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Afghanistan’s Financial Reporting Requirements: A Comprehensive Overview

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Kabul, Afghanistan - In an effort to strengthen financial transparency and accountability, the Accounting and Finance Directorate General of Da Afghanistan Bank has established a robust system for financial reporting requirements.

Deputy Directorates

Deputy Directorate of Accounting

The Deputy Directorate of Accounting is responsible for executing all accounting and financial transactions in accordance with international financial reporting standards. The department’s sections include:

• Payroll Section: processing employee payrolls, overtime, educational and professional allowances, and other payments in accordance with DAB staff procedures.
• Loans Section: providing miscellaneous loans, marriage loans, educational loans, housing and reconstruction loans to employees of the Central Bank according to established procedures.
• Advance and Financial Payments Section: executing procurement transactions, construction contracts, cancellation of construction claims, transfer of daily expenses, execution of travel allowances, transfer of capital note tax, notes, and overnight deposits to the MoF account.
• Fixed Assets Section: acquiring and registering DAB assets, valuing donated software and equipment, managing revaluation processes, and determining depreciation and amortization rates.
• Transfer and Maintenance of Inactive Accounts Section: preparing reports on inactive accounts, transfers funds from inactive accounts, pays customer funds, and transfers funds to the Ministry of Finance.
• Reconciliation Section: conducting reconciliations for correspondent banks, LC accounts, investment accounts, and other purchased securities, tracks unimplemented amounts, and prepares reconciliation reports for correspondent banks.
• Foreign Exchange Back Office Section: introducing and managing authorized signatories of Da Afghanistan Bank, enters foreign exchange reserve transactions into the banking system, confirms deposits and exchanging currencies with foreign banks, and makes payments to foreign banks.

Deputy Directorate of Reporting, Control and Budget

This deputy directorate prepares financial reports, controls financial and accounting operations, and provides budgeting services. The department’s sections include:

• Budget Section: preparing the central bank’s annual budget based on revenue and normal expenses, capital expenditure, and presents different types of budget execution reports to relevant authorities.
• Financial Control Section: controlling financial transactions through document reviews, recalculation of accounting tables, and ensures performance quality according to approvals and orders.
• Financial Reporting Section: maintaining charts of accounts, backs up data and financial information, and prepares monthly and annual reports for relevant authorities, including trial balance statements, profit and loss statements, financial balance statements, cash flow statements, and stakeholders’ statements.

CBS Deputy Directorate

The CBS Deputy Directorate provides banking services, makes accounting affairs fast, transparent, and reliable, and provides facilities for employee work. The primary objectives of this section are to provide services to employees and customers through modules of the CBS system and other connected systems.

Conclusion

Da Afghanistan Bank’s financial reporting requirements aim to promote transparency, accountability, and effective management of financial resources in Afghanistan.