To strengthen the CAO’s capability and capacity, SIGAR is making the following two recommendations: To help build the sustainable internal capacity of the CAO, SIGAR recommends that the U.S. Ambassador to Afghanistan oversee the development and implementation of a capacity development plan for the CAO, in cooperation with the CAO and international stakeholders, as part of the U.S. government’s Anti-Corruption Strategy for Afghanistan. In consideration of the issues concerning CAO independence and authority, such a plan should include the identification of funding sources and donor responsibilities for capacity development and training; utilization of existing training possibilities within the U.S. government; and the appointment of expert audit mentors and advisors.