External Assistance Fiduciary Section (EAFS)

Jubbaland State of Somalia- EAFS

The External Assistance Fiduciary Section [EAFS] Department is designed to be a financing mechanism through which development Partners will channel external assistance for the development and rehabilitation programs of the Jubbaland State of Somalia with the intent that all external assistance will be on-budget, on-treasury, on-account, and on-audit thereby using fully the country’s public financial management system for reasons of greater ownership, accountability and transparency, aid-coordination and capacity development among others.

The EAFS Department with appropriate fiduciary management staff will be responsible for ensuring that:

  • all-important fiduciary processes are in place and functioning;
  • adequate internal controls are in place;
  • quarterly financial monitoring reports are prepared on a timely basis;
  • the annual financial statements are prepared on a timely basis according to extant laws of the Jubbaland State and internally acceptable public sector accounting standards;
  • annual external audit is completed in time and audit findings and recommendations are implemented expeditiously;
  • The EAFS will amongst other things;
    • be properly staffed with clear reporting lines;
    • have efficient and effective financial management procedures based on PFM system of Jubbaland State;
    • maintain all financial records and book of accounts, documentations, and supported by adequate internal controls;
    • Ensure adequate audit, risk management, and monitoring arrangements; and
    • Ensure compliance with fiduciary covenants agreed in financing agreements with donors.

Governance and Organisation Structure of the EAFS


To outline the EAFS organisation structure, staffing, policies and procedures for financial management, procurement, and appropriate lines of reporting for accountability governance structure.


EAFS Organisation Structure 

The EAFS shall be located within Jubbaland Ministry of Finance and will comprise of; Director of EAFS; Head of Section EAFS Accounting, Finance Officer, Two Procurement Specialist and relevant support staff.




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