The National Defense Authorization Act (Public Law 110-181) established the Special Inspector General
for Afghanistan Reconstruction (SIGAR). SIGAR’s mission is to enhance oversight of programs for the
reconstruction of Afghanistan by conducting independent and objective audits, inspections, and
investigations on the use of taxpayer dollars and related funds and by keeping the Congress, as well
as the Secretaries of State and Defense, currently informed of reconstruction progress and weaknesses.
Afghanistan reconstruction includes any major contract, grant, agreement, or other funding mechanism
entered into by any department or agency of the United States government that involves the use of
amounts appropriated, or otherwise made available for the reconstruction of Afghanistan with any
private entity to: (1) build or rebuild physical infrastructure in Afghanistan, (2) establish or
reestablish political or societal institutions of Afghanistan, (3) provide products or services to
the people of Afghanistan, or (4) provide security or other support functions to facilitate
Afghanistan reconstruction efforts.