South West State Annual Audit Report 2024 (English Version)

The 2024 Annual Audit Report of the South West State of Somalia presents the independent findings of the Office of the Auditor General on the use and administration of public resources during the 2024 financial year. The report evaluates whether ministries, departments, and agencies prepared accurate financial statements, complied with governing laws and procedures, and exercised sound stewardship over public funds. It reflects ongoing reforms and institutional strengthening efforts aimed at improving financial governance and accountability across the State.

The audit assesses compliance with the Public Financial Management Act, the Public Audit Act, procurement regulations, and internal control requirements. The review identifies notable issues such as unsupported expenditures, procurement and contract management weaknesses, incomplete documentation, delays in reconciliations, and gaps in revenue administration. These findings highlight systemic vulnerabilities in financial processes and areas where compliance remains insufficient to safeguard public resources effectively.

In addition to examining compliance and financial reporting, the report evaluates broader institutional and operational factors that affect the performance of government entities. Persistent challenges—including limited capacity, inadequate documentation systems, weak internal oversight, and shortages of qualified personnel—continue to influence the quality and timeliness of financial information. The report provides targeted recommendations to strengthen internal controls, enhance adherence to procedures, and support more efficient and transparent public financial management.

This English version of the 2024 Annual Audit Report supports the State’s accountability framework by providing Parliament, oversight committees, development partners, and citizens with credible, evidence-based insights into the stewardship of public funds. Through its findings and recommendations, the report reinforces legislative oversight, promotes corrective action, and contributes to long-term efforts to enhance fiscal discipline, transparency, and institutional performance across the South West State.