About this report
The FY2021 report audits the consolidated financial statements of Hirshabelle State for the year ended 31st December 2021. The Office issued a qualified opinion and identified material matters affecting the reliability and completeness of reported public finances.
Key matters include weaknesses in revenue recording and reconciliation, unsupported expenditure, capital-expenditure documentation and inconsistencies affecting budget and revenue information. The report sets out the audit basis, findings and recommendations for corrective action and stronger controls.