Directorate of Budget
Mission Statement
To promote better service delivery through effective and efficient public finance management, through greater transparency, accountability and fiscal discipline.

Mustapha Samateh
Director of Budget
Mr. Mustapha Samateh currently serves as the Director of Budget, Prior to that, he served as Deputy Managing Director and Executive Board Member of BSIC Bank Gambia Ltd. Prior to joining BSIC bank, he served for four years as the Director of Public-Private Partnership & Public Enterprises at The Ministry of Finance and Economic Affairs. During this time, he formulated a comprehensive National Policy on Public-Private Partnerships in The Gambia; Pioneered the Directorate of Public-Private Partnership & Public Enterprises for the Ministry of Finance and Economic Affairs; and represented the Permanent Sectary at the Boards of several State-Owned Enterprises including Gambia Ports Authority (GPA), Social Security and Housing Finance Corporation (SSHFC), Gambia Radio and Television Services (GRTS). He led the implementation of the government of the Gambia Public Enterprise Reform Program working closely with the World Bank and other stakeholders. Mr. Samateh led the team that formulated and issued (for the first time in The Gambia) a Code of Good Corporate Governance for SOEs in the Gambia and trained more than ninety board members on Good Corporate Governance with funding support from the World Bank.
Prior to his appointment at the Ministry of Finance and Economic Affairs, he worked for seven years at the Central Bank of The Gambia as a Financial Sector Regulator. During this time he served as a Member of the Procurement Committee that procures goods and services for the bank including the national currency, the Dalasi. Mr. Samateh was appointed as Advisor by the Governor of Central Bank of The Gambia to different commercial banks including BSIC Bank Gambia Ltd. He successfully ensured the completion of the Prescribed Bank Restructuring Programs by working closely with the board of directors and senior management.
Whilst working full time, Mr. Samateh served a combined four-year term as Adjunct Lecturer with The University of The Gambia and Management Development Institute. Efficiently and effectively scheduled time, managed budgets, met deadlines and met project deliverables.
Mr. Samateh recently concluded an Executive Education Program with Harvard University and was awarded a certificate of completion for the Implementing Public Policy Program, John F. Kennedy School of Government at Harvard University, Executive Education. He is a holder of Master’s degree in Finance and Accounting from London South Bank University (UK) and a Bachelor’s of Science degree in Accounting and Business Finance from the University, of West London (UK). Mr. Samateh is also a Certified PPP Professional (CP3P) at the Preparatory and Foundation level.
Over the years, Mr. Samateh participated in several High-Level Seminars, Workshops, Trainings Conferences, Ministerial, Board and Shareholder meetings both locally and internationally including Africa 50, African Development Bank, United Nation Institute for Economic Development and Planning, Global Partnership for Economic Cooperation and Development, International Monetary Fund, Switzerland Central Bank Training School, World Bank, International Finance Corporation, African Union, Africa Finance Cooperation Global Infrastructure Hub, Arab Bank for Economic Development in Africa, Africa Legal Facility, State-Owned Enterprise (SOE) Academy and so on.
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Core Mandate
- Consolidation and presentation of the Annual Budget estimates and supplementary budget estimates to Cabinet and the National Assembly for approval.
- Provide guidance on sector budget preparation, implementation and monitoring of budgets.
- Allocate the Budget financial resources efficiently, effectively and rationally to Ministries, Departments and Agencies (MDAs) in accordance to the Financial Regulations (2016) and Public Finance Act (2014).
- Coordinate the formulation and preparation of the national medium-term and annual Budget.
- Advising the Minister on matters of the entire budget process from preparation to execution and fiscal policy issues.
- Lead the development and implementation of designated Budget and financial management reforms
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Objectives
As the command center of Government's day-to-day financial operations, the objective of the Directorate of Budget is to foster strong economic development through effective management of public finances.
This is facilitated through the preparation of the budget estimates, effective and efficient management and monitoring of resource allocation, utilization combined with the formulation of constructive and effective fiscal policy.
The core mandate of the unit is to effectively and efficiently manage the national budget of the Government of The Gambia.
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Key Achievements
- Introduction of the Medium Term Expenditure Framework (2015)
- Piloting of Programme Based Budgeting (PBB) to 8 ministries in 2015 and 2016 then rolled out to all MDAs as at 2017
- Production and publication of monthly budget performance reports.
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Policies
- Public Finance Act (2014)- An act to provide for the control of public monies, the power and duties of the legislative and executive in the preparation, presentation, approval, execution and reporting of Government budget.
- Financial Regulations (2016)- in exercise of the powers conferred on the Minister by section 75 of the Public Finance Act, 2014.
- Budget Framework Paper (2018-2020)- acting as a policy instrument for the national budget, setting out how Government intends to achieve its policy objectives over the medium term through the budget.
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Strategic Plans
Main Outputs Output Indicator Past Budget Projections 2014 2015 2016 2017 2018 2019 Production of Annual Budget Budget Approved by National Assembly Dec Dec Dec Dec Dec Dec Development of Citizen Budget Completed by - - July Mar Feb Feb Execute budget reform (MTEF, PBB) Completed by 2 pilot ministries 4 pilot ministries 6 pilot ministries All MDAs Production of Fiscal Report Monthly 12 12 12 12 Budget implementation and execution Compliance Ensure compliance with the law Ensure compliance with the law Ensure compliance with the law Ensure compliance with the law Production of BFP and BCC Completed by June June May May May Capacity building for MDA's on MTEF, PBB Number of MDA's trained 2 4 6 All All -
Downloads (78)
ESTIMATES OF REVENUE AND EXPENDITURE - 2023
ESTIMATES OF REVENUE AND EXPENDITURE - 2023
- Filesize: 8.00 MB
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January-October 2022 Expenditure ReportJanuary-October 2022 Expenditure Report
- Filesize: 1.19 MB
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2023 BUDGET SPEECH2023 BUDGET SPEECH
- Filesize: 6.50 MB
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2023 Citizen Budget Final All Funds2023 Citizen Budget Final All Funds
- Filesize: 1.88 MB
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The Executive Budget Proposal 2023The Executive Budget Proposal 2023
- Filesize: 1.77 MB
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HM STATEMENT ON THE LAYING OF 2023 ESTIMATESHM STATEMENT FOR THE LAYING OF 2023 ESTIMATES
- Filesize: 329.58 KB
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CITIZENS' VERSION - REVISED 2022 BUDGETCITIZENS' VERSION - REVISED 2022 BUDGET
- Filesize: 942.08 KB
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SEPTEMBER 2022 EXPENDITURE REPORTSEPTEMBER 2022 EXPENDITURE REPORT
- Filesize: 162.06 KB
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AUGUST 2022 EXPENDITURE REPORTJANUARY TO AUGUST 2022 EXPENDITURE REPORT
- Filesize: 1.08 MB
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JULY 2022 EXPENDITURE REPORT FINALJULY 2022 EXPENDITURE REPORT
- Filesize: 1.09 MB
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FINAL BUDGETBudget Appropriation Report
- Filesize: 4.01 MB
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JANUARY TO MAY 2022 EXPENDITURE REPORTJANUARY TO MAY 2022 EXPENDITURE REPORT,
- Filesize: 956.81 KB
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JANUARY TO JUNE 2022 EXPENDITURE REPORTThe purpose of this report is to inform all relevant stakeholders on the composition of Government Local Fund (GLF) expenditure for the period under review highlighting in particular, the absorptive capacity of different Budget Entities (BEs).
- Filesize: 1.09 MB
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BUDGET CALL CIRCULAR, FISCAL YEAR 2023THE GOVERNMENT OF THE GAMBIA BUDGET CALL CIRCULAR FOR THE FISCAL YEAR 2023 is a guide to assist Ministries, Departments and AGencies (MDAs) in the formulation of their budgets.
- Filesize: 2.20 MB
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January-April 2022 Expenditure Report- Filesize: 545.17 KB
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January to March 2022 Expenditure Report- Filesize: 538.11 KB
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2022 Citizens’ Budget- Filesize: 1.22 MB
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January to February 2022 Expenditure Report- Filesize: 557.29 KB
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January 2022 Expenditure Report- Filesize: 431.58 KB
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January – December 2021 Expenditure Brief- Filesize: 407.88 KB
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January-November 2021 Expenditure Brief- Filesize: 383.98 KB
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January - October 2021 Expenditure Brief- Filesize: 441.99 KB
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2022 Approved Budget- Filesize: 3.04 MB
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January - September 2021 Expenditure Brief- Filesize: 405.10 KB
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Executive Budget Proposal 2022- Filesize: 1.43 MB
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2022 Budget Speech- Filesize: 5.57 MB
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Frequently Asked Questions About Budget- Filesize: 165.95 KB
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Laying of 2022 Budget at the National Assembly Parliament- Filesize: 251.49 KB
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January - August 2021 Expenditure Brief- Filesize: 371.86 KB
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January-July 2021 Expenditure Brief- Filesize: 394.39 KB
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The Gambia will receive US$85 million SDRs Allocation from the IMF- Filesize: 64.13 KB
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June 2021 Expenditure Brief- Filesize: 384.81 KB
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May 2021 Expenditure Brief- Filesize: 372.81 KB
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Press Release- Filesize: 106.54 KB
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Budget Consultative Workshop- Filesize: 289.55 KB
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April 2021 Expenditure BriefThis brief presents an analysis of central government expenditure from January to April 2021. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 458.27 KB
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March 2021 Expenditure BriefThis brief presents an analysis of central government expenditure from January to March 2021. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 324.94 KB
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Citizens' Budget 2021- Filesize: 5.89 MB
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February 2021 Expenditure BriefThis brief presents an analysis of central government expenditure from January-February 2021. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor in any donor funds (loans and grants), including projects across the country.
- Filesize: 311.86 KB
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January 2021 Expenditure ReportThis brief presents an analysis of central government expenditure from 1st- 31 January 2021. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 838.48 KB
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JANUARY-DECEMBER 2020 EXPENDITURE BRIEFINTRODUCTION
This brief presents an analysis of central government expenditure from January to end December 2020. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.- Filesize: 463.34 KB
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JANUARY-NOVEMBER 2020 EXPENDITURE BRIEFINTRODUCTION
This brief presents an analysis of central government expenditure from January to end November 2020. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.- Filesize: 216.98 KB
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JANUARY-OCTOBER 2020 EXPENDITURE BRIEFINTRODUCTION
This brief presents an analysis of central government expenditure from January to end October 2020. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.- Filesize: 305.97 KB
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Manpower Budget 2021- Filesize: 1.60 MB
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Approved Budget 2021- Filesize: 6.42 MB
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JANUARY-SEPTEMBER 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end September 2020. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
TOTAL GOVERNMENT EXPENDITURE
Government’s total expenditure as of end September 2020 amounted to D13.5 billion, which represents an increase of 30 percent as compared to the same period last year.
- Filesize: 1.13 MB
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2021 Budget Speech2021 BUDGET SPEECH
THE ROAD TO ECONOMIC RECOVERY
DELIVERED ON FRIDAY 4TH DECEMBER 2020 AT THE NATIONAL ASSEMBLY
BY THE HONOURABLE MINISTER OF FINANCE AND ECONOMIC AFFAIRS- Filesize: 924.81 KB
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2021 EXECUTIVE BUDGET PROPOSAL- Filesize: 2.83 MB
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Laying of 2021 Budget at the National Assembly Parliament- Filesize: 525.49 KB
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January-August 2020 Expenditure BriefThis brief presents an analysis of central government expenditure from January to end August 2020. It also aims to inform Senior Management on the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 1.01 MB
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JANUARY-JULY 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end July 2020. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 1.12 MB
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JANUARY-JUNE 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end June 2020. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 1.14 MB
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JANUARY-MAY 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end May 2020. It aims to inform Senior Management on the composition of total expenditure by different classification, highlight the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including those earmarked for development projects across the country.
- Filesize: 930.81 KB
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JANUARY-APRIL 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end April 2020. It aims to inform Senior Management on the composition of total expenditure by different classification, highlight the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including those earmarked for development projects across the country.
- Filesize: 973.58 KB
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Itemized expenditure report of the D500 million COVID-19 Health Emergency Fund (1st May 2020)In line with our commitment to ensure transparency and accountability, the Ministry of Finance and Economic Affairs hereby publishes the itemized expenditure list from the D500 million COVID-19 Health Emergency Fund. As of 1st May 2020, D160 million has been released to the Ministry of Health, which is the spending authority on all COVID-19 related matters. The Ministry of Finance will continue to publish all future allocations and expenditures periodically.
- Filesize: 232.39 KB
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JANUARY-MARCH 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end March 2020. It also aims to inform Senior Management on the composition of total expenditure by different classifications, highlight the absorption rates of budget entities (BEs), and give an indication of expenditure trends compared to the same period last year.
- Filesize: 1.08 MB
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JANUARY-FEBRUARY 2020 EXPENDITURE BRIEFThis brief presents an analysis of central government expenditure from January to end February 2020. It also aims to inform Senior Management on the composition of total expenditure by different classifications, highlight the absorption rates of the budget entities (BEs), and give an indication of expenditure trends compared to the same period last year.
It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.- Filesize: 928.15 KB
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Citizen's Budget 2020The 2020 Citizen’s budget is a simplified version of the 2020 approved budget estimates aimed at communicating key Public Finance
information and development objectives of the Government of The Gambia to its citizens, whilst adhering to budget transparency and
accountability for the effective and efficient utilization of public resources.
Putting into account that citizens are the main beneficiaries, there is great need for them to know what the national budget entails and to
encourage them to play an active role in the budget process.- Filesize: 9.14 MB
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January-December 2019 Expenditure ReportThis brief presents an analysis of central government expenditure from January 2019 to December 2019. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier. It should be noted that all expenditure referred to in this brief is solely Government Local Fund (GLF), and the report does not factor any donor funds (loans and grants), including projects across the country.
- Filesize: 713.28 KB
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Approved Manpower Budget 2020- Filesize: 2.24 MB
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Approved Budget 2020- Filesize: 1.38 MB
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January-November Expenditure Report- Filesize: 690.65 KB
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Budget Speech 2020- Filesize: 758.68 KB
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Expenditure Brief January-October 2019This brief presents an analysis of central government expenditure from January 2019 to October 2019. It also aims to inform Senior Management about the composition of total expenditure by different classification, highlighting the absorption capacity of different budget entities (BEs), and give an indication of expenditure trends compared to the same period a year earlier.
- Filesize: 1.10 MB
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Budget Overview 2019- Filesize: 1.26 MB
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January-September Expenditure report- Filesize: 900.87 KB
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January-August Expenditure report- Filesize: 709.64 KB
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January-July 2019 expenditure report- Filesize: 882.23 KB
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January-June 2019 expenditure report- Filesize: 966.65 KB
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JANUARY-MAY 2019 EXPENDITURE BRIEF- Filesize: 924.61 KB
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JANUARY-APRIL 2019 EXPENDITURE BRIEF- Filesize: 616.51 KB
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March 2019 Expenditure Report- Filesize: 629.62 KB
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Citizen's Budget 2019- Filesize: 4.74 MB
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Febraury 2019 Expenditure Report- Filesize: 770.12 KB
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January 2019 expenditure report- Filesize: 680.76 KB
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January-December Budget Execution Report 2018- Filesize: 624.77 KB
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Budget Speech 20192019 Budget Speech read by Hon. Minister of Finance and Economic Affairs, Mambury Njie on the 14th December, 2018.
- Filesize: 1.83 MB
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Jan-April Budget Execution Report- Filesize: 1.09 MB
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