Office of the Auditor General Law, Law No. 14 (2023)
Federal
Sharciga Xafiiska Hanti-dhowrka Guud, Sharci Lr. 14 (2023)
Chapter 1 — Preliminary Provisions (Articles 1–3)
Names the Law, states its objectives and defines the public bodies, funds, records, audits and officials covered. Its purpose is to secure an independent federal audit office, access to information, reporting to constitutional institutions and a lawful appointment and removal process for the Auditor General.
Cutubka 1aad — Qodobbada Hordhaca (Qodobbada 1–3)
Wuxuu magacaabayaa Sharciga, sheegaya ujeeddooyinkiisa, wuxuuna qeexayaa hay'adaha guud, lacagaha, diiwaannada, hantidhawrka iyo saraakiisha uu qabanayo. Ujeeddadiisu waa xafiis hantidhawr federaal oo madax-bannaan, helitaan xog, warbixin loo gudbiyo hay'adaha dastuuriga ah iyo hab sharci ah oo Hanti-dhowraha Guud lagu magacaabo laguna xil-ka-qaado.
Chapter 2 — The Federal Auditor General's Office (Article 4)
Reconstitutes the Office as the independent supreme audit institution for the Federal Government, operating throughout Somalia and reporting separately to both Houses of Parliament, the President and the Prime Minister while applying integrity, transparency and accountability principles.
Cutubka 2aad — Xafiiska Hanti-dhowrka Guud ee JFS (Qodobka 4)
Wuxuu dib u habaynayaa Xafiiska inuu noqdo hay'adda sare ee hantidhawrka ee madax-bannaan ee Dowladda Federaalka, kana hawlgasha Soomaaliya oo dhan, si gaar ahna ugu warbixisa labada Aqal ee Baarlamaanka, Madaxweynaha iyo Ra'iisul Wasaaraha iyadoo raacaysa hufnaan, daahfurnaan iyo isla-xisaabtan.
Chapter 3 — Audit, Reporting and Follow-up (Articles 5–14)
Defines broad financial, compliance, performance, information-technology and forensic audit powers over federal bodies, public companies, projects and transferred funds. It requires annual and special reports, access to people, premises, systems and records, follow-up of recommendations, referral of suspected offences and publication subject to protected information.
Cutubka 3aad — Hantidhawrka, Warbixinta iyo Dabagalka (Qodobbada 5–14)
Wuxuu qeexayaa awoodo ballaaran oo hantidhawr maaliyadeed, u-hoggaansanaan, waxqabad, tiknoolajiyada macluumaadka iyo baaris gaar ah oo lagu sameeyo hay'adaha federaalka, shirkadaha dowladda, mashaariicda iyo lacagaha la wareejiyey. Wuxuu waajibinayaa warbixinno sannadle iyo gaar ah, helitaanka dadka, goobaha, nidaamyada iyo diiwaannada, dabagalka talooyinka, gudbinta tuhunka dembiyada iyo daabacaadda iyadoo xogta la ilaaliyo.
Chapter 4 — Structure and Appointments (Articles 15–25)
Regulates the Office's structure and the Auditor General's functions, qualifications, selection, appointment, oath, five-year renewable term and institutional independence. It also sets loss-of-office and removal procedures, provides for two deputies and governs merit-based staffing and employment safeguards.
Cutubka 4aad — Qaab-dhismeedka iyo Magacaabista (Qodobbada 15–25)
Wuxuu nidaaminayaa qaab-dhismeedka Xafiiska iyo hawlaha, shuruudaha, xulashada, magacaabidda, dhaarta, muddada shanta sano ah ee mar la cusboonaysiin karo iyo madax-bannaanida Hanti-dhowraha Guud. Waxa kale oo uu dejinayaa xil-waayidda iyo xil-ka-qaadista, laba ku-xigeen iyo shaqaale lagu qaato karti iyo ilaalinta shaqadooda.
Chapter 5 — Budget and Accountability (Articles 26–28)
Provides the Office with a dedicated budget, permits lawful grants under public-finance controls and requires annual performance and audited financial reports to the constitutional authorities and the public.
Cutubka 5aad — Miisaaniyadda iyo Isla-xisaabtanka (Qodobbada 26–28)
Wuxuu Xafiiska siinayaa miisaaniyad u gaar ah, wuxuu oggolaanayaa deeqo sharci ah oo hoos taga nidaamka maaliyadda guud, wuxuuna waajibinayaa warbixin sannadeedka waxqabadka iyo xisaabaad la hantidhawray oo loo gudbiyo hay'adaha dastuuriga ah iyo dadweynaha.
Chapter 6 — National and International Cooperation (Articles 29–31)
Requires professional cooperation with Federal Member State audit offices and annual audit of federal and internationally financed transfers. It authorises international audit cooperation and membership and provides for periodic independent evaluation of the Office's own work.
Cutubka 6aad — Iskaashi Heer Qaran iyo Caalami ah (Qodobbada 29–31)
Wuxuu waajibinayaa wada-shaqayn xirfadeed oo lala yeesho xafiisyada hantidhawrka Dowlad-goboleedyada iyo hantidhawr sannadle ah oo lagu sameeyo lacagaha federaalka iyo maalgelinta caalamiga ah ee la wareejiyo. Wuxuu oggolaanayaa iskaashi iyo xubinnimo caalami ah, wuxuuna dejinayaa qiimeyn madax-bannaan oo xilliyeed oo lagu sameeyo shaqada Xafiiska.
Chapter 7 — Offences and Penalties (Articles 32–33)
Criminalises obstruction, refusal of lawful audit demands, concealment or falsification of records, bribery, misuse of audit information, false reporting and abuse of audit powers, with penalties and recovery action under applicable criminal law.
Cutubka 7aad — Dembiyada iyo Ciqaabaha (Qodobbada 32–33)
Wuxuu dembi ka dhigayaa carqaladaynta, diidmada dalab sharci ah oo hantidhawr, qarinta ama been-abuurka diiwaannada, laaluushka, si-xun u adeegsiga xogta hantidhawrka, warbixin been ah iyo ku-takrifalka awoodaha, isagoo dhigaya ciqaab iyo soo-celin hanti si waafaqsan sharciga ciqaabta.
Chapter 8 — Records and Final Provisions (Articles 34–38)
Regulates archival classification of audit reports, Office property and implementing regulations, repeals the earlier audit law and inconsistent rules, and provides for commencement.
Cutubka 8aad — Kaydinta iyo Qodobbada Kama-dambaysta (Qodobbada 34–38)
Wuxuu nidaaminayaa kala-saaridda iyo kaydinta warbixinnada hantidhawrka, hantida Xafiiska iyo xeer-nidaaminta, wuxuu burinayaa sharcigii hore ee hantidhawrka iyo xeerarka is-khilaafsan, wuxuuna dejinayaa dhaqan-galka.