Puntland’s Independent Supreme Audit Institution
Established in 1998 following the formation of Puntland State, the Office of the Auditor General has been the cornerstone of financial accountability, providing independent oversight of public resources across 40+ government institutions.
Safeguarding the Public Purse Since 1998
Welcome to the Office of the Auditor General of Puntland State, Somalia. Our mission is to enhance the transparency and accountability of government operations by providing independent, objective audits of public agencies and expenditures. As stewards of public trust, we are dedicated to upholding the highest standards of financial integrity and operational efficiency across all levels of government in Puntland.
Our work is vital to the health of Puntland’s governance. By identifying inefficiencies, preventing misappropriation of public funds, and recommending improvements, we help ensure that public resources are used effectively to promote development and welfare.
Through our rigorous audit processes, we aim to foster a culture of accountability that supports the growth and stability of our state.
Vision & Mission
To be a cornerstone of public trust and integrity in Puntland State by becoming a model for excellence in public sector auditing, recognized both locally and internationally for professionalism, impartiality, and impact in safeguarding public assets.
To promote effective governance and accountability in the public sector by providing independent, objective, and reliable audit services, improving public administration and enhancing fiscal transparency by rigorously evaluating the management of public resources, and detecting and deterring mismanagement, fraud, and corruption.
Integrity
Commitment to truthfulness and honesty governs all actions of the OAG. Every audit and report is conducted and delivered with the highest ethical standards, promoting a culture of trust and reliability.
Professionalism
Upholding professional standards in all its activities, the OAG is dedicated to continuous improvement and adherence to international auditing standards, ensuring all evaluations and reports are accurate, thorough, and unbiased.
Transparency
The OAG operates with openness, making its processes and findings accessible to the public, fostering trust and encouraging public engagement and accountability in government dealings.
Accountability
As a guardian of public trust, the OAG holds itself and others accountable for the stewardship of public resources, ensuring all government expenditures are subject to scrutiny.
The Auditor General

Mr. Osman Mohamoud Ali
Auditor General, Puntland State of Somalia
Osman M. Ali is the incumbent Auditor General of Puntland State, Somalia. His appointment underscores Puntland's commitment to fostering transparency, accountability, and effective management of public resources. As a highly experienced Financial Management Specialist and Chartered Accountant, Osman brings a wealth of expertise to the role.
Secretary General & Directors

Faarah Mahamuud
Secretary General

Rabii’a Bashiir
Admin and Finance Director

Liban Shire
ICT Director

Daud Jama
Planning and M&E Director

Mahamed Jama
Audit Department Director

Saida Mahamed
Quality Management Director

Fardowsa Siciid
Performance Audit Unit Director
Organisational Structure
The OAG is structured to ensure effective oversight of public finances and efficient delivery of auditing services. At the helm is the Auditor General, overseeing specialized audit sections and support services across the institution.
QAAB-DHISMEEDKA XAFIISKA HANTIDHAWRKA GUUD EE DOWLADDA PUNTLAND EE 2025
Hantidhawraha Guud
(HG)
Xoghayaha Guud
Lataliyaha Sharciga
Lataliyayaal Farsamo
Wakiillada Gobollada
Madaxa Hantidhawrka Gudaha
Ku-Xigeenka
Ku-Xigeenka Hantidhawraha Guud
(KXHG)
Agaasimaha
Waaxda Maamulka iyo Maaliyadda
Madaxa Qaybta Maamulka Maaliyadda
Madaxa Qaybta Maamulka Shaqaalaha
Madaxa Qaybta Maamulka Iibka
Madaxa Qaybta Maamulka Adeegayaasha
Agaasimaha
Waaxda Tiknoolajiyadda
Ku-xigeenka Agaasimaha Waaxda Tiknoolajiyadda
Madaxa Qaybta Taageerada Farsamada
Madaxa Qaybta Horumarinta Sistemyada
Madaxa Qaybta Amniga Macluumaadka
Madaxa Qaybta Xiriirka iyo Warbaahinta
Agaasimaha
Waaxda Qorshaynta iyo Waxqabadka
Ku-xigeenka Agaasimaha Waaxda Qorshaynta
Madaxa Qaybta Qorshaynta Istiraatiijiyadeed
Madaxa Qaybta La-socodka Waxqabadka & Warbixinnada
Horumarinta Hay’adda & Maareynta Mashaariicda
Madaxa Qaybta Dabagalka Cilladaha Baarisaha
Tababarrada & horumarinta shaqaalaha
Agaasimaha
Waaxda Baarisaha
K/X Agaasimaha — Hay’adaha Dowladda Dhexe
K/X Agaasimaha — Dawladaha Hoose & H/Madaxa-banaan
Madaxa Qaybta Baarista Maaliyadeed
Madaxa Qaybta Baarista U-hoggaansanaanta
Madaxa Qaybta Baarista Waxqabadka
Baarista Fatashka & Baarisaha Gaarka ah
Dabagalka Cilladaha Baarisaha
Agaasimaha
Waaxda Maamulka Tayada
Ku-xigeenka Agaasimaha Waaxda Maamulka Tayada
Madaxa Qaybta Kantaroolka Tayada Baarisaha
Madaxa Qaybta Hubinta Tayada & Habraacyada
Madaxa Qaybta Anshaxa iyo Madax-Bannaanida
Tababarrada & horumarinta shaqaalaha
Audit & Support Sections
Financial Audit Section
Conducts audits of government financial statements, ensuring accuracy and adherence to international accounting standards.
Compliance Audit Section
Focuses on compliance with laws, regulations, and internal policies to promote accountability in public administration.
Performance Audit Section
Evaluates the efficiency, effectiveness, and economy of government programs and services.
Forensic Audit Section
Investigates suspected financial irregularities, fraud, or corruption in the public sector.
Specialized Audits Section
IS Audit Unit — assesses the security and reliability of government information systems. Donor-Funded Projects Unit — reviews financial management of donor-funded projects. Environmental Audit Unit — evaluates environmental compliance and government impact.
Support Services
Legal Unit — provides legal advice and regulatory compliance. Administration & HR — manages staff and administrative functions. Information Technology — implements digital audit systems. Public Relations & Communications — handles media and community engagement.