House 22, Street 17 Karte 3, Kabul, Afghanistan [email protected] / [email protected]
PrimeGlobal USA Member ($2.93B) 34-Province Verification Case Studies
Fiduciary Assurance Practice UN, USAID & World Bank Compliant ISA 800 / 805 / Yellow Book

Donor & Grant Compliance Audit Services

Oriental Consultants delivers independent fiduciary grant audits, project expenditure verifications, internal control assessments, and procurement compliance audits for bilateral & multilateral donors, UN agencies, and international NGOs operating across all 34 provinces of Afghanistan.

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Specialized Audit Streams

Comprehensive Donor Audit Solutions

Adhering strictly to International Standards on Auditing (ISA 800/805) and donor-specific financial guidelines.

UN Agency Project Audits

Verification of project financial reports (FACE forms), direct cash transfers, and implementing partner agreements for UNMAS, UNDP, UNICEF, UNHCR, and WFP in accordance with Harmonized Approach to Cash Transfers (HACT) frameworks.

  • ✓ HACT spot-checks and financial micro-assessments
  • ✓ Direct implementation cost verification & co-funding review
  • ✓ Physical assets & inventory distribution confirmation

USAID & US Federal Grant Audits

Audits conforming to the USAID Guidelines for Financial Audits Contracted by Foreign Recipients and OMB Uniform Guidance (2 CFR 200). Led major engagements including the $248,000 USAID/AWDP program with 100% audit clearance.

  • ✓ Fund accountability statement & cost-share testing
  • ✓ US government Yellow Book / GAGAS compliance
  • ✓ Indirect cost rate calculation (NICRA) verification

World Bank & ADB Grant Reviews

Financial audit and expenditure verification of World Bank funded trust funds (ARTF), Asian Development Bank grants, and IFC projects. Executed the $355,000 World Bank/ASDP program without a single questioned cost.

  • ✓ Designated account (DA) reconciliations & SOE validation
  • ✓ Procurement regulation conformity (World Bank New Procurement Framework)
  • ✓ Covenant compliance & environmental/social milestone audit

INGO Statutory & MoEc Annual Audits

Comprehensive statutory financial audits for international and national NGOs registered under the Afghan Ministry of Economy (MoEc) NGO Law, fulfilling mandatory annual submission requirements.

  • ✓ Ministry of Economy semi-annual & annual reporting conformity
  • ✓ Administrative expense ratio analysis (conforming to legal limits)
  • ✓ NGO tax exemption certificates & withholding verification

34-Province Field Physical Verification

Our Kabul central team is supported by seasoned provincial field enumerators and chartered accountants capable of conducting on-site physical inspections, beneficiary headcount, and warehouse audits anywhere in Afghanistan.

  • ✓ GPS geotagged photo and video asset verification
  • ✓ Biometric beneficiary cash disbursement verification
  • ✓ School, hospital, and infrastructure construction site audits

Grant Close-Out & Fiduciary Clearance

Final project financial close-out audits: reconciling unspent grant funds, de-obligating balances, disposing of project fixed assets under donor protocols, and delivering final unqualified audit opinion reports.

  • ✓ Final statement of expenditures and cash balance liquidation
  • ✓ Fixed asset transfer and donation deed documentation
  • ✓ Comprehensive management letters and corrective action matrices
Fiduciary Reliability

Schedule Your Donor Compliance Audit

Consult with Javid Iqbal (Director Audit & Assurance, ACMA, MCom) and our senior audit team in Kabul for tailored audit proposals and terms of reference.

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