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.
Deadline: 7th March 2020
