Compliance audit is a core function of the Office of the Auditor General of Jubbaland State and focuses on determining whether public institutions comply with applicable legal and regulatory requirements governing the use of public funds. This includes assessing adherence to financial management laws, procurement regulations, administrative procedures and approved budgetary frameworks.

Auditors examine transactions to confirm that expenditures are properly authorised, supported by adequate documentation and executed within approved limits. This involves reviewing procurement processes, contract management records, expenditure approvals, revenue collection systems and the use of public assets to ensure compliance with established rules and procedures.

The audit process identifies irregularities such as unauthorised expenditure, incomplete documentation, non-compliant procurement practices and deviations from approved procedures. These findings highlight control weaknesses that may expose public resources to risks including waste, fraud and inefficiency.

Compliance audits support the strengthening of internal control systems by providing practical recommendations that enable institutions to address identified gaps and improve adherence to laws and policies. The process reinforces discipline in financial management and promotes accountability in the use of public resources.

Audit reports are submitted to Parliament to support oversight and inform decision-making. Through this function, the Office contributes to a governance environment in which public resources are managed lawfully, efficiently and with transparency across Jubbaland State.