Afghanistan’s High Office of Oversight needs significantly strengthened authority, independence, and donor support to become an effective anti-corruption institution.

Cover title.

“Office of the Special Inspector General for Afghanistan Reconstruction”—at head of title.

“SIGAR audit-10-2 High Office of Oversight”—at foot of title.

Summary: “The strengthening of institutions that implement anti-corruption measures in Afghanistan is a key operational principle of the U.S. Government’s draft Anti-Corruption Strategy. Afghanistan’s High Office of Oversight (HOO) was established by President Karzai in July 2008 to oversee and coordinate national efforts to combat corruption in accordance with Afghanistan’s own anti-corruption strategy under its Afghanistan National Development Strategy. During this audit, SIGAR (1) reviewed the assistance provided by the United States and other donors to strengthen the institutional development of the HOO, (2) assessed the capabilities and performance of the HOO in fulfilling its mandate, and (3) assessed U.S. assistance to the HOO. This report is part of a series of audits addressing U.S. efforts to combat corruption and strengthen the rule of law in Afghanistan. SIGAR conducted this performance audit in Kabul, Afghanistan and Washington, D.C. from September to November 2009 in accordance with generally accepted government auditing standards.” (p. 1).