OAG’s audit mandate is provided for in legislation. The key legislation that govern OAG’s work are the Constitution of the Federal Republic of Somalia and the Audit Act.
The Auditor-General has the duty to:
- Audit and report on accounts of all departments and offices of Government;
- Audit such accounts of public authorities and bodies administering public funds as prescribed by law; otherwise upon request and with approval of Minister; and
- Recommend and comment in his report on all matters relating to public accounts, public moneys and public stores.
- The Auditor-General shall in his audit, ascertain whether reasonable steps have been taken to:
- Safeguard the collection and custody of public moneys or other moneys subject to his audit;
- Ensure that payments have been made with proper authority and supported by sufficient proof of payment; and
- Ensure that the provisions of law relating to moneys or stores have been complied with.
At the end of the audit, the Auditor-General will report on the Government financial statements and his observations on internal controls and areas where due regard is not given by the entities audited. This report is submitted to the Parliament and President.