About the NAO

The National Audit Office (NAO) was re-established in 1993, short after the Somaliland declared its independence from Somalia in 1991. This Office is key institution for over 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 independent section from departments section. Each department headed by Director where the section headed by head section.

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


To be one of the most excellence driven supreme Audit institution in the region.


To assure the effective and proper management of public resources for Citizens of Somaliland by independently reporting to Parliament in order to Strengthen the accountability, transparency and integrity of government and public sector entities.

Main Functions

In accordance with section 6 of National Audit Act 76/2016, Auditor General has the following functions:
  • Auditor General is the head of the National Audit office and the external auditor for the public sector.
  • AG shall have complete discretion in discharging the external auditor’s responsibilities to examine and report on public accounts, and on the receipt, disbursement, and control of public moneys and to promote greater economy, efficiency, and effectiveness in the use of such money. In the exercise of these functions, the Auditor General shall not be subject to the direction or control of any person or authority.
  • The Auditor General shall be the accounting officer and the chief executive of the National Audit Office.
  • The Auditor General shall represent Republic of Somaliland with the membership of International Organization of Supreme Audit institutions (INTOSAI), the Commonwealth Auditor Generals, and other international accounting and auditing organizations and standard-setting bodies As set out subsection 2 of article 5, The OAG under leadership of Auditor General act as an external auditor whose responsibility is to carry audit all four types of audit (Financial Audit, Compliance Audit, Performance Audit and Forensic Audit).
The following are policies, procedures and Manuals developed & Issues.
  • National Audit Regulations
  • 4 Year NAO Strategic Plan
  • 4 Year Audit plan for the National Audit Office
  • Financial Audit Manual
  • Compliance Audit Manual
  • Performance Audit Manual
  • Criminal investigation guideline on fraud and Irregularities offence
  • Code of Ethics and Conduct NAO
Main contact MDAs:
  • Somaliland Parliament especially Public Account Committee (PAC)
  • Somaliland Accounting General
  • Attorney General
  • President
  • Ministry of Financial Development
  • And All Other MDAs