The Special Audit Report on Selected Projects for the Ministry of Livestock, Forestry and Range (MOLFR) of Jubaland State of Somalia

The Special Audit Report on Selected Projects for the Ministry of Livestock, Forestry and Range (MOLFR) of Jubaland State of Somalia presents the findings of a special audit conducted by the Office of the Auditor General for the period ending 31 December 2023.

The audit was undertaken in accordance with the Audit Act 2016 and International Standards of Supreme Audit Institutions, with the objective of assessing the effectiveness of financial management, internal controls, and compliance with applicable laws and regulations. The review covered multiple donor-funded projects, including those supported by FAO, NRC, and Save the Children.

The findings highlight several weaknesses in financial management and internal control systems within the Ministry. Key issues identified include failure to record donor funds in the Revenue Management System, absence of regular bank reconciliations, inadequate supporting documentation for expenditures, and misclassification of budget items. These deficiencies expose the Ministry to risks of financial misstatement, inefficiency, and potential misuse of funds.

The audit also identified significant procurement irregularities, including non-compliance with established procurement procedures, lack of competitive bidding, and insufficient documentation to support procurement decisions. In addition, weaknesses in record keeping and document management were observed, affecting the traceability and reliability of financial information.

The total quantified financial impact of the identified issues amounts to approximately USD 68,660.80, although the report notes that the actual impact may be higher due to unquantified risks and control gaps.

To address these findings, the Auditor General issued a series of recommendations aimed at strengthening internal controls, improving financial reporting processes, enforcing compliance with procurement regulations, and enhancing record management systems. The Ministry has acknowledged the findings and committed to implementing corrective measures within defined timelines.

Overall, the report underscores the need for strengthened financial governance, improved accountability mechanisms, and enhanced oversight to ensure that public and donor resources are managed efficiently, transparently, and in accordance with established regulations in Jubaland State.