Essential Function 2 - TAO



Afghan War
 News Blog

Daily Read

Current News

Security Force Assistance (SFA)

Military Websites

Government Websites

General Information

Blogs on Afghan War

Blogs by Military


Books on Afghanistan

Afghan Glossary

Site Map


Afghan War News > SFA > 8 EFs > EF 2 TAO


Note: EF 2 TAO is now know as Advising Functional Area Transparency, Accountability, and Oversight as of early 2018.

Essential Function 2 - TAO
Internal Controls:
Assuring Transparency, Accountability, and Oversight

EF 2 TAO - Transparency, Accountability, and Oversight

EF 2 - TAO is concerned with providing third-party oversight of the PPBE process. Continued International Community (IC) funding may stipulate greater control and oversight over funds for the Afghan Security Institutions (ASIs) and the Afghan National Security Forces (ANSF). The EF 2 directorate is designed to ensure transparency, accountability, and oversight in ASI/ANSF's financial and non-financial processes. This includes, but is not exclusive to fuel and pay (two very troubled areas subject to lots of corruption). The overall output of EF 2 will feed into the EF 3 RoL lines of operation, to ensure laws are equally enforced. To this end, all levels of civil society and government will be leveraged to increase counter-corruption and anti-corruption measures in order to boost the IC's confidence and commitment in GIRoA's fiscal stewardship. 1.

EF 2 Advisors. "EF2 has dedicated Senior Advisors working to Train, Advise and Assist (TAA) the MoD and General Staff Inspectors General and their staff. TAA efforts involve increasing capacity of the Inspectors General to plan, execute and follow-up better-practice inspections, investigations and audits." 2.

EF 2 Internal Controls TAO Resolute Support
EF 2 TAO (Photo RS Facebook)

Relationship Building. "EF2 TAO advisors work to build relationships with internal and external (I.E. MEC, HOOAC, SAO) organizations within GIRoA. Such relationships are critical because it is these organizations that will provide Transparency Accountability and Oversight throughout GIRoA once the coalition departs". 3.

EF 2 TAO Advisors meet with HOOAC Representatives
EF 2 TAO Advisors meet with HOOAC Representatives (Photo by RS Facebook)

EF 2 relationship with other EFs. The EF 2 area overlaps into some of the other EFs such as EF 1 PPBE and EF 3 RoL. So EF 2 Advisors may find themselves working with other Advisors from the other Essential Function work groups.

Corruption. The Afghan society is rife with corruption within the business community, the military, the police, the judiciary, and at all levels of government at district, province, and ministry level. Many international donors are disappointed that much of their money provided to fund social programs, development, reconstruction, and security in Afghanistan is now sitting in Dubai bank accounts or being used to build expensive villas in the nicer sections of Kabul. EF 2 TAO will hopefully decrease the amount of corruption so that the international community will continue to donate funds for Afghanistan's reconstruction and future stability.

Task Force Shafafiyat. At one time the EF 2 TAO function was performed by an ISAF organization named Shafafiyat. Shafafiyat is the Afghan Farsi word for "Transparency". Shafafiyat had a staff of over 30 military and a few civilians headed by a one-star general officer. BG McMaster was one of the commanders of Shafafiyat. Unfortunately, while the organization uncovered lots of corruption, the higher-level officers of ISAF refused to apply the leverage necessary to get the Afghans to prosecute offenders or to change their corrupt ways. TF Shafafiyat was renamed the Transparency Accountability and Oversight Enterprise Advisory Group (TAO EAG) and was reassigned to CSTC-A in July 2013. TAO EAG has since been incorporated into EF 2.

Task Force 2010. This TF was established in 2010 in an effort to ensure that U.S.-funded contracts did not support the insurgency. The function of TF 2010 will likely now be taken up by Advisors working in EF 2.

Other Organizations related to EF 2. Some of the other organizations that worked in the past or currently work in the related areas covered by EF 2 include the Combined Joint Inter-Agency Task Force - Afghanistan (CJIATF-A), Task Force Nexus, Major Crimes Task Force, and the Afghan Threat Finance Cell. The CJIATF-A was disestablished in the fall of 2014. The functions of the CJIATF-A was transferred to various staff sections of ISAF (now RS HQs) and various EF work groups.

Ministerial Internal Control Program (MICP. This program, part of the Ministry of Interior (MoI) and the Ministry of Defense (MoD), is implemented by the MoI and MoD Inspector Generals with the aim to prevent and eliminate corruption. 4. EF 2 Advisors assist the MoI and MoD in the development of this program. 5.

Websites with Info Related to EF 2 TAO

Corruption in Afghanistan

Ministry Advisors in Afghanistan

Rule of Law in Afghanistan

Papers and Publications about EF 2 TAO

August 29, 2014. Government of the Islamic Republic of Afghanistan Needs to Provide Better Accountability and Transparency Over Direct Contributions, Inspector General U.S. Department of Defense, Report No. DODIG-2014-102.

Videos about EF 2 TAO

February 12, 2015. Introduction to EF2 - Major General Semonite. A short video (1 mins) by Resolute Support Headquarters about Essential Function 2 - Internal Controls: Transparency, Accountability, and Oversight (EF 2 TAO). Narrator is MG Semonite - the Deputy Chief of Staff for Security Assistance.

News Articles about EF 2 TAO

April 19, 2017. "Afghanistan: Progress Through Trust and Effective Governance", by Anthony Box, Real Clear Defense. An advisor to the Afghan Inspector General (IG) at the Ministry of Interior writes on the slow but steady progress beingmade in anti-corruption efforts.

February 12, 2015. "RSM Essential Function 2: Internal Controls", RS News.




1. Text in this paragraph is taken from the RS Security Force Assistance Guide 3.0, International Security Assistance Force (ISAF), July 1, 2014, page 12.

2. Text in this paragraph taken from a Resolute Support Facebook posting (February 12, 2015) at the link below.

3. Text in this paragraph taken from a Resolute Support Facebook posting (February 12, 2015) at the link below.

4. See Resolute Support Facebook posting (February 12, 2015) at the link below.

5. For more information on the MICP see SIGAR-14-88-SP Inquiry Letter: DOD Anti/Corruption Efforts, Special Inspector General for Afghan Reconstruction, July 31, 2014.


Afghan War News > SFA > 8 EFs > EF 2 TAO


All external sites open up in an new window.  Please report any broken links or inaccuracies in content to the webmaster at