Afghanistan: USAID Can Strengthen Coordination, Award Requirements, and Guidance to Safeguard Implementers and Manage Taliban Engagement

Audit Report
Report Number
5-000-25-002-P

Why We Did This Audit

In August 2021, the government of Afghanistan collapsed, the U.S. government evacuated its personnel and citizens, and the Taliban, designated as Specially Designated Global Terrorists, assumed control of the country as the de facto governing authority.

This chain of events abruptly ended decades of U.S. presence in the country and threatened to undermine USAID’s investment of over $26 billion in foreign assistance to Afghanistan since fiscal year 2002.

Since the U.S. government’s departure, USAID has continued to fund programs in Afghanistan that support livelihoods, agriculture, education, and access to lifesaving food and healthcare. To administer these new and existing programs, the Agency relies on nongovernmental organization (NGO) implementers in the country.

Given the political and security situation, USAID and its implementers face a complex and dangerous operating environment with numerous risks, including safety threats as well as Taliban interference in the delivery of aid to Afghans.

To assess the Agency’s ability to manage foreign assistance in such a hostile, nonpermissive environment, we initiated this audit of USAID’s efforts in Afghanistan to safeguard implementers and activities by (1) mitigating security and safety risks and (2) managing the impact of Taliban interference.

What We Found

USAID took effective steps to mitigate security and safety risks for implementers in Afghanistan, but coordination and award requirements were inconsistent between operating units. The Agency provided a range of security and safety services to protect implementers delivering U.S.-funded aid in the country. However, USAID/Afghanistan, the Bureau for Humanitarian Assistance, and the Office of Security lacked internal coordination and did not consistently direct implementers to develop plans or report incidents to mitigate security and safety risks.

USAID and implementers took effective steps to manage the impact of Taliban interference, but the Agency did not provide clear guidance for implementer engagements with Taliban representatives. USAID used a range of measures to manage the impact of Taliban interference on implementers and activities but did not monitor or guide implementer engagement with Taliban representatives. Consequently, Taliban representatives used these engagements to gain information and access to USAID’s activities. In addition, without specific USAID guidance, Taliban officials could leverage agreements with implementers to exert control in ways that inappropriately benefit the goals of Afghanistan’s de facto government.

What We Recommend

We made four recommendations to better safeguard USAID’s implementers and Agency-funded activities in Afghanistan. The Agency agreed with three recommendations and disagreed with one recommendation.

Recommendations

Recommendation
1

We recommend that the Office of the Administrator coordinate with the Office of Security, Bureau for Humanitarian Assistance, and regional bureaus to review and revise Automated Directives System Chapters 101, 251, and 573 to clarify roles and responsibilities for the Office of Security, Bureau for Humanitarian Assistance, and mission Partner Liaison Security Offices to ensure USAID coordinates the security and safety support it provides to implementers. This review should articulate roles and responsibilities for reviewing, monitoring, and sharing information related to implementer security and safety plans and incident reports.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
2

We recommend that the Office of the Administrator coordinate with the Bureau for Management's Office of Acquisition and Assistance, Bureau for Humanitarian Assistance, and USAID/Afghanistan to review and revise USAID's approach to coordinating implementer security and safety measures in Afghanistan. This review should consider implementing consistent assistance award requirements for implementers in Afghanistan to prepare security and safety plans and report security and safety incidents.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
3

Agency's risk appetite for implementer engagement with sanctioned entities when the Department of Treasury's Office of Foreign Assets Control authorizes and issues a general license. This review should be coordinated with Agency stakeholders as necessary.

Questioned Cost
0
Funds for Better Use
0
Close Date
Recommendation
4

We recommend that the Office of the Administrator coordinate with the Bureau for Humanitarian Assistance and USAID/Afghanistan to develop and implement a joint process for reviewing, monitoring, and sharing information related to implementer memorandums of understanding with Afghanistan's de facto government.

Questioned Cost
0
Funds for Better Use
0
Close Date