PublicationsCase Study

Practice Notes Managing budget reallocations and arrears in The Gambia

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CABRI launched the Building PFM Capabilities programme in 2017 to strengthen the capabilities of African government officials for the implementation of reforms that achieve functional public financial management (PFM) systems. The Building PFM Capabilities programme is premised on the Problem-Driven Iterative Adaptation (PDIA) approach.

Seven Anglophone African country teams successfully completed the first edition of the Building PFM Capabilities in Africa programme in 2017. A team of Gambian officials from the Ministry of Finance and Economic Affairs (MoFEA) participated in the programme to address the long-standing problem of virements (budget re-allocations) and arrears leading to a misalignment in the appropriated budget and spending. This paper details the experience of the team, providing documented evidence of the progress over time and how the team built its own capabilities and diffused them over seven months.


Year: 2018 Theme: Capable Finance Ministries, Building PFM Capabilities Countries: Gambia Language: English

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