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Audit Officer


About Alfalah Consulting Service (ACSC)

The Afghanistan Reconstruction Trust Fund (ARTF) has provided coordinated financing of priority expenditures in the Islamic Republic of Afghanistan reconstruction program since March 2002. As Administrator of the ARTF, the World Bank is responsible for ensuring that a satisfactory level of fiduciary control is in place to manage the funds disbursed from ARTF to the Government.

Overall, the ARTF finances two categories/components of eligible expenditures:

• Recurrent Cost Component finances salaries, Operations and Maintenance costs, and other recurrent and capital expenditures in the ordinary government budget; and
• Investment and Program Component finances studies and investment activities prioritized under the national development budget.

The monitoring and support to financial management and accountability practices of the ARTF has been contracted to BDO as Monitoring Agent (MA) with responsibilities of monitoring and reporting on the implementation of the Recurrent Cost Component , including reviewing disbursements, payments, accounting, and reporting for the activities to be financed by the ARTF. The MA also monitors and support the Government’s efforts in building up a functioning financial management and accountability system with clear and specific deliverable.

Job Summary

Role Objective:
• Expedite and monitor payment for eligible expenditures;
• Review compliance with government and ARTF requirements in awarding contracts, expenditure approvals and processing;
• Conduct site visits to government offices in Kabul and in provinces, if need be, to substantiate validity and eligibility of expenditures submitted;
• Assist the international team to build the capacity of government staff to reduce ineligible expenditure claims.
• Assist the international team to undertake structured reviews on the supporting PFM systems reviews to provide assurance over data accuracy, processes reconciliation, integrity of data and reports, change management processes, compliance to the set-out eligibility criteria and identify key areas of performance improvements;

Job Details

Date Posted: 08 Jul 2018 Reference: ACSC/7718/AOIW
Closing Date: 17 Jul 2018 Work Type: Full Time
Number of Vacancies: 5 Gender: Any
Functional Area: Account/Finance Open Ended: NO
Nationality: Afghan Salary Range: As per company salary scale
Contract Type: Short Term Years of Experience: 3 Year(s)
Contract Duration: 1 Year(s) & 0 Month(s) Extension Possibility: Yes
Probation Period: 3 Months

Duties and Responsibilities

Duties and Responsibilities:
1. Monitor expenditures of the ARTF to ensure that funds are disbursed for the purposes provided (Grant Agreement eligibility criteria).
2. Verify transactions through site visits and representative sampling for each category of expenditure including salary, other developmental costs and capital costs.
3. Verify that payroll payments correspond to duly contracted staffs who are attending work.
4. Review fiduciary compliance and reporting from the Ministry of Finance and the ministries submitting expenditures to be reimbursed under ARTF Investment Window trust fund. Identify key areas of non- compliance and recommend requisite remedial time bound action plan.
5. Verify that O&M expenditures incurred in the departments, line ministries and provinces are within the agreed expenditure classification types; approved in the GoIRA budget; and follow the agreed processes in the implementation manual.
6. Review and monitor GoA’s expenditure incurred under ordinary budget to ensure compliance of all government procedures and requirement of donors as fixed by the World Bank.
7. Review of procurement contracts and related payments of Line Ministries based on Afghanistan Public Procurement Law (PPL), procedures, circulars and ARTF-MA manual.
8. Review and monitor of payroll expenditure according to rules and regulations of government of Afghanistan.
9. Conduct physical verification of delivery of contracted quantities and qualities under ARTF funded procurement and general adherence to contractual terms.
10. Review of employees personnel files in Line Ministries.
11. Review and monitor of tax deduction process, to ensure the tax is deducted as per the Income tax law of Afghanistan.
12. Arrange closing meeting at the end of review in each ministry, with the concerned department and document the minutes.
13. Completion of all monitoring working papers as per the required information.
14. Timely completion and submission of working papers to Audit manager/International MA Consultants for their review.
15. Reporting of the monitoring observations to Audit manager and International consultants.
16. Completion of work as per the monthly working plan prepared.
17. Reporting the daily activities undertaken to the Manager.
18. Supervise the assistants.
19. Carry out any job related tasks assigned by the Manager.
20. Review of the financial and internal control structure to determine the existence, adequacy and operation of controls related to the management of all funds received by project.
21. Sufficient understanding of entity's financial management system and provide an evaluation of the management control environment, the accounting system and the control procedures in order to determine the adequacy of the system to control and account for funds transferred to it by the Bank.
22. Review management of operational advances and petty cash at each project including the limit and volume of transactions, safe custody of cash and records, approval authorities for cash transactions, adjustment/liquidation of advances, proper maintenance of record, and instances of advances to other projects.
23. Review the compliance with internal and external audit recommendations, and identify reasons for non-compliance.
24. Conduct analytical reviews at the project and the portfolio level to identify possible red flags. Determine the analytical procedures that will include reconciliation of the data maintained by program teams with the FM and procurement data, review of procurements for processing times and vendors from a province, reconciliation of HR and Payroll records etc.
25. Review complaint mechanisms relevant to the project, as well as the process for investigating and resolving complaints related to fraud, corruption and other misuses of project funds.

Travels to Provinces

Require Travels to Provinces


• At least 3 years of proven experience in the field of Audit and Monitoring preferably in government organizations.
• Experienced in capacity building and training activities, training materials and manual development, and facilitation of workshop and seminars.
• Degree in Finance/Accounting/BBA or similar.
• Good communication skills.
• Written and oral fluency in English, Pashto, and Dari.
• Proficient computing skills – word processing, spreadsheet design and presentations.

Job Location

Afghanistan - Kabul
AF AF 12


Bachelors Degree, Account/Finance

Submission Guideline

Interested candidates, who meet the above-mentioned requirements, should submit an updated Resume/ CV with a cover letter in PDF via email with the subject of vacancy number (ACSC/7718/AOIW) to the bellow e-mail address.
Female candidates are preferred to apply.
Only short-listed candidates after first evaluation of CVs will be called for interview. The short-listed candidates will be required to produce original academic certificates and other documents during interview. The organization reserves all rights to disqualify any candidates without giving any reason during short-listing and interview.

Submission Email

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