Attestation to Development Fund for Iraq Cash in the Possession of the Joint Area Support Group-Central

In December 2007, the Special Inspector General for Iraq Reconstruction SIGIR was asked to attest to the amount of Development Fund for Iraq OF cash controlled by the Joint Area Support Group - Central JASG-C ComptrollerDFI Account Manager, and stored in the basement vault of the U.S. Embassy Annex , in Baghdad, and to ensure that the cash on hand agreed with government accounting records. SIGIR was also asked to attest to the transfer of the cash to the Government of Iraq. However, the JASG-C has not finalized procedures for such a transfer. Therefore, this report provides only an attestation to the amount of cash-onhand relative to the accounting records. During the Coalition Provisional Authoritys CPA administration of Iraq, the authoritys Comptroller managed OFI funds. When the CPA was dissolved in June 2004, the Comptroller was realigned as the U.S. Army Joint Area Support Group -Central JASG-C Comptroller, and assumed responsibility for DFI cash control. The Iraqi Minister of Finance granted OF administrative and delegation authority to the Joint Contracting Command Iraq Afghanistan JCC-I1A.l On December 31,2007, JCC-I1As stewardship of the DFI program ended.