Public Financial Management System and Accountability in The Gambia’s Public Service.

Abstract

ABSTRACT
This study examines The Gambia’s public financial management (PFM) system and its influence on accountability within the public service sector. A sample of 330 was determined from a population of 1850 with the aid of Yamane (1964) sample determination formula. Using a quantitative approach, the research assessed the effects of PFM practices on the efficiency and accountability in The Gambia public service. Findings showed that enhanced PFM practices, especially in revenue collection, expenditure control, and internal auditing, were found to significantly improve accountability. The adoption of the Treasury Single Account (TSA) and centralized financial reporting systems emerged as critical mechanisms for promoting fiscal discipline and improving service delivery efficiency. Hypothesis testing confirmed that budget transparency, tax efficiency, internal audit capacity, and debt sustainability positively influence service delivery. PFM practices were also shown to significantly enhance accountability, although expenditure controls exhibited no direct effect. High public debt and weak tax administration were identified as major constraints to effective PFM reform. The study concludes that improving transparency, enhancing tax efficiency, and strengthening audit capacity are crucial for advancing service delivery and accountability in The Gambia.