The External Assistance Fiduciary Section (EAFS) in the Office of Accountant General is designed to be a financing mechanism through which development Partners will channel external assistance for the development and rehabilitation programs of the Federal Government of Somalia with the intent that all external assistance will be:

1. On-budget
2. On-treasury
3. On-account
4. On-audit

Thereby using fully the country’s public financial management system to be Somali-owned and Somali-led and premised on using the country’s public financial management [PFM] system for reasons of encouraging to aid-coordination and capacity development among others

• Greater ownership
• Accountability and
• Transparency

The Accountant General will be responsible for the day-to-day management of the EAFS. He/she shall be supported by a competent Head of EAFS in managing external assistance using the PFM system of the FGS and supervising all finance. The EAFS in the Accountant General’s Office FGS with appropriate fiduciary management staff will be responsible for ensuring that:

1. All important fiduciary processes are in place and functioning.
2. Adequate internal controls are in place.
3. Quarterly financial monitoring reports are prepared on a timely basis.
4. The annual financial statements are prepared on a timely basis according to extant laws of the FGS and internally acceptable public sector accounting standards.
5. Annual external audit is completed in time and audit findings and recommendations are implemented expeditiously.
6. Train, advise, and guide the new projects.
7. Funds follow over disbursements, direct payments, and expenditures for beneficiaries.