Audit authority
This page states the OAG's legal authority honestly: what is on the public record, what is not yet, and how v1 handles the gap.
What is currently on the public record
The Public Financial Management Law (Xeerka Maamulka Maaliyadda Guud ee DPL), 2023, is the most senior currently-public statute that touches public-sector audit in Puntland. The OAG re-hosts it on this site under the Legislation section. This statute and its surrounding instruments form the operating basis for the OAG's current activities.
Xeerka Maamulka Maaliyadda Guud (PFM Law) 2023 →
What is pending
An 'Audit Act' (dedicated OAG enabling statute) is being prepared and brought into conformance with INTOSAI-P 1 / 10 and ISSAI 12. As of the v1 snapshot date (2 June 2026), this draft is not on the public record. The v1 site does not quote, paraphrase, or imply provisions of an instrument that is not publicly available. Doctrine §9 (honesty over impressiveness).
How v1 handles the gap
v1's Standards conformance page leans on internationally accepted ISSAI / INTOSAI-P / SAI-PMF principles — the same framework the pending Audit Act is being aligned to — and explicitly names the gap. When the Audit Act enters the public record, it will be added to the Legislation section and quoted here verbatim. Not before.