Public Financial Management Reform Project Afghanistan

The project supported external audit through two subcomponents:
– Subcomponent 1.4 Support for External Audit:

1.4.1 Advisory Services: The project would finance the services of a senior audit advisor for policy guidance which had been ongoing since 2006 and strengthening of the CAO which would allow the direct operations advisor firm to concentrate on delivering audit services.

1.4.2 External Audit – Development of Physical Infrastructure. The project would finance improved physical infrastructure including the Information Technology Center, office furnishings and on-line access to AFMIS.

1.4.3 External Audit – Parliamentary Oversight. The project would support operationalizing the decision to establish the Parliamentary Oversight Committee function, and reinforce and reinvigorate the accountability of the Executive in the management of public finances to the legislature through a timely, comprehensive, and methodical review of audit reports and audited accounts of the government.
– Subcomponent 4.3 Direct Operations Support to External Audit. This sub-component would first finance the consultant services to conduct with the CAO the external audit of donor projects. An important objective is achieving compliance with the International Standards of Auditing (ISAs).