South West State Annual Audit Report 2022 (English Version)

The 2022 Annual Audit Report of the South West State of Somalia presents the independent findings of the Office of the Auditor General on the administration and use of public funds during the financial year. The report evaluates whether government entities prepared reliable financial statements, complied with governing laws and procedures, and managed public resources responsibly. It reflects continued efforts to strengthen accountability and improve fiscal oversight across State institutions.

The audit assesses compliance with the Public Financial Management Act, the Public Audit Act, procurement regulations, and internal financial policies. Key findings highlight challenges such as unsupported expenditures, procurement irregularities, incomplete records, weak documentation controls, delayed reconciliations, and instances of non-compliance with budget execution procedures. These issues reveal gaps in internal controls and indicate areas where risks to financial integrity remain significant.

The report also examines broader operational and institutional constraints affecting the performance of ministries and agencies. Limited administrative capacity, inadequate staff skills, weak record-keeping systems, and the absence of consistent internal oversight mechanisms continue to hinder effective financial management. The audit outlines corrective measures to strengthen internal controls, improve adherence to financial procedures, and enhance the ability of entities to produce accurate and timely financial information.

The English version of the 2022 Annual Audit Report supports the State’s accountability and transparency framework by providing Parliament, oversight committees, development partners, and citizens with credible evidence on the use of public resources. Through its findings and recommendations, the report informs policy decisions, promotes corrective action, and contributes to the broader goal of improving governance, fiscal discipline, and institutional performance across the South West State.