Not the start I expected...


The work plan I had played out in my head beforehand was quickly ditched when the Finance Officer commented that the external audit was due to start in two days time...

By Adrian M. ACA 15/06/2010

Woke surprisingly early on Sunday morning... my body clock must be confused. Took a taxi into town for a look round and visited an internet cafe to check my emails. There are very few 'mzungus' (foreigners) in town so we attracted quite a bit of friendly attention …. perhaps more so than normal, since Matthew is 7'2” tall.

 
Kitwe was very quiet as the local population is very religious and Sunday is the day of rest. Rounded off the afternoon watching World Cup football in a bar/pizzeria half way between town and our guest house. The local 'Mosi' beer is decent enough and quite cheap (less than £1 a bottle) and the pizza was good too.
 
Later that evening Christopher (Chairman of my second NGO, Friends of Street Children) dropped by the guest house to say hello and welcome us to Zambia.
 
Woke up early on Monday, packed my bags and checked out of the guest house, ready to move in with my home-stay family tonight after work. At 10.30am, Matthew phoned Mwape to check where our pre-arranged 8.30am pick up was... the car was 'on its way'. The concept of 'Zambian time' and the phrase 'on its way' are both things you get used to very quickly here. On the plane journey out, I actually found time to read the VSO report on Zambia (supplied pre-departure by AfID), which explained that Zambia is a “high context” culture, where time is of low importance. So if a job needs doing, then as long as it gets done there's no problem; which contrasts to the UK's “low context” culture, where “when” a job gets done is more important than “whether” it gets done.
 
Finally arrived at the office late morning and was introduced to all of the staff at my first NGO, Children with Future in Zambia (CwFiZ). Staff were all very friendly and welcoming.
 
The work plan I had played out in my head beforehand was quickly ditched when the Finance Officer commented that the external audit was due to start in two days time and the records for the last year had not been completed for the final few months of the year. The Finance Officer had joined CwFiZ in early 2010 and this was her first job from school. A copy of the previous year's audited accounts was found, but no-one knew what was in the balance sheet for fixed assets, stock and debtors. I phoned the auditor to obtain information regarding the prior year, only to be told they hadn't retained any work-papers either. Great... not the start I had expected. I suggested that the audit visit be delayed for one week to allow us time to prepare ourselves more thoroughly.
 
At 5pm, prompt, the staff and directors all left the office and I was handed a key to the building to lock up. I then waited for my lift to arrive, which was apparently 'on its way'. Although I'd spent time in the tropics before, I'd forgotten just how quickly it goes dark at this latitude and was beginning to feel a little vulnerable out in the suburbs, with no street lights, all my luggage and not really knowing where I was. An hour later, it was pitch black outside and still no lift. I phoned to check and found, perhaps not surprisingly, that the car was 'on its way'.
 
Eventually, that evening I was welcomed into my home for the next five weeks. I'll be staying with Dalley (Executive Director of Friends of Street Children) and her family. On arrival, the house was in darkness, courtesy of one of the very frequent power cuts. Dinner, by candlelight, was substantial and very nice indeed. That night I had my best night's sleep for over a week.
 
For the next couple of days the emphasis was on updating incomplete records for 2009 and preparing balance sheet records ready for audit. With the prior year records finally patched together (somewhat tenuously I fear) we are now ready for the audit and the Finance Officer appears happier. I can now turn my attention to reviewing existing processes and systems and understanding how best to start the capacity build part of my assignment.