Public Accounts Committee (PAC) and Legislative Relationship senior audit Expert

Vacancy Number:
Title: Public Accounts Committee (PAC) and Legislative Relationship senior audit Expert
Category:Accounting & Finance
Duration:18 Months - Full time
Exp.: 2019-04-26-(3 Months Ago)
Jobs no:1
Salary:
Gender:Male/Female

Location

Organization: supreme audit office | About supreme audit office
City: Kabul
Country: AF

Qualification

Education:
Work Experience: Years
Qualification:

PAC and Legislative Relationship Expert



 



Terms of Reference (TOR)



 



Post Title:



Public Accounts Committee (PAC) and Legislative Relationship senior audit Expert



Organization:



Supreme Audit Office Afghanistan



Duty Station



Kabul Afghanistan



Duration:



18 Months - Full time  



Gender:



Male / Female (SAO is an equal opportunity employer)



Nationality



Afghan



 



 



Introduction



The Supreme Audit Office (SAO) Afghanistan is the Supreme Audit Institution (SAI) in the country which conducts audit of the accounting and financial activities of all the Government budgetary entities and State Owned Entities (SoEs) of the Government of the Islamic Republic of Afghanistan (GoIRA). The mandates functions and authority of the SAO are enshrined in the Supreme Audit Office Law. The SAO has the mandate to conduct Audit of the Qatia Statements which is the annual financial statements of the GoIRA Financial Audit of the SoEs Compliance Audit Performance Audit and special audits of government entities.



As per the SAO Audit Law SAO is required to present reports on the results of its audit of the GoIRA entities to the President and the National Assembly. IT is also required to make the reports public. 



The Auditor General presents the following Annual Audit Reports to the President and the National Assembly:-



Qatia Audit Report

Compliance Audit Report (Expenditure)

Compliance Audit Report (Revenue)

Performance Audit Report on planned subjects

Other Reports as required.  



The PFEM Law relating to Reporting to the National Assembly requires that the government shall report to the National Assembly on decisions taken pursuant to the Qatia audit report of the SAO.



The Qatia Audit Department of the SAO is responsible for managing and providing support to the Qatia Audit Commission which is responsible for undertaking the Qatia audit and preparation of Auditor General’s Qatia Audit Report and reporting the results of the audit to the President and the National Assembly. It is also responsible for providing inputs and assistance to the PAC in its legislative scrutiny of the Qatia Reports.



The Policy and Plan Directorate of the SAO is responsible for consolidation of the results of Compliance Audit on expenditure and revenue matters received from the different Directorates of the SAO and for the preparation of Auditor General’s Compliance Audit Reports (Expenditures & Revenues).



The Performance and Environment Audit Directorate plans and executes performance audit on selected subjects and prepares the Performance Audit Reports. Specific Audit Reports of topical importance or matters of technical nature such Information Technology etc. are also prepared and presented. 



SAO has an Audit Follow Up Department which coordinates with different Directorates of the SAO responsible for compliance audit of respective entities and monitors the status of implementation of the audit observations contained in the Audit Inspection Reports (AIR). 



The Public Accounts Committee (PAC) of the Legislature exercises legislative oversight on the budget implementation and operations of the GoIRA entities. PAC scrutinizes the Auditor General’s Audit Report on the results of audit of the Qatia statements and take evidences from the executive. The Supreme Audit Office provides inputs and necessary support to the PAC in their legislative scrutiny. Similarly SAO needs to provide inputs and necessary support to the PAC in their legislative scrutiny of Auditor General’s Compliance and Performance Audit Reports.  



SAO is also required to provide inputs and comments to the other legislative committees dealing with financial and other matters.



SAO is committed to assist in capacity building and strengthening legislative oversight by the PAC and their scrutiny of the Auditor General’s audit reports. For this purpose SAO intends to organise orientation and sensitization sessions for the PAC and training programmes for the staff of the PAC Secretariat. 



Funded by the World Bank under the FPIP- Fiscal Performance Improvement Support Project (FSP) and implemented by SAO the objective of the assignment is to contribute to the GoIRA’s strategic vision “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 – is the GoIRA’s PFM Road Map.



Objectives of the Assignment



Under the FSP financing the SAO intends to hire PAC and Legislative Relationship National Expert with knowledge and experience in public audit financial budget and treasury management of the GoIRA audit reporting and having knowledge and experience of communicating and maintaining relationship with legislative committees. The Expert shall deal with all the matters relating to PAC and legislative oversight and would provide support to the Qatia Audit Department and Qatia Statement Audit Commission as well as other Directorates who need to provide inputs and to assist the PAC / Legislative Committees in their oversight. S/he would also be required to build the capacity of the existing and new SAO staffs in this area.



Duties and Responsibilities



Develop strategy and policy for the effective relationship with PAC / Financial Committees and Legislature for effective legislative oversight and for follow up of the audit observations and recommendations of Qatia Audit Report Compliance Audit Reports Performance Audit Reports and other Audit Reports of the Auditor General.



Study the strategy procedures and authorities used by SAIs in other countries for the effective relationship with legislature and financial committees and follow up of the audit observations and recommendations

Examine and review the existing policy and strategy of the Qatia Audit department on audit follow up and suggest improvements.

Examine and review the existing policy and strategy of the other Directorates on audit follow up and suggest improvements.

Set standards based on the needs and requirements for audit follow up with the PAC/Financial Committees / Legislature.

Develop strategy and policy for effective relationship with PAC/Financial Committees / Legislature and for follow up of the audit observations and recommendations of audit of Qatia Statements and other Audit Reports.



Assist in development of a standard monitoring system for audit reports’ scrutinised by the PAC their recommendations and the action taken by the Government thereon.



Assist in development of a database containing information – (a) audit reports presented those selected and scrutinised by the PAC and those not scrutinised; (b) recommendations made by the PAC those accepted and implemented by the Government and those pending.

Develop a quarterly monitoring report format for status of scrutiny and follow up for presenting a report to the SAO management.

Coordinate with all the Directorates responsible for preparation and submission of different audit reports for communication of information from them to the PAC and from the PAC to them.

Coordinate with the SAO’s Audit Follow Up Department for the status of implementation of those audit observations which are included in the AIR as well as in the final Compliance Audit Reports.



Provide assistance to SAO Directorates in their support to the PAC in legislative oversight.



Coordinate and maintain regular contact and communication with the PAC/PAC Secretariat

Develop a Standard Operating Procedure (SOP) and protocol for preparation and transmission of Critical and Important Points contained in the Audit Reports for highlighting them to the PAC for consideration during scrutiny.

Assist the SAO during the legislative scrutiny of audit reports. 



Contribute in capacity building.



Conduct a training need assessment and capability gap of the relevant staffs of the SAO as well as the PAC Secretariat.

Prepare require material and presentations for training for the SAO and PAC Secretariat staffs as well as for sensitization and orientation programme for the PAC.

Conduct trainings and orientation programmes.

Mentor the staff to implement the new skills and processes.

Evaluate the effectiveness.



Contribute to development of related strategic plan and FPIP plan

Any other relevant tasks.



Institutional Arrangement



Upon approval of this position by the Civil Service Commission in SAO Tashkeel the position will be shifted to Grade Three in SAO Tashkeel as a PAC and Legislative Relationship Expert. For the time being this position will paid as per the NTA policy. The contract extension shall be subject to the quarterly performance appraisal of the expert.



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 FPIP plan within two weeks 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.

SOP and protocol for preparation and transmission of Critical and Important Points to PAC within two month of joining.

Standard monitoring system for information about audit reports’ scrutiny pendency etc. within three months of joining.

Strategy and policy document for the effective legislative relationship and follow up within six months of joining.

Training Needs Assessment (TNA) for the related officials within three months of joining and training materials during the period of assignment.  

Report for improved audit processes and any relevant reports as required during the assignment period.

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 / Financial Management/ Finance & Accounting or equivalent qualifications from reputed institution. Preference will be given to CA / CPA / ACCA / CGAP qualifications.



Minimum of 4 years of professional experience in public sector auditing budgeting accounting financial / treasury management or relevant field. Knowledge and experience of communicating and maintaining relationship with legislature / legislative committees is preferable.



Team building and leadership skills.

Report writing and presentation skills in Dari Pashto and English.

Knowledge of MS Office data processing analysis and graphic presentation.

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.



 



 



 



 


Duties & Responsibilities

Objectives of the Assignment



Under the FSP financing the SAO intends to hire PAC and Legislative Relationship National Expert with knowledge and experience in public audit financial budget and treasury management of the GoIRA audit reporting and having knowledge and experience of communicating and maintaining relationship with legislative committees. The Expert shall deal with all the matters relating to PAC and legislative oversight and would provide support 


Submission Guideline

Email: [email protected] http://sao.gov.af/fa
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