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About The NAO

The National Audit Office (NAO) was re-established in 1993, shortly after Somaliland declared its independence from Somalia in 1991. This Office is a key institution for sighting public financial management, accountability, and transparency and is led by an Auditor General supported by a Deputy Auditor-General. The office of the Auditor General, this Institution has five departments and an independent section from the department's section. Each department is headed by Director where the section is headed by a head section.

In addition, the National audit Act 76/2016 stipulated the establishment of a National audit commission that oversights Audit Human resource management issue particularly, recruitment, staff developments and disciplines.

Our Mandate

Who We Audit

Central Government

The Department of Central Government Audit (Ministries Specific) is responsible for auditing Ministries that receive budgetary allocations from the National Government, with the aim of providing independent assurance on the regularity, accuracy, propriety, and transparency in the use of public resources. Through its work, the Department helps to strengthen public financial accountability, promote compliance with applicable laws and regulations, and support improved stewardship of government funds across central ministries. see more...

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Local Governments

The Department of Local Governments Audit is responsible for auditing local government authorities and councils to ensure that locally raised revenues, intergovernmental transfers, and expenditures are properly accounted for, lawfully utilised, and transparently reported. Through this mandate, the Department supports accountability and good governance at the local level by promoting sound financial management, strengthening compliance with applicable laws and regulations, and enhancing public confidence in the stewardship of local public resources. see more...

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Parastatals

The Department of Public Enterprises Audit is responsible for auditing state-owned enterprises, public corporations, and other commercially oriented public entities in order to provide assurance on their financial management, operational accountability, and stewardship of public investments. Through this mandate, the Department helps to promote transparency, strengthen oversight over public commercial entities, and support the efficient and responsible management of institutions that play an important role in the national economy. see more...

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Funds and Authorities

The Department of Donor-Funded Audits and Coordination is responsible for auditing externally funded projects implemented by Ministries, Departments and Agencies in Somaliland, and for coordinating audit-related engagement with financing partners in respect of such projects. Through this mandate, the Department plays a vital role in promoting accountability, transparency, and compliance in the use of donor resources, while also strengthening confidence among development partners and supporting effective oversight of externally financed public programmes. see more...

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