Standard Terms of Reference (TOR)
SAO’s Municipalities Audit Expert (Local Audit Expert)
Supreme Audit Office (SAO) Afghanistan
18 Months, fulltime
Male/Female (SAO is an equal opportunity employer)
Supreme Audit Office (SAO) is the only office authorized to conduct audit of accounting and financial activities of the Government entities and organizations in Afghanistan. The SAO has the mandate to conduct Qatia Statement Audit, Financial Audits, Compliance Audits, Performance Audits and special audits on pre-determined government institutions. Its mandate, functions and powers are enshrined in the Supreme Audit Office Law 2013.
Funded by the World Bank and implemented by SAO, FSP’s (Fiscal support project) objective is to achieve self-reliance by contributing to workings of various organization units of Afghanistan. The FSP is a direct derivative of the GoA’s (Government of Afghanistan) strategic vision entitled “Realizing Self-Reliance: Commitments to Reforms and Renewed Partnership”. This vision has been translated into two key flagship reform programs. The first is the Afghanistan National Peace and Development Framework (ANPDF). The second complementary reform program – to which the FSP directly contributes through implementation support to the FPIP (Fiscal Performance Improvement Plan) – is the GoA’s PFM (Public Financial Management) Road Map.
SAO’s Municipalities Audit Directorate is responsible for managing and monitoring audit of all the municipalities in Afghanistan and for reporting on the results of those audits. The audit teams, assigned as per the centrally planned Audit Plan, conduct audit of all the municipalities and for reporting on the results of those audits. Through the audits, the Municipalities Audit Directorate aims at assessing the strength and effectiveness of the internal control system in the Municipalities; compliance with the applicable laws, rules, regulations and authorities in their operations and transactions; regularity and propriety in expenditure and financial management, contract management and procurements; application, administration and management of applicable contracts and Laws/Regulations for imposition, collection and accountal of municipal revenues, etc. The results of the audit are included in the annual Compliance Audit Reports of the Auditor General.
Objectives of the Assignment
Under the FSP financing, the SAO intends to hire a National Expert with experience in public audit especially in municipalities (using national budget funds as well as municipal revenues) and to provide to the SAO’s Municipalities Audit Directorate with the required support and build the capacity of the existing and new SAO staffs in this area. The expert will act as a counterpart and support to SAO’s Municipalities Audit Directorate Director and staffs and as a mentor to them.
Duties and Responsibilities
Assist in quality enhancement of the audit plans (micro-audit plans) by evaluating the current audit plans (as per risk based audit planning) developed by the auditors before being presented for approval.
Assist in organising the required information about municipalities for updating audit planning database and sending them to the Audit Plan and Policy Directorate, which maintains the database.
Extract data from FMIS systems/relevant sources/payroll for sampling and train at least 10 auditors in sampling independently.
Prepare standardized checklists, templates, working papers, internal operational and field manuals incorporating best practices for conducting various audit assignments.
Support the implementation of the overall / macro- and micro-audit plan relating to the municipalities and coverage as per the centrally assigned time line and the number of units to be audited in coordination and report the gaps.
Monitor application of checklists, methodologies and procedures for the audits for all audit assignments for the municipalities and to improve audit quality and suggest standardization of audit in the municipalities.
Support in the quality control as per best auditing practices and audit methodology.
Conduct Training Needs Assessment (TNA) identifying critical and capacity gap areas for Directorate and related auditors to achieve the objectives of efficient and effective audit and capacity building.
Assist in preparation of training material by providing technical contents and work closely with Training experts.
Set targets, key deliverables and demonstrate on regular intervals their achievements linking with new methodologies introduced by expert.
Assist in analysis, evidence verification and preparation of audit reports (Audit Inspection Reports as well as inputs for the Auditor General’s annual Report) as per the requirements based on INTOSAI standards by studying the existing format, identifying weaknesses/areas of improvement, providing recommendations to enhance quality of audit and their implementations and follow up on recommendations.
Participate in the relevant meetings and contribute and help in implementation of the decisions made.
Support in developing the strategic plan of the directorate including FPIP plan and implementing them.
Coordinate with the relevant Directorate/Department in Audit Follow Up.
Any other tasks assigned by the director.
Upon approval of this position by Civil Service Commission in SAO Tashkeel, the position will be moved to Grade Three in SAO Tashkeel as a Municipalities’ Audit Expert under the Municipalities’Audit Directorate. For the time being, this position will be paid as per the NTA policy. The contract extension, if agreed to by both parties, shall be subject to the performance appraisal of the expert, the Expert is required to present monthly progress report to the Director.
Assignment outputs and deliverables
The Expert shall be required to submit the following outputs –
Inception Report covering a situation / status analysis in the area of assignment within a month of joining the position.
Inputs for Strategic Plan and FPIP plan within one month of joining.
Monthly report by 5th of the following month providing details of progress of work and implementation of audit plan and other relevant areas as per the responsibilities and duties.
Requisite information/data to the Municipalities Audit Directorate for audit planning database in timely manner.
Inputs for macro- and micro-audit planning relating to the Municipalities Audit Directorate as and when required.
Samples, as required, from systems and other related sources during the period of assignment.
Standardized checklists, templates, working papers, internal operational and field manuals during the period of assignment.
Training Needs Assessment (TNA) of the Municipalities Audit Directorate’s officials and related auditors within two months of joining and training materials during the period of assignment.
Results of audit in reporting format for audit reporting in the relevant Audit Inspection Reports and the Audit Reports of the Auditor General.
Report for improved audit processes and any relevant reports, as required.
Exit Report of the tasks and improvements achieved at the time of completion of the assignment.
Required Qualifications, Skills and Experience
CA / CPA / ACCA (at least up to 9 fundamental level papers of ACCA cleared) / CGAP or M. Com, MBA (Finance), Masters in Finance, Economics / Financial Management or equivalent qualifications from reputed institution. Preference will be given to CA / CPA / ACCA / CGAP qualifications.
At least 4 years of relevant experience in the related fields.
Team building and leadership skills.
Report writing and presentation skills in Dari, Pashto and English.
Knowledge of MS Office and data extraction and processing.
Ability to work under challenging work situations.
NTA salary based position:
This position is considered as a (B) grade of NTA salary skill policy
The applicants should send their diplomas approved by the ministry of higher education as well, along with their work experience records signed and stamped by the authorized manager to the Human Resource Department in case they have worked in a governmental entity. Furthermore, if they have worked in a private organization should send the copy of their contracts, TIN (Tax Identification Number), and the approval of the governmental entity on existence of the relevant organization.
No CV will be accepted without the aforementioned documents.