Collaboration Framework Agreement (2025) in English

The Collaboration Framework Agreement establishes a formal mechanism for cooperation between the Office of the Auditor General of the Federal Republic of Somalia (OAGS) and the Offices of the Auditors General of the Federal Member States (FMS-OAGs). The agreement is designed to strengthen coordination, improve audit quality, and enhance accountability in the management of public resources across both levels of government.

The framework recognises the independent mandates of each audit institution while providing a structured approach for joint action. It promotes collaboration in key areas including joint audits, information sharing, institutional development, stakeholder engagement, and alignment of legal and reporting frameworks. The agreement seeks to harmonise audit practices across Somalia, ensuring consistency with national laws and international auditing standards.

A central feature of the agreement is the conduct of joint audit activities, particularly in areas where mandates overlap. As outlined on page 3, audits of donor funded projects implemented by the Federal Government but benefiting Federal Member States are led by OAGS, with participation from FMS-OAGs, while state level projects are audited independently by the respective state audit offices. The framework also provides for joint special and performance audits, with final reports issued under the authority of the Federal Auditor General.

The agreement further establishes oversight arrangements for federal transfers and budget allocations to the states. As indicated on page 3, OAGS may audit federal transfers and verify expenditures, while FMS-OAGs may conduct complementary audits and request third party confirmations, ensuring comprehensive oversight across funding flows.

Information sharing is a core pillar of the framework. As described on page 4, the parties agree to exchange audit evidence, align audit planning processes, and establish platforms for collaboration. This enhances the reliability of audit findings and supports coordinated audit planning and execution.

Institutional strengthening and capacity development are also prioritised. The agreement commits both levels to joint training, knowledge sharing, and engagement with international audit bodies such as INTOSAI, AFROSAI, and ARABOSAI, with OAGS playing a coordinating role. A joint technical team will support capacity assessments and development initiatives.

The framework also strengthens engagement with parliaments and stakeholders, promoting the use of audit findings in oversight processes and improving public awareness. Coordination with development partners is streamlined through OAGS to ensure alignment of external support with national priorities.

To ensure sustainability, the agreement includes provisions for conflict resolution, preservation of institutional independence, and regular monitoring and review of implementation. As outlined on page 6, the agreement is valid for three years (2025–2027), with annual reviews and periodic meetings to assess progress and make necessary adjustments.

Overall, the Collaboration Framework Agreement provides a coherent and practical foundation for unified public sector auditing in Somalia, enhancing coordination between federal and state audit institutions, improving audit effectiveness, and strengthening transparency and accountability in public financial management.