Who We Are

Upholding Accountability Across Public Institutions

Who we are

Introduction

The Office of the Auditor General of South West 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 following initial institutional support from the Public Resource Management in Somalia programme. Since then, the Office has grown into a fully functional oversight body that conducts 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 equipment, while recent years have seen expanded professional development, improved systems and enhanced audit methodologies consistent with international standards. The Auditor General leads a team of qualified staff recruited through the Civil Service Commission as part of a long term institutionalization process.

The Office operates under a strengthened legal framework that now includes an enacted Public Audit Act, which reinforces the independence, mandate and operational authority of the Auditor General. The Constitution of South West State establishes the Auditor General as an independent office with unrestricted access to information necessary for audit work. The Public Financial Management Act and the Public Audit Act require the Auditor General to examine the consolidated financial statements of South West State annually and submit reports to Parliament within statutory timelines.

The legislation mandates the Auditor General to express an opinion on the truth and fairness of financial statements, assess compliance with laws and regulations, and report 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 assurance.

Institutional and Legal Framework

Mandate and Functions

The mandate of the Office covers all public institutions entrusted with state resources. This includes ministries, departments and agencies, public enterprises, local administrations, independent commissions and any body that receives public funds. The Office conducts:

Financial audits to determine whether financial statements present a true and fair view
Compliance audits to assess adherence to laws, regulations and financial procedures
Performance audits to evaluate economy, efficiency and effectiveness in the use of public funds

Audit work includes examination of internal controls, assessment of revenue and expenditure management, and review of institutional performance against intended objectives. Audit reports are submitted to Parliament, where the Public Accounts Committee exercises legislative oversight and ensures that recommendations are acted upon by the Executive

Governance and Accountability Framework

The accountability framework of the State is based on the stewardship responsibilities of the Executive, the financial management obligations of individual institutions and the legislative oversight exercised by Parliament. Agencies are required to comply with public financial management procedures, maintain proper records and manage resources in a manner that ensures economy and efficiency. Parliament authorizes revenue and expenditure and reviews audit reports to ensure that public funds are used lawfully and provide value to citizens.

The Office of the Auditor General plays a pivotal role in this framework. Audit reports provide objective information that supports informed decision making, strengthens public confidence and encourages ethical conduct across public institutions. The availability of reliable audit information promotes administrative discipline and contributes to improved service delivery.

Strategic Direction

The current Strategic Plan reflects the evolution of the Office from its formative years to a fully structured oversight institution grounded in law, standards and professional practice. The plan recognizes the expanded expectations placed on the Office under the Constitution and the Public Audit Act and outlines the steps required to strengthen institutional capacity, broaden audit coverage and enhance service delivery to Parliament and the public.

Successful implementation of the Strategic Plan depends on the commitment of staff, strong leadership of the Auditor General and sustained support from key state institutions including the President, the Executive and the State Parliament. Collaboration with development partners continues to enrich the professional and technical capacity of the Office, enabling it to meet both current and emerging oversight needs.

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 an opportunity to assess the quality of public administration and the effectiveness of government programs. The publication of audit findings allows for scrutiny of government operations and supports the development of a governance culture based on integrity, accountability and transparency.

The Office of the Auditor General remains central to the accountability cycle of South West State. Its audits promote efficient and lawful use of resources, ensure that institutional responsibilities are met and reinforce a system of governance capable of delivering reliable public services.