Our Projects

AUPs to review projects’ statements of expenditure and determine whether the expenditure incurred by the projects was for the intended purposes and eligible for financing in accordance with the respective financing and grant agreements.

Capacity/Due Diligence, Fiduciary and Control Assessments to evaluate the capacity of IPs, and the adequacy and effectiveness of governance, risk management and control processes over the effective management of project funds, in the areas of financial management, procurement and contract management, payroll and payment processing, staff selection and recruitment, governance and oversight.

External Audits:

• Quality Assurance Review on the external audits conducted by the Supreme Audit Office of Afghanistan for FY1398, to confirm that the audits were conducted in accordance with International Auditing Standards.
• Following takeover by the Taliban, in the absence of the Supreme Audit Office, performed external audits and reviews on project’s financial statements for FY1399 and FY1400, as agreed with the World Bank.
• Conducted external audits of government ministries and projects, under the BDO/PKF subcontract to the Supreme Audit Office of Afghanistan, in 2009-2011.

Project Closure Monitoring: following the Taliban takeover, our team continued to effectively work in Afghanistan, assisting the World Bank in its project closure and expense documentation efforts. Through our vast network, we continue to have access to project documentation, and to track and monitor project funds held at the DAB bank accounts in Afghanistan, regularly reporting to the Bank on any abuse and continued utilization of funds for ineligible purposes.

External Audits: conduct external audits in accordance with International Auditing Standards, and express an opinion on whether the statement of expenditure for each project is presented fairly, in all material respects, in accordance with the UN agency’s accounting policy and the eligible expenditures incurred to implement activities in conformity with the terms of the IP agreement, work plan or programme document.

Validation of NGO Implementing Partner invoices: Review and validation of the invoices of NGOs delivering services to all 34 provinces of Afghanistan, resulting in the identification of significant over-invoicing and savings for the World Bank.