South West State Annual Audit Report 2023 (English Version)

The 2023 Annual Audit Report of the South West State of Somalia presents the findings of the Office of the Auditor General on the use and management of public resources during the 2023 financial year. The report provides an independent assessment of whether ministries, departments, and agencies prepared credible financial statements, complied with financial regulations, and administered public funds in accordance with approved laws and procedures. It reflects ongoing efforts to strengthen fiscal transparency and reinforce accountability across State institutions.

The audit examines compliance with the Public Financial Management Act, the Public Audit Act, procurement regulations, and internal control requirements. Key issues identified during the audit include unsupported expenditures, procurement inconsistencies, delays in reconciliations, incomplete financial documentation, and weaknesses in expenditure and revenue controls. These findings demonstrate persistent vulnerabilities in financial processes and highlight areas where compliance remains inadequate.

Beyond compliance and financial statement reviews, the report evaluates operational and institutional challenges that influence the effectiveness of public financial management. Capacity limitations, gaps in internal oversight, outdated or incomplete financial records, and insufficient segregation of duties continue to affect the ability of entities to produce accurate and timely financial information. The audit provides recommendations to address these weaknesses and support improvements in governance practices, internal controls, and administrative systems.

This English version of the 2023 Annual Audit Report contributes to the State’s accountability framework by providing Parliament, oversight bodies, development partners, and citizens with transparent, evidence based findings on the stewardship of public resources. The report supports informed decision making, enhances oversight, and contributes to strengthening fiscal discipline, governance, and institutional performance across the South West State.