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SIGAR: Status of U.S. Funding and Activities for Afghanistan Reconstruction: On-budget Assistance Has Ended, Off-budget Assistance Continues, and Opportunities May Exist for U.S. Agencies to Recover Some Unliquidated Funds

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Govt. USA
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Since 2002, the U.S. has appropriated or otherwise made available more than $145.87 billion for Afghan reconstruction activities. For the purposes of this report, Afghan reconstruction is defined as any funding provided by the U.S. government to build or rebuild physical infrastructure of Afghanistan, establish or reestablish a political or societal institution of Afghanistan, or to provide products or services to the people of Afghanistan. Six U.S. agencies—the Departments of State (State) and Defense (DOD), U.S. Agency for International Development (USAID), U.S. Agency for Global Media (USAGM), U.S. International Development Finance Corporation (DFC), and the Drug Enforcement Administration (DEA)— funded Afghanistan reconstruction activities in fiscal year (FY) 2021. Despite long-running U.S. support, on August 15, 2021, the Afghan government collapsed and the Taliban took over the country.

The House Committee on Oversight and Reform requested that SIGAR review the circumstances surrounding the Afghan government’s collapse and the risks to U.Sled reconstruction assistance in Afghanistan.

Specifically, the Committee requested that SIGAR review the status of U.S. funding for reconstruction programs in Afghanistan, including on-budget assistance and any contracts that remain active and pending.

In response, SIGAR initiated this evaluation to assess the status of U.S. agency funding for reconstruction activities and U.S.-funded programs in Afghanistan. The objective of SIGAR’s evaluation was to determine, as of October 1, 2021, the status of U.S.-funded on-budget and off-budget activities, as well as the status of activities multilateral institutions implemented with U.S. funding or operational support.


SIGAR is not making recommendations in this report. However, in an upcoming report, SIGAR plans to update the status of U.S.-funded reconstruction activities in Afghanistan as of March 1, 2022.

SIGAR provided a draft of this report to State, DOD, USAID, USAGM, DFC, and the DEA for review and comment. State and USAID provided formal written responses thanking SIGAR for the opportunity to review the draft report, but did not comment on the report contents. State and USAID responses are reproduced in appendices IV and V, respectively. USAGM, DFC, and the DEA responded that they did not have any comments. DOD provided technical comments, which are included in this report as appropriate.