Legislation

Overview

Comprehensive information on the legal framework that governs our operations and underpins our commitment to transparency, accountability, and integrity in public sector financial management.

The Office of the Auditor General of Puntland State operates under a robust legal framework designed to ensure independent and effective oversight of public finances. Our mandate is derived from key pieces of legislation that outline our responsibilities, powers, and the standards we adhere to in conducting our audits. These laws are critical in empowering the OAG to fulfill its mission of promoting good governance and public accountability.

Audit Act

Key Provisions:

The scope of audits, including financial, compliance, performance, and forensic audits.

The authority to access all records, documents, and information necessary for audits.

The obligation of public entities to cooperate with audit processes.

Reporting requirements and the process for presenting audit findings to the legislature.

PFM Act

Key Provisions:

Standards for financial management and reporting in public sector entities.

Requirements for internal controls and risk management.

The role of the OAG in auditing and reporting on the financial statements of government entities.

Anti-corruption Laws

Key Provisions:

Standards for financial management and reporting in public sector entities.

Requirements for internal controls and risk management.

The role of the OAG in auditing and reporting on the financial statements of government entities.

Information Access Laws

Overview: These laws ensure that the OAG has the right to access all necessary information and documents to conduct thorough and effective audits.

Key Provisions:

The obligation of public entities to provide information and documents requested by the OAG.

Penalties for non-compliance and obstruction of audit processes.

Legal Compliance

The Office of the Auditor General of Puntland State is committed to operating within the bounds of these legal frameworks. We strive to ensure that all our audit activities are conducted in accordance with the highest standards of legality, professionalism, and ethical conduct. By adhering to these laws, we safeguard our independence, enhance the credibility of our work, and contribute to the overall improvement of public sector governance.

Legislation in Practice

To provide transparency and foster public understanding, we offer detailed explanations of how these laws are applied in our daily operations. Our audit reports, annual performance reports, and other publications often include references to relevant legislation to clarify the legal basis for our findings and recommendations.