Public Financial Act - Law No. 2
December 29, 1961: The financial agencies of Somalia were operating under the provisions of (Law No. 2) which was in force at that time, including the Office of the Auditor General of Somalia, which was established after the independence in 1960.
1961
1962
Public Financial Act - Law No. 317
December 17, 1962: Law No. 317 came into effect as the governing framework of Public Financial Management. This law impacted the Office of the Auditor General of Somalia and other agencies, operating under both provisions of Law 2 and Law 317 in managing public finance.
Law on the Magistrate of Accounts
April 14, 1972: A new Law, specific to the Magistrate of Accounts (Law No. 34) is enacted, containing 20 articles that govern the operations of the Office of the Auditor General separately.
1972
2012
Article 114 (Provisional Constitution)
August 1st, 2012: the Provisional Constitution of the Federal Republic of Somalia established independent institutions, as per Article 114. This article specified the autonomy granted to certain offices, including the Office of the Auditor General of Somalia.
The Public Financial Management Law
December 25th, 2019: The Public Financial Management Law (Law No. 17) was approved. This law impacted the functions of the Office of the Auditor General and all other financial entities of the FGS. It repealed the previously applicable laws, No.2 and No. 317.
2019
2023
Federal Audit Law
September 10, 2023: The President of the Federal Republic of Somalia (FRS), Dr. Hassan Sheikh Mohamud, promulgated a new legislation known as the ‘Law of the Office of the Auditor General of the FRS’ (Law No. 14). This new law is expected to redefine the functions and operations of the Office of the Auditor General as a modern and independent audit office.
