Directorate of Municipalities Audit

Objective: To manage and lead accounting and financial auditing affairs of the municipalities and the operations of the municipalities audit directorate in accordance with the relevant laws, guidelines and accepted standards for ensuring transparency in accounting and financial affairs. 

Job Responsibilities:

1.Draft detailed annual work plan and guideline plans for auditable entities, evaluation of the plans and presenting them to the policy and planning directorate for its inclusion in SAO general accumulated audit plan and taking approval of the Auditor General.

2.Manage and supervise the municipalities audit directorate staffs throughout the process of accounting and financial audit of the municipalities, review of their documents, audit findings of audit teams based on the relevant laws, regulations and audit standards.

3.Manage operations of the directorate in order to conduct preplanned audits and present the findings of the municipalities’ accounting and financial audit to the Auditor General.

4.Monitor pursuing SAO objectives, and making decision regarding implantation of the approved plan for municipality audits in the capital and in the provinces.

5.Identify the budget requirement for the directorate and auditable issues with the help of the auditors in the audited entities to ensure transparency in accounting and financial audit process of the municipalities.

6.Collect and present the required information to the Auditor General and policy and planning directorate regarding the analyzed reports of the audited entities by the auditors, and the legal violations identified during their audits.

7.Forward the criminal and violation cases to the Attorney General Office after approval of the senior consultancy board for further legal follow-ups.

8.Provide advice and suggestion regarding budget requirement of the municipalities audit directorate based on the annual work plan for improving the activities of SAO audits.

9.Investigate and analyze the audit findings and send them to the relevant departments after approval of SAO for further action.

10. Maintain relationships with the municipalities, sector related directorates and other technical units of SAO in order to audit construction projects and to improve coordination for effectiveness of the accounting and financial audit of the municipalities. 

Any other tasks submitted by the authorities according the law and relevant objectives