The new law establishes the General Audit Office as an independent body to audit public funds.
Somalia has enacted Law No. 14, the General Audit Office Act. The law establishes the General Audit Office as an independent state agency responsible for auditing the use of public funds.
The Act was enacted to strengthen oversight of government spending. Its purpose is to give Somalia an independent audit institution that can examine how public money is used and report its findings, supporting transparency and accountability.
Law No. 14, the General Audit Office Act was enacted and entered into force on September 10, 2023.
Independent audit is one of the most important checks on how a government uses public money. This law was designed to give Somalia a strong and independent audit institution.
Article 1 (Name of the Law) formally designates the legislation, and Article 4 (Re-establishment of the Office) establishes the General Audit Office as a federal entity operating independently of the bodies it audits.
The law gives the Office a clear mandate. Article 5 (Responsibilities) sets out its duties to audit public institutions and examine the use of public funds across government.
The law also connects audit to enforcement. Under Article 5, where the Office suspects criminal activity, it is required to forward such matters to the Office of the Attorney General, linking financial oversight to accountability.
By making the Office independent and giving it a clear reporting role, the law ensures that audit findings can be acted upon and that public spending is subject to genuine scrutiny.
This law is important because it strengthens independent oversight of public spending in Somalia. An autonomous audit office with a clear mandate helps detect waste and wrongdoing and supports transparency and accountability in government. Strong public financial oversight also builds the confidence of citizens, investors, and development partners.
“Independent audit is a cornerstone of accountable government. By establishing an autonomous General Audit Office with a clear mandate and a link to enforcement, this law strengthens scrutiny of public spending. The Office's independence and the willingness to act on its findings will determine how much it improves accountability in practice.”
, Osman Osman, JD (Juris Doctor), M.Sc. (Master of Science)
Managing Partner at Mogadishu Law Office
This release is provided for general information and does not constitute legal advice. Professional legal advice should be obtained before acting on any matter discussed here.