919 13,018 61,597 98,922
Total for Agencies Prior Year 7,553 349 4,833 12,735
Note:
The Government of the Gambia uses the Cash Basis of accounting in preparing its accounts.
Under the cash basis of accounting, revenue is recognized when received not when earned, Expenditure is recognized when
paid and not when incurred. Similarly, payments for assets (Property, Plant and Equipments) are expensed in the year they
are paid for.
Furthermore Consumables are bought on demand that is as and when they are needed.
Page 325 of 378

Statement of Stores and Other Physical Assets Purchased by Ministries During the Year ended 31 December 2017 as
submited by vote controllers
Name of Budget Ministry Property-land Plant Machinery Equipment, Current Year Accumulated
GMD'000 Purchased
GMD'000
Office of The President 93,121 77,303 7,343 177,767 373,707

Ministry of Defence 2,000 5,550 7,281 14,831 183,991
Ministry of Interior 547 48,414 14,728 63,689 163,201
Ministry of Tourism and Culture 5,360 0 191 5,551 7,622
Ministry of Foreign Affairs 25,619 26,074 3,500 55,193 217,652
Attorney General's Chambers & 0 3,863 1,454 5,317 4,943
Ministry of Justice
Ministry of Finance 1,823 18,630 4,022 24,475 68,500
Ministry of Local Government and 0 3,651 2,040 5,691 38,500
Lands
Ministry of Agriculture 13,299 1,335 11,460 26,094 215,035
Ministry of Works,Construction & 168,874 4,879 532 174,286 904,502
Infrastructure
Ministry of Trade,Industry & 0 0 464 464 9,230
Employment
Ministry of Basic and Secondary 21,091 1,247 3,044 25,382 152,196
Education
Ministry of Health 2,799 0 521 3,319 79,620
Ministry of Youth & Sports 787 0 1,849 2,636 29,036
Ministry of Enviroment,Climate 12,552 0 2,934 15,486 37,407
Change,W/Resouces,W
Ministry of Comm,Info & Info Tech 0 950 679 1,629 3,593
Ministry of Fisheries 900 0 363 1,263 25,687
Ministry of Tertiary & Higher 35,112 1,900 4,570 41,582 47,127
Education
Ministry of Energy 0 2,040 549 2,589 6,584
Ministry of Petroleum and Energy 0 1,400 787 2,187 6,655
Total for Ministries current Year 383,883 197,236 68,311 649,430 2,574,788
Total for Ministries Prior Year 358,115 265,451 75,487 699,053
Note:
The Government of the Gambia uses the Cash Basis of accounting in preparing its accounts.
Under the cash basis of accounting, revenue is recognised when received not when earned, Expenditure
is recognized when paid and not when incurred. Similarly, payments for assets (Property, Plant and
Equipments) are expensed in the year they are paid for.
Furthermore Consumables are bougth on demand that is as and when they are needed.
Page 326 of 378

LIST OF GOVERNMENT BANK ACCOUNTS AS AT 31st DECEMBER 2017
ACCESS BANK
ITEM NO. Account Name Account No 31-Dec-16 31-Dec-17
1 AMRC 10010009456 11.12 11.12
2 DEPT.OF WATER RES 11010005763 2,550,037.57 2,775,818.49
3 DOCUMENTARIES ON THE GAMBIA 10010010637 3,613.50 2,013.50
4 G.T.T.I 10010012166 16,248.01 14,648.01
5 G.C.C.I 10010001512 11,458.15 54,023.14
6 G.F.P.A 10010001771 32.32 32.32
7 G.I.A. HAJJ 12010000386 138.31 150.61
8 G.T.M.I 40010000551 499,359.86 185,261.76
9 GAMBIA NATIONAL PETROLEUM CORPORATION 10010008883 1,384,718.15 6,783,735.35
10 GAMBIA NATIONAL PETROLEUM CORPORATION 10040000177 997.65 1,017.74
11 GAMBIA NATIONAL PETROLEUM CORPORATION 11010003101 916,163.00 996,735.50
12 GAMBIA NATIONAL PETROLEUM CORPORATION 11010008036 184,213.49 199,734.96
13 GAMBIA PORTS AUTH. 10010008169 2,381,607.22 2,247,591.08
14 GAMBIA PUBLIC PROCUMENT AUTHORITY 10010002027 29,620.97 226,497.12
15 GAMBIA T SERVICES 11010008499 73,153.25 73,298.70
16 GAMBIA TOURISM BOARD 10010004372 5,492.70 3,892.70
17 GAMCEL 11060000910 94,313.66 112,670.77
18 GAMCEL 10010002399 483,269.80 386,530.69
19 GAMTEL 10010002435 116,113.64 189,159.93
20 GAMWORKS UNDP PROJEC 10010010433 556,502.36 34,962.06
21 GARDA 11060000411 86.05 103.41
22 GARDA 10010006980 13.21 13.21
23 GIEPA PROJECT ACC 11010000883 52,426.83 393,694.95
24 GRA CUSTOM DUTIES 10160001908 0.00 1,320,438.00
25 GRA DOMESTIC TAXES 10160001919 0.00 224,540.32
26 GRA KEREWAN AREA COUNCIL 10160001930 254,528.25 254,528.25
27 GRTS 10010010353 142,730.66 140,930.66
28 KEREWAN AREA COUNCIL 20010000126 7,564.58 4,301.25
29 NARI PROJECT 10010010127 2,168,204.71 262.81
30 NARI PROJECT 10040000188 4,132.75 1.61
31 NAWEC 10010012632 372,118.00 5,450,870.36
32 NAWEC BOND GAM 10160001952 3,219,925.13 1,141,534.49
33 OFFICE OF THE PRESIDENT 10010013974 193,718.00 0.00
34 OPE 02 GCCA SUPPORT GAMBIA PROJECT 10010014183 9,282,891.10 0.00
35 SOCIAL DEVELOPMENT FUND (CSIP) 10010011254 3.42 3.42
36 SOCIAL SECURITY 10010001057 767,392.43 212,182.00
37 SSHFC (BRUSUBI 10010006491 2,942,212.16 487,908.83
38 SSHFC STUDENTS LOAN 10010002639 325,157.80 323,357.80
TOTAL FOR ALL ACCOUNTS 29,082,904.80 24,285,556.91
Page 327 of 378

GUARANTY TRUST BANK
1 Gambia Public Procurement Authority 201-101456-110 463,885.97 71,992.27
2 Gambia Public Procurement Authority 201-101456-210 143,390.52 27,958.31
3 Gambia Civil Aviation Authority 201-101657-110 651.92 120,465.12
4 Gambia International Airline 201-103269-110 0.00 0.00
5 Gambia International Airline 201-103269-111 2,214,275.72 373,763.71
6 National Environment Agency 201-101883-110 0.00 0.00
7 National Environment Agency 201-101883-1-1699-0 0.00 (825.73)
8 Banjul City Council 201-106604-110 1,168.19 9,595.41
9 PURA 201-108594-110 2,445,729.50 2,660,331.57
10 Women's Bureau Federation 201-109634-110 (356.77) (1,541.56)
11 Women's Bureau Federation 201-109634-111 7,287.23 7,287.23
12 Women's Bureau - Beijing 201-109634-111 21,255.06 21,255.06
13 Global Fund TB Round 9 Grant 202-153650-110 389.14 389.14
14 NFSC 202-153388-110 83,072,417.38 83,072,417.38
15 NFSC 202-153388-210 20,859.47 41,777.33
16 The Gambia For Gold 202-153665-110 6.25 6.25
17 Sheriff of The Gambia 202-153665-110 0.00 0.00
18 Kanifing Municipal Council 201-105350-110 (2,112,477.37) (383,632.81)
19 Gambia Tourism Board 201-100036-110 621,065.78 3,848,347.41
20 Gambia Tourism Board 201-100036-111 148.96 835.46
21 Gambia Tourism Board 201-100036-112 (151.10) (200.87)
22 Gambia Tourism Board 201-100036-210 0.00 2.86
23 Gambia Tourism Board 201-100036-310 5,090,267.14 5,024,327.05
24 Gambia Tourism Board 201-100036-4610 5,581,954.85 19,578.45
25 G.I.E.P.A 202-154153-110 31,314.22 177,158.47
26 GRA Custom Duties- Collection 202-154030-1-4002-0 6,278,477.00 2,093,592.60
27 GRA Domestic Taxes- Collection 202-154029-1-4002-0 0.00 0.00
28 MOHSW Ebola Control & Prev 216-850590-110 398.17 (1,596.87)
29 MOHSW Ebola Control & Prev 216-850590-110 0.00 0.00
30 MOHSW Ebola Control & Prev 216-850590-4610 38.09 45.77
31 Joint Fisheries S.Operation 216-854306-110 0.00 1,901.27
Skye Bank
1 GAMBIA NATIONAL PETROLEUM CORPORATION 1021770031538 4,041,013.09 2,376,693.92
4 MINISTRY OF HEALTH WORLD BANK EBOLA ACCOUNT 1011770069284 140,054.99 0.00
1011770011588
5 NATIONAL FOOD SECURITY PROCESSING AND MARKETING CORPORATION 203,909.54 11,581.43
1012520011588
6 NATIONAL FOOD SECURITY PROCESSING AND MARKETING CORPORATION 0.00 0.00
7 GAMWORKS AGENCY 1011770044807 20,575.96 1,018,729.31
GAMBIA INVESTMENT AND EXPORT PROMOTION AGENCY
8 (GIEPA) 1011770099671 0.00 804,158.86
9 SSHFC INJURIES COMPENSATION FUND 1011770065283 6,113,389.55 483,788.99
10 SOCIAL SECURITY AND HOUSING FINANCE CORPORATION 1011770002647 128,184.89 358,661.03
11 THE MASTERS OF THE HIGH COURT 1021770038481 132,696.59 4,042,405.33
12 NAWEC 1011770036172 228,346.42 4,037,429.46
13 GAMTEL 1011770010237 415,992.76 1,261,930.10
Page 328 of 378

14 THE GAMBIA PORTS AUTHORITY 1011770010328 3,448,555.45 2,436,431.84
15 GRA DOMESTIC TAXES COLLECTION 1011770074568 0.00 0.00
16 GRA MOTOR VEHICLE REPLACEMENT FUND ACCOUNT 1011770073778 3,993,165.07 6,018,163.20
17 GRA CUSTOMS DUTIES COLLECTION 1011770074557 0.00 0.00
18 THE GAMBIA POLICE FORCE 1011770069852 16,986.36 16,436.36
19 THE GAMBIA
GAMBIA CHAMBER AND
COMPETITION OF COMMERCE
CONSUMERAND INDUSTRY
PROTECTION 1011770069954 42,430.58 3,805.49
20 COMMISSION 1011770075174 27,018.76 26,468.76
FIBank
ITEM NO. Account Name Account Name 31-Dec-16 31-Dec-17
1 GRA COLLECTION ACCOUNT (ID card & Driving License) 04.101-601922-01 184,500
2 GRA CUSTOM & DUTIES COLLECTION 04.101-608130-01 0
TOTAL FOR ALL ACCOUNTS 227,600.00
Trust Bank
ITEM NO. ACCOUNT NAME ACCOUNT NO 31-Dec-16 31-Dec-17
1 Ministry of Petroleum and Energy Petroleum Account 11013314301 0.00 0.00
2 Dose Study Technology Account 11009519501 47,873.05 47,873.05
3 Armed Forces Barracks Rehab 11209886001 11,226.39 11,682.08
4 Goundnut Seeds Sales (DOSA) 11011339801 11,928.91 11,928.91
5 Water Resources and Development Limited 10012098801 109,744.86 0.00
6 Ecowas National Office C/O Motie 11010122301 5,323,505.24 6,195,965.16
7 MOTIE/ GIEPA MSME News Letter 11012959901 107,399.86 107,399.86
8 Basse Magistrate Court 11255785201 578.94 458.94
9 Yerobawal Health Centre 11255640901 4,187.99 4,067.99
10 Essau Health Centre 11295202902 433,109.23 589,702.29
11 Essau Health Centre (C.A.C) 11095202901 4,850.00 4,850.00
12 Touba Kolong VDC 11095221801 1,822.42 3,838.82
13 Kuntaya Health Centre RBF 11095183101 41,373.47 175,821.45
14 Nerica Rice Dissemination Project 10060196901 714,042.60 714,042.60
15 Kappa CDDP 11063801701 0.02 0.02
16 S/K Markety Reconst.Relief Fund 11061433301 170,448.30 4,390.00
17 Regional A.N.C/ RBF 11095222401 170,448.30 26,512.80
18 Kerr Cherno Health Centre R.B.F 11095182901 22,861.67 2,293.46
19 Gambia Tourism Concern 11002732902 780.15 780.15
20 National Consul.Ferap-Cills GAM 11007259201 2,050.00 2,050.00
21 Gambia Law Foundation 11000359201 2,977.56 2,977.56
22 National Media Commission 11008050301 3,261.67 3,261.67
23 GAM- Solar Project 11009161601 240.53 240.53
24 Sittanunkun Basic Cycle School 11010462801 490.00 490.00
25 Predas Gambia 11010858501 138.38 138.38
26 The Gambia National Eye care Program 11011544301 0.00 0.00
27 EIF Programme 10011683402 233,286.93 1,193,312.94
28 The Gambia Technical Cooperation Facility (TCF) EDFX1 PE01 11013306801 11,298,705.70 426,357.26
29 The Coach Fund 11008181601 0.00 0.00
30 Fertilizer Proceeds URR 11055510501 0.00 0.00
31 Fertilizer Proceeds URR 11055510601 0.00 0.00
32 NAWFA 11055591901 1,407.04 1,407.04
33 Kuntaya Health Centre RBF 11095183101 41,373.47 175,821.45
34 Women Bureau REVOL/fd 11901648001 106,208.75 1,345,495.30
Page 329 of 378

35 Gambia Tourism Concern 11002732902 780.15 780.15
36 Yallal District Extention Centre 11234162901 767.71 1,997.71
37 Kaur Minor Health Centre 11034163402 39,147.86 100,060.28
38 Operation Give Blood Save Lives 11008025301 113,244.34 113,244.34
39 Regional Health Team 11090231401 46.10 46.10
40 Regional Education Directorate 11090073801 (34.63) (46.32)
41 HIV/AIDS Sensitization Sub Project 11010425801 200.67 200.67
42 FMRIP-NEA 11011037101 43,653.84 (406.40)
43 PIWAMP- NEA 11011037201 118,860.68 258,158.48
44 Material and Child Nutrition and Health Result Project 11013069501 (921.32) 114,445.96
45 National Security Project 11212532101 1,215,446.93 18,299.82
46 National Security Projects 12012532102 31,740.39 31,764.14
47 GCAA (Pass.Service) 11104013401 0.00 0.00
48 Independent Electoral COMM 10060025301 101,936.45 290,667.40
49 National Agency For Legal AID/ EU 11013117601 52,301.92 45,991.92
50 BGeneral Hospital (SUB A) 11008111701 (521,646.83) (612,788.14)
51 National Council, For Law Reporting 11209242201 2,774,285.78 2,921,876.26
52 Edward Francis Small Teaching Hospital 11100675102 (3,870,205.51) 724,320.54
53 Edward Francis Small Teaching Hospital 11110292202 (1,193.71) (2,053.46)
54 Edward Francis Small Teaching Hospital 11010429301 59,507.25 24,869.25
55 National Environment Agency 11009458103 402.52 402.52
56 National Environment Agency TPMP 11011612601 8,383.12 (325.37)
57 NEA Support To The ENV. And Energy Sectors 11011640401 112,806.79 (703.77)
58 National Environment Agency-MSP 11011612501 2,435.89 (325.37)
59 Gambia Tourism Board 10012158101 (29,995.21) 57,140.39
60 Sheriff Operations Account 11011617001 0.00 0.00
61 Edward Francis Small Teaching Hospital 11010429301 59,507.25 24,869.25
62 National Disaster Management Agency 11211621901 6,548,585.79 11,613,129.85
63 RBF Committee, MOHSW 11065153601 47,073.32 22,557.43
64 Gambia Armed Forces Magazine 11011345401 166,499.47 15,108.63
65 Gambia Police Force Operations 11013243601 0.00 0.00
66 Cabinet Credit Union 11212721301 0.00 0.00
67 Cabinet Credit Union 11012721302 1,462,676.91 3,616.92
68 Regional Health Management Team CRR RBF A/C 11055923701 229.27 3,616.92
69 Essau Health Centre 11295202902 433,109.23 589,702.29
70 Eassau Health Centre (C.A.C) 11095202901 4,850.00 4,850.00
71 Regional A.N.C/ RBF 11095222401 170,448.30 26,512.80
72 National Youth Parliament (N.B.R) 11295215701 16,814.13 4,645.70
73 Kerr Cherno Health Centre R.B.F 11095182901 22,861.67 2,293.46
74 Touba Kolong VDC 11095221801 1,822.42 3,838.82
75 Immigration Dept.LRD DEV. Fund 11290127701 1,118.24 998.24
Page 330 of 378

LIST OF GOVERNMENT BANK ACCOUNTS BALANCE AT CBG AS AT 31st DECEMBER 2017

Code Name BALANCE
1101000038 Discount Notes Series V 75,580.27
1101000045 Feeder Road Project 12,570.25
1101000052 Opec Loan No. 317 921,052.12
1101000069 Opec 361 3,240,725.00
1101000076 Provincial Relief Fund 3,804,943.80
1101000083 National Health Dev. Project 129,673.95
1101000090 Curator Of Intestate Estate 24,577,820.35
1101000117 Post 167,212.44
1101000155 Govt. Sp. Deposit Adp Ii Glf 633.30
1101000162 U.S. Aid Rice Sales Receipts 9.00
1101000186 Banjul/Serrekunda Dual Carriag 273,123.00
1101000193 Japanese Aid Sale Of Wheatflou 738,732.58
1101000203 Ida 2Nd Highway Maintenance Pj 75.25
1101000210 E.E.C. Fuel Import 667.40
1101000234 Adp 2A 0.28
1101000241 Adp 2B 5,645.00
1101000272 Paris Club Sinking Fund 8,114.05
1101000320 Social Dimension Adj.Programme 41,196.51
1101000337 Cdi Antena Project 536.90
1101000344 Eec Fisheries Scientific Proj 892,785.94
1101000351 Stabex 1997 196,079.42
1101000368 Kiang West National Park 343,378.14
1101000375 Opec Loan 442 Counterpart Fd. 3,016,474.66
1101000382 Stabex 1989 6,945.69
1101000423 Urban Environment Project 51,769.37
1101000430 Afrosai 719,513.90
1101000478 N.A.R.B. 5,468.14
1101000485 Road Rehabilitation Project 157,616.14
1101000502 Japanese Non Grant Aid Yrg A/C 1,000,000.00
1101000526 Recovery Of Public Assets 376,218.55
1101000629 Health Sector Tech. Ass.Taiwan 453,408.11
1101000643 Unicef Sponsored Proj.D.O.S.E 96,439.95
Page 331 of 378

1101000667 Unicef D.O.S.H. 6,775.58
1101000681 Independent Electoral Comm. 361,546.97
1101000746 Nea/Eis Development 3,554.18
1101000784 National Youth Service Scheme 17,107.49
1101000791 Sale Of Old Supremecourt Build 93,348.24
1101000801 Gm Special Operations Facility 1,740.03
1101000818 National University Commission 27,556.78
1101000832 Rural Water Supp.And Sanitation 2,794,603.60
1101000849 National Aids Control Program. 684.71
1101000863 Integrated Functional Literanc 54.47
1101000887 Farafeni Hospital Project 3,797.26
1101000894 Enhancing Sustainable Livelihd 948.37
1101000911 Zone Ii Football Tournament 62,525.92
1101000935 Fund For Security Council 6,331.35
1101000942 Health Service Dev. Project 2,203.41
1101000959 Unfcccp 212.10
1101000973 Npcp Population Policy 15,443.99
1101000997 Npcp Population Family Life Ed 24,256.24
1101001004 N.P.C.P Gender 37,140.50
1101001011 N.P.C.P. Adolesent Health Ser 3,386.91
1101001028 N.P.C.P. Reprod Health Service 60,403.45
1101001035 Roots Homecoming Festival 2,084,067.49
1101001073 Peace Negotiations On G/Bissau 6,476.74
1101001080 Stabilisation Fund 222,208.93
1101001121 Idf Project Grant 3,604.85
1101001138 Y2K And Internet Services 125.31
1101001152 Womens Dev. Proj. A/C A 26.98
1101001169 African Drug Programme 1,728.00
1101001176 Glf Education Iii 2,028.10
1101001183 Rfcip D - Ifad Grant Account 4,210.75
1101001190 Rfcip A - Glf Account 10,306.32
1101001224 Special Deposit Treasury Bills 88,060,739.35
1101001255 Nat Council For Civic Hr Educ. 567,381.08
1101001293 Initiative For Peace Fund A/C1 154,158.17
1101001310 Gam.Int.Marine/Coastal Biodiv. 9,555.25
1101001327 The Gambia Divestiture Agency 1,712,331.11
1101001334 Capacity Building Project 280.49
1101001358 Oil Related Account 818,181.59
1101001389 National Audit Office 246,531.96
1101001396 Adcc/Npa/Aadp 60.08
1101001413 Adp Comm/Skill Improv.A/C No 3 4,987.00
1101001420 Fisheries Info/Analysis Fias 4,044.93
1101001437 Capacity Bldg Nat/Exec Project 4,980.58
1101001444 Nat.Intelligence Agency 40,356.70
1101001468 Ramsar 13,790.66
1101001482 Japanese Grant 2Kr Programme 631,625.49
1101001516 National Forestry Fund 2,753.08
1101001530 Bjl Beach Ice Plant Proj. 39,374.23
1101001561 Drug Revolving Fund 109,779.00
1101001592 Nat.Nutrition Agency (Nana) 641,141.35
Page 332 of 378

1101001602 Mainstreaming P/Gender No.Ii 98.58
1101001619 H I P C Account 2,051,353.81
1101001626 Tender Board 1,099.29
1101001633 Unicef Primary Educ.Project 4,321,892.58
1101001640 Laboratory Tuberculosis Res. 375.30
1101001664 Tourism Dev.Master P/Study 1,276.78
1101001671 Proceeds Of Groundnut Sales 1,171.87
1101001688 Population And Housing Census 199,180.00
1101001695 Hiv/Aids Rapid Resp.Proj 317,830.74
1101001705 Unfpa Component Project 3,500.00
1101001712 Medical Grant Gambia 1,432,296.90
1101001729 Capacity Bld/Econ.Mngmt.Proj. 593.45
1101001736 Gambia Armed Forces S/Parts 58.00
1101001767 Jap Grant 2Kr 1999 A/C B 14,725.00
1101001774 Jap Grant 2Kr 2000 A/C C 643,772.13
1101001781 Biosafty Project 7,308.24
1101001808 Adb Coastal Protection 3,491.98
1101001822 Energy Infrastructure (Roc) 933,306.55
1101001846 Integrated H/Hold Survey 1,756.87
1101001877 Intface Cap.Bld.Proj.Gicap 46,409.84
1101001901 Data Collection Analysis Proj. 50,887.66
1101001918 Japanese Grant 2Kr 2001 160,707.35
1101001949 Royalty On Mining Operations 19,039.00
1101001994 Artisanal Fisheries D/Proj Glf 2,124.24
1101002025 E M C B P Phase 111 4,722.00
1101002063 Rural Water Supply S/Uncdf 49,128.47
1101002104 N A P A Project 37,818.86
1101002111 Sale Of Japanese Rice 44,753,200.00
1101002180 Tourism Levy 21,200.00
1101002197 Int.Rep.Health Gam/02/Po1 12,941.82
1101002207 Adolesc.Rep.Hlth Gam/02/Po2 14,377.57
1101002214 Pop.Mngmt Proj.Gam/02/Po3 18,323.58
1101002238 Gender/Dev.Proj.Gam/02/Po5 3,628.82
1101002245 Advocacy Proj.Gam/02/Po6 26,172.50
1101002276 2N Nat.Comm.Gambia To Unfccc 7,400.00
1101002283 Cdd Project Dalasi 28,208.46
1101002300 Project Prepartory Fac.(Spaco) 1,437.94
1101002317 Kr 2005 Japanese Food Aid 2,309,415.00
1101002324 The Gambia Fund For Drug Abuse 2,448.10
1101002331 Usaid Locust C/S Programme 4,500.00
1101002348 International C/Prog Africa 142,382.00
1101002355 Dept Of S/Welfare Unicef 1,100.00
1101002386 Int.C/M Biodiversity Icam-Wwf 32.54
1101002403 National Environment Agency 602,924.37
1101002410 Gambia Roads Authority 1,120,929.73
1101002434 Judiciary Of The Gambia 59,622.74
1101002441 National Bureau Of Statistics 3,901,308.73
1101002465 Health Metrics Network 2,369.66
1101002472 Gampost 2,810,607.26
1101002496 Ifmis Implementation 61,705.00
Page 333 of 378
1101002537 Kr 2004 Rice Food Aid 957,609.35
1101002544 Unicef Dosh 2006 18,279.00
1101002568 The Gambia Roads Fund 66,258,676.41
1101002575 Fiba-Dpmw Nuimi Nat.Park Proj. 419,438.30
1101002582 Gambia Revenue Authority 44,246,727.31
1101002647 Carnegie Mining Account 110,630.47
1101002654 Operational A/C Ndea 34,013.77
1101002678 National Training Levy A/C 24,543,157.41
1101002685 National Planning Commission 33,029.68
1101002692 Ida 3Rd Educ Phase Ii Glf 370,042.36
1101002702 Special Deposit Judiciary 7,362,501.75
1101002719 Japanese Food Aid 2006 3,348,514.78
1101002733 Unicef G/Govt.Coun/Prog.Co-Op 44,465.00
1101002740 Sup.Of The Feeder Roads Proj. 53,280.33
1101002757 Hipc And Madri Relief -
1101002771 Nat.Sports Development A/C 417,300.02
1101002795 Interstate Rd/Tran.Grnty Fund 890,650.00
1101002805 Nat.Council Civic Educ.Adb 326.24
1101002812 Nawec-Brikama Power Station 653,000.00
1101002829 Cddp-Glf Dalasi Account 132,481.21
1101002850 Westfield/Sukuta Road 367,751.85
1101002874 Tanji Comm.F/Centre Loan Recov 288,400.00
1101002881 Proj.Impl.Mngmt A/C Pima 169,399.01
1101002898 Alt.Dispute Resolution Account 630.24
1101002939 Constr.Kanilai Rec/Std.Con/Cnt 93,700.00
1101002953 Span/Afr Women Empowrmt Proj. 66,417.49
1101002977 Judiciary Projects Account 3,537,036.17
1101003008 Government Assets Inv.Account 6,225.33
1101003022 Heavy Minerals Operation Bk/Ac 22,000,754.93
1101003046 Household Survey Account 2,859,894.27
1101003077 Constr.Of New Govt. Offices 1,033,086.27
1101003101 Gbia P/Employment Pro.Gamjobs 3,568,416.68
1101003118 Japaneese Food Aid 2007 724,890.00
1101003132 Sale Of Fertilizer 2Kr 2006 19,051,055.90
1101003149 Green Indust.And Denomination 300,000.00
1101003156 Unicef (Nana) 4,132,492.65
1101003163 Sale Of Fertilizer 2Kr 2007 24,235,582.00
1101003170 Liquidation Proceeds Account 132,342.76
1101003204 World Bk Dev.Policy Op.Account 3,269,181.29
1101003211 Nat/Disaster Mngmt Agency 162,329.22
1101003228 University Of The Gambia 70,246.05
1101003266 Indicator Cluster Survey(Mics) 9,571,480.30
1101003307 Hact Personnel Mngmt Office 15,282.02
1101003314 Hact National Assembly 10,970.50
1101003321 Hact Womens Bureau 1,992.00
1101003479 Gba Electricity Network Upgrd 116,698.03
1101003493 Nanas Operating Account 671,857.91
1101003510 Dcd/Cddp 648.46
1101003527 Ifmis Phase2 200.00
1101003534 Biod.Mngmt/Inst.Str.Project 25.38
Page 334 of 378

1101003541 2Kr 2008 51,027,910.00
1101003565 Special Security Account -
1101003572 Rehab. And Maint. Of Mil.Inf. 15,551.52
1101003589 Gambia Government Funds 4,108.60
1101003596 Idb Rural Water Supply Project 0.05
1101003606 Univ.Of The Gambia-Dev.A/C 132,259.65
1101003613 Gra Revolving Loan Account 1,350,262.45
1101003620 Drug Law Enforcement Agency 12,961,257.30
1101003637 Kr 2009 71,520,625.63
1101003644 2Kr 2009 5,580,000.00
1101003651 Nat. Security Sen. Programme 750,150.00
1101003668 2013 Census Mapping Exercise 3,091.10
1101003709 Ace Project 133,306,685.20
1101003716 Judiciary Operational Bk A/C 1,790,046.13
1101003723 Utg Faraba Bantang Campus Project 497,399.18
1101003747 Inst. Supp. For Eco. Fin. Gov Ii 0.65
1101003754 THIRD NATIONAL COMMUNICATION P 3,016,960.00
1101003761 Afdb/Gotg Snwsrp 0.13
1101003778 Piu Ecowan- The Gambia Project 19,948.28
1101003785 Adb Rwssp -
1101003792 West Africa Regional Comm Infra -
1101003819 Jananese Food Aid Kr 2009 3,720,000.00
1101003826 Drought Relief 31,314,977.50
1101003833 Gunjur Rural Water Supply Pro 592.27
1101003857 Join Operation Centre Account 17,000.00
1101003864 Unido Country Programme 1,575,199.15
1101003895 Gcp(Gambia Growth Competitiveness) 2,078.10
1101003950 Japanese Food Aid Kr 2010 Rice 25,992,711.11
1101003998 Special Account Office Of The Presi 2,330,553.05
1101004005 Transgambia Bridge - Escrow Account 7,605,335.00
1101004067 Nat. Agric. Land Water Mgmt. Dev. 167,086.64
1101004098 Gambia Renewable Energy Centre 88,720.00
1101004139 Sand Mining Royalities 33,214,320.40
1101004160 Ecowas Spain Migration Fund 24,760.00
1101004177 Ecowas Spain Migration Fund 4,230.06
1101004201 Food And Agric Sec Dev Proj(Glf) 1,320.63
1101004218 Ministry Of Interior Bilateral Aids 100,045.30
1101004225 Food Safety And Quality Authority 996,070.92
1101004249 Wapp Subvention Account 1,736.54
1101004256 Resilience Building Account 8,728,695.00
1101004263 Agricultural Services Centre Funds 691,452.58
1101004270 Gambia Financial Intelligence Unit 1,529,135.34
1101004304 Ifmis Additional Financing Project 92,679.87
1101004328 Vat Refund 1,277,904.61
1101004335 Undp Support Statistical Activities 24.55
1101004380 Construction Of A Laundry At Efths 22,728.16
1101004407 Nea Gef Ldcf Project 468,029.93
1101004438 Un-Habitat Part. Slum Upgrading Pro 171,581.50
1101004483 Commercial Agriculture And Value 176,511.40
1101004548 Japanese Food Aid Kr 2011 Rice 4,105,099.59
Page 335 of 378

1101004586 Japanese Food Aid Kr 2012 Rice 105,690.19
1101004593 Renewable Energy Fund Account 2,789,589.15
1101004610 Ace-Africa Higher Education Centres 40,824.59
1101004627 Gbos Loans/Deposit Account 3,543,666.26
1101004672 Building Resilience To Recurring 140,557.57
1101004689 Building Resilience Against Food 285,910.24
1101004713 Capital Market Development Account 762,745.40
1101004816 Nawec Bond Escrow Account 36,067,428.93
1101004823 Giepa/Undp Emepretec Project Funds 520,510.22
1101004830 Vision 2016 Fast Track Account 0.83
1101004847 Medicines Control Agency 4,032,392.67
1101004854 Sheriffs Division Deposit Account 30,487,260.45
1101004861 Master Deposit Account 1.00
1101004892 Fish Landing Account 1 6,485,361.02
1101004902 Ndemban Project 1,551,642.12
1101004919 Major Tender Board 466,669.34
1101004971 Wfp Support To Mobse 89,765.00
1101004988 Isefg Iii Dalasi Account 48,000.46
1101005002 The Gambia Initial Biennial Update 429,800.00
1101005026 Scanning Fees 139,796,921.30
1101005064 Agricultural Value Chain Project 495,278.44
1101005095 Action Against Desertification 1,535,990.89
1101005136 ACTION AGAINST DESERTIFICATION 65,894.90
1101005150 National Seed Secretariat 278,512.40
1101005246 MINISTRY OF HEALTH NUTRITION 1,948,464.40
1103000025 Rice Development Project Glf 22,393.48
1103000063 Public Works Capacity Building 345,288.54
1103000070 Adb Health Sector Studies 270.52
1103000087 Health & Population Project 145.56
1103000104 Ida Economic Mangt.Secal Proj 170,548.08
1103000166 Soma Major Health Centre 2,106.72
1103000173 Farafeni High School Project 880,704.24
1103000197 Serrekunda Hospital Civil Work 31,550.05
1103000207 Farafeni Hospital Equipt.& Oth 5,978.30
1103000214 Gambia Social Development Fund 914.03
1103000221 Health Service Dev. Project 1,086.40
1103000252 Participatory Assement Project 840.77
1103000269 Idf Project Grant 4,271.85
1103000283 Capacity Build. &Eco. Mangt. 3.83
1103000290 Womens Dev. Proj. A/C C 956.64
1103000317 Wid Skills Component Dev. 7.18
1103000434 Initiative For Peace Fund A/C2 41,820.31
1103000441 Capacity Building Project 1,998.99
1103000458 Energy Reform Infrastructure 2,212.53
1103000489 Adp Comm/Skill Improv A/C No 1 944,552.70
1103000496 Adp Comm/Skill Improv A/C No 2 199,459.94
1103000537 Spaco Idf 582.70
1103000551 Hiv/Aids Rapid Resp.Proj 17,815.67
1103000616 Trade Gateway (Dca) 405.06
1103000678 United Nations P/Keeping Force 41,163,872.40
Page 336 of 378

1103000685 Global Fund Malaria 26,590,726.81
1103000733 Ppf Project 1,562.80
1103000740 Cdd Project 333.24
1103000757 Africa Emgncy Locust Proj A/C 32.56
1103000805 Scanning System Ltd 103,155,051.60
1103000812 Participatory Inter.W/Shed Ntf 46.92
1103001008 Ifad Rural Finance Proj.Usd 4,527.53
1103001015 Second Divestiture Account 3,448,517.26
1103001022 Cddp-Ida Dollar Account 45.96
1103001039 Cddp-Phrd Dollar Account 197.27
1103001132 Spinap Project 1,846.25
1103001163 Gamico Training Account 295,684.38
1103001170 Mwg/Badea 247,904.45
1103001187 Africa Food Crises Response Ac 7,813.54
1103001228 National Coordinating Committee 284,096.46
1103001242 Grts Sat/Sankulay Kunda Bridge 2,394,000.00
1103001307 Ifmis Ii 14,435.34
1103001321 Gcp(Gambia Growth Competitiveness) 10,149.12
1103001338 New Mofa Building Complex 23,646,195.87
1103001376 Global Environmental Facility 9,246.11
1103001390 Com.Based Infr.Liv/Imprv.Proj 3.35
1103001400 Utg Faraba Bantang Campus Proj 585,838.61
1103001448 Warcip Project -
1103001462 Waap-Ida Special Account 109.17
1103001486 Piu Ecowan-The Gambia 38,543.88
1103001572 Gambia Demographic & Health Survey 39,611.60
1103001613 The Bilingual Edu. Support Project 7,935,243.85
1103001668 Biodiversity Magmt Institute Projec 8.14
1103001682 Maternal Health Programme 766.08
1103001716 Gunjur Rural Water Supply Project 4,297.23
1103001747 Nat.Agric. Land And Water Dev. 66,927,828.92
1103001754 Trans-Gambia Corridor Project 1,184,705.85
1103001785 Food And Agric Sec Dev Proj(Adb) 121,157,063.10
1103001792 Gambia Emergency Agric Prod Proj 142,444.92
1103001840 International Gateway Account 13,998.68
1103001871 Economic And Financial Governance 44,753,579.64
1103001888 Emergency Electric Power Supply 1,399,469.68
1103001895 Gambia Financial Intelligence Unit 553,244.78
1103001912 Ifmis Additional Financing Project 13,053,531.10
1103001936 Idf Grant Tf015639 Strenghtening Of -
1103001974 Read Project 61,325.66
1103001981 Moici Special Deposit A/C 11,966,504.76
1103001998 Commercial Agriculture And Value 17,020,437.94
1103002074 THE SPECIAL PROJECT FUND 1,085,113.54
1103002081 Maternal And Child Nut. And Health 4,820,787.27
1103002122 Maternal And Child Nut. And Health 167,305.65
1103002146 Ace Africa Higher Education Centres 11,796,461.81
1103002160 National Audit Office 86,694.88
Page 337 of 378
1103002177 Badea Technical Assistance To 31.12
1103002191 Second Phase Early Warning Unep 7,635,953.63
1103002201 Building Resilience To Recurring 7,254,977.74
1103002218 Building Resilience Against Food 10,721,077.01
1103002225 Nawec Mini Grid Project -
1103002232 Nas Global Fund Grant Account 102,220,455.10
1103002249 Gambia Statistical Capacity 3,664,320.56
1103002256 Tb/Hss Grant 6,846,512.50
1103002287 Isefg Iii Dollar Account 25,230,609.71
1103002304 Ofid Support To Basic And Secondary 1,422.04
1103002342 Mcnhrp E 363,608.38
1103002359 Mcnhrp F 221,625.03
1103002397 (Asap) Chosso Project No 1643 18,262,476.26
1103002414 Agricultural Value Chain Developmen 26,091,418.37
1103002438 Gambia Electricity Support Project 82,724,111.24
1103002445 GREEN CLIMATE FUND READINESS 995,852.77
1103002452 READ PROJECT ADDITIONAL FINANC 48,768,834.27
1103002469 GAMTEL INTERNATIONAL GATEWAY 27,817,020.28
1103002476 IFMIS ADDITIONAL FINANCING 2 10,646,431.61
1103002517 GNPC INVEST ACCOUNT USD DOLLAR 97,054,054.68
1103002548 INCLUSIVE GROWTH PROMOTION ISP 23,973,824.83
1103002579 GAMBIA ELECTRICITY RESTORATION 40,261,621.68
1103002627 THE GAMBIA NATIONAL BROADBAND 11,067,248.93
1109000058 Global Fund Round 8 Hiv/Aids -
1109000089 Vacnada Project 209.46
1109000106 State Aircraft Special Account 96,351.92
1109000113 Adb Rwssp 507,275.98
1109000120 Ecowas Spain Migration Development 29,044.89
1109000247 Omvg National Coordination The 6,972.09
1201000024 Treasury Main (Tma) Expenditure (110,491,799.30)
1301000010 Special Project A/C 577,752,009.60
1303000014 Special Project A/C 21,884,163.99
1401000020 Special Deposit Sukuk Al-Salam 296,917,149.80
1401000044 Special Deposit A/C 223,731,652.90
1401000123 GAMBIA GOVERMENT BOND 608,656,630.60
1501000016 Consolidated Revenue Fund 482,932,134.00
1601000088 D O S Fin.Econ/Affairs 0.00
1601000181 Customs/Excise Rev.Collection 0.00
1601000198 Domestic Taxes Rev.Collection 0.00
1601000208 DOS TRADE INDUSTRY/EMPLOYMENT 44,950.00
1601000253 Banjul City Council 10,000.00
1601000260 Kanifing Municipal Council 267,959.96
1601000277 Brikama Area Councils 27,836.25
1601000284 Mansakonko Area Council 99,686.25
1601000291 Kerewan Area Council 75,563.33
1601000301 Kuntaur Area Council 160,014.25
1601000318 Janjanbureh Area Council 50,086.25
1601000325 Basse Area Council 53,836.25
1601000349 Gambia Africard Revenue Account 20,175,500.00
1601000356 50Th Anniversary Account Ashobi 2,682,190.00
1601000363 ASSETS RECOVERY FROM JANNEHS 3,756,091.77
1601000370 MINISTTRY OF HIGHER EDUCATION 303,050.00
1603000013 ASSETS RECOVERY FROM JANNEHS 12,377,279.25
TOTAL 4,302,286,460.88
Page 338 of 378

Statement of External Assistance Received for the year Ended 31st December,2017
LOAN DISBURSMENTS
2017 2016
CREDITORS
Export-Import Bank of India 3,431,766,944.70 1,269,697,131.70
Kuwait Fund for ARAB Economic Development 2,027,390,374.10 1,866,214,245.00
Implementation of ECOWAN program
Kotu Power Generation Plant Expansion Project 300,183,902.70 120,008,090.10
Energy Development and access Expansion Project 228,174,841.80 227,765,112.10
Rural Electrification Project 35,042,803.70 29,471,420.40
ADB/Nigerian Trust Fund 496,338,708.70 476,002,591.10
African Development Bank
Arab Bank For Economic Development In Africa
ECOWAS Bank for Inter. Development
International Fund For Agric. Development 1,309,648,193.50 1,143,168,072.30
Islamic Development Bank 6,667,605,944.60 5,310,819,366.00
OPEC Fund For International Development
Saudi Fund For Development 0.00 0.00
Abu Dabi Fund For ARAB Economic Development
Banco de Des. Econ. Y Social Venezuela
International Development Association
Banjul Airport Rehabilitation Project 201,515,525.20 209,034,669.90
Banjul International Airport Improving projcet 86,735,760.00 104,895,940.00
Mandinaba-Soma Road Project 411,439,577.40 408,488,939.00
Brikama Darsilami Dimbaya Road Project 354,952,362.90 318,785,998.40
Brikama Darsilami Dimbaya Road Project
Cobstruction of sukuta Jambangjelly Projcet 259,126,051.90 120,004,629.50
Construction of Brikama Marakissa-Darsilams -Dimbaya
University of the Gambia project 27,803,175.00 25,619,894.10
The University of the Gambia project 248,929,931.90 237,051,976.50
Results for Education Sector Project First Additional Financing
Community Based Infrastructure & Livelihood 708,929,900.00 619,930,500.00
Completion of National Assembly Building 764,020,206.80 728,652,434.80
Construction of National Assembly Building 380,000,000.00 379,340,000.00
Gunjur Water Supply 1,023,629.00 1,000,431.80
SUB-TOTAL 17,940,627,833.90 13,595,951,442.70
Page 339 of 378

GRANT DISBURSMENTS
PROJECTS
EPMDP 111,804,256.30 123,207,069.50
African Capacity Building Foundation 4,285,940.40 4,555,430.00
Rural Water Supply and Sanitation Project 12,144,639.50 87,593,436.80
Capacity Building Project 17,753,924.50 18,997,379.00
Coastal Protection Study 35,598,768.80 38,092,045.70
COMMUNITY SKILLS IMPROVEMENT PROJECT 92,928,306.80 99,436,846.50
ENTERPRENEURSHIP PROMOTION AND MICROFINANCE 47,799,187.30 51,146,960.60
Food and Agric Sector Development Project 300,900,437.20 1,012,635,860.30
Health Sector Study 53,130,935.20 56,852,135.00
Institution Support to Ministry of Works 211,215,093.20 226,008,237.10
Institutional Support for Economic and Financial Governance Phase III Project 47,278,374.40 50,589,670.90
INSTITUTIONAL SUPPORT PROJECT FOR ECONOMIC AND FINANCIAL GOVERNANCE 87,293,290.50 93,407,163.20
Livestock and Hortculture Development Project 57,460,723.00 61,485,173.80
livestock Development Study 22,566,244.80 24,146,746.00
PART NTERGRATED WARSHED MANAGEt 110,127,340.90 117,840,471.50
Poverty Reduction Budget Support Program 188,040,000.00 201,210,000.00
Project 1 of Program Building Resilience Against Food and Nutritional Insecurity in the Sahel 76,970,872.60 299,460,758.30
RENEWABLE ENERGY STUDY 72,897,819.70 78,003,458.30
Rural Electrification Project THE STUDY 49,451,058.80 52,914,526.40
Rural Water Supply Sanitation Project 71,059,088.60 649,575,569.40
Skill Component Project for Women 100,487,205.80 107,525,157.80
Social Dimension Adjustment 87,027,601.00 93,122,865.30
SUPPLEMENTARY GRANT FOR THE RURAL WATER SUPPLY AND SANITATION 0.00 18,676,133.40
Sustainable Land Management Project 41,773,654.80 44,400,282.10
SUSTAINABLE MANAGEMENT OF ENDMIC RUMINANT LIVESTOCK IN WEST AFRICA 30,837,561.90 32,997,372.00
Tourism Development Master Plan Study 42,266,158.80 45,226,408.30
TRANS-GAMBIA CORRIDOR PROJECT 736,686,167.20 1,623,503,910.60
Water Supply & Sanitation Study 42,895,640.90 45,899,978.30
Consultancy Services for feasibility study on Feeder Road in West of Gambia (Kiang West) 0.00 3,093,865.00
9TH EDF ENVELOP 868,339,881.70 956,901,067.00
Coordination of European Programmes 70,532,823.60 77,726,401.40
Divisional Development Programme 229,826,371.90 253,266,152.00
EDF - Rural Water Supply 106,554,212.10 117,421,578.10
EDF - Technical cooperation Facility II 28,445,937.10 31,347,112.00
EDF VIII Training Programme 94,798.80 104,467.20
ITC - PROCODEL 195,469,604.70 215,405,369.80
National Authorising Office Support Unit 44,359,753.70 48,883,964.20
NON NSA (9 ACP GM 010) 4,524,779.80 4,524,779.80
PACE PROGRAMME 39,972,719.10 44,049,499.90
Programe for Petroleum Products Imports. 256,400,000.00 282,550,000.00
RSP II 8-ACP-ROC-042 2,961,384.30 3,263,413.20
Stabex 99 (ECHO SRL(Lot1) 12,120,992.10 13,357,200.90
Stabex(Groundnut Sector Support) 273,744,820.00 301,663,802.30
STRUCTURAL ADJUSTMENT PROGRAMME 23,405,746.60 25,792,877.20
Study on National Tourism Authority 8,432,850.40 9,292,909.00
Support to Education Sector Programme (SESP) 338,124,102.20 372,609,068.10
Support to Peace Negiotiation in Casaman 35,899,846.50 39,561,238.80
Support to the 2006 - 2008 Electoral cycle in The Gambia 0.00 0.00
Page 340 of 378
Support to the Decentralised Rur. Develo 999,649,121.50 1,101,602,415.30
Support to the Groundnut Sub Sector 25,287,301.30 27,866,329.90
Support to the National Transport Plan -52,617,242.00 -57,983,626.00
Committed Undisbursed Balanced 309,017,242.00 340,533,626.00
Technical Cooperation Facility II 2,053,271.20 2,262,682.40
URD.Integrated Project.(URDIPCE11-14) 33,574,774.30 36,999,034.60
2nd PPF-ADVANCE CAP. BLDG. FOR ECON.MGMT 14,316,314.60 15,216,490.10
Additional Results for Education Achievement and Development Project 0.00 114,131,529.90
ADVANCE 2ND PPF - BANJUL PORT 16,157,129.60 17,173,051.20
ADVANCED 1ST PPF - BANJUL PORT 6,812,441.70 7,240,791.70
AFRICA EMERGENCY AGRICULTURAL PRODUCTION PROJECT 66,238,043.20 70,402,932.50
Africa Higher Education Centers of Excellence Project 29,616,879.80 31,691,195.40
African Emergency Locust Project 10,646,352.10 11,315,769.20
Commercial Agriculture and Value Chain Management Project 542,937,954.10 775,011,405.50
Community Development Project PPF 37,516,895.70 39,875,868.10
COMMUNITY-DRIVEN DEVELOPMENT PROJECT 684,984,506.30 732,959,649.60
Economic Governance Reform Grant I 244,452,000.00 261,573,000.00
Education for All - Fast Track Iniative Catalytic Trust Fund 865,541,707.20 919,964,893.60
Electricity Support Project 246,296,600.00 115,271,203.50
Emergency Development Policy Financing 0.00 1,227,381,000.00
First Phase of the West Africa Regional Communication Infrastructure Program-The Gambia Project 1,035,803,465.50 1,130,147,081.00
GAMBIA EMERGENCY AGRICULTURAL PRODUCTION 316,428,098.20 336,324,338.00
GAMBIA GROWTH AND COMPITITIVENESS PROJECT 615,779,445.70 658,907,584.90
Gambia Rapid Response Nutrition Security 147,046,705.00 156,292,649.10
GM- Integrated Financial management and Information System project 13,822,407.90 21,706,347.20
IFMIS Additonal Financing 291,727,970.00 312,160,098.10
IFMIS Additional Financing 121,284,058.90 143,645,231.80
JSDF Grant for NGO Sector Efficiency and Accountability to Strengthen Services Projects 8,370,298.00 8,896,602.30
Maternal and Child Nutriition and Health Results Project 122,859,180.10 206,999,080.10
Maternal and Child Nutrition and Health Results Project 10,698,479.00 11,371,173.70
Maternal and Child Nutrition and Healtth Results Project 110,708,490.20 163,078,540.10
PPF ADVANCE- GATEWAY PROJECT 30,596,158.00 32,519,971.10
PPF-Advance,Economic mgmt(Secal)Proj. 13,027,625.20 13,846,771.10
PPF-Advance,Pov.Alleviation & Dev. 2,234,500.00 2,375,000.00
Results for Education Achievement and Development Project 619,041,884.30 791,423,534.20
Second Additional Financing for the Maternal and Child Nutrition and Health Results Project 0.00 4,838,251.40
Strengthening Integrated Biodiversity 12,903,278.90 13,714,606.10
Strengthening Integrated Biodiversity Management 23,525,367.00 25,004,585.70
Strengthening Public Account and Public Enterprise Committee 22,085,127.70 23,473,787.50
Third Education Project Phase II 158,991,688.20 168,988,704.20
Third Education Sector Poject Phase II 519,117,816.00 555,475,940.00
Third Education Sector Project- First Addtional Financing 205,262,087.80 219,638,293.40
Trust Fund for Statistical Capacity Building 2,234,500.00 2,375,000.00
West Africa Agricultural Productivity Program Ph I (WAAPP) 1,440,298,358.50 1,541,174,392.20
West Africa Regional Communications Infrastructure Program - The Gambia project 1,075,979,751.80 1,172,356,906.50
ASAP Grant National Agricltural Land an Water Management Development Project 50,834,308.80 54,394,656.80
Livestock and Horticulture Development Project 264,297,097.80 282,808,014.50
National Agricultural Land and Water Management Dev. Proj. (NEMA) 2,986,963,231.80 3,510,384,749.40
Rural Finance & Comm. Initiative Project 9,704,369.10 10,314,556.60
Page 341 of 378
RURAL FINANCE PROJECT (RFP) 52,682,771.00 56,372,582.10
EDUCATION FOR ALL FAST TRACK 56177GM 420,086,000.00 446,500,000.00
Integrated Coastal & Marine Bio. Magt. P 62,607,726.60 66,544,350.30
Capacity Building for Nat.Counc.Art &Cul 23,746,786.80 25,239,927.80
Poverty Reduction Support Paper (PRSP) 5,412,322.30 5,752,636.20
Teaching Maths and Physics through E-Learning 9,405,909.20 9,997,330.20
The Gambia Association of Accountants 14,832,443.40 15,765,071.90
CAPACITY BUILDING IN PROJECT MANAGEMENT 11,432,831.40 12,233,567.30
COMM.BASED INFRASTRUCTURE & LIVELIHOOD 8,085,139.20 8,593,513.30
Feasib. Study for University of Gambia 8,607,626.90 9,210,490.40
FOOD SECURITY PROJECT (SOUTH-SOUTH CO-OP (G) 15,789,935.70 16,895,835.80
INSTITUTION AND CAPACITY BLDG PROJECT 2,263,912.60 2,422,473.20
Integrated Functional Literacy Project 18,325,312.80 19,608,786.40
NATIONAL WATER & ELECTRICITY COMPANY (NAWEC) - THE GAMBIA 15,002,145.90 16,052,870.50
Revised Linkage Project Between The Gambia and Turkey in Medicine and Allied Health Sciences 12,513,200.00 13,300,000.00
Support Food Secuity Under the Jeddah Declaration 13,407,000.00 14,250,000.00
First Literacy Project 3,766,486.70 3,620,413.30
TRADE GATEWAY PROJECT 10,623,297.90 11,291,265.40
Banjul Sewerage & Drainage Project 53,253,657.60 58,684,949.10
CRD Forestry Project 126,694,021.10 139,615,427.70
CRD Forestry Project II 111,276,961.60 122,625,996.50
RURAL WATER SUPPLY - KFW 62,741,623.50 69,140,583.90
RURAL WATER SUPPLY IV 12,997,358.90 14,322,947.50
Tech. Assist. for Farafenni-Laminkoto Rd 15,882,984.70 15,882,984.70
Essau-Kerewan Road Project 280,171,527.20 297,788,040.70
Technical and Vocational Education Training 15,641,500.00 16,625,000.00
Cotton Development Project & Gamcot 41,935,856.30 41,935,856.30
SUB-TOTAL 21,074,470,559.60 27,244,967,685.20
Page 342 of 378

GAMBIA BUDGET PERFORMANCE REPORT ADMINISTRATIVE FOR YEAR ENDING ON 31-Dec-2017
For BE00 to BE50 Loans, Grants, and GLF GMD'000s

BUD VAR TOT Q1 Q2 Q3 Q4 Target Actual Spend
Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
BE01 - Office of The President 831,734.22 36,620.40 795,113.82 133,571.41 196,505.51 257,415.19 207,621.71 5.26% 6.31% 95.60%
Recurrent 750,789.25 35,311.27 715,477.98 124,559.05 184,204.36 209,705.20 197,009.37
01-00 NA 0.00 (855.69) 855.69 -2,261.80 1,186.40 811.94 1,119.15
01-01 Office of The President 0.00 484.60 -484.60 -33.60 -12.09 -438.91
01-02 President's Household Division 0.00 15.45 -15.45 -15.45
01-04 Personnel Management Office 0.00 250.00 -250.00 -250.00
01-18 Office Of The Vice President And 62,724.22 2,850.09 59,874.13 9,094.42 20,562.58 11,035.48 19,181.65
National Assembly
01-19 HUMAN RESOURCE MANAGEMENT 71,823.52 3,443.12 68,380.41 14,877.62 17,771.63 15,238.12 20,493.04
01-20 Regional Administration and Governance 16,300.23 3,662.10 12,638.13 1,761.26 2,350.93 3,088.04 5,437.90
01-99 Strategy, Policy and Management 599,941.27 25,461.60 574,479.68 101,121.15 142,582.82 179,559.17 151,216.54
Development 80,944.97 1,309.13 79,635.83 9,012.36 12,301.15 47,709.99 10,612.33
01-0002 Office of The Vice President 950.00 950.00 0.00 0.00 0.00 0.00 0.00
01-0004 Divisional Administration - CRD 68,327.09 359.13 67,967.95 9,012.36 10,633.27 45,709.99 2,612.33
01-0477 National Records Service 10,000.00 0.00 10,000.00 0.00 0.00 2,000.00 8,000.00
01-0541 Office Of the Vice President 1,667.88 0.00 1,667.88 0.00 1,667.88 0.00 0.00
BE02 - National Assembly 127,317.00 5,804.87 121,512.13 17,406.44 36,880.18 27,268.96 39,956.55 0.81% 0.96% 95.44%
Recurrent 119,517.00 5,804.41 113,712.59 17,406.44 33,511.48 23,023.11 39,771.55
02-00 NA 0.00 (962.72) 962.72 -257.89 -743.50 829.65 1,134.46
02-02 Enactment of Bills, Ratification of 70.00 70.00 0.00 0.00 0.00 0.00 0.00
Treaties & Ag
02-03 Social Audit & Networking 5,450.00 253.15 5,196.85 0.00 2,679.31 1,981.35 536.19
02-99 Strategy, Policy Management 113,997.00 6,443.98 107,553.02 17,664.33 31,575.67 20,212.12 38,100.90 Page 343 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
Development 7,800.00 0.46 7,799.54 0.00 3,368.69 4,245.85 185.00

02-0000 NA 4,300.00 0.05 4,299.95 0.00 0.00 4,189.95 110.00
02-0281 National Assembly Complex 3,500.00 0.41 3,499.59 0.00 3,368.69 55.90 75.00
BE03 - Judiciary 71,128.66 2,997.37 68,131.29 11,266.14 15,871.70 17,634.15 23,359.30 0.45% 0.54% 95.79%
Recurrent 67,128.66 997.37 66,131.29 11,266.14 15,871.70 17,441.65 21,551.80
03-00 NA 0.00 (103.18) 103.18 -72.98 -257.28 6.98 426.46
03-01 Chief Justice Office 0.00 (26.57) 26.57 26.57
03-05 Subordinate Courts 0.00 (50.57) 50.57 50.57
03-06 Court Management 4,978.50 304.54 4,673.96 0.00 168.20 1,289.29 3,216.47
03-07 Access to Judiciary system 2,930.00 114.26 2,815.74 0.00 386.13 473.58 1,956.04
03-08 Indigenization of Judiciary 100.00 13.05 86.95 0.00 0.00 6.55 80.40
03-99 Strategy, policy and Management 59,120.16 745.83 58,374.33 11,312.54 15,574.66 15,665.26 15,821.87
Development 4,000.00 2,000.00 2,000.00 0.00 0.00 192.50 1,807.50
03-0007 Provincial Courts 4,000.00 2,000.00 2,000.00 0.00 0.00 192.50 1,807.50
BE04 - Independent Electoral Commission 45,592.77 121.09 45,471.67 32,383.52 7,413.21 2,013.95 3,661.00 0.29% 0.36% 99.73%
Recurrent 45,592.77 121.09 45,471.67 32,383.52 7,413.21 2,013.95 3,661.00
04-02 ELECTION MANAGEMENT 34,211.84 0.00 34,211.84 29,983.52 4,228.32 0.00 0.00
04-99 STRATEGY, POLICY AND 11,380.93 121.09 11,259.84 2,400.00 3,184.89 2,013.95 3,661.00
MANAGEMENT
BE05 - Public Service Commission 6,133.12 719.84 5,413.28 1,058.43 1,445.87 1,642.30 1,266.68 0.04% 0.04% 88.26%
Recurrent 6,133.12 719.84 5,413.28 1,058.43 1,445.87 1,642.30 1,266.68
05-00 NA 0.00 (7.50) 7.50 -5.83 -2.70 -2.13 18.16
05-02 Office of the Public Service Commission 0.00 0.00 0.00 0.00 0.00 0.00 0.00
05-03 PUBLIC SERVICE ADMINISTRATION 2,074.24 4.75 2,069.49 333.32 617.80 458.58 659.79
05-99 STRATEGY, POLICY AND 4,058.88 722.59 3,336.29 730.94 830.76 1,185.86 588.73
MANAGEMENT
BE06 - National Audit Office 65,809.55 18,633.61 47,175.93 10,037.46 15,735.73 9,935.59 11,467.16 0.42% 0.37% 71.69%
Recurrent 29,390.76 16,875.54 12,515.21 517.99 2,992.13 6,173.59 2,831.50
06-00 NA 0.00 10,056.11 -10,056.11 -4,852.19 -4,101.27 -81.54 -1,021.11
06-03 External Audit Service 3,795.70 358.50 3,437.19 940.79 1,379.37 404.44 712.59 Page 344 of 378
Consolidated Financial Statement For the Year Ended 31-Dec-2017

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

06-99 STRATEGY, POLICY AND 25,595.06 6,460.93 19,134.13 4,429.40 5,714.03 5,850.69 3,140.02
MANAGEMENT
Development 36,418.79 1,758.07 34,660.72 9,519.46 12,743.60 3,762.00 8,635.66

06-0562 National Audit (Construction of Office 36,418.79 1,758.07 34,660.72 9,519.46 12,743.60 3,762.00 8,635.66
Building)
BE07 - Ministry of Defence 545,359.67 -3,202.15 548,561.82 129,919.05 137,062.08 132,111.03 149,469.66 3.45% 4.36% 100.59%
Recurrent 543,359.67 (3,202.29) 546,561.96 129,919.05 136,223.20 132,111.03 148,308.68
07-00 NA 0.00 (21,099.50) 21,099.50 -1,570.71 793.46 108.85 21,767.90
07-01 Ministry of Defence 0.00 (5,384.49) 5,384.49 5,384.49
07-02 Armed Forces 0.00 335.62 -335.62 -335.62
07-04 Gambia National Guard 0.00 33.00 -33.00 -33.00
07-07 NATIONAL DEFENCE SECURITY 525,393.99 640.04 524,753.95 128,396.93 131,848.61 128,502.95 136,005.47
07-99 STRATEGY, POLICY MANAGEMENT 17,965.68 22,273.04 -4,307.36 3,125.84 3,581.13 3,499.23 -14,513.56
Development 2,000.00 0.14 1,999.86 0.00 838.88 0.00 1,160.98
07-0154 Army Camp 2,000.00 0.14 1,999.86 0.00 838.88 0.00 1,160.98
BE08 - Ministry of Interior 603,584.85 25,277.03 578,307.82 139,768.47 157,988.27 133,471.02 147,080.06 3.82% 4.59% 95.81%
Recurrent 601,577.85 23,747.82 577,830.02 139,768.47 157,566.77 133,414.72 147,080.06
08-00 NA 0.00 4,824.27 -4,824.27 -2,143.00 936.88 765.77 -4,383.90
08-01 Ministry of Interior 0.00 (89.11) 89.11 1.18 87.93
08-02 Police Force 0.00 3.30 -3.30 -1.18 -2.12
08-03 Immigration 0.00 1.23 -1.23 -1.23
08-05 Prisons 0.00 4.04 -4.04 -4.04
08-06 Law Enforcement and Crime Prevention 350,769.27 3,633.17 347,136.10 90,932.74 95,464.58 76,805.36 83,933.42
08-07 National And Non-Nat 83,018.65 7,016.64 76,002.01 18,119.52 18,806.06 18,868.20 20,208.22
Documentation,Migrants & Bord
08-08 Fire And safety Management 79,761.64 1,086.52 78,675.12 15,460.44 21,142.71 17,118.01 24,953.95
08-09 Custodial Rehabilitation And 67,063.64 5,380.18 61,683.45 15,950.69 15,120.90 14,213.32 16,398.54
Administration
08-99 Strategy, Policy And Management 20,964.66 1,887.59 19,077.07 1,449.31 6,095.64 5,648.09 5,884.04
Development 2,007.00 1,529.21 477.80 0.00 421.50 56.30 0.00
08-0008 Police Stations and Posts 800.00 322.21 477.80 0.00 421.50 56.30 0.00 Page 345 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

08-0009 Ministry of Interior 800.00 800.00 0.00 0.00 0.00 0.00 0.00
08-0010 Fire Services 100.00 100.00 0.00 0.00 0.00 0.00 0.00
08-0011 Immigration Department 307.00 307.00 0.00 0.00 0.00 0.00 0.00
08-0012 Prison Department 0.00 0.00 0.00 0.00 0.00 0.00 0.00
BE09 - Ministry of Tourism and Culture 27,780.00 2,249.32 25,530.68 3,087.59 5,223.84 10,143.21 7,076.03 0.18% 0.20% 91.90%
Recurrent 22,420.00 2,249.32 20,170.68 3,087.59 5,223.84 4,783.21 7,076.03
09-00 NA 0.00 (97.13) 97.13 -11.99 1.49 6.57 101.05
09-02 Sustainable Tourism Management 4,050.00 500.00 3,550.00 850.00 900.00 600.00 1,200.00
09-03 Arts And Culture Management 4,200.00 0.00 4,200.00 1,050.00 1,050.00 700.00 1,400.00
09-99 Strategy, policy and management 14,170.00 1,846.45 12,323.55 1,199.57 3,272.35 3,476.64 4,374.98
Development 5,360.00 0.00 5,360.00 0.00 0.00 5,360.00 0.00
09-0508 Ravamping Juffureh 5,360.00 0.00 5,360.00 0.00 0.00 5,360.00 0.00
BE10 - Ministry of Foreign Affairs 680,086.78 113,914.61 566,172.17 96,251.25 130,846.93 136,746.75 202,327.24 4.30% 4.50% 83.25%
Recurrent 635,858.98 99,032.74 536,826.24 96,251.25 130,846.93 132,794.22 176,933.84
10-00 NA 0.00 2,373.18 -2,373.18 -454.86 18.95 114.08 -2,051.34
10-01 Ministry of Foreign Affairs 0.00 (0.73) 0.73 0.73
10-04 High Commission Freetown 0.00 612.17 -612.17 -612.17
10-06 Embassy Brussels 0.00 604.06 -604.06 -604.06
10-07 Embassy Riyadh 0.00 1,124.22 -1,124.22 -1,124.22
10-10 Embassy Paris 0.00 1,149.36 -1,149.36 -1,149.36
10-13 Consulate General Jeddah 164.00 454.47 -290.47 0.00 0.00 0.00 -290.47
10-14 Embassy Morocco 0.00 265.67 -265.67 -265.67
10-15 Embassy Havana 0.00 352.80 -352.80 -352.80
10-19 Embassy Addis Ababa 0.00 655.24 -655.24 -655.24
10-22 Embassy Doha 0.00 1,310.18 -1,310.18 -1,310.18
10-26 Embassy Spain 0.00 1,840.16 -1,840.16 -1,840.16
10-40 Embassy Management 555,012.75 79,036.10 475,976.65 89,465.04 117,198.21 105,369.21 163,944.18
Development 44,227.80 14,881.87 29,345.93 0.00 0.00 3,952.53 25,393.40
10-0000 NA 5,383.63 1,657.13 3,726.50 0.00 0.00 3,726.50 0.00 Page 346 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

10-0543 Gambia Embassy - Bissau 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10-0544 Gambia Embassy - Freetown 4,911.80 2,755.55 2,156.25 0.00 0.00 0.00 2,156.25
10-0545 Gambia Embassy - Washington 226.03 0.00 226.03 0.00 0.00 226.03 0.00
10-0546 Gambia Embassy - Abuja 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10-0558 Gambia Embassy Brussels 10,000.00 10,000.00 0.00 0.00 0.00 0.00 0.00
10-0559 Gambia Embassy Mauritania 0.00 0.00 0.00 0.00 0.00 0.00 0.00
10-0560 Gambia Embassy Riyadh 23,237.15 0.00 23,237.15 0.00 0.00 0.00 23,237.15
10-0569 GAMBIA EMBASSY ADDIS 469.19 469.19 0.00 0.00 0.00 0.00 0.00
ABABA-REHAB OF BUILDING & FAC
BE11 - Attorney General's Chambers & Ministry 73,385.95 12,671.09 60,714.85 7,238.96 9,679.19 17,313.98 26,482.73 0.46% 0.48% 82.73%
of Justice
Recurrent 71,595.95 10,881.09 60,714.85 7,238.96 9,679.19 17,313.98 26,482.73
11-00 NA 0.00 101.91 -101.91 -46.47 -355.31 179.60 120.28
11-01 Ministry of Justice 0.00 (779.91) 779.91 779.91
11-03 Strengthening Litigation And Legal 3,721.00 1,273.19 2,447.81 374.42 1,025.72 658.20 389.47
Advice Process
11-04 Documentation And Improvement Of 1,768.00 662.82 1,105.18 0.00 787.19 190.00 127.99
Legislation Draft
11-05 Quality Registration Service To The 4,324.00 2,269.69 2,054.31 0.00 369.00 186.75 1,498.56
Public
11-06 Provision Of Intestate Services 1,118.00 724.20 393.80 0.00 95.00 0.00 298.80
11-99 Strategy, policy and Management 60,664.95 6,629.20 54,035.75 6,911.01 7,757.59 16,099.43 23,267.73
Development 1,790.00 1,790.00 0.00 0.00 0.00 0.00 0.00
11-0563 Ministry Of Justice 1,790.00 1,790.00 0.00 0.00 0.00 0.00 0.00
BE12 - Ministry of Finance 804,406.55 66,952.05 737,454.50 137,006.84 167,296.71 187,724.41 245,426.55 5.09% 5.86% 91.68%
Recurrent 725,991.08 17,395.21 708,595.87 135,009.77 165,765.01 186,192.71 221,628.40
12-00 NA 0.00 (4,548.26) 4,548.26 -224.60 -490.85 -1,252.01 6,515.72
12-01 Ministry of Finance and Economic Affairs 0.00 (2,837.53) 2,837.53 2,837.53
12-03 Directorate of National Treasury 0.00 94.40 -94.40 -94.40

12-12 Internal Audit Services 0.00 30.78 -30.78 -30.78
12-13 Macroeconomic Management 9,931.80 1,111.71 8,820.09 489.46 2,794.21 3,473.02 2,063.40
Page 347 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

12-14 Financial Systems and Government 136,320.45 11,595.45 124,725.00 22,146.99 27,179.03 44,818.47 30,580.50
Accounting
12-15 Resource Mobilization and Aid 4,919.90 335.13 4,584.76 304.68 1,755.46 1,722.54 802.09
Coordination
12-16 Economic Cooperation 651.01 270.01 381.00 6.75 75.66 210.52 88.07
12-17 Internal Audit Services 10,105.23 410.29 9,694.94 1,899.35 2,190.94 2,820.67 2,783.98
Development 78,415.47 49,556.84 28,858.63 1,997.07 1,531.70 1,531.70 23,798.15
12-0280 Financial Governance ISEFG II Project 0.00 (0.42) 0.42 0.00 0.42
12-0509 Strategy , policy And Management 24,129.00 2,300.42 21,828.58 0.00 0.00 0.00 21,828.58
12-0511 Economic Cooperation 13,000.00 13,000.00 0.00 0.00 0.00 0.00 0.00
12-0538 ISEFG ||| Project 22,596.46 19,181.83 3,414.63 1,074.57 609.20 634.20 1,096.65
12-0539 IFMIS Additional Financing Project 18,690.01 15,075.01 3,615.00 922.50 922.50 897.50 872.50
BE13 - Pensions and Gratuties 169,000.00 21,588.62 147,411.38 32,215.32 45,034.14 35,736.34 34,425.58 1.07% 1.17% 87.23%
Recurrent 169,000.00 21,588.62 147,411.38 32,215.32 45,034.14 35,736.34 34,425.58
13-00 NA 0.00 35,852.34 -35,852.34 132.82 -6,279.64 -234.45 -29,471.06
13-01 Pensions and Gratuities 0.00 (30.12) 30.12 -5.19 -27.78 -6.78 69.87
13-13 PENSIONS AND GRATUITIES 169,000.00 (14,233.59) 183,233.59 32,087.69 51,341.55 35,977.57 63,826.77
BE14 - Ombudsman 17,106.40 2,967.24 14,139.16 3,607.82 3,607.82 3,574.61 3,348.92 0.11% 0.11% 82.65%
Recurrent 17,106.40 2,967.24 14,139.16 3,607.82 3,607.82 3,574.61 3,348.92
14-01 Office of the Ombudsman 0.00 (341.44) 341.44 6.67 91.70 66.17 176.91
14-02 Regional Offices 0.00 (27.83) 27.83 18.50 9.33
14-03 Dispensation Of Administrative Justice 4,060.64 564.79 3,495.85 891.88 1,245.78 1,043.88 314.31
BE15 - Centralized Services 346,043.50 -9,952.76 355,996.26 52,838.96 106,306.10 84,513.60 112,337.59 2.19% 2.83% 102.88%
Recurrent 346,043.50 (9,952.76) 355,996.26 52,838.96 106,306.10 84,513.60 112,337.59
15-00 NA 0.00 (11,383.09) 11,383.09 -500.00 11,883.09 0.00
15-15 CENTRALISED SERVICES 346,043.50 1,430.33 344,613.17 52,838.96 106,806.10 72,630.52 112,337.59
BE16 - Ministry of Local Government and 202,153.18 149,611.75 52,541.42 7,081.43 10,391.17 10,922.97 24,145.86 1.28% 0.42% 25.99%
Lands
Page 348 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
Recurrent 59,823.18 7,281.75 52,541.42 7,081.43 10,391.17 10,922.97 24,145.86

16-00 NA 0.00 451.45 -451.45 -389.11 -134.74 -51.54 123.94
16-01 Ministry of Lands & Reg. Government 0.00 7.60 -7.60 -2.60 -5.00
16-08 Land Resources Management 18,084.67 1,377.36 16,707.30 1,575.69 2,164.73 3,235.25 9,731.64
16-09 Community Development and Good 17,988.45 3,887.73 14,100.72 2,430.87 3,473.24 3,161.64 5,034.97
Governance
Development 142,330.00 142,330.00 0.00 0.00 0.00 0.00 0.00
16-0519 Rural Infrastructure Development Project 142,330.00 142,330.00 0.00 0.00 0.00 0.00 0.00
BE17 - Ministry of Agriculture 968,644.81 741,059.82 227,584.99 36,580.51 62,763.79 61,346.55 66,894.14 6.13% 1.81% 23.50%
Recurrent 159,864.86 12,308.48 147,556.38 26,548.79 37,202.72 40,390.44 43,414.43
17-00 Ministry of Agriculture DEV 0.00 (40.94) 40.94 -378.07 -342.33 194.13 567.20
17-08 Office of the Director General 0.00 9.83 -9.83 -9.83
17-23 CROP PRODUCTION AND 16,200.94 1,822.45 14,378.49 798.10 4,935.71 2,790.19 5,854.48
PRODUCTIVITY
17-24 Livestock Production and Productivity 9,805.00 1,211.64 8,593.36 1,345.32 1,842.87 2,260.65 3,144.52
17-25 Develop. of Agric. Value Chain & market 1,667.50 216.22 1,451.28 0.00 0.00 0.00 1,451.28
Prom
17-26 Research and Development 24,940.00 7.47 24,932.53 6,229.73 9,061.00 6,482.74 3,159.07
Development 808,779.95 728,751.34 80,028.61 10,031.72 25,561.06 20,956.12 23,479.71
17-0049 Special Programme for Food Security 0.00 (1.62) 1.62 1.62
(SPFS)
17-0263 Central Project Co-ordination Unit 14,975.00 113.87 14,861.13 2,193.31 2,491.30 5,849.99 4,326.54
17-0270 Regional Agricultural Directorate, 5,568.80 362.26 5,206.54 0.00 4,104.21 733.55 368.78
Kerewan-NBR
17-0271 Regional Agric. Directorate, 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Kuntaur-CRR North
17-0272 Regional Agricultural Directorate, 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Sapu-CRR South
17-0273 Regional Agricultural 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Directorate,Basse-URR
Page 349 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

17-0274 Regional Agricultural Directorate, 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Jenoi-LRR
17-0275 Regional Agricultural Directorate, 1,000.00 0.00 1,000.00 0.00 1,000.00 0.00 0.00
Yundum-WR
17-0276 Agricultural Technical Services 590.00 0.00 590.00 0.00 0.00 0.00 590.00
17-0448 Livestock Horticultural Development 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Project
17-0468 West Africa Agricultural Productivity 49.20 0.00 49.20 49.20 0.00 0.00 0.00
Project
17-0479 National Agricultural Land and Water 10,400.00 4,816.14 5,583.86 980.06 1,410.00 1,740.80 1,453.00
Mgt Project
17-0483 Food & Agric. Sector Deve. Proj. 312,500.00 308,500.00 4,000.00 895.43 1,050.00 1,065.00 989.57
FASDEP
17-0490 Department of Livestock 8,004.00 1,844.01 6,159.99 1,443.00 1,675.00 1,563.75 1,478.24
17-0522 Gambia Commercial Agricultural Value 105,200.00 99,720.00 5,480.00 1,504.50 1,440.00 1,440.00 1,095.50
Chain (GCAV)
17-0523 Building Resilience Against Food and 75,002.26 74,812.28 189.98 189.98 0.00 0.00 0.00
Nutrition Ins
17-0536 Build ReslietorecurringFood 102,131.68 100,348.68 1,783.00 332.00 498.00 249.00 704.00
InsecuprojectTheGambia
17-0542 Agriculture Value Chain Development 141,915.00 137,015.00 4,900.00 940.00 1,320.00 1,350.00 1,290.00
Project
17-2716 PRODUCTION AND PRODUCTIVTY 20,163.00 1,132.67 19,030.33 1,504.25 8,725.95 2,882.28 5,917.85
PROJECT
17-2717 Strategy Policy and Management 4,650.00 75.20 4,574.80 0.00 1,846.60 1,472.35 1,255.85
Development Project
17-2718 Development of Agriculture Value Chain 2,000.00 12.84 1,987.16 0.00 0.00 609.40 1,377.76
and Market
17-2719 Research and Development Project 4,631.00 0.00 4,631.00 0.00 0.00 2,000.00 2,631.00
BE18 - Ministry of Works, Construction & 510,236.59 262,635.05 247,601.54 43,469.56 25,944.24 118,074.23 60,113.51 3.23% 1.97% 48.53%
Infrastructure
Recurrent 75,296.91 6,751.96 68,544.95 8,523.85 12,278.58 30,806.32 16,936.19
18-00 NA 0.00 (64.37) 64.37 -40.15 -32.10 -72.05 208.67
18-01 Ministry of Transport, Works & 0.00 (0.82) 0.82 0.82
Infrastructure
18-04 Building 0.00 15.54 -15.54 -15.54
18-11 Road Transport Management 6,016.50 2,558.43 3,458.07 349.66 517.93 1,842.96 747.53 Page 350 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

18-12 Road Infrastructure Management 45,218.00 0.00 45,218.00 5,684.00 7,866.00 21,834.00 9,834.00
Development 434,939.68 255,883.09 179,056.59 34,945.71 13,665.66 87,267.91 43,177.31
18-0068 Road Maintenance 0.40 0.40 0.00 0.00 0.00 0.00 0.00
18-0283 Banjul Int'l Airport Improvement Project 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18-0284 Brikama-Dimbaya-Darsilami Rd Project 0.00 0.00 0.00 0.00 0.00 0.00 0.00
18-0286 Bamba-Tenda Yelli-Tenda Transgambia 48,752.28 48,752.28 0.00 0.00 0.00 0.00 0.00
Bridge
18-0493 Sukuta - Jambanjelly 69,000.00 39,000.00 30,000.00 18,809.48 0.00 11,190.52 0.00
18-0506 Government Infrastructure Management 5,000.00 4,007.39 992.61 126.00 699.29 167.32 0.00
18-0507 Road Transport Management 129,587.00 108.54 129,478.46 16,010.23 12,966.37 74,081.88 26,419.98
18-0540 Laminkoto-Passimass Road Project 173,400.00 164,004.15 9,395.85 0.00 0.00 0.00 9,395.85
18-0557 Strategy Policy & management 9,200.00 10.33 9,189.67 0.00 0.00 1,828.19 7,361.48
BE19 - Ministry of Trade,Industry & 90,215.06 15,521.91 74,693.15 18,229.76 15,950.89 22,102.86 18,409.63 0.57% 0.59% 82.79%
Employment
Recurrent 79,370.96 4,677.81 74,693.15 18,229.76 15,950.89 22,102.86 18,409.63
19-00 NA 0.00 (8.27) 8.27 -44.34 21.37 -0.54 31.79
19-01 Ministry of Trade, Indus, Rag.Intag. & 0.00 (1.86) 1.86 1.86
Empl
19-07 Trade Development 0.00 (518.48) 518.48 325.66 192.82
19-10 Trade Development 18,490.43 0.02 18,490.41 2,882.80 2,966.53 8,104.50 4,536.58
19-11 Industrial and Enterprise Management 29,335.22 10.00 29,325.22 7,134.65 6,300.00 7,300.00 8,590.58
19-12 Employment Creation and Labor 2,670.82 33.75 2,637.07 126.84 723.17 1,029.16 757.90
Administration
Development 10,844.10 10,844.10 0.00 0.00 0.00 0.00 0.00
19-0520 Empretec Project 10,844.10 10,844.10 0.00 0.00 0.00 0.00 0.00
BE20 - Ministry of Basic and Secondary 1,600,548.56 353,630.25 1,246,918.30 322,859.65 276,897.19 296,891.79 350,269.67 10.13% 9.90% 77.91%
Education
Recurrent 1,438,896.12 254,969.49 1,183,926.63 312,861.78 261,897.19 278,891.79 330,275.87
Page 351 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

20-00 NA 0.00 (1,951.72) 1,951.72 -9,272.82 -658.07 -44,285.40 56,168.01
20-01 Education Management 2,000.00 558.98 1,441.02 0.00 0.00 0.00 1,441.02
20-02 Basic Education 0.00 12.91 -12.91 -11.32 -1.59
20-08 Basic Education Management 1,197,576.11 216,786.85 980,789.25 238,767.94 216,431.26 285,889.76 239,700.30
20-09 Secondary Education Management 155,626.30 13,249.04 142,377.26 78,447.60 33,813.92 23,702.36 6,413.38
20-99 Strategy, policy and Management 83,693.72 26,313.42 57,380.29 4,919.07 12,310.08 13,596.39 26,554.76
Development 161,652.44 98,660.77 62,991.67 9,997.87 15,000.00 18,000.00 19,993.80
20-0070 Catalytic Fund Fast Track Initiative (FTI) 7,000.00 4,081.20 2,918.80 0.00 1,100.00 1,800.00 18.80
20-0083 Third Education Sector Project - Basic 17,754.44 11,998.31 5,756.13 68.82 3,655.83 912.71 1,118.77
Education
20-0084 Gambia/ADF Education III Project 7,000.00 (133.33) 7,133.33 888.89 2,568.52 2,300.00 1,375.93
20-0085 Third Education Sector Project - Girl's 97,298.00 75,083.84 22,214.16 2,658.03 1,579.34 3,760.00 14,216.79
Education
20-0092 Third Educ Sector Proj-Policy 1,000.00 294.12 705.88 250.00 455.88 0.00 0.00
Plan,Budget&Research
20-0093 Third Education Project - Mgt of External 600.00 24.63 575.37 597.87 0.00 0.00 -22.50
Sector
20-0171 Third Education Sector Project -Special 16,500.00 7,400.00 9,100.00 1,500.00 1,106.94 5,473.06 1,020.00
Programmes
20-0172 Third Edu Sector Proj-Phase 2 14,500.00 (90.50) 14,590.50 4,034.26 4,533.49 3,754.24 2,268.52
Expansion
20-0498 Read project for DLI 0.00 2.50 -2.50 -2.50
BE21 - Ministry of Health 1,031,957.34 249,490.74 782,466.60 153,435.91 161,618.47 167,100.51 300,311.72 6.53% 6.21% 75.82%
Recurrent 793,958.79 14,296.84 779,661.95 153,441.11 161,618.47 164,301.95 300,300.42
21-00 NA 0.00 385.38 -385.38 -239.92 170.31 -250.20 -65.57
21-01 Ministry of Health and Social Welfare 0.00 (164.79) 164.79 -6.64 -18.99 -7.29 197.70
21-03 Planning and Information 0.00 51.72 -51.72 -51.72
21-55 Capacity Building for Disease Control 0.00 7.41 -7.41 -7.41
21-68 HEALTH PROGRAM 2,065.50 1,390.00 675.50 34.50 0.00 400.00 241.00
21-69 FAMILY HEALTH 24,522.00 195.98 24,326.02 0.00 18,423.48 1,341.50 4,561.04
21-70 SOCIAL WELFARE 1,570.00 785.94 784.06 0.00 125.19 274.20 384.68
21-71 DISEASE CONTROL 145,109.00 2,663.13 142,445.87 0.00 1,086.98 445.59 140,913.30 Page 352 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

21-99 STRATRGY, POLICY AND 620,692.29 8,982.07 611,710.22 153,653.17 141,831.50 162,105.57 154,119.99
MANAGEMENT
Development 237,998.56 235,193.90 2,804.65 -5.20 0.00 2,798.56 11.30

21-0106 Health Facilities Project 0.00 (6.10) 6.10 -5.20 11.30
21-0548 General Administration 102,998.56 100,200.00 2,798.56 0.00 0.00 2,798.56 0.00
21-0549 RCH Commodity Security 40,000.00 40,000.00 0.00 0.00 0.00 0.00 0.00
21-0550 Immunisation 35,000.00 35,000.00 0.00 0.00 0.00 0.00 0.00
21-0551 Social Protection Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00
21-0552 Malaria Control Services 60,000.00 60,000.00 0.00 0.00 0.00 0.00 0.00
BE22 - Ministry of Youth & Sports 56,722.53 2,474.51 54,248.02 7,163.99 19,003.14 10,814.14 17,266.75 0.36% 0.43% 95.64%
Recurrent 48,822.53 1,991.29 46,831.24 6,163.99 15,586.36 10,814.14 14,266.75
22-00 NA 0.00 (8.56) 8.56 -36.94 31.52 -7.46 21.44
22-03 Support to Youth and Enterprise 15,180.00 326.94 14,853.06 2,217.37 5,643.28 2,603.00 4,389.40
Development
22-04 Promotion and Development of Sports 5,330.00 287.11 5,042.89 900.23 1,489.50 915.00 1,738.16
Development 7,900.00 483.22 7,416.78 1,000.00 3,416.78 0.00 3,000.00
22-0109 Ministry of Youth and Sports 2,000.00 270.12 1,729.88 0.00 1,729.88 0.00 0.00
22-2721 Gambia Songhai Initiative Project 5,900.00 213.10 5,686.90 1,000.00 1,686.90 0.00 3,000.00
BE23 - Ministry of Enviroment,Climate 214,666.41 29,172.57 185,493.84 10,232.33 15,743.42 136,837.97 22,680.13 1.36% 1.47% 86.41%
Change,W/Resouces,W
Recurrent 61,370.56 3,483.64 57,886.91 10,232.33 14,743.92 15,824.92 17,085.75
23-00 NA 0.00 (107.45) 107.45 -79.02 -123.06 24.37 285.17
23-09 Sound Environment Management 0.00 3.42 -3.42 -3.42
23-10 National Biodiversity Conservation and 0.00 1.00 -1.00 -1.00
management
23-11 Sound Environment Management 28,048.33 30.86 28,017.47 3,618.58 7,707.75 8,483.29 8,207.85
23-12 National Biodiversity Conservation and 3,950.00 7.37 3,942.63 555.51 943.10 744.15 1,699.86
Management
Development 153,295.85 25,688.92 127,606.93 0.00 999.50 121,013.05 5,594.38
23-0000 NA 340.00 160.19 179.81 0.00 0.00 0.00 179.81 Page 353 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

23-0174 Co-ordi of European Commu 1,892.00 166.65 1,725.35 0.00 0.00 13.05 1,712.30
Prog -Forestry
23-0444 Implement Quality Mgt System-Central 503.00 1.23 501.77 0.00 0.00 0.00 501.77
Forecasting
23-0518 Sound Environment 4,000.00 0.00 4,000.00 0.00 999.50 0.00 3,000.50
23-0533 Strategy Policy and Management 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Development Project
23-0535 OMVG Energy Project 121,000.00 0.00 121,000.00 0.00 0.00 121,000.00 0.00
23-0554 Protection, Manag & Conservation of 9,705.00 9,705.00 0.00 0.00 0.00 0.00 0.00
Flora & Fauna
23-0555 Ministry of Environment Climate Change 9,208.00 9,208.00 0.00 0.00 0.00 0.00 0.00
Natural Re
23-0556 Sustainable Manag. & Conseration of 6,647.85 6,447.85 200.00 0.00 0.00 0.00 200.00
Fisheries Res
BE24 - Ministry of Comm,Info & Info Tech 49,335.30 32,343.57 16,991.73 2,256.15 5,567.28 4,467.50 4,700.80 0.31% 0.13% 34.44%
Recurrent 18,600.30 2,343.57 16,256.73 2,256.15 4,832.28 4,467.50 4,700.80
24-00 NA 0.00 (337.44) 337.44 -58.50 18.93 0.08 376.93
24-01 Ministry of Info,Commun. & Infrustrure 0.00 (0.35) 0.35 0.35
24-04 Information Services 0.00 0.00 0.00 0.00 0.00 0.00 0.00
24-05 Information and Communication 1,565.00 381.02 1,183.98 0.00 301.22 260.16 622.60
Technology
Development 30,735.00 30,000.00 735.00 0.00 735.00 0.00 0.00
24-0527 West Africa Regional Communication 30,735.00 30,000.00 735.00 0.00 735.00 0.00 0.00
Infrastructure
BE25 - Ministry of Fisheries 18,242.14 1,828.45 16,413.69 1,960.77 3,547.29 3,833.09 7,072.54 0.12% 0.13% 89.98%
Recurrent 14,742.14 (671.55) 15,413.69 1,960.77 3,547.29 3,833.09 6,072.54
25-00 NA 0.00 (204.57) 204.57 -13.73 6.71 -41.41 253.00
25-01 Ministry of Fisheries 0.00 (1,029.14) 1,029.14 1,029.14
25-06 Fisheries Development and 1,849.96 0.00 1,849.96 239.33 538.45 403.14 669.05
Management
25-99 Strategy, Policy and Management 12,892.18 562.17 12,330.02 1,735.18 3,002.13 3,471.36 4,121.35
Development 3,500.00 2,500.00 1,000.00 0.00 0.00 0.00 1,000.00
25-0000 NA 200.00 100.00 100.00 0.00 0.00 0.00 100.00 Page 354 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

25-0126 Quality Control Laboratory 1,800.00 900.00 900.00 0.00 0.00 0.00 900.00
25-0127 Fisheries Development Fund 1,500.00 1,500.00 0.00 0.00 0.00 0.00 0.00
BE27 - Ministry of Tertiary & Higher Education 892,047.05 701,971.98 190,075.07 17,039.63 26,902.40 53,685.76 92,447.28 5.64% 1.51% 21.31%
Recurrent 168,837.44 17,873.86 150,963.57 17,039.63 21,902.40 46,685.76 65,335.78

27-00 NA 0.00 (62.37) 62.37 -7.93 -31.96 -326.99 429.25
27-01 Education Management 0.00 (44.14) 44.14 44.14
27-08 Human Capital Formation 148,533.03 11,678.26 136,854.77 14,813.24 17,695.81 42,813.77 61,531.96
27-99 Strategy, Policy and Programme 20,304.40 6,302.11 14,002.29 2,234.32 4,238.55 4,198.99 3,330.43
Management
Development 723,209.61 684,098.11 39,111.50 0.00 5,000.00 7,000.00 27,111.50
27-0000 NA 600.00 600.00 0.00 0.00 0.00 0.00 0.00
27-0258 University of The Gambia Campus 640,647.21 605,535.71 35,111.50 0.00 3,000.00 5,000.00 27,111.50
Project
27-0454 Technical and Vocational Education & 6,600.00 2,600.00 4,000.00 0.00 2,000.00 2,000.00 0.00
Training-ROC
27-0561 African Centers of Excellence 75,362.40 75,362.40 0.00 0.00 0.00 0.00 0.00
BE28 - Ministry of Energy 12,871.16 2,170.03 10,701.12 1,421.69 1,847.00 4,144.56 3,287.88 0.08% 0.08% 83.14%
Recurrent 12,871.16 2,170.03 10,701.12 1,421.69 1,847.00 4,144.56 3,287.88
28-00 NA 0.00 (9.69) 9.69 -17.53 1.77 15.54 9.90
28-01 Ministry of Energy 0.00 7.02 -7.02 -7.02
28-03 Access to energy 1,962.45 1,639.66 322.79 322.79 0.00 0.00 0.00
28-99 Strategy, Policy and Management 10,908.71 533.04 10,375.67 1,116.44 1,852.24 4,129.02 3,277.97
BE29 - Ministry of Petroleum and Energy 10,165.28 821.31 9,343.97 573.84 2,372.56 3,561.17 2,836.40 0.06% 0.07% 91.92%
Recurrent 10,165.28 821.31 9,343.97 573.84 2,372.56 3,561.17 2,836.40
29-00 NA 0.00 (21.48) 21.48 -9.14 -8.82 1.86 37.59
29-99 Strategy, Policy and Management 10,165.28 842.79 9,322.49 582.99 2,381.38 3,559.31 2,798.81
BE50 - National Debt Service 5,731,752.34 370,630.64 5,361,121.71 672,515.80 492,883.52 1,674,464.71 2,521,257.67 36.27% 42.57% 93.53%
Debt 5,731,752.34 370,630.64 5,361,121.71 672,515.80 492,883.52 1,674,464.71 2,521,257.67
50-2004 30 year GOVT. BOND 6.5% Sept. 2010 587,985.23 5,616.45 582,368.78 0.00 0.00 0.00 582,368.78
50-2005 Treasury Bills 3,341,755.75 52,875.94 3,288,879.81 351,716.00 154,102.23 1,352,522.57 1,430,539.00 Page 355 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

50-2105 USD-Farmer Managed Rice Irrigation 6,929.55 439.15 6,490.40 2,789.91 0.00 3,181.88 518.62
Proj.
50-2122 JPY- Lowlands Agric. 1,763.36 1,417.57 345.79 290.84 0.00 54.95 0.00
Development(LADEP)
50-2124 JPY-Health Servicies Development II 5,119.02 847.52 4,271.50 2,042.25 0.00 2,229.25 0.00
50-2127 Artisanal Fisheries Dev. Project 14,694.25 116.80 14,577.45 7,231.39 0.00 7,346.07 0.00
50-2128 EUR-COMMUNITY SKILLS 4,259.14 1,146.06 3,113.08 1,508.98 0.00 1,604.10 0.00
IMPROVEMENT PROJECT
50-2129 EUR- Peri-Urban Smallholder Improv. 6,569.64 2,001.18 4,568.46 2,187.35 0.00 2,381.11 0.00
Proj
50-2130 EUR-Nat.Resource 2,718.97 653.11 2,065.85 983.92 0.00 1,081.94 0.00
Dev.&Managt.PJ.(OMVG)
50-2132 JPY-COASTAL PROTECTION PROJ. 176.77 176.77 0.00 0.00 0.00 0.00 0.00
ADF
50-2133 JPY- RURAL ELECTRIFICATION 4,092.45 1,332.32 2,760.13 1,530.99 0.00 1,229.14 0.00
PROJECT
50-2134 USD-BASIC EDUCATION 13,850.51 2,896.49 10,954.01 5,279.20 0.00 5,674.81 0.00
PROJ.(EDUCATION III)
50-2135 USD-Nerica Rice Dessemination 1,864.03 1,142.92 721.10 661.68 0.00 687.83 -628.41
Project
50-2138 Particip. Intg W/shed Management 22,575.85 567.59 22,008.26 11,229.76 0.00 9,004.81 1,773.68
Project
50-2139 Particip. Intg W/shed Management 4,375.85 2,100.22 2,275.63 0.00 0.00 2,275.63 0.00
Project
50-2140 EUR- Invasive Aquatic Weeds project 334.35 167.15 167.19 150.52 0.00 167.19 -150.52
50-2145 Suppl.Ln.Agremt to Fin. Art.Fish.Dev.pj 18,537.24 481.69 18,055.55 8,943.04 0.00 9,112.51 0.00
50-2208 Kombo Coastal Roads Project BADEA 11,854.69 5,627.16 6,227.53 3,047.50 3,180.03 0.00 0.00
50-2209 THIRD EDUCATION PROGRAM 6,984.29 326.07 6,658.22 0.00 0.00 6,145.28 512.93
50-2210 TRADITIONAL FISHING 41,155.52 493.75 40,661.77 27,968.01 0.00 12,693.76 0.00
DEVELOPMENT PROJECT
50-2211 Banjul Intl. Airport Dev. Proj 19,919.12 135.10 19,784.02 1,701.23 0.00 18,082.79 0.00
50-2212 Farafenni - Laminkoto Road Project 38,706.93 899.17 37,807.76 27,303.18 0.00 8,744.11 1,760.48
50-2213 RURAL ELECTRIFICATION 19,385.42 369.07 19,016.35 9,352.94 0.00 9,663.41 0.00
PROJECT - BADEA
50-2215 Mandinaba - Soma Road Project 42,803.07 5,728.98 37,074.09 12,649.94 13,327.99 292.02 10,804.14
Page 356 of 378
For BE00 to BE50 Loans, Grants, and GLF USD'000s

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
50-2216 Brikama- Dimbaya- Darsilami Road 6,324.99 2,905.39 3,419.60 1,653.83 1,765.77 0.00 0.00
Project
50-2219 Kotu Power Generation Plant Exp. 1,329.82 695.44 634.38 634.38 0.00 0.00 0.00
Project
50-2220 Cconstruction of Laminkoto-Passimus 259.33 259.33 0.00 0.00 0.00 0.00 0.00
Road Project
50-2221 Line of Credit for the Social Development 249.67 13.72 235.94 94.87 0.00 141.07 0.00
Fund
50-2222 Support to Basic and Secondary 222.19 222.19 0.00 0.00 0.00 0.00 0.00
Education
50-2307 Urban Water Supply Cr. Fac.1991 Lot 16,524.73 15,343.12 1,181.60 1,093.19 88.41 0.00 0.00
10
50-2308 Urban Water Supply cr.fac1990 Lot 4 12,436.06 11,610.76 825.30 778.57 46.73 0.00 0.00
50-2323 PARTICIPATORY 15,488.00 10,219.18 5,268.82 3,833.31 0.00 87.78 1,347.73
HEALTH&NUTRITION PROJECT
50-2324 Third Education Sector Project 3128 6,319.52 2,930.33 3,389.19 1,278.48 0.00 1,394.42 716.29
50-2335 HIV/AIDS Rapid Response Project 37,298.08 22,466.59 14,831.50 0.00 7,334.10 0.00 7,497.40
50-2337 Gateway Project. 3606 10,756.08 2,119.11 8,636.97 8,397.57 0.00 239.39 0.00
50-2339 Capac.Build.for Economic Mgt Project 18,733.92 5,097.12 13,636.80 0.00 10,732.94 0.00 2,903.86
50-2340 Poverty Alleviation & Capacity Bldg Proj 33,479.58 8,103.80 25,375.78 0.00 3,696.99 0.00 21,678.79
50-2347 African Emergency Locust Project 14,586.75 2,266.98 12,319.76 1,076.46 0.00 10,455.24 788.06
50-2351 Poverty Alleviation&Capac.Bldg Proj 12,638.76 926.67 11,712.09 0.00 2,217.09 0.00 9,495.00
3176
50-2352 Commercial Agric And Value Chain Mgt 0.10 0.10 0.00 0.00 0.00 0.00 0.00
Project 5399
50-2354 OMVG Interconnection Project 700.00 1.03 698.97 0.00 698.97 0.00 0.00
50-2355 Additional Financing for the Child 3,700.07 3,700.07 0.00 0.00 0.00 0.00 0.00
Maternal and Nu
50-2356 African Higher Education Centres of 714.28 510.47 203.82 203.82 0.00 0.00 0.00
Excellence Pro
50-2357 Commercial Agriculture and Value Chain 7,598.87 6,110.28 1,488.59 446.94 26.53 1,015.13 0.00
Management
50-2400 Equip.Furniture & Drugs for Bwiam 5,607.18 51.88 5,555.30 0.00 1,361.87 2,792.43 1,401.00
Hosp.
Page 357 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

50-2407 Integrated Rural Development for 2,000.00 199.46 1,800.54 0.00 0.00 0.00 1,800.54
L/Stock
50-2408 Middle School Development Project 7,578.23 577.39 7,000.84 0.00 3,958.52 3,042.32 0.00
IDB
50-2409 Partic.Urgent Asst.in the Health Sector1 10,063.63 3,173.46 6,890.17 0.00 5,256.77 0.00 1,633.40
50-2410 Partic.Urgent Asst.in the Health Sector2 9,743.87 263.80 9,480.07 0.00 0.00 0.00 9,480.07
50-2412 Lower Basic Education Support Project 3,710.22 96.36 3,613.87 0.00 1,781.34 0.00 1,832.53
50-2413 GUNJUR RURAL WATER SUPPLY 122.46 3.28 119.17 0.00 58.74 0.00 60.43
50-2416 FOOD SECURITY 500.14 260.22 239.91 0.00 239.91 0.00 0.00
PROJ.(SOUTH-SOUTH)C0-OP
50-2419 WESTFIELD-SUKUTA ROAD PROJ. 22,521.11 32.76 22,488.34 0.00 11,084.92 0.00 11,403.42
50-2422 KOTU RING RURAL WATER SUPPLY 35,543.63 1,552.12 33,991.51 0.00 17,711.04 0.00 16,280.47
SYSTEM
50-2423 OMVG Agro-Pastoral Development 6,853.66 1,168.43 5,685.23 0.00 3,004.04 0.00 2,681.19
Project
50-2424 EXP. OF HEALTH FACILITIES 29,626.15 1,421.12 28,205.03 0.00 10,754.38 2,460.52 14,990.13
PROJECT - 55
50-2425 PROVI.OF 100 WATER POINT IN 4 12,114.97 869.54 11,245.43 0.00 5,453.38 0.00 5,792.05
DIVISIONS
50-2426 LOWLAND DEVELOPMENT 17,808.30 3,338.58 14,469.72 0.00 1,744.80 0.00 12,724.92
PROJECT-61
50-2427 LOWLAND DEVELOPMENT 4,415.89 1,989.84 2,426.05 0.00 2,093.87 0.00 332.18
PROJECT-62
50-2428 Brikama Power Station Project 140,644.28 12,999.05 127,645.23 18,757.88 8,593.88 5,367.04 94,926.43
50-2429 EXP. OF HEALTH FACILITIES 3,656.97 1,906.66 1,750.31 0.00 1,750.31 0.00 0.00
PROJECT - 56
50-2430 IsDB-DEVELOP.OF THE UNIV.OF 20,561.04 775.39 19,785.65 0.00 0.00 0.00 19,785.65
THE GAMBIA
50-2433 20MW Brikama II Power Project 1,958.92 1,958.92 0.00 0.00 0.00 0.00 0.00
50-2434 Implementation of ECOWAN Program 400.00 400.00 0.00 0.00 0.00 0.00 0.00
50-2436 The Bilingual Education Support Project 5,771.26 1,935.70 3,835.57 0.00 0.00 0.00 3,835.57
50-2437 Lease Agreement: Brikama II Power 39,835.42 1,002.16 38,833.26 0.00 1,750.25 0.00 37,083.01
Page 358 of 378
Consolidated Financial Statement For the Year Ended 31-Dec-2017

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

50-2438 Comm.Based Infras.&Livelihood 25,076.90 1,829.82 23,247.08 0.00 0.00 0.00 23,247.08
Impro.Proj
50-2440 Rural Water Supply in Gunjur Project 1,292.10 1,292.10 0.00 0.00 0.00 0.00 0.00
50-2442 Enhancing Value In The Groundnut 166.82 166.82 0.00 0.00 0.00 0.00 0.00
Sector-GM 0080
50-2444 Sukuta-Jambanjelly Road Project 492.82 492.82 0.00 0.00 0.00 0.00 0.00
50-2446 The Building Resilience to Rec. Food 924.21 924.21 0.00 0.00 0.00 0.00 0.00
Insecu.2.52M
50-2447 The Building Resilie to Rec. Food 440.84 440.84 0.00 0.00 0.00 0.00 0.00
Insecu.proj.3.37
50-2448 The Building Resilie to Rec. Food 538.61 538.61 0.00 0.00 0.00 0.00 0.00
Insecu.proj.4.11
50-2449 Gambia HIPC Master File 60,778.00 10,028.20 50,749.80 0.00 19,629.00 0.00 31,120.80
50-2503 Lowlands Agricultural Devlop.-LADEP 7,250.72 3,813.94 3,436.79 0.00 3,436.79 0.00 0.00
50-2505 Rural Fin. & Community Intiatives Proj. 24,004.60 1,521.11 22,483.50 0.00 9,850.85 0.00 12,632.64
50-2580 Mandinaba - Soma Road Project 37,356.61 2,882.39 34,474.22 19,749.83 0.00 0.00 14,724.39
50-2601 Farafenni - Laminkoto Road Project 25,864.33 539.29 25,325.04 2,086.39 10,346.20 0.00 12,892.45
50-2604 KOMBO COASTAL ROAD PROJECT 5,897.42 4,542.04 1,355.38 1,271.64 0.00 1,338.74 -1,255.00
50-2605 Irrigated Rice Development Project 10,670.52 611.45 10,059.07 4,817.29 127.81 5,113.96 0.00
50-2607 Banjul International Airport Improv. Pj. 18,032.55 1,177.19 16,855.36 0.00 15,809.11 57.89 988.37
50-2612 Coastal Protection Project 18,493.17 1,238.58 17,254.58 0.00 17,254.58 0.00 0.00
50-2613 Enhanced HIPC Debt Initiative Relief 789.03 789.03 0.00 0.00 0.00 0.00 0.00
50-2620 Serekundda - Mandinaba Road Project 5,959.58 1,154.61 4,804.97 0.00 4,804.97 0.00 0.00
II
50-2622 Mandina Ba - Soma Road 9,683.90 1,518.92 8,164.98 0.00 5,013.01 2,576.48 575.48
Project-OPEC
50-2626 NAWEC POWER SUPPLY 17,129.41 7,566.88 9,562.53 7,483.35 0.00 0.00 2,079.18
CONTRACT PROJECT
50-2627 ROC-IMP/EXP BNK 87,633.79 711.28 86,922.51 40,604.22 0.00 44,238.54 2,079.75
GEN.SETS2&3plus UPG NTW
50-2630 Support for Economic Development 3,012.24 181.61 2,830.63 0.00 2,830.63 0.00 0.00
50-2634 Mandinaba - Soma Road Project 36,839.88 2,840.31 33,999.57 17,333.09 0.00 15,662.50 1,003.97 Page 359 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

50-2641 Assembly Plant for Tractors Project 14,626.81 1,458.59 13,168.22 11,803.37 0.00 1,304.84 60.01
50-2642 Micro Finance & Capacity Building Proj. 1,800.59 1,012.67 787.93 0.00 787.93 0.00 0.00
50-2645 Mandinaba - Soma Road Project 28,260.54 2,139.10 26,121.44 14,952.81 0.00 0.00 11,168.63
50-2646 Banjul Int. Airport Improv. Proj. PH II 33,992.65 10,704.31 23,288.34 156.60 6,006.25 0.00 17,125.49
50-2647 THIRD PUBLIC WORKS PROJECT 14,028.68 1,250.71 12,777.97 0.00 4,958.83 0.00 7,819.15
50-2648 HIGHWAY AND STREETS LIGHTING 13,436.78 1,617.61 11,819.18 0.00 7,274.94 0.00 4,544.24
PROJECT
50-2650 Const.of the Nat. Assembly 38,238.66 495.25 37,743.41 18,429.94 0.00 19,313.46 0.00
Build.Complex
50-2651 Tech.& Vocational Education and 7,337.47 121.95 7,215.52 0.00 4,816.03 0.00 2,399.49
Training
50-2652 University of The Gambia Campus 17,463.74 211.82 17,251.92 693.56 0.00 16,558.36 0.00
Project(KFAED)
50-2653 KF-University of The Gambia Project 11,723.25 217.83 11,505.42 95.93 0.00 11,519.86 -110.37
50-2656 BJL Airport Rehabilitation Proj.-Ph. II 26,847.81 7,716.99 19,130.82 0.00 15,761.31 0.00 3,369.51
50-2658 Brikama-Darsilami-Dimbaya Road 3,306.85 1,110.54 2,196.31 1,708.30 0.00 0.00 488.01
Project
50-2659 Energy Development and access 22,975.80 3,017.79 19,958.01 0.00 11,028.81 1,969.56 6,959.63
exp.Proj.
50-2660 Kotu Power Generation Expansion 20,691.85 17,033.20 3,658.65 0.00 3,036.90 0.00 621.76
Project
50-2661 The University of The Gambia Project 14,647.66 4,086.23 10,561.43 0.00 0.00 0.00 10,561.43
50-2663 Completion of National Assembly 21,263.77 2,990.68 18,273.08 6,547.01 83.01 10,529.06 1,114.01
Building
50-2664 Technical Advice Relat to Assutsuare 2,629.80 2,629.80 0.00 0.00 0.00 0.00 0.00
Water Proj
50-2665 Banjul International Airport Rehab & 17,535.00 2,477.53 15,057.47 0.00 9,405.00 0.00 5,652.47
upgrd PhaseII
50-2666 Laminkoto-Passimus Road Project 1,177.93 91.07 1,086.86 716.20 0.00 0.00 370.66
50-2669 Electrification Expansion project for 500.00 327.51 172.49 0.00 0.00 121.42 51.07
Greater banj
50-2701 Rural Electrification Extension Project 108,088.31 32,826.06 75,262.25 0.00 54,357.06 0.00 20,905.19
50-2702 Upgrading,Rehab. & Expansion of T&D 83,579.79 9,364.30 74,215.50 0.00 11,982.83 56,910.69 5,321.98
Network Page 360 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)

50-2703 GR/BJL AREA WATER SUPPLY 300.00 300.00 0.00 0.00 0.00 0.00 0.00
PROJECT
50-2704 Mandinaba - Soma Road Project 12,374.01 620.14 11,753.87 7,248.37 0.00 4,505.50 0.00
50-2706 Second Phase of Rural Electrification 2,713.15 662.18 2,050.97 0.00 0.00 1,573.34 477.63
Project 092
50-2707 Reconstruction & Upgrading of 9.00 9.00 0.00 0.00 0.00 0.00 0.00
Laminkoto-Passimus R
50-2709 Libya Restructuring of Outstanding loan 14,300.00 0.26 14,299.74 0.00 0.00 0.00 14,299.74
50-2724 OMVG Energy Project 612.57 146.69 465.88 0.00 465.88 0.00 0.00
50-2725 National Agricultural Land and Water 152.78 152.78 0.00 0.00 0.00 0.00 0.00
ManagementPro
Grand Total 15,804,026.76 3,210,724.85 12,593,301.91 2,102,478.68 2,158,329.60 3,625,492.91 4,707,000.72
Page 361 of 378

REPUBLIC OF THE GAMBIA F
GAMBIA BUDGET PERFORMANCE REPORT- ECONOMIC FOR YEAR ENDING ON 31-Dec-2017

or BE00 to BE50 Loans, Grants, and GLF GMD'000s
Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
21 Compersation of Employee 2,694,437.35 439,674 2,254,763.63 586,625.06 579,065.10 606,976.14 482,097.33 17.05% 17.90% 83.68%
211 Wages And Salaries 2,682,340 437,241 2,245,098.99 584,514.24 576,972.62 603,542.57 480,069.56 16.97% 17.83% 83.70%
2111 Wages and Salarie 2,682,340 437,241 2,245,099 584,514 576,973 603,543 480,070 16.97% 17.83% 83.70%
212 Social Contributions 12,097 2,432 9,664.64 2,110.82 2,092.48 3,433.57 2,027.77 0.08% 0.08% 79.89%
2121 Actual Social Contributions 12,097 2,432 9,665 2,111 2,092 3,434 2,028 0.08% 0.08% 79.89%
22 Use of Goods and Services 3,699,874.97 1,320,608 2,379,267.29 367,075.60 586,953.35 566,202.91 859,035.44 23.41% 18.89% 64.31%
221 General Expenses 2,314,672 859,779 1,454,892.97 202,528.35 320,371.85 329,585.99 602,406.79 14.65% 11.55% 62.86%
2211 Travel expenses 259,322 6,593 252,729 33,623 64,106 67,941 87,060 1.64% 2.01% 97.46%
2212 Utilities&rentals of prop 332,924 21,295 311,628 51,816 65,338 73,328 121,147 2.11% 2.47% 93.60%
2213 Transport maintenance&fuel exp 242,027 9,511 232,516 39,786 65,278 57,802 69,649 1.53% 1.85% 96.07%
2214 Routine maintenance expenses 380,315 340,369 39,946 3,126 8,393 12,807 15,620 2.41% 0.32% 10.50%
2215 Conferences and seminars 19,468 6,669 12,799 666 2,536 6,453 3,144 0.12% 0.10% 65.74%
2216 Office materials and services 190,743 80,532 110,211 16,119 31,068 23,612 39,411 1.21% 0.88% 57.78%
2217 Consulting /Advisory services 157,977 72,706 85,271 26,945 5,815 28,026 24,485 1.00% 0.68% 53.98%
2218 Specialized materials&services 302,214 99,817 202,397 2,169 26,024 10,702 163,502 1.91% 1.61% 66.97%
2219 Ed&training related exp 429,682 222,288 207,395 28,279 51,812 48,915 78,389 2.72% 1.65% 48.27%
222 Other General Expenses 1,385,203 460,828 924,374.32 164,547.25 266,581.50 236,616.92 256,628.65 8.76% 7.34% 66.73%
2220 National Events 57,102 3,681 53,421 13,482 19,583 11,089 9,267 0.36% 0.42% 93.55%
2221 Other Expenditure 1,328,101 457,147 870,953 151,066 246,999 225,528 247,361 8.40% 6.92% 65.58%
23 Consumption of Fixed Capital 1,593,056.56 998,639 594,417.15 74,078.49 83,976.51 216,384.30 219,977.86 10.08% 4.72% 37.31%
231 Depreciation 3,105 349 2,756.56 0.00 150.40 1,796.21 809.95 0.02% 0.02% 88.77%
2311 Depreciation Charge 3,105 349 2,757 0 150 1,796 810 0.02% 0.02% 88.77%
232 Fixed Assets 1,499,956 913,705 586,251.58 74,078.49 82,055.69 213,533.24 216,584.16 9.49% 4.66% 39.08%
2321 Buildings and structures 1,103,241 741,739 361,502 50,563 41,669 150,746 118,523 6.98% 2.87% 32.77%
2322 Machinery and equipment 389,451 166,904 222,547 22,356 40,187 62,342 97,662 2.46% 1.77% 57.14%
2323 Other Fixed Assets 7,264 5,061 2,203 1,160 200 445 399 Page 362
0.05% of 378
0.02% 30.33%
Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
233 Inventories 125 41 84.43 0.00 84.43 0.00 0.00 0.00% 0.00% 67.54%
2331 Strategic stocks 0 0 0 0 0 0 0 0.00% 0.00% 0.00%
2332 Other inventories 125 41 84 0 84 0 0 0.00% 0.00% 67.54%
234 Valuables 0 0 0.00 0.00 0.00 0.00 0.00 0.00% 0.00% 0.00%
2341 Valuables 0 0 0 0 0 0 0 0.00% 0.00% 0.00%
235 Non-produced assets 89,870 84,545 5,324.59 0.00 1,685.99 1,054.85 2,583.75 0.57% 0.04% 5.92%
2351 Land 89,870 84,545 5,325 0 1,686 1,055 2,584 0.57% 0.04% 5.92%
24 Interest 4,301,541.13 126,901 4,174,640.54 428,622.30 223,576.77 1,432,553.74 2,089,887.73 27.22% 33.15% 97.05%
241 To Non-residents 371,800 68,408 303,391.95 76,906.30 69,474.54 80,031.16 76,979.94 2.35% 2.41% 81.60%
2411 Loan Interest&Other Charges 371,800 68,408 303,392 76,906 69,475 80,031 76,980 2.35% 2.41% 81.60%
242 To residents Other thn gvt 3,929,741 58,492 3,871,248.59 351,716.00 154,102.23 1,352,522.57 2,012,907.79 24.87% 30.74% 98.51%
2420 Interest T-Bill and Others 3,929,741 58,492 3,871,249 351,716 154,102 1,352,523 2,012,908 24.87% 30.74% 98.51%
25 Subsidies 1,459,544.99 3,545 1,455,999.80 328,415.98 358,936.22 395,862.11 372,785.49 9.24% 11.56% 99.76%
251 Transfers Public Corp /Inst 1,459,545 3,545 1,455,999.80 328,415.98 358,936.22 395,862.11 372,785.49 9.24% 11.56% 99.76%
2511 Non-fin public corp/inst 1,457,545 3,541 1,454,004 328,182 358,209 395,231 372,381 9.22% 11.55% 99.76%
2512 Non-fin public corp/inst 2,000 4 1,996 234 727 631 404 0.01% 0.02% 99.81%
26 Grant 162,338.15 3,956 158,381.97 4,905.61 10,957.76 127,927.81 14,590.79 1.03% 1.26% 97.56%
262 To International Org 162,338 3,956 158,381.97 4,905.61 10,957.76 127,927.81 14,590.79 1.03% 1.26% 97.56%
2621 Current; 152,904 3,809 149,095 3,040 6,632 124,928 14,495 0.97% 1.18% 97.51%
2622 Capital; 96 0 95 0 0 0 95 0.00% 0.00% 99.85%
2623 To International Organisation 9,339 147 9,191 1,865 4,326 3,000 0 0.06% 0.07% 98.42%
27 Social Benefits 179,000.00 (14,264) 193,263.71 32,082.50 51,313.77 35,970.79 73,896.64 1.13% 1.53% 107.97%
271 Social Security Benefits 179,000 (14,264) 193,263.71 32,082.50 51,313.77 35,970.79 73,896.64 1.13% 1.53% 107.97%
2711 Social Security Benefit 179,000 (14,264) 193,264 32,083 51,314 35,971 73,897 1.13% 1.53% 107.97%
28 Other Expense 1,714,233.60 319,495 1,394,738.52 303,029.88 274,423.95 275,278.33 542,006.36 10.85% 11.08% 81.36%
282 Miscellaneous other expenses 1,714,234 319,495 1,394,738.52 303,029.88 274,423.95 275,278.33 542,006.36 10.85% 11.08% 81.36%
2821 Current, 259,893 73,465 186,429 59,136 5,117 33,367 88,808 1.64% 1.48% 71.73%
2822 Miscellaneous Other Expenses 1,454,340 246,030 1,208,310 243,894 269,307 241,911 453,199 9.20% 9.59% 83.08%
41 0.00 12,171 -12,170.72 -22,356.73 -10,873.84 -31,663.23 52,723.09 0.00% (0.10)% 0.00%
411 0 12,171 -12,170.72 -22,356.73 -10,873.84 -31,663.23 52,723.09 0.00% -0.10% 0.00%
4115 0 9 (9) (3) (4) (2) 0.00% 0.00% 0.00%
4118 0 (5,928) 5,928 (8,392) (925) 12,465 2,780 0.00% 0.05% 0.00%
4119 0 18,091 (18,091) (13,962) (9,945) (44,127) 49,943 0.00% -0.14% 0.00%
Page 363 of 378
Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
Grand Total: 15,804,027 3,210,725 12,593,302 2,102,479 2,158,330 3,625,493 4,707,001 79.68%
Page 364 of 378

GAMBIA BUDGET PERFORMANCE REPORT- FUNCTIONS FOR YEAR ENDING ON 31-Dec-2017

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
GENERAL 4,491,874.40 295,441 4,196,433.18 822,674.20 1,053,033 1,083,606 1,237,120 28.35% 33.25% 93.42%
General Public Services 3,359,420 262,234 3,097,185.46 557,175.42 762,492 820,481 957,037
Execut,, Legislative, Financial, Fiscal, External 3,056,590 234,004 2,822,586 498,375 718,009 738,724 867,478
General Services 302,830 28,231 274,599 58,800 44,483 81,757 89,559

Defence 545,360 17,897 527,462.32 131,489.76 136,269 132,002 127,702
Military & Civil Defence Administration 545,360 17,897 527,462 131,490 136,269 132,002 127,702
Public Order & Safety 587,095 15,309 571,785.40 134,009.01 154,273 131,122 152,381
Police & Fire Protection 81,169 2,019 79,150 15,459 21,564 17,174 24,952
Law Courts 67,129 1,107 66,022 11,339 16,129 17,428 21,125
Prison Administration & Operation 67,064 5,384 61,679 15,951 15,121 14,209 16,399
Public Order & Safety NEC 371,734 6,799 364,935 91,260 101,459 82,311 89,905
SOCIAL 3,591,141.98 1,216,353 2,374,789.32 517,837.44 493,561 678,082 685,310 22.69% 18.84% 66.13%
Education 2,323,158 1,040,232 1,282,926.21 331,076.10 282,555 348,079 321,216
Pre-primary & Primary Education 48,754 19,321 29,434 5,603 9,296 10,129 4,406
Education Services not Defined by Level 185,860 149,594 36,266 3,547 7,248 9,860 15,612
Subsiduary Education Services 648,048 612,936 35,112 0 3,000 5,000 27,112
Education Services NEC 1,440,496 258,381 1,182,115 321,926 263,011 323,091 274,087
Health 797,957 15,350 782,607.47 153,297.73 161,582 167,351 300,377
Health Services NEC 797,957 15,350 782,607 153,298 161,582 167,351 300,377
Housing & Community Amenities 286,672 157,677 128,994.89 25,590.07 29,332 29,843 44,230
Water Supplies 1,500 1,500 0 0 0 0 0
Housing & Community Development NEC 285,172 156,177 128,995 25,590 29,332 29,843 44,230
Recreational, Cultural & Religious Affairs 183,355 3,094 180,260.76 7,873.55 20,092 132,809 19,487
Recreational, Cultural & Religious Affairs 183,355 3,094 180,261 7,874 20,092 132,809 19,487
ECONOMIC 1,894,311.58 1,283,426 610,885.22 108,157.37 122,503 209,013 171,212 Page 365 of 378
11.97% 4.83% 32.25%
GAMBIA BUDGET PERFORMANCE REPORT- FUNCTIONS FOR YEAR ENDING ON 31-Dec-2017
Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
Fuel & Energy 11,106 1,535 9,571.14 1,066.90 1,626 3,908 2,969
Fuel Affairs & Services 11,106 1,535 9,571 1,067 1,626 3,908 2,969
Agriculture, Forestry, Fishing & Hunting 1,067,802 770,903 296,899.60 47,873.44 78,888 77,618 92,520
Agriculture 992,722 767,790 224,931 36,260 60,601 58,931 69,139
Forestry 26,108 8 26,100 3,397 7,154 8,087 7,461
Fishing & Hunting 48,972 3,104 45,868 8,216 11,133 10,600 15,919
Mining & Mineral Resources 9,395 561 8,833.95 582.99 2,357 3,511 2,383
Mining & Mineral Resources, Excluding Fuel 9,395 561 8,834 583 2,357 3,511 2,383
Transportation & Communication 453,510 258,534 194,975.88 37,260.36 18,479 91,735 47,501
Road Transport 434,940 255,883 179,057 34,946 13,666 87,268 43,177
Communications 18,570 2,651 15,919 2,315 4,813 4,467 4,324
Other Economic Affairs 352,498 251,893 100,604.65 21,373.68 21,152 32,240 25,839
Distri Trade, Storage, Warehousing, Hotels & 39,795 5,176 34,619 10,157 8,613 7,999 7,851
Rest
Tourism 19,530 1,846 17,684 1,200 3,272 8,837 4,375
General Economic & Commercial 245,347 244,861 486 0 0 0 486
General Labour Affairs 18,490 0 18,490 2,883 2,967 8,105 4,537
Other Economic Affairs NEC 29,335 10 29,325 7,135 6,300 7,300 8,591
OTHER 5,574,788.18 362,949 5,211,839.44 633,225.77 474,366 1,628,546 2,475,702 35.26% 41.38% 93.49%
Other Expenditures 5,574,788 362,949 5,211,839.44 633,225.77 474,366 1,628,546 2,475,702
Debt Service 5,574,788 362,949 5,211,839 633,226 474,366 1,628,546 2,475,702
Grand Total: 15,552,116 3,158,169 12,393,947 2,081,895 2,143,463 3,599,246 4,569,344
Page 366 of 378

GAMBIA BUDGET PERFORMANCE REPORT POVERTY FOR YEAR ENDING ON 31-Dec-2017


Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
Discretionary 4,040,903.28 237,496 3,803,407.05 729,657.10 960,662.48 999,080.81 1,114,006.66 25.51% 30.14% 94.12%
DISCRETIONARY 4,040,903 237,496 3,803,407.05 729,657.10 960,662.48 999,080.81 1,114,006.66
Arrears & Guarantees 181,055 0 181,055 37,839 59,476 41,037 42,703
Acquof Land&Intangible Assets 5,912 2,969 2,943 0 787 0 2,156
Acquis of Fixed Capital Assets 270,398 56,320 214,078 20,054 28,070 81,179 84,775
Current Transfers 941,103 (11,240) 952,343 199,641 239,665 238,696 274,341
Goods and Services 1,510,931 57,375 1,453,556 209,634 374,040 385,084 484,798
Employer's Soc Security Contr 9,870 432 9,438 2,035 1,979 3,396 2,028
Salaries, Wages and Other PE 1,121,635 131,640 989,995 260,454 256,646 249,689 223,207
Poverty Program 5,936,534.68 2,557,785 3,378,749.63 719,026.21 708,444.33 971,627.76 979,651.32 37.50% 26.78% 56.91%
AGRICULTURE AND NATURAL 1,081,424 773,972 307,452.25 48,924.48 80,620.92 81,201.11 96,705.75
RESOURCES
Acquof Land&Intangible Assets 83,958 81,577 2,381 0 899 1,055 428
Current Transfers 69,969 8 69,961 12,374 16,275 19,072 22,240
Goods and Services 701,646 576,658 124,987 13,912 30,127 35,295 45,653
Salaries, Wages and Other PE 90,055 13,096 76,959 19,637 19,692 19,276 18,354
ICT RESEARCH AND DEVELOPMENT 18,570 2,651 15,919.29 2,314.65 4,813.35 4,467.42 4,323.88
Acquis of Fixed Capital Assets 1,550 19 1,531 300 783 142 307
Goods and Services 10,593 623 9,969 1,026 2,714 3,087 3,143
Salaries, Wages and Other PE 6,428 2,009 4,419 989 1,316 1,239 874
DECENT & LOCAL GV CAPACITY BUILDING 274,655 155,667 118,987.60 22,956.30 26,831.02 27,160.90 42,039.39
Acquis of Fixed Capital Assets 6,585 677 5,908 77 169 367 5,295
Current Transfers 557 190 367 61 92 92 122
Page 367 of 378

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
GOVC & CIVIL SERVICE REFORM 451,324 36,672 414,651.96 101,507.50 107,909.83 87,429.50 117,805.13
PROGRAM
Current Transfers 18,131 2,321 15,810 3,382 3,438 4,636 4,353
Employer's Soc Security Contr 2,227 2,000 227 76 113 38 0
EDUCATION 2,327,208 1,040,732 1,286,476.21 331,926.10 283,455.26 348,679.19 322,415.66
Amortisation 123,923 1,873 122,049 55,886 0 13,740 52,423
Current Transfers 245,876 1,851 244,024 61,065 65,636 66,639 50,684
Salaries, Wages and Other PE 1,004,794 246,866 757,928 198,088 191,318 230,815 137,707
HEALTH 1,157,514 249,352 908,161.51 153,986.21 162,595.58 289,677.71 301,902.01
Acquis of Fixed Capital Assets 80,269 76,650 3,619 32 260 2,882 446
NUTRITION, POPULATION & HIV-AIDS 0 (2) 1.62 0.00 0.00 0.00 1.62
Salaries, Wages and Other PE 0 (2) 2 0 0 0 2
INFRASTRUCTURE PROGRAM 471,237 223,684 247,552.71 43,509.72 25,976.34 118,146.28 59,920.38
SOCIAL FUND FOR POVERTY REDUCTION 10,844 10,844 0.00 0.00 0.00 0.00 0.00
Acquis of Fixed Capital Assets 844 844 0 0 0 0 0

Goods and Services 10,000 10,000 0 0 0 0 0
IMPLEMENTATION & MONITORING OF SPAII 140,810 62,993 77,816.60 13,901.26 14,512.16 14,865.67 34,537.52
Lending & Equity Participation 24,129 2,300 21,829 0 0 0 21,829

Acquis of Fixed Capital Assets 11,031 9,133 1,898 475 475 475 475
SUPPORT TO CROSS-CUTTING PROGRAMS 2,950 1,220 1,729.88 0.00 1,729.88 0.00 0.00
Acquis of Fixed Capital Assets 450 450 0 0 0 0 0 Page 368 of 378


Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G)
Goods and Services 2,500 770 1,730 0 1,730 0 0

Grand Total: 9,977,437.96 2,795,281.28 7,182,156.67 1,448,683.31 1,669,106.81 1,970,708.57 2,093,657.98
MEMORANDUM
Debt Service 5,658,762.34 367,383 5,291,379.76 653,244.38 482,537.32 1,665,404.95 2,490,193.11 35.79% 42.01% 93.51%
DEBT SERVICE 5,658,762 367,383 5,291,379.76 653,244.38 482,537.32 1,665,404.95 2,490,193.11
Amortisation 1,358,421 241,573 1,116,848 224,676 258,961 232,906 400,305
Debt Interest 4,300,341 125,810 4,174,531 428,568 223,577 1,432,499 2,089,888
Grand Total: 5,658,762.34 367,382.58 5,291,379.76 653,244.38 482,537.32 1,665,404.95 2,490,193.11
Page 369 of 378

OVERALL GAMBIA BUDGET PERFORMANCE-ECONOMIC REPORT FOR YEAR ENDING ON 31-Dec-2017

Bud% Exp% Exp/Bud%
(A) (B) (C) (D) (E) (F) (G) (H) (I) (J)
Recurrent 6,970,202.57 550,961.87 6,419,240.69 1,297,577.40 1,569,862.56 1,613,441.34 1,938,359.39 44.10% 50.97% 92.10%
0.00 12,170.72 -12,170.72 -22,356.73 -10,873.84 -31,663.23 52,723.09 0.00% -0.10% 0.00%
Salaries, Wages and Other PE 2,682,340.42 437,241.24 2,245,099.18 584,521.57 576,972.62 603,542.57 480,062.42 16.97% 17.83% 83.70%
Employer's Soc Security Contr 12,096.93 2,432.29 9,664.64 2,110.82 2,092.48 3,433.57 2,027.77 0.08% 0.08% 79.89%
Goods and Services 2,205,942.38 96,114.47 2,109,827.90 307,728.13 490,646.49 506,940.90 804,512.38 13.96% 16.75% 95.64%
Current Transfers 1,679,882.74 (6,762.74) 1,686,645.49 365,404.09 421,207.75 438,760.72 461,272.92 10.63% 13.39% 100.40%
Acquis of Fixed Capital Assets 208,884.91 9,765.57 199,119.34 22,330.56 30,340.95 51,389.80 95,058.03 1.32% 1.58% 95.32%
Arrears & Guarantees 181,055.19 0.33 181,054.86 37,838.96 59,476.10 41,037.00 42,702.78 1.15% 1.44% 100.00%
Development 2,978,149.21 2,287,259.17 690,890.04 76,498.99 95,583.52 323,846.51 194,961.03 18.84% 5.49% 23.20%
Salaries, Wages and Other PE 0.00 0.19 -0.19 -7.33 0.00 0.00 7.14 0.00% 0.00% 0.00%
Goods and Services 1,451,953.52 1,296,433.13 155,520.39 24,758.39 42,098.35 39,648.22 49,015.43 9.19% 1.23% 10.71%
Current Transfers 121,000.40 0.40 121,000.00 0.00 0.00 121,000.00 0.00 0.77% 0.96% 100.00%
Acquis of Fixed Capital Assets 1,291,196.40 903,979.73 387,216.67 51,747.93 51,799.17 162,143.44 121,526.13 8.17% 3.07% 29.99%
Acquof Land&Intangible Assets 89,869.89 84,545.31 5,324.59 0.00 1,685.99 1,054.85 2,583.75 0.57% 0.04% 5.92%
Lending & Equity Participation 24,129.00 2,300.42 21,828.58 0.00 0.00 0.00 21,828.58 0.15% 0.17% 90.47%
DEBT 5,855,674.98 372,503.80 5,483,171.18 728,402.29 492,883.52 1,688,205.06 2,573,680.31 37.05% 43.54% 93.64%
Debt Interest 4,301,541.13 126,900.58 4,174,640.54 428,622.30 223,576.77 1,432,553.74 2,089,887.73 27.22% 33.15% 97.05%
Amortisation 1,554,133.85 245,603.22 1,308,530.63 299,779.99 269,306.75 255,651.32 483,792.58 9.83% 10.39% 84.20%
Grand Total: 15,804,026.76 3,210,724.85 12,593,301.91 2,102,478.68 2,158,329.60 3,625,492.91 4,707,000.72 79.68%
Page 370 of 378

CONSOLIDATED TRIAL BALANCE AS AT 31st DECEMBER 2017
ALL GOTG BUDGET ENTITIES AND NRD DEBIT CREDIT

GFS CODEACCOUNT CODE DESCRIPTION GMD GMD
111101 Income tax personal (768,648,954.20)
111102 Environment tax on individuals (716,212.27)
111201 Income tax payable by Corporations (975,698,677.12)
111301 Miscellaneous taxes (327,531.72)
112101 Payroll Tax (44,698,573.20)
113301 Capital Gains Taxes (66,243,099.23)
114110 VAT (888,234,880.43)
114112 Excise Tax (Telecommunication) (159,381,097.76)
114121 Import sales tax on oil (632,269,473.00)
114122 Import sales tax on non-oil Items (851,331,536.27)
114201 Excise Duty (90,467,918.58)
114202 Import Excise tax (471,353,015.62)
114208 Customer Processing Fees (256,699,293.30)
114209 Over time Receipts (73,349.00)
114401 Entertainment tax (29.00)
114404 Pools betting (327,690.78)
114406 Air Transport Tax (17,164,103.47)
114407 Fuel Levy (104,011,760.73)
114408 GSM Levy (43,131,651.66)
114409 Green Tea Levy (1,086,151.00)
114512 Motor vehicle licenses (57,293,235.67)
114513 Bicycle Licenses (4,800.00)
114521 Casino,Gaming and Machine Licenses (34,702.70)
114523 Business registration (1,176,245.00)
114524 Development permits (4,084,228.26)
114525 Meat inspection and livestock permits (832,500.00)
114527 Fishing license and registration fees (23,787,520.61)
114528 Firearms and game licenses (585,800.00)
114533 GSM License fees/Spectrum fees&others (171,044,000.12)
114536 Cattle Tax (192,379.75)
115101 Import duty on oil (453,433,608.36)
115102 Import duty on non-oil items (1,517,392,050.88)
115103 Customs penalties and forfeitures (110,000.00)
115602 Environment tax on imports (37,394,257.35)
116104 Stamp duties cutting acros multiple prod (42,038,404.15)
121101 Pension contrib of seconded officers (47,130.05)
133201 HIPC /BUDGET SUPPORT (2,747,608,795.85)
141943 Car Park Fees (Area Council) (22,913,998.35)
Page 371 of 378

142116 Gambia daily' receipts (7,106.50)
142118 Customs auction sales (4,641,491.40)
142120 Sale of Bid/Tender Documents (4,500.00)
142125 Rental Income (25,286,313.96)
142126 Sale of scholarship forms (339,450.00)
142201 Personal number plates (61,700.00)
142202 Ordinary number plates (4,251,600.00)
142203 Driving licenses (23,482,200.00)
142204 International driving licenses (180,500.00)
142205 Intel certificate for motor vehicles (19,100.00)
142206 General dealers licenses (5,000.00)
142207 Miscellaneous licenses ?Gambia Police (6,999,750.00)
142211 Verification fees (372,225.00)
142212 Immigration fees (3,250,950.00)
142214 Work permit fees (24,843,500.00)
142216 Births and deaths recording fee (369,268.00)
142217 Aliens identity(ID)-cards (6,312,850.00)
142218 Sales of national identity(ID) cards (1,273,600.00)
142221 Forestry Inspectorate Earnings (8,132,109.71)
142222 Abuko Nature Reserve Zoo entry fee (1,120,870.00)
142223 Recoveries of overpayments (3,622,096.05)
142230 Mandatory Fine for Motor Traffic Violat (1,205,537.50)
142231 Road Tax (34,372,097.53)
142234 Vaccination Fees (825,280.00)
142236 Court fees (4,227,523.56)
142237 Fees ? Probate (141,961.00)
142238 Fees Registrar General (19,995,244.52)
142250 Miscellaneous Receipts (48,793,656.39)
142255 Salary in lieu of notice (56,614.34)
142257 Environment Tax on Used Cars (14,665,425.59)
142316 Sheriff Sale of Movables (2,344,955.50)
142317 Sheriff Sale of Immovables (3,340,841.38)
143101 Court fines (1,586,833.55)
144203 Project Loans from-Multilateral (769,109,936.34)
144206 Livestock Proceeds (145,205.00)
145301 Sub-Treasury transfers to CRF 92,690,518.60
145302 Dos transfers to CRF 698,233,958.87
145303 Transfers to Special Deposits 130,000.00
145305 Sub-Treasury transfers to CRF (75,818,658.55)
145306 Transfer From DOS (699,605,234.12)
145310 SUB TREASURY TRANSFER TO CRF 69,146,355.18
145311 Transfers from Judiciary 411,940.00
145315 Transfers from Local Government 10,649.60
145322 Transfer to Judiciary Operational Bank A 52,293,234.06
145901 Cash allocation Receive-PE (200.00)
145902 Cash allocation Receive-OC (1,000.00)
145903 Cash allocation Receive-DV (1,000.00)
145904 Cash Allocation Received - SP 11,716,870.22
192222 BTL Special Project Receipts (508,698,610.79)
192223 BTL Special Project Receipts Dollar 0.00
Page 372 of 378

211101 Basic Salary 1,160,232,575.98
211102 Wages 7,115,329.40
211104 Allowances 1,035,463,058.90
211105 Exchange Concession Allowance (ECA ) 134,421,218.43
211106 Civil Service Staff Loan 15,000,000.00
211107 1 BY 6 Transfer to Special Deposit Account (563,723.00)
212102 Social Security Contributions 9,722,933.36
221101 Travel Expenses 258,898,396.91
221201 Telecommunication Expenses 41,636,664.00
221202 Electricity ,Water & Sewage 95,609,510.81
221203 Rents and Rates 178,223,066.15
221301 Purchase of fuel and lubricants 177,726,686.34
221302 Maintenance of vehicles 58,990,757.76
221303 Operation and Maintenance of Boats 3,995,617.50
221401 Maintenance of Buildings and Facilities 29,330,683.63
221402 Maintenance of plant and machinery 40,000.00
221404 Maintenance of Equipment 9,719,239.62
221406 Development of horticulture 1,000,000.00
221409 Improvement and maintenance of parks 4,328,191.00
221411 Purchase of Generator 249,870.71
221501 Conferences, Workshop and Seminars 15,206,173.66
221601 Purchase of Small Office Equipment 2,212,397.50
221602 Stationery 33,482,736.87
221603 Miscellaneous office expenses 34,543,993.38
221605 Maintenance of website 198,475.00
221606 Official Entert&Hotel Accommodation 12,909,385.00
221607 Printing Expenses 54,372,001.53
221608 Project evaluation and Monitoring 7,637,499.44
221609 Advertisements and Publications 2,551,093.50
221610 National records services expenses 658,400.00
221614 Advertisement 29,925.00
221701 Consultancy 86,950,773.90
221801 Drugs,Dressing and Medical supplies 110,736,456.19
221802 Vaccines 25,859,025.29
221803 Insecticide and Biolavicide 400,000.00
221804 Uniforms and Protective clothing 15,489,645.25
221806 Specialized and Technical Materials 49,502,407.14
221808 Agricultural Inputs 4,874,925.00
221810 Postage,Stamps and Courier Services 1,268.00
221811 Teaching Aid and Learning Materials 995,765.00
221901 Library 367,175.00
221902 Training 202,880,599.28
221903 Education Services 827,340.00
221905 Research 8,336,883.17
221910 Improving the Quality of Teaching and Learning 1,600,000.64
221911 Strengthening Mgt& Instit. capacity 78,000.00
221922 Hajj Expenses 550,000.00
222001 Celebration of Events 36,371,734.18
222002 Sports and Sporting Activities 14,349,235.00
222003 Youth Exchange Programme 2,700,000.00
Page 373 of 378

222101 Food and Food services 150,008,480.62
222102 Arbitration and Court Awards 113,504,803.86
222105 Juvenile Activity Expenses 195,060.00
222107 Upkeep of State Guards 18,258,570.38
222108 VIP Lounge Charges 144,434.19
222109 General Services Expenses 121,431,014.85
222110 Special Services Expenses 5,381,728.00
222116 Insurance 4,760,423.21
222117 Elections 34,211,835.00
222119 Commission of Enquiry Expenses 12,374,781.75
222120 Bilateral and other Aid ? local cost 652,400.00
222123 Bank Charges and Bank Related Costs 1,024,856.17
222124 Refund of Rev Collected in Previous Yrs 929.00
222126 Fees and Handling Charges 2,731,761.80
222131 Expenses of Committees 18,081,142.50
222132 Registration of Births 100,000.00
222133 Payment to Witnesses 60,000.00
222136 Upkeep of State House 15,853,606.00
222137 Upkeep of VP Residence 1,494,438.70
222138 Presidential Lounge Expenses 110,000.00
222139 Disease Control 1,132,850.00
222140 Number Plates 25,362,500.00
222141 Payment for School Bus Service to GPTC 10,200,000.00
222143 Exchange Difference 25,803,190.16
222148 National Security Operations 340,500.00
222150 Operating Costs 150,651,915.04
222151 Livestock Production 1,199,990.00
222154 Settlement of Confirmed Debts 181,054,855.49
222158 NEA Environmental levy 10,469,180.63
222182 Expatriate Quota 1,332,159.00
222184 Civil Services Reforms 571,977.25
231107 Plants, machinery and equipment 335,000.00
231108 Furniture and Fittings 2,396,559.00
231109 ICT infrast,hardware,network&facilities 25,000.00
232120 Construction Of Office Buildings 65,929,924.38
232121 Schools, Laboratories and Facilities 49,911,500.00
232125 Military Barracks, Facilities and Structures 1,999,858.00
232130 Highways 39,395,851.92
232131 Roads, and Bridges 129,478,456.04
232142 Wells,Boreholes,Water Points & Reticulation Sys. 2,290,500.00
232144 Fish Ponds and Water Breeding Facilities 900,000.00
232147 Other Major Rehabilitation Works 99,572,812.27
232151 Construction Of Chancery 23,237,150.76
232203 Irrigation Equipment 3,299,980.00
232210 Motor Vehicles 206,775,817.82
232213 Fire Fighting, Ambulances and Rescue Vehicles 24,000.00
232218 Motorbikes and Bicycles 2,019,750.00
232223 Application Software Systems and Licenses 238,400.00
232230 Furniture and Fittings 24,301,167.26
232240 Office Equipment 45,052,763.44
Page 374 of 378

232251 Medical and Hospital Equipment and Installations 230,000.00
232260 Agricultural Equipment and Machinery 4,307,450.00
232263 Irrigation Equipment 1,000,000.00
232291 Fire Fighting Equipment and Installation 297,700.00
232301 Livestock 1,200,000.00
232312 Other Intangible Fixed Assets 823,000.00
232313 Testing Fees 179,994.60
233201 Materials and Supplies 84,431.00
235105 Land Levelling and Fencing 3,878,838.19
235110 Construct. of Irrigation Infrastructure &Land Dev. 1,841,747.68
241111 Interest on Loans from Foreign Governments 84,704,963.93
241112 Interest on Loans from International Org. & Banks 218,686,987.52
242001 Interest on Treasury Bills & Other Gvt Securities 3,871,248,592.28
251101 Subve To Non-Fin Public Corp./Instit? OC 634,591,163.60
251102 Subve To Non-Financial Public Corpo./Institute? PE 885,105,356.12
251201 Subve To Fin Public Corp/Instit ? OC 1,996,291.55
251203 Transfer Of Vat to GRA 33,000,000.00
251204 Transfer of Fuel Levy to Gmbia Roads Fund 79,348,771.26
251205 Transfer of GSM Levy to GRTS 11,687,966.86
262101 Contribution to International org - Rec 149,095,237.91
262201 Contribution to International Org. - Cap 95,360.00
262301 Contributions To Other Gen Gvt Units - Current 9,191,376.25
271101 General Pensions Benefits 144,254,022.11
271102 Gratuities 39,009,691.31
271105 Contributions to injuries Compensation fund 10,000,000.00
282102 Open Scholarships 61,201,379.70
282104 Contribution to local organisations 496,664.50
282105 Support to Local Organisations 1,010,801.00
282106 Welfare of Gambians/refugees 2,066,256.96
282107 Support for Local Human Resource Dev 115,000.00
282112 School Improvement Grant 122,049,473.00
282210 Other Equity Participation 21,828,579.20
282212 Principal- Foreign Gov'ts Loans 120,726,047.46
282213 Principal-Int'l Orgs & Banks Loan 1,065,755,114.31
321101 Consolidated Revenue Bank Account 1,031,963,196.17
321102 Revenue Bank Account 49,800,445.16
321103 Treasury Main Account 1,585,356,254.21
321104 Special Project Bank Account 770,904,499.34
321106 Revenue Collection Account 127,225,500.14
321110 Special Deposit Bank Account 257,603,724.18
321112 Special Project $ Bank Account 183,075,306.02
321114 Treasury Bills Bank Account 1,666,819,873.02
321118 NAO Operational Bank Account 48,302,316.16
321119 Transfer of Cash from CRF to TMA 25,816,406,232.77
321126 Sukuk Al-Salaam 323,992,858.10
321131 Dormant Special Project Bank A/C-GMD 5,062,549.22
321132 Dormant Special Project Bank A/C-USD 24,015,779.43
321133 Dormant Special Project A/C-USD Tourism Levey 1,296,854.81
321134 Dormant Special Project A/C-EURO Tourism Levey 2,450,386.62
321135 Dormant Special Project A/C-GBP Tourism Levey 4,827,505.61
Page 375 of 378

321137 Receipts in Bank not in Cash Book (2,000.50)
321140 Judiciary Operational Bank Account 69,969,500.58
321147 Judiciary Special Project Bank Account 8,141,221.17
321149 Transfer from Drought Relief Account to (121,562,400.00)
321150 Judiciary Special Deposit Bank Account 6,941,376.20
321151 FISH LANDING ACCOUNT 1 897,043.25
321152 Sheriff Division Deposit Bank Account 92,519,295.18
321155 MRI Presidential Project Collection Account 18,760.01
321164 Transfer From Subtreasury 98,362,274.35
321165 Transfer From DOS (9,745,271.81)
321168 Transfers from Judiciary 0.00
321177 Transfer to NAO 0.00
321810 Imprest Control Account 533,873,695.67
321901 Tax Receivable 823,995,015.47
321909 Pristine Advance (6,082,034.00)
321910 AR Clearance Account (541,403.64)
411202 T-Bills Liability (9,808,362,116.17)
411500 Recovery of overpayment of hardship Allow (2,816,114.34)
411805 Withholding Tax Account (9,794,819.37)
411809 Income Tax Payable (1,861,524.09)
411810 Deposit Creditors (238,732.24)
411811 Development Creditors (51,990.00)
411812 Recurrent Creditors (1,483,659,084.29)
411813 Special Project Creditors 79,859.89
411815 General Accounts Payable 2,745,890.48
411816 Imprest Clearance Account 2,943,457.08
411818 Special Project Dalasi 3,638,578.81
411819 Special Project Dollar (125,302,280.21)
411820 TMA Unknown Deposits (1,385,008.92)
411821 Stale Cheques (18,085,988.04)
411822 Dormant Special Project-GMD (5,177,256.22)
411823 Dormant Special Project-USD (24,027,739.91)
411824 Dormant Special Project-USD Tourism Levey (1,296,854.81)
411825 Dormant Special Project-EURO Tourism Levey (2,450,386.62)
411826 Dormant Special Project-GBP Tourism Levey (4,827,505.61)
411828 Vaccination of International Travellers 0.00
411830 Recipts in Bank not in Cash Book (60,681,529.89)
411833 Judiciary Court Deposit (10,747,528.94)
411834 Sale of Bidding Documents (88,500.00)
411835 Prison C.U.G 0.00
411837 Joint officers Mess 0.00
411840 National Biodiversity Trust Fund (1,527,056.00)
411841 Cabinet Revolving Loan Scheme Fund 4,981,233.51
411843 Proceeds From the Sale of Printed Forms (40,400.00)
411845 MOSHW CREDIT UNION LOAN (312.00)
411901 Widows & Orphans Pensions (352.24)
411902 Social Security Housing (17,936.41)
411906 Tobaski Sheep (190,849.13)
411908 Police Welfare Funds 0.00
411909 Overseas Allotment (829,940.95)
Page 376 of 378

411910 Teachers` Credit Union (1,989.93)
411911 Teachers` Union Subscriptions (0.07)
411912 Police Canteen (400.00)
411913 Army Advances 0.00
411914 Credit Union-Fire Service & Police (11,251.00)
411916 Army TV Set Credit 0.00
411917 Car Loan (164,548.57)
411919 Ex-Servicemen Fund (4.00)
411920 GAPHO Subscription (25,800.00)
411921 Police Bicycle Loan (8,000.00)
411922 Personal Loan (50,022.54)
411923 Nat. Assembly Revolving loan Scheme (4,017,328.13)
411924 Nat.Assem Personal Loan Recovery (2,000.00)
411925 APRC Contribution (127,800.00)
411926 Family Allotment (4,491.00)
411927 Police Bicycle Loan 0.00
411928 Motor Cycle Loan 239.94
411929 Rice Credit Facility 0.00
411930 Salary Advance/ 1 x 6 (54,887,025.11)
411931 Net Salary Suspense (66,381,727.09)
411932 Pensions Suspense Account (41.36)
411933 WOPS Contribution (55,713,923.29)
411934 Local Authorities Car Park Fees (127,011.21)
411935 Electricity & Water Recovery (5,976.00)
411936 Car Loan Recovery (39,723.89)
411937 Miscellaneous Other Deductions (34,845.70)
411938 Credit Union Repayments (500,243.51)
411940 Government House Loan (37,916.61)
411941 Overpay Recovery (1,529,331.92)
411942 AU Vehicle Recovery (86,436.20)
411943 Rounding (374.21)
411944 Negative Pay Adjustment (4,414.26)
411945 Environmental Tax (336.00)
411946 Mid Month Deduction (12.00)
411947 Wages Payable (574,430.99)
411951 Fines/Penalties/Misconduct (2,775.00)
411952 Asset Mag.t Recovery Corporation (2,892,363.73)
411954 Gov.t Dep.Tourism Levy (313,145.21)
411955 Unclaimed Salary (36,216,189.98)
411956 Unclaimed Pension (5,307,992.18)
411957 Cabinet Members Contribution (9,300.00)
411958 Civil Servant Revolving Fund (17,299,019.55)
411959 Lateness and Absenteeism (117,414.65)
411960 Operation and Maint. of Patrol Vessels (5,685,138.07)
411961 Trust Fund for Needy Student (163,833.81)
411963 Fisheries Development Fund (12,181,354.46)
411964 Unclaimed Wages (1,252,798.97)
411966 Immigration Kombo Real Estate Scheme 0.00
411969 Court Deposit (39,332.00)
411975 Settlement of 2006 Stale Cheques (210,286.30)
Page 377 of 378

411976 Unclaimed Allotment (1,697.64)
411978 Consultancy Fees Clearing A/c (542,568.35)
411980 1 X 6 Overpay Recovery (1,146.00)
411981 Recovery of Other Cost (1,495.63)
411986 Sheriff Deposit (23,078,262.41)
411993 Civil Service Credit Union (15,192.00)
411994 Cabinet Revolving Loan Scheme 8,000,000.00
411996 Royalty to Brikama Area Council (3,321,155.92)
411998 Specialised Equipments for the Police (0.84)
411999 Old Treasury Main Account Balance (885,115.89)
511101 Consolidated Revenue Fund (51,833,594.68)
520001 Transfers From CRF to TMA 4,689,906,786.07
520005 Transfer To NAO 4,040,736.00
520007 Transfers To Deposit 1.00
520008 Clearance Account 911,167.25
999993 Control Account (1,086,064,291.09)
999994 AP Intertcompany (260,567,158.21)
999995 AR ntertcompany (13,420,955.37)
999997 Dummy 1,050,781.91
999998 Retained Earnings (26,152,852,694.92)
999999 Income Summary 0.00
Total 52,311,922,968.52 (52,311,922,968.52)
Page 378 of 378


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Report on the financial statements

Basis for Adverse Opinion

As in previous years, the Accountant General’s inability to provide supporting

1. I noted financial instrument wrongly classified as arrears and guarantees totalling

2. I noted settlement of unconfirmed arrears totalling D23,000,000.00 during the

3. Revenue receipts totalling D1,883,321.00 were without adequate supporting

4. I noted differences amounting to D89,441,325.35 in translating foreign held bank

5. I noted balances in transit accounts totalling D41,738,000.00 were not transferred

6. I have identified unreconciled transactions totalling D1,050,587,268.60 during the

7. I noted inaccurate balances used in performing year-end bank reconciliation

8. I have identified misclassification of below-the-line expenditure account amounting

11. I noted liability accounts with debit balances amounting to D1,484,233,000.00.

16. I noted an overstatement of net closing balance of D8,707,520,000.00 in respect of

1. Disclosure of contingent liability

Matter and issue

The contingent liabilities are significant to my audit because it totalled to D4,251,104,688.49

My procedures among others include the following:

• I reviewed correspondence from Ministry of Finance and Economic Affairs to

Qualified Opinion on Compliance

Basis for Qualified Opinion on Compliance

(d) estimates of expenditures of each budget agency classified as –

Section 56 of the Public Finance Act states that –

(a) The nature of the error;

IPSAS cash basis1.6.5 requires that “Government Business Enterprises to be consolidated.

My responsibility, as independent auditor, is to express an opinion on these financial

I provide an opinion as to whether the financial statements properly present the

2. Main matters arising from my audit of the accounts for 2017

Financial Instrument wrongly classified as arrears and guarantees

2.2 I noted a payment of D 21,828,579.20 in respect of purchase of financial instruments

Unconfirmed payments in respect of arrears and guarantees

2.3 During my audit, I noted arrears totalling D23,000,000.00 in respect of road

The Government of The Gambia Consolidated Financial Statements 31 st December 2017

(i) Principal and subsidiary journals, ledgers and registers,

Differences in translating foreign held bank accounts

Balances in transit accounts not transferred to revenue accounts at Central Bank of

Un-reconciled transaction in bank reconciliation statement

Misclassification of below-the-line expenditure account

Inappropriate recognition of unused cash allocation

Government bank accounts not disclosed in the financial statements

2.20 I noted revenue collections totalling D183,623,424.27 held in bank accounts

2.23 The cumulative closing balances which stood at D116,806.00 as at 31 December

Liability accounts with debit balances

Un-confirmed concessional loan

2.27 My review of financing agreements revealed that loan amounting to US

Notification of virement from budget entities

No budget line for contingency fund

Losses not fully recovered/ written off

Non-disclosure of loss of public monies

Liabilities arising from concluded litigation cases and government

Non-performance of fiscal risk assessment

No borrowing limit set for public enterprises

Incorrect computation of net closing balances (statement of undrawn external

Storage and production of documentation

Payment vouchers and receipts not presented for audit

2.53 Payment vouchers totalling D267,080,232.20 and receipts amounting to

Difference between extended trial balance and detailed imprest report

Non submission of outstanding supplier’s credit agreements and finance lease

2.66 There is no such disclosure in the financial statements.