USAID Planning and Monitoring Gaps Weaken Accountability for Results Through the Afghanistan Reconstruction Trust Fund

Audit Report
Report Number
8-306-17-004-P

The U.S. Government, through USAID, has contributed $2.9 billion to the Afghanistan Reconstruction Trust Fund (ARTF), the largest World Bank-administered multidonor trust fund and greatest source of direct budget support to Afghanistan’s reconstruction and development, since it was established in 2002. ARTF is a vehicle for USAID/Afghanistan’s main objectives in Afghanistan: to increase economic growth, maintain gains in health, education, and women’s rights, and help improve the performance and legitimacy of the Afghan Government. 

OIG found that, despite making this large contribution, USAID/Afghanistan has not defined, measured, or linked ARTF performance results to its development objectives in Afghanistan. A lack of tracking and reporting measures limits the mission’s ability to assess progress, identify and examine performance trends, and establish reasonable targets for succeeding years.

As the ARTF is expected to remain a prominent vehicle for the mission’s activities in Afghanistan, OIG made 11 recommendations to the Agency, focused on planning, monitoring, reporting, and safeguarding funds.
 

Recommendations