SCHOOL OF BUSINESS AND PUBLIC

ADMINISTRATION
UNIVERSITY OF THE GAMBIA

TRAINING PROPOSAL

ON

BUDGET MANAGEMENT AND PUBLIC

FINANCIAL ACCOUNTABILITY
Center for Policy, Research and Strategic Studies (CEPRASS)
Center for Policy, Research and Strategic Studies (CEPRASS) CepRass is a leading and
reputable Centre for Consulting, Research, and Human and Organizational Resources
Development in The Gambia. It was established in 2016 in order to help the University of the
Gambia to attain a higher order of excellence. The Center is anchored at the school of Business
and Public Administration, MDI campus, and is established because of the university’s failure to
get involved in any tangible and profitable research that could help the Gambia out of
underdevelopment. CepRass wish to be seen as a means to champion the development
aspirations of the Gambia through research.

Moreover, it was founded to ensure improved co-ordination and effective overall management of
all UTG and MDI Research, Consulting and Professional Training programs. It is the corporate
objective of the centre to improve the effectiveness and efficiency of people and organizations
through optimal utilization of their human and material resource capacities. The center envisaged
to complement the efforts of organizations (private, public, local and international) in their drive
to evolve a functional, dynamic, improved, efficient, effective and sound operational and
management system. The extensive experience of outstanding and acknowledged achievements
in human resources development efforts of the two institutions that constitute the center is made
possible through the exuberance of our programmes and the pool of diverse tested experts and
professionals at the disposal of our ever growing customer-pool that cuts across leading
establishments in the public and private sector organizations, multi-nationals, NGOs and a host
of others.

Our Clients

Our clients includes the following among a host of others: United Nations Development
Programme (UNDP), Islamic Development Bank (IDB), Africa Development Bank (ADB),
United Nations Economic Commission for Africa (UNECA), Food and Agricultural
Organisation (FAO), World Bank, International Fund for Agricultural Development(IFAD),
Rural Finance (RFCIP), National Assembly Service Commission of Nigeria, The Government of
The Gambia, Gambia International Airlines (GIA), Gambia Ports Authority (GPA), MOHERST,
Gambia Civil Aviation Agency (GCAA), NEMA, Livestock and Horticultural Development
Project (LHDP), etc.

Our Professionals

Our facilitators in each of our programmes are lecturers and practitioners who have accumulated
extensive experience in both the private and public sectors. These experiences have given them
the acumen to understand and solve the capacity gaps that exist in institutions. Their experiences,
in Europe, America, Asia, and Africa, bring a global perspective that is needed to help both
national and international organizations.
Training Delivery

To fully appreciate why the programmes we deliver needs to be practiced in a particular way, it
is necessary to have an understanding of theoretical underpinnings. Delegates will be exposed to
interesting and stimulating theories in the different programmes we run. In addition to providing
presentations on the theoretical components, delegates will have the opportunity to interact
extensively with the facilitator and among themselves during the training. Delegates will be
exposed to stimulating discussions, case studies, exercises, debates and group discussions/work
and presentations to their co-delegates.

A. Introduction
The overall aim of the training programme is to enhance the capacity of public institutions in the
Gambia in budgeting and financial accountability.

The training workshop will provide key stakeholders with an overview of the key principles,
theoretical frameworks, practical implementation challenges, lessons learnt surrounding the full
policy/budget cycle in modern public finance systems, and innovations in budgeting.

The public expenditure management will address the role the government, government priorities,
how to improve revenue generation, how to improve public performance, resource and
expenditure planning tools, how to improve the governance of public expenditure, and how to
control wasteful expenditure

B. Course Description

The course is designed to help participants in:

 Understanding the role of public finance in the growth and development

 Understanding government priorities and how to improve revenue generation,
 Modern approaches to public finance management
 Budget formulation, including medium term frameworks and programme performance
budgeting
 Understanding resource and expenditure planning tools
 Integration of intergovernmental fiscal transfers into the budget process
 Budget execution, including cash management systems, internal controls and the need for
and limitations of Financial Management Information Systems (FMIS) in improving
financial reporting and accountability
 Cash versus accrual accounting
  Policy and budget monitoring and evaluation, including budget examination, public
expenditure reviews, public expenditure tracking, impact evaluations and other approaches
to improve policy accountability
 Accountability and integrity systems, including fiscal transparency and the role of political
institutions such as the public accounts committee
 Audit and evaluation, including financial compliance auditing, performance auditing,
internal auditing
 The design and implementation of public financial management reform programmes
 Evolution of Gambia’s Growth and Employment Strategy
 The Budget Process: Budget formulation institutions and budget documentation
 Shaping the budget: macroeconomic and fiscal policy and the budget framework
 Legislative framework and institutional arrangements
 Pillars of a comprehensive classification system
 Intergovernmental fiscal system
 Policy and budget analysis: internal institutions of budget examination
 Framework for managing performance information
 Understanding how to improve the governance of public expenditure and how to control
wasteful expenditure
 Identifying existing and potential sources of cost savings in their allocated budget streams
 Planning sustainable financial activities with the help of budget statement
 Forecasting income and expenditure and the cost of doing business on every amount spend
as a percentage of earning/spending

C. Training Topics
The training will cover the following areas:

1. Role of public finance in growth and development

2. Government priorities and revenue generation

3. Resource and expenditure planning tools

4. Building towards budget credibility through improved budget formulation processes

This session will pose budget credibility as a first requirement of the institutional
arrangements of the budget system. It will look at the necessary institutions in the
budget/formulation and approval process to achieve budget credibility, and how these
institutions should be linked to budget implementation.
Institutions that will be discussed include macro-fiscal and micro-fiscal planning processes
as implemented through an MTEF approach; the importance of a credible calendar; the
 importance of accurate and timely information on actual spending; the importance of robust
programming, costing and spending review institutions at sector levels; and the importance
of institutions challenging budget proposals.

5. Modern approaches to expenditure planning – Programme performance budgeting

A review of programme performance budgeting, including principles, terminology,
necessary institutions, classification issues, implementation difficulties and sequencing.

6. Intergovernmental Grant
The design of an intergovernmental transfer system is an important topic for virtually all
nations, federal or unitary, developed or developing. It is a challenging area as by its nature
there is no single correct policy prescription. Conflicting objectives are involved, especially
between the virtues of decentralized decision making and the achievement of national
objectives such as fairness and equity, and creating a common economic union; and
political, historical and institutional factors weigh into the discussion.
The literature is evolving and much more work needs to be done. There is, however, a
consensus that the structure of these transfers creates incentives for national, regional, and
local governments that affect fiscal management, macroeconomic stability, distributional
equity, allocative efficiency, and public service delivery. This session reviews the
conceptual and empirical literature to distil lessons for policymakers looking to design
fiscal transfers in a manner that creates incentives for prudent fiscal management and
effective service delivery.

7. Expenditure control, accounting and Financial Management Information Systems

This session looks at

(i) systems that need to be in place within spending agencies and between spending and
central control agencies to ensure disciplined execution, including commitment control,
approval, validation and payment processes
(ii) the role of accounting and reporting processes and
(iii) the critical role of FMISs in supporting these systems. A case study of implementing
a FMIS in Gambia will be discussed.

8. Should Gambia Adopt Accrual Accounting?

Despite strong encouragement from a number of international agencies and accounting
organizations, developing countries should ask some searching questions before adopting
accrual accounting in the public sector. At the most fundamental level, they should ask
whether the accounting needs of the public sector, which centre on democratic
accountability, are well served by private-sector-based accounts that focus primarily on
financial performance and profitability. Our analysis of the interaction of accounting
 regimes and fiscal rules showed that seemingly simple fiscal rules like committing to
budget balance have substantially different implications under cash and accrual
accounting. Thus, careful attention should also be paid to the implications for fiscal rules
when changes in accounting regimes are being considered. Developing countries’ public
sectors operate in difficult environments and face many constraints. In deciding whether
to set accrual accounting as a goal of public sector reform, policy makers need to make a
hard-headed assessment of their institutional environment and capacities. They should be
satisfied that the benefits of moving to accrual accounting outweigh the substantial costs
of transition.

9. Managing cash – ensuring predictability and discipline in budget execution

Issues that will be discussed are single treasury accounts, cash planning at ministry and
central level, predictable forward allocations, commitment control and the role of
information and sound institutions.

10. Policy and budget monitoring and evaluation

This session explores the role of policy and budget monitoring and evaluation throughout
the budget cycle. It will look at specific instruments of policy evaluation that can operate
within the budget cycle, including Public Expenditure Reviews and Public Expenditure
Tracking Surveys, and monitoring and evaluation systems.

11. Accountability and integrity of systems

This session will look at key institutional arrangements throughout the budget process
that underpin accountability and ensure integrity, in addition to those that have already
been discussed (e.g. the audit function; performance accountability etc). It will look
particularly at external or public accountability institutions.

12. Financial performance and accountability: the role of auditing

This session will look at the role of compliance and performance audits and key
institutional, process and information aspects of both.

13. Designing PFM reform programmes

This session will look at PFM reform programme design.

14. Governance of public expenditure and wasteful expenditure

15. Sources of cost savings in allocated budget

 16. Planning sustainable financial activities with the help of budget statement

17. Forecasting income and expenditure and the cost of doing business on every amount
spend as a percentage of earning/spending

D. Target Audience
The training is suitable for Accounting Officers, Ministers, Permanent Secretaries, Deputy
Permanent Secretaries, Mayors, Deputy Mayors, CEOs, Directors, Accountants, Administrators,
Auditors, National Assembly members, development program managers, Department heads,
project officers and their assistants, NGOs, CBOs, and individuals interested in working in the
development sector.

E. Duration: 3 Days
Fees cover tuition, course materials, flash drive, breakfast, lunch, tea/coffee, refreshment and
field trip.

F. Class size:
20 to 25 delegates

G. Cost per participant

The cost is D85,000

H. Resource Persons
The resource persons proposed for this executive training are from diverse backgrounds with
extensive experience in relevant fields. An informed selection process based on the objectives of
the training was done, drawing from senior and experienced academics and professionals with
diverse expertise and wide experience. The Consultants for the assignment are selected based on
 their areas of competence to serve as resource persons. Prior to the training, resource persons will
be briefed on the overall objective of the training exercise and the target audience. This will help
the facilitators to contextualize the training modules and make them more relevant to the
participants. The following proposed resource persons are:

1. Dr. M.M Fanneh

2. Prof. Ayo Adesopo
3. Mr. Habib Sallah
4. Mr. Yusupha Dibba
5. Dr. Matarr Njie
6. Prof. Sidibeh
7. Mr. Abdou Njie
8. Mr. Ousainou Corr
9. Mr. Sajo Jah
10. Dr. Sunday Otinche
11. Mr. Lamin Dampha
12. Mrs. Mariama Trawally-Sawo
13. Mr. Ba Lamin Darboe
14. Mrs. Habibatou Drammeh
15. Mr. Lamin Fofana
16. Mr. Modou Lamin Badjie

Dr. Mustapha Momodou Fanneh obtained a Doctorate degree in Economics at Fordham University,
New York, an MBA and MSc. in Economics. He worked as a Senior Transport Planner/Economist at
the Department of State for Works, Communications and Information, The Gambia, 1996 – 2000. He
wrote several papers amongst them, The effects of Structural Adjustment Program on poverty in Ivory
Coast and the effects of foreign direct investment (FDI) and free trade agreements (FTAs) on bilateral
tra de. Currently he is an Assistant Professor and Ag. Dean, School of Business and Public
Administration, University of The Gambia. He is a Senior Researcher at UTG Consulting, the
University of the Gambia with more than 10 years of research experience.

He has a wealth of expertise in instrument design, data collection and analysis, monitoring and
evaluation and consultancies. He used Randomized Control trials (RCT) in the Impact Evaluation
Study of Community Development Project. He has the expertise in using STATA and SPSS in doing
research work. Team Leader for a study on Cost and Benefit Analysis and Cost Assessment
commissioned by the World Food Program and The Gambia Ministry of Basic and Secondary
Education. Researcher for a study on Access, Affordability and Awareness of Onesigth Eye-care
Services in The Gambia. Trainer for TOT on Farmer Field School and Farmer Field Research for
NEMA Project. Trainer on Statistical Training on Basic Statistics using SPSS and STATA Software
for staff of GBoS and other Government Institutions. Trainer on Results-based Monitoring and
Evaluation for MDI and UTG.

Mr. Yusupha F. J. Dibba is an Economic Statistician, obtained Msc. Econonmic Statistics at

University of Wales Cardiff and Specialized in Research. He is an expert in socioeconomic research
and policy design and implementation with more two decades of experience working in Government,
NGO (ActionAID International The Gambia), UN system in KOSOVO UNMIK and bilateral
multilateral donor project implementations. He has over the year experience of analyzing financial and
economic data. In his capacity as the Deputy Head of the Labour Statistics Unit he led the
Establishment Surveys for Employment and Earnings in the Central Statistics Department (CSD) now
Gambia Bureau of Statistics (GBoS), to periodically determine employment rates for all groups
including youths. He is a skilled quantitative and qualitative researcher with wide-ranging familiarity
with conducting social science research at various levels and in developing mechanisms to disseminate
information to communities. He has an extensive knowledge of socio-economic development
processes focusing on people centered development that was acquired during his time in the
Directorate of Strategy for Poverty Alleviation Coordination Office as an interim National Coordinator
and head of the Social Development/Decentralization unit and also Monitoring and Evaluation
specialist. He is also a development scientist with wealth of experience in socioeconomic research,
data analysis and interpretation, development planning, and policy development.

He has just recently participated in the Evaluation of UNDAF framework for UNDP with and
International Consultant, whilst over the years he conducted Consultancy for UNDP on: “Moving
Towards An Integrated An Equitable Social Protection in The Gambia” - Analysis of Social Protection
Systems In The Gambia - December 13th to March 18th 2013, By Maja Gavrilovic and Yusupha F. J.
Dibba Published, Consultant for CIAM on: “National Human Development Report” (NHDR), – Youth
Unemployment- February 1st to October 31st 2012, Consultant for UNICEF on: “Ovc_Social
Protection_Soical Policy Study” - By Dr. Henry N. Chikova and Yusupha F. J. Dibba. Published- June
1st to August 31st 2009, and Consultant for National AIDS Secretariat on: HIV/AIDS Research in The
Gambia; “A Qualitative Assessment of Most – At – Risk Populations” By Timothy L. Mah and
Yusupha F. J. Dibba,. Published see www.newparadigmfund.org/research/mah-MARPS Assessment.

Mr. Lamin Dampha has a Master’s degree in Financial Management (First Division) from Amity
University of India. He is an experienced Business Consultant and committed lecturer with over 10
years of experience at leading academic institutions in The Gambia including The University of The
Gambia. Mr. Lamin Dampha over the years served as academic supervisor to students from various
social and cultural backgrounds, he possess an excellent administrative, verbal communication and
written skills along with constructive and effective teaching methods that promote a stimulating
learning environment. Mr. Dampha is an Innovative and committed business expert who has proven
history of carrying out research in microfinance, aiding and significantly improving the efficiency and
success of numerous businesses through training among others. He is an individual who prioritizes
working alongside clients in order to achieve the desired results in a quick and efficient manner. He is
currently the chairman of Center Policy Research and Strategic Studies (CepRass).

Mr. Ba Lamin Darboe is a lecturer at the School of Business and Public Administration. He became
one of the youngest lecturers at the University of The Gambia. His academic achievements have seen
him accomplish a double Master’s degree, one in Financial Management at the University of
Greenwich, England and the other in Global Financial Management at France Business School, in
Poitier, France. He also obtained a Bachelor’s degree in Accountancy (Hons) Holborn College in
Collaboration with University of Wales in London. His research experience has seen him written a
dissertation topic on “Book Values Volatility in Relation to GAAP Changing to IFRS”. Lecturing at
the University has bolstered his research interest from Money Laundering, Investment, Financial
reporting and an ever changing technological infrastructure in relation to finance and investment
capabilities. In addition to that he is very intuitive in seeking knowledge and enhancing his capabilities
beyond his scope.

Modou Lamin Badjie is a Lecturer at the School of Business and Public Administration University of the
Gambia. He graduated with a bachelor’s degree in Economics and holds a Masters degree in Finance and
Accountancy from Ecole Nationale de Commerce et de Gestion – Abdelmalek Essaâdi University the kingdom
of Morocco in 2015. Prior to UTG Modou Lamin was the Managing Director at APS formally known as
Approve services. He is responsible for Managing, Planning and Controlling the daily activities and operations
of the overall Company. Review business relationships contracts with stakeholders like TBL, FIBank, AGIB
etc. Prepare Activity Reports, staff training and development on policies and procedures. Setting, monitoring
and enforcing financial compliance reports, policies and procedures. While at APS he implemented the “Nduga”
project successfully with the help of his co-workers. He is the founder of the Advance Excel training program
that concentrates on data analysis with advance skills in excel. In addition, a consultant with Accord associates
and also serves as the local representative of ICA-Group in the Netherlands.

Habib Sallah is currently a full time lecturer with the School of Business and Public Administration
after retiring as Director of Studies in Economic Management and Head of Research and Consultancy
Services from Management Development Institute an institution which he served for over twenty four
years. He holds both a Bachelor and Master degrees in Business Management from Berea College and
Eastern Kentucky University respectively and is currently pursuing a Doctorate in Public
Administration. He has attended numerous courses and workshops in his field of endeavor and has
accumulated vast experience as a trainer and lecturer in the tertiary sector. He has written widely on
several topics and designed and facilitated numerous long and short term training programs combined
with conducting several consultancy and advisory services for the Central Civil Service, NGOs and
the private sector. Finally, he has a vast knowledge in Results-Based Management and Monitoring
and Evaluation.

Dr. Matarr Njie obtained a Doctorate degree (Ph.D.) in Finance at Edith Cowan University, Perth,
Australia, 2007, M.A. (Economics) University of Malaya, Kuala Lumpur, Malaysia, 1998 and M.B.A.
Curtin University of Technology, Perth, Australia, 1996. He is currently Senior Lecturer, Department
of Economics & Management Sciences, University of the Gambia. He is an expert in research,
Financial sector development and Economic reform Analyst with more two decades of experience
working in Government, and UNDP working in Sierra Leone, Honiara, Solomon Islands and London
UK. He has over the years’ experience of analyzing financial and economic data.
Mrs. Mariama Trawally-Sawo holds MBA international Business from the prestigious Ling Tung
University of Taiwan and a Bachelor’s degree in Economics (Hons) from the University of the
Gambia. She has being working with the University of the Gambia for the past Ten years. Mariama is
currently the Acting Head of Department Economics and Finance.

Mrs. Habibatou Drammeh is a PhD Candidate in Public Administration, University of the Gambia.
She holds IMBA (Management, Business and, Finance), National Chengchi University, Taipei,
Taiwan, and B Sc. Management, University of The Gambia. Habibatou is currently the Acting Head
of Department, Management Sciences, School of Business and Public Administration of the
University of The Gambia (UTG). Administrative Coordinator of the Master in Business
Administration (MBA), UTG. She is a Trainer, researcher and consultant. Habibatou has also severed
as an academic lecturer in Management and Finance at Tertiary level from 2011 to date. President,
School of Business and Public Administration Staff Association. Part-time Lecturer Management
Development Institute (MDI) and American International University (AIU).

Fellow, UNCTAD Virtual Institute. Worked at Arab Gambia Islamic Bank (AGIB), As the Acting
Head of Department, Treasury Unite, (2007 – 2009) and served as the manager of local and foreign
currencies of the Bank, monitored reserve and liquidity requirement, generally managed the bank’s
excess liquidity in an efficient and profitable manner. Whiles in AGIB, she carried out a feasibility
study to open a new branch for the bank in Brikama Village (Town in the Gambia) in 2009. The study
was successfully conducted and shortly after, a branch was constructed and now in full operation. She
has participated in trainings for Small and Medium Size enterprises in the Gambia, supervised
undergraduate research projects and provided academic advice to diploma and undergraduate students
among others.

Mr. Lamin Fofana, SDF and Part time lecturer, University of The Gambia

Prof. Sidibeh, Professor of Psychology, former University of The Gambia lecturer

Mr. Abdou Njie, Former Deputy Governor, Central bank of The Gambia
Mr. Ousainou Corr, Finance Director, University of The Gambia

Mr. Sajo Jah, Finance Director GAMWORKS and Part time lecturer, University of The Gambia

Visiting Scholars

OTINCHE Sunday Inyokwe BSc, MSc, PGDE, PhD

TAC Volunteer Lecturer, UTG. Coordinator Master Degree Programme in Public Administration,
Department of Management Science, School of Business and Public Administration, University of
The Gambia

Prof. Adesopo Ayo Ariyo

Bachelor of Science Degree in Accounting, Master of Business Administration (MBA), Master of

Science (M.Sc) degree in Public Administration and Doctor of Philosophy (Ph.D) (Public
Administration). Consultant, The World Bank (2004) and State Civil Service Transformation Strategy
in Nigeria (CSTS) (2011).

TAC Volunteer Lecturer, UTG. Coordinator Ph D Programme in Public Administration, Department

of Management Science, School of Business and Public Administration, University of The Gambia