Establishment of the Office
Following Somalia's independence in 1960, the Office of the Auditor General was established as part of the country's public financial accountability system, with responsibility for auditing government financial operations and public resources.
Public Financial Act, Law No. 2
On 29 December 1961, Public Financial Act No. 2 provided an early legal framework for public financial administration in Somalia, including the operations of government financial institutions and the Office of the Auditor General.
Public Financial Act, Law No. 317
On 17 December 1962, Law No. 317 introduced further provisions governing public financial management, strengthening the legal framework for government financial administration and the operations of public financial institutions.
Law on the Magistrate of Accounts
On 14 April 1972, Law No. 34 established a dedicated legislative framework governing the Office of the Auditor General. The law regulated the Office's operations for more than five decades before its replacement in 2023.
Article 114 (Provisional Constitution)
On 1 August 2012, Somalia adopted its Provisional Constitution. Article 114 recognized the Auditor General among the independent offices within the federal constitutional framework, establishing an important foundation for institutional independence.
Public Financial Management Law
On 25 December 2019, the Public Financial Management Law, Law No. 17 of 2019, strengthened Somalia's public financial management framework, including provisions governing financial reporting, external auditing, and accountability for public resources.
Enactment of the New Audit Law
On 10 September 2023, the President of the Federal Republic of Somalia signed Law No. 14 of 2023 into law, replacing Law No. 34 of 1972. The legislation strengthened SAI Somalia's institutional independence, audit authority, governance, and accountability framework.
Expansion of Audit Reporting
On 23 August 2025, SAI Somalia released 38 audit reports covering the 2024 audit reporting cycle. The reports represented the highest number issued in a single reporting period in the Office's history, reflecting expanded audit coverage and institutional capacity.
Constitutional Development
On 4 March 2026, the Federal Parliament approved the Constitution of the Federal Republic of Somalia, which was signed into law on 8 March 2026. Article 177 establishes the current constitutional framework for the Office of the Auditor General.
First Independent External Audit of SAI Somalia
On 21 October 2026, the findings of SAI Somalia's first independent external financial and compliance audit, covering the financial years 2023 and 2024, were presented to the relevant Committee of the Federal Parliament. The milestone strengthened institutional accountability and implementation of statutory parliamentary oversight.
