FY 2023 Annual Audit Report (Xisaab-Xirka 2023), Somali Version
Puntland State Government (Whole of Government) · Published June 30, 2024
From the Report
Waxaa Xafiiska Hantidhawrka Guud ee DPL uu baaris ku sameeyey Warbixinta Maaliyadeed ee Xisaabaadka Dawladda Puntland ee sannad xisaabeedka ku eg 31 Diisembar 2023 ee hoos ku lifaaqan. Warbixinta aannu baarista ku samaynay waxaa ay ka kooban tahay Warbixinta Dakhliga iyo Kharashka, Warbixinta Qulqulka Kaashka iyo Warbixinta Is barbardhigga Miisaaniyadda iyo Dhacdada iyo sidoo kale faalooyinka dheeraadka ah iyo siyaasadaha la socda warbixinta.
Aragtidayda, marka laga reebo saamaynta cilladaha iyo khaladaadka aannu hoos ku xusnay, Warbixinta Maaliyadeed ee Dawladda Puntland ee sannad xisaabeedka ku eg 31 Diisembar 2023 waa mid, marka laga fiiriyo waxyaabaha saamaynta leh, loo diyaariyey hab waafaqsan Xeerka Maamulka iyo Maaliyadda DPL (Financial Regulation and Financial Procedures 1961) iyo Nidaamka Xisaabaadka ee Caalmiga ah ee IPSAS Cash Basis.
Audit Findings
6.1.1- Kharashaad La bixiyey oo aan laga jarin Canshuurtii Dawladda
6.1. Gundhigga Aragtida Cilladda leh (Basis of Qualified Opinion)Intii baaristu socotay, waxaan oggaaday in ay jiraan kharashaad dhan $8,334,891.76 (Sideed malyan, saddex boqol sodon iyo afar Kun, sideed boqol sagaashan iyo kow doolar iyo todobaatan iyo lix senti), kuwasoo loo baahnaa in kharashka intaan la bixin canshuurta ku waajibtay laga jaro, waxayna ku baaqatay madaxyada kharash bixinta ee kala ah:- Dimuquraadiyada, horumarinta Wadooyinka, Arrimaha siyaasadda, socdaalka, Dabaaldegyada, Mushaharka Shaqaalaha iyo Kharashaadka kale.
6.1.2- Kharashaad la bixiyey iyadoo uusan u dhammaystirnayn dukumentigii kharash bixinta. (Supporting Documents)
6.1. Gundhigga Aragtida Cilladda leh (Basis of Qualified Opinion)Intii baaristu socotay, waxa aan ku ogaaday in lacag dhan $9,128,569.61 (Sagaal malyan, boqol labaatan iyo sideed kun, Shan boqol lixdan iyo sagaal doolar iyo lixdan kow senti) oo la bixiyey iyadoon loo dhammaystirin Dukumintiyadii kharash bixinta kaabayey, maadaama kharash kasta oo baxaya looga baahan yahay in ay u dhammaystiran yihiin dhammaan dukumintiyada kharash bixinta waxayna ku baxeen kharashaadkaasi: Kharash hawlgal amni, taakulo caafimaad, sahay safarta IWM, waxayna ka kala baxeen Madaxyada kharash bixinta ee kala ah:- Dhismaha wadooyinka, Dimuquraadiyada, Wareejinada hay’adaha gaarka loo leeyahay, Martigalinta iyo kharashaadka kale, Sidoo kale waxaa kamid ah lacago dhan $826,314.50 oo dalabkooda wax ka khaldanyihiin sida in aan ciddii xaqa u lahayd soo dalban.
6.1.3- Daymaha Dawladda lagu leeyahay ee lagu muujiyey Xisaab-Xirka oo aan dhamaystirnayn
6.1. Gundhigga Aragtida Cilladda leh (Basis of Qualified Opinion)Waxaa daymaha lagu muujiyay shaxda ku xusan bogga 23 ee Xisaab-Xirka Dawladda ka maqan mushaarkii shaqaalaha Dawladda ee aan la bixin oo dhan $16,749,818.78 (Lix iyo toban malyan, toddoba boqol afartan iyo sagaal kun, Siddeed boqol toban iyo sideed doolar iyo todobaatan iyo siddeed senti) (ka eeg bogga 10aad ee Xisaab-Xirka) kaasoo ku jiray Miisaniyadda Goluhu Ansixiyey 2023 oo ay tahay in qaan-bixin ahaan loogu muujiyo Warixinta Xisaab-Xirka.
Waxaa xusid mudan in dakhliga sannad maaliyadeedka 2023 uu is dhimay 34%, mushaarka aan bixin wuxuu boqollay ahaan noqday 27%, wuxuuna ka yar yahay isdhinka guud ee Miisaaniyadda. Iyadoo maamul ahaan isdhinka Miisaaniyadda iyo mushaarka aan bixin isu dhowyihiin, waxaa dhaqan wanaagsan ah in mushaarka aan bixin lagu daro daymaha dawladda lagu leeyahay.
6.1.4- Maqnaanshaha Tartanka Furan ee Iibka
6.1. Gundhigga Aragtida Cilladda leh (Basis of Qualified Opinion)Waxa aan baarista ku ogaaday in lacag dhan $5,850,681.00 (Shan malyan, sideed boqol iyo konton kun, lix boqol sideetan iyo kow Dolar) oo ku baxday Kharashyada kala ah;- Dhismaha waddada Laascaanood ilaa Bosaso, Dhismaha Guryaha Dowlada, Khidmadaha lacag ururinta, wareejinada hay’adaha gaarka loo leeyahay, Qalabka Xafiisyada, Raashimada Ciidanka, Martigalinta iyo kharashaadka kale. Waxaana la siiyey 19 shirkadood loomana marin nidaam tartan oo furan, Hantidhawrka Guudna ma helin wax dukuminti ah oo muujinaya qaabka lagu qaatay iyo habraaca loo maray xulashada shirkadahaas. Taas oo muujinaysa inuu meesha ka maqan yahay nidaamka wax soo iibsiga Dowladda (Procurement process) iyo Habraacyadii loo mari lahaa.
6.1.5- Dakhli ka maqan khasnadda Dawladda
6.1. Gundhigga Aragtida Cilladda leh (Basis of Qualified Opinion)Waxaan Baarista ku ogaaday in dakhli dhan $39,467.84 (Sodon iyo Sagaal kun, afar boqol lixdan iyo todoba dollar iyo sideetan iyo afar sent) si sharci daro ah ay ugu maqantahay khasnadda dawladda ee gobolka raasicasayr.
Sidoo kale waxaa jira dakhli la qabtay oo aan lagu xerayn khasnadda Dawladda oo dhan $10,095.97 (toban kun, sagaashan iyo shan dollar, iyo sagaashan iyo todoba sent) waxaana is waafaqayn lacagta kastamka lagu qabto ee lagu jaro degonalaha iyo lacagta isugaynta ah ee lagu qabto warqadda xisaabiyaha ee loo yaqaan B. waxaana dhacdadani ka dhacday gobolka bari.
6.2.1- Awood darro ka muuqata nidaamyada koontaroolada kharash bixinta Dawladda
6.2. Arrimaha baarista muhiimka u ah (key audit matters)Waxaa baaristii aan sameeyey iigu soo baxday in ay jirto awood darro weli ku jirta koontaroolda loogu tala galay in lagu ilaaliyo nidaamka kharash bixinta ee Dawladda. Waxaa ii soo baxay in la bixiyey kharashaad aan laga jarin cashuurtii Dowldda, kharashaad aan lahayn dukumintiga xalaalaynta kharashka, kharashaad la bixiyey iyada oo aysan soo dalban cidii xaqa u lahayd iyo maqnaanshaha kantaroolka nidaamka wax soo iibsiga.
Dhammaan arrimahaasi waxaa ay muujinayaan in nidaamka koontarool ee kharash bixinta Wasaaradda Maaliyaddu iyo Xafiiska Xisaabaadka Guud ay yihiin kuwo leh gol-daloolooyin badan oo keeni kara in ay baxaan kharashaad badan oo aan sharci ahayn.
6.3.1- Habka loo diyaariyey Warbixinta Maaliyadeed iyo Xisaab-Xirka Dowladda
6.3. Arrimaha lagu xusay Xisaab-Xirka ee Mudan in la Xoojiyo (Emphasis of Matter)Sida lagu xusay Xisaab-Xirka Guud ee DPL, Warbixinta waxaa loo diyaariyey hab waafaqsan nidaamka xisaabaadka kaashka ee caalamiga ah ee loo yaqaan IPSAS Cash Basis.
6.3.2- Miisaaniyadda Dowladda ee 2023
6.3. Arrimaha lagu xusay Xisaab-Xirka ee Mudan in la Xoojiyo (Emphasis of Matter)Wadarta guud ee Miisaaniyadda Dowladda ee 2023 ee Golaha Wakiiladu ansixiyeen waxay dhammayd $376,699,825, taasoo isu dheellitiran dakhli iyo kharash, hase yeeshee Xisaab xirka miisaaniyadda 2023 ee Xisaabiyaha Guud ee Puntland u soo gudbiyey Hantidhawraha Guud waa $145,727,206. Farqiga u dhaxeeya labada miisaaniyadood waa $230,972,619 Warbixinta Miisaaniyadda Dawladda 2023 (eeg bogga L.r 22) ee Xisaabiyaha Guud uu ku sheegay in uusan ka helin xisaab-xir hay’adaha fuliyay mashaariicdaas.
Farqigaas waxuu ka yimid lacagaha aan si toos ah usoo marin khasnadda Dawladda ee mashaariicda ay dalka ka wadaan hay’adaha caalamiga ah oo aan XXG Maamulin, waxana XHG ka baaray sannad maaliyadeedka 2023 lacag dhan $17,063,829.79 oo ay fuliyeen wasaaradaha kala ah, Wasaaradda Caafimaaka, Qorshaynta, Waxbarashada, Beeraha, iyo Wasaarada Macdanta & Biyaha.