Office of the Auditor General (OAG) – Jubbaland State Somalia
Who we are
Introduction
The Office of the Auditor General of Jubbaland State is the supreme audit institution mandated to provide independent assurance on the management of public resources. The Office was established in 2015 through the State Constitution and became operational in January 2018 with initial institutional support from the Public Expenditure Management in Somalia (PREMIS) programme. Since then, 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 support focused on introductory audit training, coaching and provision of essential equipment, while subsequent efforts have strengthened professional development, improved systems and enhanced audit methodologies in line with international standards. The Office continues to build institutional capacity to effectively deliver its mandate.
The Office operates within the legal framework established by the Jubbaland Constitution and the Jubbaland Audit Act, 2016.
Institutional and Legal Framework
The Office of the Auditor General of Jubbaland State is the supreme audit institution mandated to provide independent assurance on the management of public resources. The Office was established in 2015 through the State Constitution and became operational in January 2018 with initial institutional support from the Public Expenditure Management in Somalia (PREMIS) programme. Since then, 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 support focused on introductory audit training, coaching and provision of essential equipment, while subsequent efforts have strengthened professional development, improved systems and enhanced audit methodologies in line with international standards. The Office continues to build institutional capacity to effectively deliver its mandate.
The Office operates within the legal framework established by the Jubbaland Constitution and the Jubbaland Audit Act, 2016.
The legal framework mandates the Auditor General to examine the consolidated financial statements of Jubbaland State and submit audit reports to Parliament. The Office is responsible for assessing compliance with applicable laws and regulations, evaluating the management of public resources and reporting on significant findings and internal control deficiencies.
These provisions align the Office with international auditing principles and provide the legal foundation required for credible and authoritative audit oversight.
Mandate and Functions
The mandate of the Office of the Auditor General 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 provides recommendations to strengthen accountability and improve financial management.
Audit reports are submitted to Parliament to support legislative oversight and ensure that appropriate corrective actions are taken by the Executive.
GOVERNANCE AND ACCOUNTABILITY
The accountability framework of Jubbaland State is founded 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 applicable financial management procedures, maintain accurate records and utilise resources in a manner that ensures economy, efficiency and transparency.
INSTITUTIONAL ROLE OF THE OAG
The accountability framework of Jubbaland State is founded 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 applicable financial management procedures, maintain accurate records and utilise resources in a manner that ensures economy, efficiency and transparency.
STRATEGIC DIRECTION
Key focus areas include the development of professional staff, improvement of audit methodologies, strengthening of internal systems and increased use of technology to support audit processes. The Office continues to align 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 enable Parliament, citizens, development partners, civil society, the private sector and the media to understand how public funds are managed. These reports provide a basis for assessing the quality of public administration and the effectiveness of government programmes. The publication of audit findings supports scrutiny of government operations and promotes a governance culture based on integrity, accountability and transparency.
The Office of the Auditor General plays a central role in the accountability cycle of Jubbaland State. Through its audits, the Office promotes lawful and efficient use of public resources, supports compliance with institutional responsibilities and reinforces systems of governance capable of delivering reliable public services.