Office of the Auditor General — Puntland State of Somalia The verifiable public record of the Office of the Auditor General.
English Soomaali

Legislation (reference)

These statutes are republished by the OAG as reference material. They are NOT OAG-authored audit outputs; the publisher of each is the State of Puntland (Council of Ministers / Parliament). English titles are unofficial contextual translations and are marked as such.

Note: the OAG's own enabling statute (an 'Audit Act') is not yet in this public collection. The Public Financial Management Law 2023 — the most senior currently-public statute touching public-sector audit in Puntland — is highlighted below. The OAG's standards-conformance page is honest about this gap.

Audit-relevant statute

Xeerka Maamulka Maaliyadda Guud ee DPL

Public Finance Management Law (Puntland) · Unofficial English title (contextual translation only).

Enacted: 2023 · Most senior currently-public statute touching public-sector audit in Puntland; cited in v1 Authority page in lieu of a yet-unpublished Audit Act.

View summary → Download statute (PDF) · 24.3 MB

Ugudbinta Dakhliga Dawladda ee la Qaado 24-Saac Gudahood Khasnada Dhexe

24-Hour Revenue Deposit Procedure (MoF) · Unofficial English title (contextual translation only).

Enacted: 1999 · Cash-handling control; relevant to financial-audit testing of revenue cycle.

View summary → Download statute (PDF) · 0.9 MB

Reference statute