Iraq Reconstruction: Lessons from Auditing U.S.-funded Stabilization and Reconstruction Activities
SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION ARLINGTON VA
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In April 2003, the United States completed initial combat operations in Iraq, defeating Iraqi forces and overthrowing Saddam Hussein. That month also marked the beginning of U.S. efforts to provide relief and reconstruction assistance to the war-torn country. As of the end of June 2012, the U.S. government had appropriated or otherwise made available 60.45 billion to support assistance efforts in Iraq. Nearly 51.46 billion, or more than 85 of the funding, was provided through five major funds the Iraq Relief and Reconstruction Fund IRRF, Iraq Security Forces Fund ISFF, Economic Support Fund ESF, Commander s Emergency Response Program CERP, and International Narcotics Control and Law Enforcement INCLE account. These major funds sought to meet a variety of Iraqi needs, including the reconstruction of infrastructure, the development of security forces, the promotion of economic and political stability, the institution of the rule of law, and the provision of humanitarian relief. The Coalition Provisional Authority CPA, created in May 2003, served for 14 months as the interim entity for the governance of Iraq. It developed, implemented, and oversaw initial reconstruction activities, including the expenditure of U.S. and Iraqi funds. Six months after the CPA started the reconstruction mission, the Congress created an Office of Inspector General within the CPA. The Inspector General eventually was appointed in late January 2004, and he made two trips to Iraq within the following 30 days. The urgent oversight needs identified during those trips led him to deploy two tiger teams of auditors to Baghdad, who were on the ground and working by mid-March 2004.
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