As of June 30, 2013, the United States had appropriated approximately $96.57 billion for relief and reconstruction in Afghanistan since FY 2002. These funds are used to build the Afghan National Security Forces, promote good governance, conduct development assistance, and engage in counter-narcotics and anti-corruption efforts.
Congress created the Office of the Special Inspector General for Afghanistan Reconstruction (SIGAR) to provide independent and objective oversight of Afghanistan reconstruction projects and activities. Under the authority of Section 1229 of the National Defense Authorization Act for Fiscal Year 2008 (P.L. 110-181), SIGAR conducts audits and investigations to: 1) promote efficiency and effectiveness of reconstruction programs and 2) detect and prevent waste, fraud, and abuse.
John F. Sopko was sworn in as Special Inspector General for Afghanistan Reconstruction on July 2, 2012. SIGAR is headquartered in Arlington, VA; has an office in Kabul, Afghanistan; and has a field presence in multiple locations throughout Afghanistan.
SIGAR's Audits Directorate conducts a wide range of audits to fulfill its legislative mandate. SIGAR audits range from assessments of program direction to narrower examinations of specific contracts or aspects of contract and program management. SIGAR also conducts forensic reviews of reconstruction funds managed by the Department of Defense, Department of State, and the U.S. Agency for International Development. These forensic reviews identify anomalies that may indicate fraud.
SIGAR's Investigations Directorate conducts criminal and civil investigations relating to programs and operations supported with U.S. reconstruction dollars. It prevents and detects waste, fraud, and abuse through criminal prosecutions, civil actions, forfeitures, monetary recoveries, and suspensions and debarments.
SIGAR has offices in Kabul and various other locations throughout Afghanistan. SIGAR's Forward Operations is responsible for all SIGAR personnel in Afghanistan. SIGAR deploys auditors, inspectors, and investigators on long-term tours to Afghanistan. SIGAR also regularly sends auditors, inspectors, and investigators from its Arlington, VA, headquarters on temporary assignments to Afghanistan to oversee various aspects of the reconstruction effort.
SIGAR submits a Quarterly Report to Congress as required by its enabling legislation. The Quarterly Report to Congress summarizes SIGAR's audits and investigative activities. The report also provides an overview of reconstruction activities in Afghanistan and includes a detailed statement of all obligations, expenditures, and revenues associated with reconstruction.