Afghanistan's Control and Audit Office Requires Operational and ...

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RECOMMENDATIONSTo strengthen the CAO’s capability and capacity, SIGAR is making the following two recommendations:1. To help enable the CAO to become an effective supreme auditing institution, SIGARrecommends that the U.S. Ambassador to Afghanistan urge the Afghan government to enactlegislation providing the CAO with sufficient independence and authority to fulfill itsresponsibilities in accordance with internationally recognized audit standards.2. To help build the sustainable internal capacity of the CAO, SIGAR recommends that the U.S.Ambassador to Afghanistan oversee the development and implementation of a capacitydevelopment plan for the CAO, in cooperation with the CAO and international stakeholders, aspart of the U.S. government’s Anti-Corruption Strategy for Afghanistan. In consideration of theissues concerning CAO independence and authority, such a plan should include theidentification of funding sources and donor responsibilities for capacity development andtraining; utilization of existing training possibilities within the U.S. government; and theappointment of expert audit mentors and advisors.SIGAR Audit-10-8 Anti-Corruption/Control and Audit Office Page 18
COMMENTSThe U.S. Embassy Kabul and the USAID Mission in Afghanistan provided written comments on a draft ofthis report. Those comments are included in Appendix II. The Embassy’s Coordinating Director forDevelopment and Economic Affairs and the USAID Mission Director concurred with the report’s findingsand recommendations, and noted that an independent and well-functioning Supreme Audit Institutionin Afghanistan is in the best interest of GIRoA and the U.S. Government. In their comments, theyoutlined actions they would take to address the report’s recommendations, including:• Addressing the need for legislation that would provide the CAO with the necessaryindependence and authority to fulfill its responsibilities by including this issue in at least onemeeting with the international community by April 30, 2010; and• Working with the CAO, GIRoA stakeholders, and international donors to formulate andimplement a capacity development plan for the CAO by June 30, 2010.The CAO also provided written comments on a draft of this report. These comments are included inAppendix III. The CAO concurred with the report’s findings and recommendations, emphasizing the needfor legislative reform, functional and operational independence, and capacity development, so it canbetter enhance the accountability and transparency of GIRoA through unbiased and credible reporting.SIGAR also provided a draft of this report to the World Bank and shared relevant sections of the reportwith both the USAID Office of Inspector General and the U.S. Government Accountability Office. SIGARincorporated their technical comments as appropriate.SIGAR Audit-10-8 Anti-Corruption/Control and Audit Office Page 19
Page 2 and 3: OFFICE OF THE SPECIAL INSPECTOR GEN
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Page 7 and 8: Source: SIGAR analysis of CAO infor
Page 9 and 10: which are registered with, and ulti
Page 11: educe candor in reporting. For exam
Page 16 and 17: international advisors and contract
Page 18 and 19: Table 1: International Assistance t
Page 20 and 21: USAID Afghanistan’s 2009 assessme
Page 24 and 25: APPENDIX I: SCOPE AND METHODOLOGYTo
Page 26 and 27: SIGAR Audit-10-8 Anti-Corruption/Co
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