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Constitutional Foundation
Established under the Constitution of Somaliland

The Office of the Auditor General derives its authority from the Constitution of the Republic of Somaliland, which establishes the position of the Auditor General as an independent officer responsible for auditing all public accounts. The Constitution guarantees the independence of the Auditor General in the discharge of audit functions.

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Key Constitutional Provisions

1

The Auditor General shall audit all accounts of the Government of Somaliland, including all accounts of ministries, departments, and agencies.

2

The Auditor General shall have access to all books, records, and returns relating to such accounts.

3

The Auditor General shall submit annual reports to the House of Representatives.

4

The Auditor General shall be independent and shall not be subject to the direction or control of any person or authority.

5

The Auditor General may audit regional and district governments, public enterprises, and any institution receiving public funds.

AUDIT AUTHORITY
Scope of Audit Authority

The Auditor General is mandated to audit all accounts related to the Consolidated Fund and all other accounts of the Government. This includes examining the efficiency, effectiveness, and economy of the use of public resources.

Central Government

All ministries, departments, and government agencies of the central government.

Public Enterprises

State-owned enterprises and corporations receiving public funding.

Local Governments

Regional and district administrations and their financial operations.

Special Funds

All special funds, donor-funded projects, and public trust funds.

Reporting Obligations

The Auditor General is required to submit annual audit reports to the House of Representatives within a specified timeframe following the end of each fiscal year. These reports include findings, conclusions, and recommendations regarding the financial management of public institutions. The reports are made available to the public as part of the commitment to transparency and accountability.

Legal Framework

In addition to constitutional provisions, the Office operates under relevant legislation including public financial management laws, audit laws, and regulations that govern the conduct of public auditing.

The Legal Framework Establishes
STATUTORY PROVISIONS
The Legal Framework Establishes
  • Powers of the Auditor General to access information and premises
  • Procedures for conducting different types of audits
  • Mechanisms for following up on audit recommendations
  • Obligations of public officers to cooperate with audit processes
  • Requirements for the timely submission of accounts by government entities
  • Protection of whistleblowers who report financial irregularities
OAG

OFFICE OF THE AUDITOR GENERAL

— Republic of Somaliland

Ensuring Transparency, Accountability & Good Governance

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