Comprehensive Risk Assessments of MOD and MOI Financial Management Capacity Could Improve Oversight of Over $4 Billion in Direct Assistance Funding

Abstract

Building increasingly self-reliant and sustainable Afghan National Security Forces (ANSF) remains a key objective of the United States in Afghanistan. Since 2005, Congress has appropriated over $52 billion to the DOD Afghan Security Forces Fund (ASFF) to equip, train, base, and sustain the ANSF. In order to sustain its security forces, the Afghan government requires, in part, the financial capacity to pay salaries; procure food and equipment; and build and maintain infrastructure for the Afghanistan National Army (ANA) and Afghanistan National Police (ANP). In 2010, the international community, including the United States, committed to provide at least 50 percent of development aid directly through on-budget assistance funding that is channeled directly through the Afghan government s core budget. On-budget assistance is designed to allow the Afghans more freedom to manage their own budget and to build their capacity for doing so. On-budget assistance can take many forms, including direct assistance, contributions to multi-donor trust funds, and direct budget support. DOD reports that as of September 2013 it has committed $4.2 billion and disbursed nearly $3 billion in direct assistance to the MOD and MOI for the sustainment of the ANSF (procurement of food, goods and services; funding salaries; and funding minor construction). These funds are overseen by CSTC-A, the military command responsible for the training and development of the ANSF. As part of SIGAR s ongoing effort to monitor federal agencies use of direct assistance in Afghanistan, we initiated this project to review DOD s safeguards for ensuring that funds provided to the MOD and MOI are properly managed and safeguarded to protect against possibilities of waste, fraud, and abuse.

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Document Details

Document Type
Technical Report
Publication Date
Nov 01, 2013
Accession Number
ADA590925

Entities

Organizations

  • Special Inspector General for Afghanistan Reconstruction

Tags

Communities of Interest

  • Human Systems

DTIC Thesaurus Topics

  • Acquisition
  • Business Administration
  • Contracts
  • Department Of Defense
  • Electronic Mail
  • Financial Management
  • Governments
  • Logistics
  • Management Personnel
  • National Security
  • Organizational Structure
  • Procurement
  • Resource Management
  • Risk
  • Risk Analysis
  • United States
  • United States Central Command

Readers

  • Government Contracting/Procurement.
  • Military and Counterinsurgency Studies.