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REPUBLIC OF THE GAMBIA Department of State for Local Government and Lands FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT AUTHORITIES Prepared under The Third Public Works Project (TPWP) Gamworks Agency

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Page 1: FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT ...nsagm.weebly.com/uploads/1/2/0/3/12030125/financial_and_accounting... · FINANCIAL AND ACCOUNTING MANUAL FOR LOCAL GOVERNMENT

RREEPPUUBBLLIICC OOFF TTHHEE GGAAMMBBIIAA

Department of State for Local Government and Lands

FINANCIAL AND ACCOUNTING MANUAL FOR

LOCAL GOVERNMENT AUTHORITIES Prepared under The Third Public Works Project (TPWP) Gamworks Agency

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CHAPTER 1 – INTRODUCTION

CHAPTER 2 – FINANCIAL MANAGEMENT RESPONSIBILITIES

CHAPTER 4 – RECEIPT, REVENUE AND INCOME

CHAPTER 5 – PAYMENT OF EXPENDITURE

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CHAPTER 7 – IMPREST, AND PETTY CASH PAYMENTS, 705 Posting the Petty Cash

CHAPTER 8 – LOANS, ADVANCES, DEPOSITS AND INVESTMENT

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CHAPTER 9 - THE BOOKS OF ACCOUNT AND FINANCIAL STATEMENT

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a)

b)

c)

d)

e)

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1)

2)

3)

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i)

ii)

iii)

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iv)

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a)

b)

a)

b)

c)

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2.

a)

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b)

c)

d)

e)

f)

a)

b)

c)

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Sections 86 through to 107 of the GPPA Regulations 2003 outline the procedures for

“Request for Proposals”.

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i)

ii)

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CHAPTER ELEVEN

ACCOUNTABILITY AND REPORTING

1101 EXTERNAL AUDIT

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