Methodology

How the OAG conducts audits. This page summarises the categories of audit and the high-level methodology; the substance of any individual audit is in the audit report itself.

Financial audit

An annual independent audit of the State of Puntland's consolidated financial statements. Tests whether the accounts prepared by the Office of the Accountant General fairly present the financial position and results of operations for the fiscal year, in accordance with the applicable financial reporting framework. The audit opinion (unqualified, qualified, adverse, or disclaimer) is the central output.

Compliance audit

Tests whether public sector activities comply with applicable laws, regulations, and authoritative guidance — including PFM Law, Tender & Contract Law, Civil Service Law, and revenue legislation.

Performance audit

Tests whether public funds achieve economy, efficiency, and effectiveness against intended objectives. Performance audit reports are subject to publication authority that is still being clarified; none have been published to date.

Forensic audit

Specialised investigations into suspected fraud or financial misconduct. Forensic findings are highly sensitive and follow a separate publication-authority workflow. None are in the v1 public record.

Donor-funded project audit

Project-level audits of grant- or loan-funded programmes, often required by the funding agency's reporting covenants. None are in the v1 public record.