Financial Audit
Examining financial statements, transactions and supporting records.

Independent audit that safeguards public resources and strengthens accountable government across Galmudug State.
Learn MoreThe Galmudug State Office of the Auditor General provides independent external audit of government accounts, public expenditure and public institutions. Our work examines how public resources are recorded, controlled and used, and communicates evidence-based findings to the authorities responsible for oversight and corrective action.
Through financial, compliance and performance audit work, the Office supports stronger public financial management, more reliable reporting and responsible stewardship of State resources. Published audit reports also give citizens and stakeholders a clearer view of how public funds are managed.
The Office performs this responsibility in the public interest, guided by independence, integrity, professional judgement and a commitment to clear reporting.
Six connected functions support the complete public-audit cycle.
Examining financial statements, transactions and supporting records.
Assessing conformity with laws, budgets, policies and procedures.
Considering economy, efficiency and effectiveness in public programmes.
Evaluating controls that protect assets and support reliable records.
Directing audit attention to matters of greatest public significance.
Communicating findings, conclusions and practical recommendations.

GSS annual audit report for the 2021 financial year, available in English and Somali.
8th September 2026 at 10:30 AMThe State Audit Act 2018 establishing and governing the mandate, independence, functions and reporting responsibilities of GSS OAG.
8th September 2026 at 10:30 AMGalmudug State Public Financial Management legislation governing public financial administration and accountability.
8th September 2026 at 10:30 AMThe Galmudug State Constitution, retained in the publications catalogue as part of the Office’s legal framework.
8th September 2026 at 10:30 AMStrategic plan of the Galmudug State Office of the Auditor General, setting institutional priorities and development direction.
8th September 2026 at 10:30 AMSigned collaboration framework between the Federal Office of the Auditor General and the Federal Member State Offices of the Auditors General, available in English and Somali.
8th September 2026 at 10:30 AMA dedicated regulatory audit report for the year ended 31st December 2025 was published alongside the FY2025 annual audit record.
28th August 2026 at 10:00 AMThe Office of the Auditor General published the Full Annual Report 2025 on 28th August 2026, strengthening the public record of independent audit in Galmudug State.
28th August 2026 at 9:00 AMOfficials from Galmudug joined auditors from South West, Jubbaland and Hirshabelle for a seven-day programme on IT audit, forensic audit and institutional communication.
21st April 2026 at 2:36 PMSend official enquiries and correspondence to the Office in Dayah Village, Dusmareb.