WCO supports Gambia to strengthen its capacities in Post-Clearance Audit (PCA)

04 marzo 2022

From 21 to 25 February 2022, the WCO conducted a Post-Clearance Audit (PCA) training and diagnostic mission to Gambia. This PCA mission was part of the follow-up activities of the WCO-GIZ Programme for Gambia. This Programme, funded by the German Federal Ministry for Economic Cooperation and Development, represented by GIZ GmbH, is supporting the Gambia Revenue Authority (GRA) with the implementation of priority trade facilitation measures by creating the conditions for more efficient risk management and better cooperation between border-control bodies. The Programme focuses on capacity building support related to reform and modernization, risk management, PCA and business continuity.

During the three-day training, participants were first familiarized with the WCO concept of PCA, the voluntary compliance framework, risk management for PCA and the concept of Customs Business Partnership, which is essential for enabling PCA to function better.

This initial phase was followed by role-play exercises on conducting an audit, which helped the participants understand how to examine documents and communicate with the auditee during an audit, bearing in mind that the GRA is in the early stages of PCA implementation and therefore there have been few opportunities for staff to experience an audit. The participants expressed their appreciation for the practical content of the training. It is expected that the knowledge gained from this training will be utilized for the further development of PCA in the GRA.

After the training, the WCO expert visited the GRA’s PCA department, as well as other departments dealing with risk management, legal matters, corporate public affairs and system administration. He communicated with the staff of each department to find out about current issues and discuss areas for improvement.

The expert would like to express his sincere appreciation to the management and staff of the GRA for their constant support throughout the mission, and wishes the Authority every success with its modernization process.