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In an environment as complex as Afghanistan, the World Bank has robust systems to ensure that funds are spent as intended to deliver results. It works closely with implementing partners to monitor and supervise the implementation of programs.  Additionally, a third-party agent monitors projects in Afghanistan. The World Bank administers the ARTF with integrity and has undertaken in-depth fiduciary reviews to increase transparency. Many existing projects are implemented and monitored by communities themselves. This community-driven approach is a critical part of our action plan that ensures transparency and accountability and helps achieve better results.

Finances and Reports

The ARTF Administrator closely monitors the overall financial status of the ARTF, including contributions made by donors, fund allocations, disbursements to projects and programs. The Administrator makes comprehensive monthly financial status reports available to donors and the public through the ARTF website.  Donors can also access Trust Fund Financial Reports prepared by the World Bank’s Trust Fund Accounting Team through the Development Partner Center/Client Connection site.

Monthly Financial Status Reports

The monthly ARTF Financial Status Report provides key financial information on a number of parameters, including donor contributions, project and program commitments and disbursements.

ARTF Scorecard and Results Matrix

The ARTF Scorecard, an annual report, provides updates on the ARTF’s overall performance and key results of ARTF projects and programs. It aims to facilitate dialogue between the implementing partners, ARTF donors, and the World Bank as the ARTF Administrator on portfolio performance, project results, challenges, and areas in need of attention. A mid-year Results Matrix supplements the comprehensive Scorecard report with a synthesis of project results matrices at mid-year. More information about the Scorecard and Results Matrix is available on the Results page of this website. 

Since 2018 the ARTF Scorecard and Results Matrix have also provided overview financial reports for the fund. These financial reports have been integrated into the Scorecard and Matrix based on donor suggestions. The integrated reporting replaces the former biannual financial reports, which have now been discontinued.

Scorecard Pillars

World Bank Group Audit Reports

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 and made available to the public on the World Bank website.