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Wondering about the different types of Supreme Audit Institutions, the way they function and their valuable work? Browse through the country pages to get a holistic picture of each SAI in regards to:

SAI: Afghanistan

WB Economic Classification: Least Developed Countries
SAI Main Characteristics:

Note that this information has not been updated to reflect current events and may no longer be accurate

Type of SAI: Westminster model

Size: 435 staff

Structure: 22 directorates, departments and units; 4 regional audit departments (North, East, South, South-West). For more information follow this link.

Strategic Plan: 2013-17, available as a PDF and on SAO’s website.

Website: sao.gov.af

دفتر حسابرسی عالی
د عالي پلټنې دفتر

Supreme Audit Office


Capacity development activities

Projects registered in the SAI Capacity database

Ben. level
Project name
Status
Global
Stronger SAIs for improved transparency, accountability, oversight of public finance governance and service delivery and for sustainable development
Ongoing
Source of funding European Commission
Total budget (in US $) $ 3301699
Duration from 2019-07-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
IDI Work stream Relevant SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Global Foundations Unit
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Professional SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Independent SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
IDI Work stream Well Governed SAIs 2024-2029
Ongoing
Source of funding
Total budget (in US $) $
Duration from 2024-01-01
Duration to 2029-12-31
Support Categories covered
View Project
Global
Contract between the MFA, Ireland (rep by Irish Aid) and INTOSAI Development Initiative (IDI)
Ongoing
Source of funding Government of Ireland
Total budget (in US $) $ 551000
Duration from 2022-01-01
Duration to 2023-12-31
Support Categories covered
View Project
Global
Strengthening Public External Audit 2023-2026
Ongoing
Source of funding Government of Canada
Total budget (in US $) $ 2850000
Duration from 2023-03-31
Duration to 2026-03-31
Support Categories covered Institutional capacity – SAI Independence, Institutional gender capacity, Audit of gender issues or Sustainable Development Goal 5 audit, Sustainable Development Goals (SDG) audit, Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Regional
ASOSAI Seminar on "Challenges in IT Audit and How to Deal with them" (Virtual, February 2023)
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2023-02-07
Duration to 2023-02-15
Support Categories covered IT Audit
View Project
Regional
ASOSAI Seminar in 2020 on "Audit on Implementation of SDGs" and "SAI’s Responses to COVID-19"
Completed
Source of funding ASOSAI
Total budget (in US $) $ 1000
Duration from 2020-12-01
Duration to 2020-12-04
Support Categories covered
View Project
Country
Bilateral cooperation between SAI Afghanistan and SAI Sweden
Completed
Source of funding Swedish National Audit Office
Total budget (in US $) $ 560000
Duration from 2018-08-28
Duration to 2022-06-22
Support Categories covered
View Project
Global
IDI/ Director General, Strategic Support Unit and Administration
Ongoing
Source of funding European Commission, Government of Austria, Government of Norway, Government of Sweden, Office of the Auditor General of Norway, Swedish National Audit Office, UK Department of International Development
Total budget (in US $) $ 4091114
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Organisational capacity, Administrative Services, External Stakeholder Relations, Other form of support
View Project
Global
IDI/ Global Foundations
Ongoing
Source of funding European Commission, Government of Austria, Government of Ireland, Government of Norway, Government of Sweden, IDI basket funds, Office of the Auditor General of Norway, UK Department of International Development
Total budget (in US $) $ 3517886
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered External Stakeholder Relations, Other form of support
View Project
Global
IDI/Professional SAIs Workstream
Ongoing
Source of funding European Commission, Government of Canada, Government of Norway, Government of Sweden, IDI basket funds, UK Department of International Development
Total budget (in US $) $ 11217714
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Global
IDI/Relevant SAIs Workstream
Ongoing
Source of funding
Total budget (in US $) $ 9687780
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit, IT Audit, Other form of support
View Project
Global
IDI/Well-governed SAIs Workstream
Ongoing
Source of funding Government of Canada, IDI basket funds, Switzerland State Security for Economic Affairs (SECO)
Total budget (in US $) $ 15465406
Duration from 2019-01-01
Duration to 2023-12-31
Support Categories covered Institutional gender capacity, Organisational capacity, External Stakeholder Relations
View Project
Global
Supreme Audit Institutions Performance Measurement Framework (SAI PMF) Global Programme
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1461241
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, IT Audit, Other Specialized Audits, Administrative Services, External Stakeholder Relations
View Project
Regional
ASOSAI-sponsored Training Course on eLearning for Resource Persons
Completed
Source of funding ASOSAI
Total budget (in US $) $ 21200
Duration from 2019-02-04
Duration to 2019-07-12
Support Categories covered
View Project
Global
JICA knowledge Co-creation Program in 2019 on “Government Audit on Public Construction Works”
Completed
Source of funding Japan International Cooperation Agency (JICA)
Total budget (in US $) $ 69300
Duration from 2019-07-04
Duration to 2019-07-26
Support Categories covered Other Specialized Audits
View Project
Regional
ASOSAI seminar in 2019 on “Quality Control/Quality Assurance,”
Completed
Source of funding ASOSAI
Total budget (in US $) $ 42000
Duration from 2019-12-02
Duration to 2019-12-06
Support Categories covered
View Project
Country
IDI/Bilateral Programmes Afghanistan and Somalia 2015-2016
Completed
Source of funding Government of Norway
Total budget (in US $) $ 274000
Duration from 2015-03-17
Duration to 2016-12-31
Support Categories covered Organisational capacity
View Project
Global
IDI/SAI Fighting Corruption Programme2016-2018
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1019111
Duration from 2016-01-01
Duration to 2018-12-31
Support Categories covered Organisational capacity, External Stakeholder Relations, Other form of support
View Project
Global
IDI/Auditing Sustainable Development Goals (SDGs) 2016-2019
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 1453324
Duration from 2016-03-01
Duration to 2019-12-31
Support Categories covered
View Project
Global
IDI/ Global Programme on Specialised Audits – IT Auditing 2012-2015
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 883179
Duration from 2012-01-01
Duration to 2015-12-31
Support Categories covered IT Audit
View Project
Global
IDI/3i Programme (ISSAI Implementation Initiative) 2012-2019
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 4520452
Duration from 2012-01-01
Duration to 2019-12-31
Support Categories covered Financial audit, Compliance Audit, Performance audit
View Project
Global
IDI/Enhancing eLearning Capacity programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 1191902
Duration from 2015-01-01
Duration to 2020-12-30
Support Categories covered Organisational capacity
View Project
Global
IDI/SAIs engaging with stakeholders programme 2015-2020
Ongoing
Source of funding IDI basket funds
Total budget (in US $) $ 2121207
Duration from 2015-01-01
Duration to 2020-12-31
Support Categories covered Organisational capacity, External Stakeholder Relations
View Project
Country
Afghanistan Performance Audit, 2014-16
Partly supported
Source of funding The Office of the Comptroller and Auditor General of India has shown interest in providing in-kind support
Total budget (in US $) $ 725000
Duration from 2014-06-01
Duration to 2016-06-01
Support Categories covered Performance audit
View Project
Country
Office of the Comptroller and Auditor General of India Special Training Programme on IT Audit for SAI Afghanistan and Central Bank of Afghnaistan
Completed
Source of funding Government of India
Total budget (in US $) $ 24400
Duration from 2010-09-27
Duration to 2010-10-15
Support Categories covered IT Audit
View Project
Country
Office of the Comptroller and Auditor General of India Special Training Programme for Internal Audit Department, Ministry of Finance, Afghanistan on “IT Audit, Use of CAATs & Cyber Security”
Completed
Source of funding Government of India
Total budget (in US $) $ 30000
Duration from 2012-02-20
Duration to 2012-03-03
Support Categories covered IT Audit
View Project
Country
Office of the Comptroller and Auditor General of India Special Training Programme on “Audit of Financial Statements” for SAI Afghanistan
Completed
Source of funding Government of India
Total budget (in US $) $ 5200
Duration from 2011-05-23
Duration to 2011-06-03
Support Categories covered Financial audit
View Project
Country
Public Financial Management Reform Project II – Afghanistan
Completed
Source of funding World Bank
Total budget (in US $) $ 14600000
Duration from 2011-06-23
Duration to 2014-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Other Specialized Audits, Administrative Services
View Project
Country
Public Financial Management Reform Project Afghanistan
Completed
Source of funding World Bank
Total budget (in US $) $ 3300000
Duration from 2007-05-29
Duration to 2011-12-31
Support Categories covered Organisational capacity, Administrative Services
View Project
Regional
ASOSAI -The Regional Initiative of ASOSAI on Promoting the Value and Benefits of Adopting the International Standards for Supreme Audit Institutions (ISSAIs) 2012-2016
Completed
Source of funding Incorporated into the ISSAI Implementation Initiative, World Bank funded, delivered by IDI
Total budget (in US $) $ 327285
Duration from 2012-04-01
Duration to 2015-12-31
Support Categories covered Organisational capacity, Financial audit, Compliance Audit, Performance audit, External Stakeholder Relations
View Project
Global
IDI E-learning Course on Risk Based Approach to Financial Audit 2012-2013
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 144400
Duration from 2012-01-01
Duration to 2013-12-31
Support Categories covered Financial audit
View Project
Regional
IDI/ASOSAI Programme on Development and Implementation of Strategic Plan 2011-2012
Completed
Source of funding IDI basket funds
Total budget (in US $) $ 289169
Duration from 2011-09-01
Duration to 2012-12-31
Support Categories covered
View Project

SAI Performance

SAI PMF Assessments

[2016-12-31] pilot version; hybrid approach (self-assesment with supervision of IDI); conducted in English; not published

PEFA Assessments

(Indicators related to SAI are indicators 29.2,30,31)[2005-12-31][2008-06-30][2013-08-31]

Open Budget Index

(Questions related to SAI are questions AR, 97-102, 118-124, 139-142)[2017-12-31][2015-12-01]