Donor-Funded Project Audits

Afghanistan poses distinctive auditing challenges — from documentation gaps to limited access and infrastructure.
Moore Afghanistan’s methodologies have evolved to accommodate these factors without compromising assurance quality.

Introduction

Afghanistan’s development sector is vast, with hundreds of programs funded by the World Bank, USAID, UN agencies, the EU, DFID/FCDO, and others.

These projects require donor-compliant audits that test the allowability, allocability, and reasonableness of expenditures under respective donor rules.

Moore Afghanistan has audited dozens of donor projects across sectors such as livelihoods, health, education, and governance.
We understand donor-specific audit frameworks — for example, USAID’s “2 CFR 200 Subpart F” and UN’s Harmonized Approach to Cash Transfers (HACT) — and align our working papers accordingly.
Our fieldwork includes verifying vouchers, contracts, attendance sheets, training logs, and delivery receipts, supported by photographic, GPS, and signature evidence.

When donor-funded activities take place in remote provinces, our auditors employ hybrid verification models — such as telephone confirmation, digital document scans, and cross-verification with provincial coordinators.

Why Moore Afghanistan

At Moore Afghanistan, we’re more than accountants – we’re trusted advisors dedicated to guiding your business with local expertise and global insight, helping you grow with confidence.

Discover More

Donor-Funded Project Audits
  • Global Reach, Local Touch

    Benefit from our expansive network that brings a wealth of resources, no matter where you operate.

  • Expertise Across Industries

    From finance and real estate to technology and more, our industry specialists bring knowledge and 
foresight.

  • Personalised Service

    We value relationships and tailor our approach to suit your needs, delivering advice that’s proactive, practical, and powerful.

  • Industry-Specific Insights

    Specialized knowledge across various sectors for optimized tax planning.

Speak to an expert today

Our professionals are dedicated to understanding your unique challenges and turning opportunities into lasting impact

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