Annual Audit Report 2017 (English Version)

The 2017 Annual Audit Report of the South West State of Somalia presents the independent findings of the Office of the Auditor General on the management of public funds during the financial year. The report provides an objective assessment of whether government entities complied with applicable laws, regulations, and financial procedures, and whether public resources were used for their intended purposes. It reflects the ongoing development of audit functions in the State and documents the strengthening of foundational accountability mechanisms following the federalization process.

The audit examines the preparation and presentation of financial statements, evaluates internal controls, and verifies the accuracy, completeness, and reliability of financial information submitted by ministries, departments, agencies, and publicly funded bodies. The report highlights instances of non-compliance, weaknesses in expenditure control, gaps in revenue management, and areas where financial records did not meet statutory requirements. These findings provide a factual basis for understanding the State’s fiscal performance and the level of adherence to public financial management rules.