Catalog

On 31 October 2007, the Integrity Division, Office of the Auditor General (OAGI) published the findings of a performance and financial audit conducted for 4 ADB TAs for Afghanistan. It was subsequently removed pending further investigation by the auditors. Further work of the auditors included:

• Interviewing the complainant,
• Reassessing the initial audit findings based on the outcome of that interview and in the light of new evidence received (if any), and
• Reissuing a revised audit report.

The revised audit report published here incorporates the results of the auditor's further work. Major revisions and/or additions to initial audit findings include the following:

• There was non-compliance with respect to one of the projects wherein office space was hired, when in fact the Executing Agency was to have provided the space.
• Required approvals for changes in the scope of the projects were only obtained and granted after modified tasks were executed.
• Includes an assessment of the allegations at the time they were made.

Main Report [ PDF: 71 pages | 1.4mb ]

    Executive Summary

1. Background of Four TAs
   1.1 TA – AFG 3874 Capacity Building for Reconstruction and Development
   1.2 TA – AFG 4415 Kabul Air Quality Management
   1.3 TA – AFG 4461 Poverty Reduction and Renewable Energy Development
   1.4 TA – AFG 4541 Natural Resource Management and Poverty Reduction
   


2. Audit Objectives, Scope and Methodology



3. Audit Findings and Recommendations
   3.1 Financial Audit
        3.1.1 Disbursement process adopted
        3.1.2 Budgetary deviations and misallocations
        3.1.3 Supporting documents related to procurements not available
        3.1.4 Conduct of certain trainings and workshops could not be substantiated
   3.2 Compliance with ADB Guidelines and PAIs
        3.2.1 Compliance with Project Administration Instructions
        3.2.2 Compliance with Consulting Contracts
        3.2.3 Compliance with Operational Manual for TA
        3.2.4 Compliance with Technical Assistance Papers
   3.3 Allegations by Financial Times and a complainant
   3.4 Performance Assessment
        3.4.1 TA – AFG 3874 Capacity Building for Reconstruction and Development
        3.4.2 TA – AFG 4415 Kabul Air Quality Management
        3.4.3 TA – AFG 4461 Poverty Reduction and Renewable Energy Development
        3.4.4 TA – AFG 4541 Natural Resource Management and Poverty Reduction
        3.4.5 Analysis of Quantifiable Performance Indicators
   

Annexes I - VI [PDF: 13 pages | 39kb]

1. List of contracts reviewed
2. List of consultants whom confirmations were dispatched
3. List of meetings conducted
4. List of instances in which quotations and comparative statements were not available
5. List of instances in which purchase orders were not available
6. List of instances in which receipts acknowledgments were not available

Annexes VII-X: Physical Inspection Reports [PDF: 17 pages | 882kb]