In 2017, during the first year of the project with the Guyana Revenue Authority (GRA), advisors provided guidance in building robust anti-corruption measures, implementing HR reforms, organizational restructuring, and developing capacity for basic and specialized industry audits, in preparation for significant offshore petroleum reserves coming online. The GRA has established a Special Investigations Unit (SIU), hired new investigative staff, and agreed to implement a related action plan, organizational structure, and draft background investigations procedures manual. The GRA is implementing a new organizational structure that includes functional descriptions and position descriptions. The GRA agreed to establish a new petroleum revenue audit unit and approved OTAs proposal outlining the mission statement, organizational structure, staffing and action plan. Work in helped the GRA further solidify reforms in progress. A draft petroleum revenue audit manual and related implementation procedures is helping to prepare the staff at the new petroleum audit unit to begin more sophisticated audit work.