Mandate

The Office operates within Hirshabelle State’s constitutional, public financial management and external-audit framework. Key references include the Provisional Constitution, the Public Financial Management Act 2018 and the Hirshabelle State Audit Act 2019, which together establish the basis for public accountability.

Within this framework, the Office examines public accounts, expenditure, revenue, systems and institutions; obtains relevant audit evidence; and reports significant findings to the appropriate authorities. The scope, timing and approach for each engagement are determined through lawful planning and risk assessment.

The mandate is exercised independently and in the public interest, with findings intended to strengthen oversight and responsible administration. Audited entities remain accountable for complete records, effective controls, responses to audit findings and implementation of appropriate corrective action.