The law of the Office of the Auditor General of the Federal Republic of Somalia (FRS), also referred to as Law No. 14 of 10th September 2023, is the guiding legislation of the Office of the Auditor General of Somalia (OAGS). It replaces Law No. 34 of 14th April 1972, referred to as the ‘Law on the Magistrate of Accounts,’ which governed the Office for over 50 years.

This law tackles the governance of the OAGS, regulating the execution of audits and submission of annual audit reports. Chiefly, it establishes an independent and modern audit office, capable of fulfilling its mandate to ensure accountability and transparency in the use of public resources.

Readers interested in exploring historical legislation that governed the office of the Auditor General can also find relevant documents available for viewing and download below. These laws, some dating back to the early 1960s, provide valuable insights into the evolution of governance and accountability mechanisms within the institution over the years. By examining these historical documents, stakeholders can gain a comprehensive understanding of the regulatory frameworks that have shaped the role and responsibilities of the Auditor General’s office.