Financial Audit
Examining financial statements, transactions and supporting records.
Independent Public Audit for Hirshabelle
The Hirshabelle State Office of the Auditor General independently examines government accounts, public expenditure and public institutions. Audit work considers how public resources are recorded, controlled and used, and provides evidence-based findings to institutions responsible for oversight, management and corrective action.
Financial, compliance and performance audits support stronger public financial management, reliable reporting and responsible stewardship of State resources. The Office also reviews systems, controls and areas of risk so that significant weaknesses can be identified, explained and addressed through practical recommendations.
Published audit reports and institutional documents make verified information accessible to citizens, Parliament, Government and other stakeholders. The Office carries out this public responsibility with independence, integrity, professional judgement and a commitment to clear reporting and accountable use of public resources.
Our Work
Six connected functions support the complete public-audit cycle.
Compliance Audit
Assessing conformity with laws, budgets, policies and procedures.
Performance Audit
Considering economy, efficiency and effectiveness in public programmes.
Internal Controls
Evaluating controls that protect assets and support reliable records.
Risk Assessment
Directing audit attention to matters of greatest public significance.
Audit Reporting
Communicating findings, conclusions and practical recommendations.
Leadership of the Office
Ahmed Sheikh Nur Edle provides strategic leadership to the Office and oversees delivery of its independent public-audit mandate.
He was appointed Auditor General on 16th October 2024 and endorsed the 2025–2027 Inter-OAG Collaboration Framework on 22nd January 2025.
Latest Publications
FY2019 Annual Audit Report
Annual audit report for the 2019 financial year.
2nd September 2026 at 7:06 PMFY2020 Annual Audit Report
Annual audit report for the 2020 financial year.
2nd September 2026 at 7:06 PMFY2021 Annual Audit Report
Audit of Hirshabelle State consolidated financial statements for FY2021, including a qualified opinion and findings on revenue, expenditure, supporting documentation and financial controls.
2nd September 2026 at 7:06 PMFY2022 Annual Audit Report
Annual audit of Hirshabelle State finances for FY2022, submitted to Parliament on 10th December 2023, with a qualified opinion and significant findings on revenue, expenditure and controls.
2nd September 2026 at 7:06 PMFY2023 Annual Audit Report
Annual audit report for FY2023, presented to Parliament on 28th September 2024, covering revenue, expenditure, procurement, internal controls and recommendations for stronger public financial management.
2nd September 2026 at 7:06 PMFY2024 Annual Audit Report
Annual audit report for FY2024, presented to Parliament on 28th August 2025, with a qualified opinion and findings on budgeting, revenue management, expenditure classification, procurement and internal controls.
2nd September 2026 at 7:06 PMNews & Updates
Hirshabelle auditors join joint FMS workshop on IT and forensic audit
Officials from Hirshabelle joined auditors from South West, Jubbaland and Galmudug for a seven-day capacity workshop on modern public-sector auditing.
21st April 2026 at 2:36 PMHSS OAG accountability meeting in Jowhar highlighted in public media
Hirshabelle public media reported a Jowhar meeting focused on strengthening accountability and cooperation involving the Office of the Auditor General.
2nd April 2026 at 9:00 AMHSS OAG annual report presentation recorded in Jowhar
A publicly available video records the Hirshabelle State Office of the Auditor General presenting the Government annual report in Jowhar.
7th December 2025 at 9:00 AMContact the Office
Send official enquiries and correspondence to the Office in Farjano, Jowhar.