Publications & Legal Framework
Strategic plans, performance reporting, the legislation that empowers our mandate, and the laws library (Buugta Sharciyada) our auditors use during compliance audits.
Goals & Objectives
The current strategic plan reflects our commitment to enhancing public sector accountability, transparency, and governance.
Strengthening Institutional Capacity
Human resource development through specialized training and certifications; technological advancement with modern audit tools and software.
Enhancing Audit Quality and Coverage
Comprehensive audit standards in line with ISSAIs; expanded audit scope covering more government entities and donor-funded projects, with focus on performance and forensic audits.
Promoting Transparency and Public Accountability
Improved frequency and quality of public reporting; enhanced collaboration with government, civil society, and international partners.
Improving Governance and Legal Frameworks
Legislative review to strengthen OAG independence; support for anti-corruption efforts through high-quality forensic audits.
Fostering International Collaboration
Partnerships with international audit institutions for knowledge exchange; adoption of global best practices in audit methodology and reporting.
Institutional strengthening and modernization, automated auditing systems, expanded audit coverage to donor-funded and specialized audits, and international capacity-building collaboration.
Enhancing the institutional capacity of the OAG with support from international partners, including the introduction of ISSAI standards.
Download Official OAG Documents
Official institutional documents of the OAG — Strategic Plan, Annual Operational Plan, and the SAI PMF self-assessment. All are final, signed editions.
Annual Performance Reports
Our annual performance reports offer a comprehensive overview of our activities, achievements, and audit findings for each fiscal year, underscoring our dedication to transparency, accountability, and continuous improvement in public sector financial management.
Audit Summaries
Financial, compliance, performance, and forensic audit results across government entities, assessed against IPSAS and the relevant laws.
Key Findings
Major observations, non-compliance, inefficiencies, and financial mismanagement, alongside best practices worth replicating.
Recommendations
Specific, practical recommendations to address identified issues, with guidance on how entities can implement them.
Achievements
Milestones reached in fulfilling our mandate, and impact stories showing the effect of our audits on public sector operations.
Future Plans
Strategic priorities and capacity-building initiatives planned for the coming year.
Planned Audits
Our planned audits reflect a strategic, risk-based focus on the areas most pivotal to improving governance and ensuring the efficient use of public resources.
Financial Audits
Comprehensive audits of key ministries and agencies, including Finance, Education, and Health, to confirm financial statements fairly represent each entity’s position.
Compliance Audits
Assessing adherence of public sector entities to relevant laws, regulations, and internal policies.
Performance Audits
Evaluating the efficiency, effectiveness, and economy of programs and services across health, education, and infrastructure.
Forensic Audits
In-depth investigations into suspected financial irregularities, fraud, or corruption.
Specialized Audits
Information systems (IS) audits, donor-funded project audits, and environmental audits.
We adopt a risk-based approach, prioritising the audits with the highest potential impact on governance and financial management so our resources address the most critical issues.
Our Legal Framework
The OAG operates under a robust legal framework that guarantees independent and effective oversight of public finances, empowering us to access records, audit every public entity, and report to the legislature.
Audit Act
Defines the scope of audits (financial, compliance, performance, forensic), the authority to access all records and information necessary for audits, the obligation of public entities to cooperate, and reporting requirements to the legislature.
Public Financial Management (PFM) Act
Sets standards for financial management and reporting in public sector entities, requirements for internal controls and risk management, and the OAG’s role in auditing government financial statements.
Anti-Corruption Laws
Provide the legal basis for detecting, investigating, and deterring corruption in the management of public resources, supported by the OAG’s forensic audit function.
Information Access Laws
Guarantee the OAG’s right to access all necessary information and documents for thorough audits, with penalties for non-compliance and obstruction of audit processes.
Laws Library
The laws of Puntland that OAG staff, and the public, can access and use during audits, especially compliance audits. All documents are official PDFs in Somali.
| # | Law (Sharciga) | Download |
|---|---|---|
| 1 | Xeerka Maamulka Maaliyadda Guud ee DPL Public Financial Management (PFM) Act | |
| 2 | Xeerka Cashuuraha Berriga Dawladda Puntland Inland Taxation Act | |
| 3 | Xeerka Tartamada iyo Heshiisyada Qandaraasyada Puntland Public Procurement, Tenders & Contracts Act | |
| 4 | Xeerka Shaqaalaha Rayidka ah ee Dawladda Puntland Civil Service Act | |
| 5 | Sharciga Guddiga Shaqaalaha Rayidka ah Civil Service Commission Act | |
| 6 | Wax-ka-bedelka Xeerka Hawlgabka iyo Liiltirka Shaqaalaha Rayidka Civil Service Pension & Severance Act (Amendment) | |
| 7 | Kuna Saabsan Xeerka Cashuurta Shaqaalaha Rayidka ah Civil Servants Income Tax Decree | |
| 8 | Xeerka Khidmada Shaqaalaha Ajaaniibta ah Foreign Workers Levy Act | |
| 9 | Wax-ka-bedelka Xeerka Cashuuraha DPL Taxation Act (Amendment) | |
| 10 | Sharciga Midaynta Cashuuraha Dowladaha Hoose Local Government Tax Harmonisation Act | |
| 11 | Kordhinta 2% ee Wasaaradda Dowladaha Hoose 2% Local Government Levy Decree | |
| 12 | Dakhliga Dowladaha Hoose & Miisaaniyadda Degmooyinka Local Government Revenue & District Budgeting | |
| 13 | Xeerka Maamulka Goboladda Regional Administration Act | |
| 14 | Xeerka Dawladaha Hoose Local Government Act | |
| 15 | Qaanuunka Sanduuqa Dhaqaalaha Treasury / Economic Fund Act | |
| 16 | Ugudbinta Dakhliga Dawladda 24 Saac Gudahood, Khasnadda Dhexe 24-Hour Revenue Remittance Directive (Treasury Single Account) | |
| 17 | Kordhinta & Dib-u-habaynta Khidmadaha Dekadaha Port Fees Adjustment & Restructuring Decree | |
| 18 | Kordhinta Khidmadaha Garoomada Dayuuradaha Puntland Airport Fees Adjustment Decree | |
| 19 | Xeerka Nulla Osta & Diiwaangelinta Heshiisyada Nulla Osta & Contract Registration Act | |
| 20 | Qanuunka Dhul Bixinta iyo Dhismaha Land Allocation & Construction Act | |
| 21 | Xeerka Maaraynta Dhulka Magaalooyinka (2020) Urban Land Management Act 2020 |
Showing 21 of 21 documents · Source: Office of the Auditor General, Puntland
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