ARTF Investment Project Audit Reports:
The Control and Audit Office of Afghanistan submits annual Audit reports for the projects funded/administered by The World Bank (IDA & ARTF) to the Bank. The audit reports should be submitted to the World Bank within 6 months after the end of the fiscal year (from 1391 onwards the end of the new fiscal year is December 20, meaning audit reports are due June 20). The World Bank reviews these audit reports and presents the audit findings to ARTF donors.
ARTF Single Audit Report:
For all trust funds administered by the World Bank a "single audit" is conducted every year based on an assessment of the World Bank's internal and financial management controls by an external auditor. The Single Audit is shared with donors.