This report summarizes SIGAR’s oversight work and updates developments in four major areas of reconstruction efforts in Afghanistan from April 1 to June 30, 2022.* During this reporting period, SIGAR issued 15 audits, evaluations, and other products assessing U.S. reconstruction efforts in Afghanistan. In this period, SIGAR criminal investigations resulted in one guilty plea, one sentencing, and the recovery of $33,222 in funds for the U.S. government.
AUDITS AND INSPECTIONS
This quarter, SIGAR issued three performance audit reports, two interim evaluations, and eight financial audit reports.
• The first performance audit report examined USAID’s termination of awards supporting reconstruction in Afghanistan between 2014 and 2020. SIGAR identified record-keeping deficiencies, but no impact on programmatic outcomes.
• The second report found that DOD fully implemented five of seven 2013 SIGAR recommendations to prevent payments to enemies of the United States, partially implemented one, and did not implement one, leaving DOD vulnerable to the diversion of contract funds.
• The third report found insufficient DOD accountability and oversight of the funds it provided to the Afghan government to pay the salaries of Ministry of Defense personnel.
• The first interim evaluation analyzed the allegations of theft of funds against President Ghani and other Afghan officials during the August 2021 collapse. SIGAR determined the total funds taken did not exceed $1 million.
• The second interim evaluation assessed the factors that contributed to the collapse of the Afghan National Defense and Security Forces in August 2021. SIGAR identified six primary factors contributing to the collapse, the principal one being the decision to withdraw the U.S. military and support contractors in accordance with the February 2020 U.S.-Taliban agreement.