State Constitution
The constitutional setting for public institutions and accountability.
The Office carries out its responsibilities within Galmudug State’s constitutional, public financial management and external-audit framework. The Office is established under Article 78 of the Constitution of the Galmudug State of Somalia. Its mandate, functions and powers are provided for in the GSS State Audit Act 2018, together with the applicable public-financial-management framework.
Within this framework, the Office examines public accounts, expenditure, revenue, systems and institutions; obtains relevant audit evidence; and reports significant findings to the appropriate authorities. The exact scope and timing of each engagement are determined through lawful audit planning and risk assessment.
The mandate is exercised independently and in the public interest. Audited entities remain responsible for maintaining records, operating controls and implementing appropriate corrective action.
Legal Framework
The principal instruments are available in the public legislation repository.
PFM Act 2018
The framework for managing public finances and related responsibilities.
Audit Act 2018
The statutory basis for the Office’s mandate and responsibilities.
Read the Legislation
Open the verified Constitution, PFM Act and Audit Act records.