South West State Annual Audit Report 2020 (English Version)

The 2020 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 evaluates the preparation and presentation of financial statements submitted by ministries, departments, and agencies, and assesses whether revenues and expenditures were recorded in a complete, accurate, and lawful manner. It reflects the continued effort to strengthen public financial oversight and institutional accountability across the State.

The audit examines compliance with the Public Financial Management Act, the Public Audit Act, procurement rules, and other financial regulations. The review identifies control weaknesses, improper documentation, non-compliant transactions, procurement irregularities, delayed reconciliations, and inconsistencies in financial reporting. These findings highlight systemic challenges that continue to affect the reliability of financial information and the safeguarding of public resources.

In addition to compliance findings, the report assesses broader operational issues that influence the performance and accountability of public institutions. Capacity limitations, procedural gaps, weak internal controls, and shortages of qualified personnel continue to hinder effective public financial management. The audit outlines key areas requiring corrective action and provides targeted recommendations to improve fiscal discipline, strengthen internal controls, and enhance transparency in government operations.

The English version of the 2020 Annual Audit Report supports the accountability framework by providing Parliament, oversight committees, and development partners with credible and actionable information on the use of public funds. It contributes to informed decision making, reinforces the oversight role of the legislature, and supports ongoing efforts to strengthen governance and financial integrity across the South West State.

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.