Office of the Auditor General – Hirshabelle State Somalia
Who We Are
Promoting Accountability. Safeguarding Public Resources.
Who we are
Introduction
The Office of the Auditor General of Galmudug State is the supreme audit institution mandated to provide independent assurance on the management of public resources. The Office was established through the State Constitution and became operational with initial institutional support under public financial management reform programmes. Since its establishment, the Office has developed into a functional oversight body conducting financial, compliance and performance audits across government institutions.
Capacity development remains a central pillar of the Office. Early efforts focused on foundational audit training, coaching and provision of essential tools, while subsequent interventions have strengthened professional competencies, enhanced systems and aligned audit methodologies with international standards. The Office continues to build institutional capacity to effectively deliver on its mandate.
The Office operates within the legal framework established by the Galmudug State Constitution and the relevant audit legislation governing public sector oversight.
Institutional and Legal Framework
The Office of the Auditor General of Galmudug State derives its mandate from the State Constitution and applicable audit legislation, which define its authority, independence and reporting obligations. The legal framework requires the Auditor General to examine consolidated financial statements of the State and submit audit reports to Parliament.
The Office is responsible for assessing compliance with applicable laws and regulations, evaluating the management and use of public resources and reporting on material findings, including weaknesses in internal controls and financial management systems.
In executing its mandate, the Office applies recognised public sector auditing standards, ensuring that audit processes are systematic, evidence based and credible. This framework provides the foundation for objective audit oversight and supports transparency, accountability and improved public financial management across Galmudug State.
Mandate and Functions
The mandate of the Office of the Auditor General of Galmudug State extends to all public institutions entrusted with state resources. This includes ministries, departments and agencies, public enterprises, local administrations, independent commissions and any entity that receives or manages public funds.
The Office conducts:
- Financial audits to determine whether financial statements present a true and fair view
- Compliance audits to assess adherence to applicable laws, regulations and approved financial procedures
- Performance audits to evaluate economy, efficiency and effectiveness in the use of public resources
Audit work includes the examination of internal control systems, assessment of revenue and expenditure management and review of institutional performance against intended objectives. The Office identifies risks, highlights control weaknesses and issues evidence based recommendations to strengthen accountability and improve public financial management.
Audit reports are submitted to Parliament to support legislative oversight and to ensure that appropriate corrective actions are taken by the Executive.
GOVERNANCE AND ACCOUNTABILITY
The accountability framework of Galmudug State is anchored on the stewardship responsibilities of the Executive, the financial management obligations of public institutions and the legislative oversight exercised by Parliament. Public institutions are required to comply with established financial management procedures, maintain accurate records and utilise resources in a manner that ensures economy, efficiency and transparency.
INSTITUTIONAL ROLE OF THE OAG
The Office of the Auditor General serves as an independent oversight body within the governance architecture of Galmudug State. It provides assurance on the use of public resources, supports Parliament in exercising oversight and promotes adherence to financial management standards. Through its work, the Office reinforces accountability across government institutions and contributes to improved service delivery.
STRATEGIC DIRECTION
Key focus areas include strengthening professional capacity, enhancing audit methodologies and improving internal systems and processes. The Office continues to expand the use of technology to support audit activities and aligns its practices with international auditing standards to ensure the delivery of credible and reliable audit outputs.
Role in Public Administration
Audit reports issued by the Office of the Auditor General of Galmudug State provide Parliament, citizens, development partners, civil society, the private sector and the media with an objective basis for understanding how public funds are managed. These reports support the assessment of public administration performance and the effectiveness of government programmes, while reinforcing a governance culture grounded in integrity, accountability and transparency.
The Office plays a central role in the accountability cycle of Galmudug State. Through its audits, it promotes the lawful, efficient and effective use of public resources, supports compliance with institutional mandates and strengthens governance systems required to deliver reliable and responsive public services.