OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION

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SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION

400 Army Navy Drive • Arlington, Virginia 22202

July 28, 2006 

MEMORANDUM FOR U.S. AMBASSADOR TO IRAQ 

SUBJECT: Changes in Iraq Relief and Reconstruction Fund Program Activities – 

January through March 2006 

(SIGIR-06-023) 

We are providing this audit report for your information and use. We performed the audit 

in accordance with our statutory duties contained in Public Law 108-106, as amended, 

which requires that we provide for the independent and objective conduct of audits, as 

well as leadership and coordination of and recommendations on policies designed to 

promote economy, efficiency, and effectiveness in the administration of Iraq relief and 

reconstruction programs and operations and to prevent and detect waste, fraud, and 

abuse. 

This report does not contain recommendations; therefore no written response to this 

report is required. We appreciate the courtesies extended to the staff. For additional 

information on this report, please contact Mr. Joseph T. McDermott at (703) 343-7926, 

or by email at joseph.mcdermott@iraq.centcom.mil; or Mr. Glenn Furbish at 

(703) 343-9254, or by email at glenn.furbish@iraq.centcom.mil. For the report 

distribution, see Appendix D. 

 

Stuart W. Bowen, Jr. 

Inspector General 

cc: Distribution 
i

Special Inspector General for Iraq Reconstruction 

SIGIR-06-023 July 28, 2006 

 

Changes in Iraq Relief and Reconstruction Fund Program Activities – 

January through March 2006 

Executive Summary 

In January 2006 and again in April 2006 we reported on the challenges faced by the 

Coalition Provisional Authority, and its successor, the Chief of Mission in Iraq, in 

directing and supervising Iraq Relief and Reconstruction Fund (IRRF) program activities. 

Our first report focused on changes that occurred in the United State’s original 

reconstruction plans between November 2003 and September 30, 2005. In April 2006, 

we issued a second report that updated our earlier report to include project changes that 

occurred between October 1, 2005 and December 31, 2005. This report provides a 

further update of changes that occurred between January 1, 2006 and March 31, 2006. 

Introduction. In November 2003, Congress appropriated $18.4 billion for relief and 

reconstruction activities in Iraq and allocated the funds to specific sectors of Iraqi 

infrastructure and governance based on lists of project plans developed over the summer 

of 2003. Our January and April reports addressed the significant changes in 

reconstruction plans as evidenced by the large-scale movement of funds between sectors. 

Together, the reports identified $3.655 billion that had moved between sectors, and 

another $2.258 billion that had moved within sectors. According to the reports, the 

money moved for a number of reasons including: 

• dramatically increased spending for security needs 

• strategy changes as the Coalition Provisional Authority and the Department of 

State responded to the changing environment in Iraq 

• needed increases in spending for sustainment 

• the need to fund IRRF administrative expenses not considered in original 

planning 

• plans made without a clear understanding of actual situational conditions 

As a result, we reported that many of the original plans will not be fully achieved in some 

sectors. The largest changes occurred in the Security and Law Enforcement sector and 

the Justice, Public Safety Infrastructure, and Civil Society sector indicating the higher 

priority accorded these sectors, while two service sectors, the Water Resources and 

Sanitation sector and the Electric sector provided the bulk of the funds. 

Objectives. The objectives of this audit were (1) to determine the changes, if any, in the 

Department of State’s Iraq relief and reconstruction plans between January 1, 2006 and 

March 31, 2006, and (2) to identify reasons for those changes. 
ii

Results. Sector funding remained fairly constant through the last quarter with only 

$15.9 million in funding moving between sectors, and $107.8 million moving between 

IRRF projects. Only 4 of 72 ongoing projects had funding changes greater than 

$10 million. One new project was initiated, bringing the number of ongoing projects to 

73. The IRRF fund also grew by $4.95 million during the quarter increasing from 

$18.439 billion to $18.444 billion. The additional funding was added by Public Law 

109-102, which transferred the money in from the Department of State’s Fiscal Year 

2006 Economic Support Fund. The $4.95 million was earmarked for the Marla Ruzicka 

Iraq War Victims Fund. 

The minor adjustments to project activities are likely attributable to the fact that 88.4% of 

IRRF dollars have been obligated as of the end of the quarter ($16.3 billion of the 

$18.4 billion appropriated). Moreover, 54% of the funds that were moved during the 

quarter ($58.6 million of the $107.8 million moved) represent administrative moves 

rather than changes in project activities. For example, $38.6 million was moved from the 

Rule of Law in Iraq project to the Reconstruction and Modernization of Detention 

Facilities project because the money was inadvertently placed in the wrong account in the 

prior quarter. Similarly, $20 million was moved from the Democracy Building Activities 

project to a new project, the Marla Ruzicka Iraq War Victims Fund to give the project 

greater visibility. The remaining $49.2 million was moved between sectors. 

This review follows up on our April 2006 report and, similarly, this report contains no 

recommendations. 
Table of Contents 

Executive Summary i 

Introduction 

Background 1 

Objectives 2 

Findings 

Changes in the IRRF Program – January to March, 2006 3 

Reasons for Changes in Sector Programs 4 

 

Appendices 

A. Scope and Methodology 8 

B. Cumulative Changes in the Iraq Relief and Reconstruction Fund 

Sector Allocation (November 1, 2003 – December 31, 2005) 9 

C. Acronyms 10 

D. Report Distribution 11 

E. Audit Team Members 13 
1

Introduction 

In January 2006 and again in April 2006 we reported on the challenges faced by the 

Coalition Provisional Authority, and its successor, the Chief of Mission in Iraq, in 

directing and supervising Iraq Relief and Reconstruction Fund program activities. Our 

first report focused on changes that occurred in the United State’s original reconstruction 

plans between November 2003 and September 30, 2005. In April 2006 we issued a 

second report that updated our earlier report to include project changes that occurred 

between October 1, 2005 and December 31, 2005. This report provides an update to 

include changes that occurred between January 1, 2006 and March 31, 2006. 

Background 

Public Law 108-106, the Emergency Supplemental Appropriations Act for Defense and 

for the Reconstruction of Iraq and Afghanistan, appropriated $18.439 billion for security, 

relief, rehabilitation, and reconstruction in Iraq. The appropriation, known as the Iraq 

Relief and Reconstruction Fund (IRRF), was allocated among 10 sectors of Iraqi 

infrastructure and governance. According to a Congressional report, the provision of 

basic services, such as electricity, clean water, sewage treatment and disposal is urgently 

needed to give Iraqis hope for a better future.1

Section 2207 of Public Law 108-106 requires the Director of the Office of Management 

and Budget to submit a quarterly report, Section 2207 Report, to the Senate and House 

Committees on Appropriations, on the initial obligation of IRRF funds on a project-byproject basis, the distribution of duties and responsibilities regarding IRRF projects 

among the agencies of the U.S. government, funds provided by foreign governments and 

international organizations, and revenues from seized or frozen foreign assets. The 

Office of Management and Budget prepared these reports from January 2004 through 

July 2004. The U.S. Mission in Iraq, through its Iraq Reconstruction Management 

Office, has prepared the reports since October 2004. The U.S. Ambassador to Iraq is the 

Department of State’s Chief of the U.S. Mission in Iraq. 

The ten designated sectors of spending were based on project lists prepared by the 

Coalition Provisional Authority. Initially, projects were identified under 56 project 

codes, or sub-sectors. However, over the last two years 17 additional project codes have 

been added bringing the total of sub-sectors to 73. 

Our first report, issued in January 20062

, stated that although significant progress has 

been made in developing Iraq's infrastructure, the United States will not complete all of 

the projects it originally planned to construct through its Iraq Relief and Reconstruction 

program because of: 

• dramatically increased spending for security needs

• strategy changes as the Department of State has responded to the changing 

environment in Iraq

 

1 House Committee on Appropriations Report 108-312, October 14, 2003. 

2 Challenges Faced in Carrying Out Iraq Relief and Reconstruction Fund Activities, SIGIR-05-029, 

January 26, 2006. 
2

• needed increase in spending for containment

• the need to fund IRRF administrative expenses not considered in initial planning

• plans made without a clear understanding of actual situational conditions

While data was not available on the impact of all of these factors, we reported that the 

cumulative effect was the reallocation of $5.6 billion in IRRF monies from their 

originally planned purposes. 

In April 2006 we issued a second report that discussed project changes that occurred 

between October 1, 2005 and December 31, 2005.3 Significant adjustments to IRRF 

program plans continued through the quarter with $353.3 million in program changes. 

Altogether, $195.3 million in funding moved between sectors, and another $158 million 

moved within sectors. Non-construction programs in the Justice Safety Infrastructure, 

and Civil Society sector; and the Education, Refugees, and Human Rights sector received 

the largest increases in funding, receiving $154.3 million of the $195.3 million that was 

reallocated between sectors. The service sectors (Transportation and 

Telecommunications, Health Care, Electric, and Water Resources and Sanitation) were 

the source for most of the reallocated funds. 

For a table showing the cumulative changes we have identified in IRRF sectors for the 

period of November 2003 through December 2005, and some indication of how these 

changes have impacted U.S. plans, see Appendix B. 

Objectives

The objectives of this audit were (1) to determine the changes, if any, in the Department 

of State’s Iraq relief and reconstruction plans between January 1, 2006 and March 31, 

2006, and (2) to identify reasons for those changes. 

For a discussion of the audit scope, methodology, and a summary of prior coverage, see 

Appendix A. For definitions of the acronyms used in this report, see Appendix C. For a 

list of the audit team members, see Appendix E. 

 

3 Changes in Iraq Relief and Reconstruction Fund Program Activities – October to December 2005, SIGIR 

06-004, April 28, 2006. 
3

Changes in the IRRF Program - January through 

March 2006 

Between January 1, 2006 and March 31, 2006, $107.3 million in changes were made to 

IRRF program plans. Almost all changes occurred within the sectors with only 

$15.9 million moving between sectors. The IRRF fund also grew by $4.95 million 

during the quarter increasing from $18.439 billion to $18.444 billion. The additional 

funding was added by Public Law 109-102, which directed that not less than $5 million 

be transferred into the IRRF fund and made available for the Marla Ruzicka Iraq War 

Victims Fund. 

Table 1 identifies changes that occurred between sectors during the January 1, 2006 to 

March 31, 2006 quarter. 

Table 1. Iraq Relief and Reconstruction Funding Allocation Changes 

January 1, 2006 through March 31, 2006 (Dollars in millions) 

Sectors Allocation 

as of 

January 1, 2006 

Allocation 

as of 

March 31, 2006 

Change 

in 

Dollars 

Percent 

Change 

Sectors with Increases

Justice, Public Safety 

Infrastructure & Civil Society 

$2,349.8 $2,354.7 $4.9 <1.0%

Transportation & 

Telecommunications 

465.5 469.1 3.6 <1.0%

Health Care 739.0 746.3 7.3 <1.0%

Sectors with Decreases 

Oil $1,735.6 $1,724.7 $(10.9) (<1.0%)

Sectors with No Changes 

Security & Law Enforcement $5,036.0 $5,036.0 $0 0%

Electric 4,220.0 4,220.0 0 0%

Water Resource & Sanitation 2,131.0 2,131.1 0 0%

Road, Bridges, & 

Construction 

333.7 333.7 0 0%

Private Sector Employment 

Developmenta

805.3 805.3 0 0%

Education, Refugees, Human 

Rights, & Governance 

410.0 410.0 0 0%

Administrativeb 213.0 213.0 0 0%

Totals $18,439 $18,444 $4.9 <1.0%

Source: SIGIR analysis of Department of State and Office of Management and Budget data. a

Includes $352.3 million for Iraq Debt Forgiveness. b

An additional $601.3 million was used to cover the FY2004 and 2005 operating expenses of the CPA and 

its successor, and the implementation costs of the implementing agencies. There costs are not identified 

and are spread across the sectors. Total FY2004-2005 administrative costs are actually $785.3 million.
4

Reasons for Changes in Sector Programs 

According to the Department of State, 2006 is a year of transition for the Iraq Relief and 

Reconstruction Fund. A number of IRRF projects are ending, including projects to: 

 build border forts 

 provide the Iraqi Army with new facilities 

 build the Advanced First Responders Network 

 improve educational management 

 improve water conservation and irrigation 

 improve solid waste management 

 improve electricity security 

The Department of State also expects that all major IRRF-funded electricity generation 

and sewerage projects will be completed by the end of the calendar year. Over 

$16.4 billion of the $18.4 billion IRRF fund has been obligated. As a result, fewer 

changes have occurred in IRRF-project activities. 

As discussed, $107.8 million in IRRF funding was reallocated between projects during 

the quarter. However, the amount is somewhat misleading because approximately 54% 

of the funds moved (totaling $58.9 million) were the result of administrative changes. 

According to the April 2006 Section 2207 Report, $38.6 million earmarked for detention 

facilities and previously notified to the Congress was erroneously reported under Rule of 

Law in the January Section 2207 Report. This adjustment reflects the usage of the funds 

in a more appropriate manner. Another $20 million in Democracy Building Project funds 

was moved to a newly established project, the Marla Ruzicka Iraq War Victims Fund. 

The $20 million was already earmarked for war victim funding and establishing a new 

project was done to give the project greater transparency. 

Table 2 shows the increases and decreases that occurred in IRRF program sub-sectors 

between January 1, 2006 and March 31, 2006. 

 
5

Table 2: Sub-Sector Allocation Changes January 1, 2006 to March 31, 2006 

(Dollars in millions) 

 Allocation 

as of 

January 1, 2006 

Allocation 

as of 

March 31, 2006 

Change 

in 

Dollars 

Percent 

Change 

Sub-Sectors with Increases

Reconstruction & Modernization 

of Detention Facilities 

$167.0 $205.6 $38.6 23.1%

Railroad Rehabilitation & 

Restoration (Transportation & 

Telecommunication) 

189.3 198.3 9.0 4.8%

Iraq Communications Systems 

(Transportation & 

Telecommunication) 

45.5 47.3 1.8 4.0%

Iraq Telecom & Postal Corporation 

(Transportation & 

Telecommunication) 

20.0 20.8 0.8 4.0%

Equipment Procurement & 

Modernization (Health) 

285.0 292.3 7.3 2.6%

Consolidated Fiber Network 

(Transportation & 

Telecommunication) 

70.0 71.0 1.0 1.4%

Generation (Electric) 1,608.2 1624.2 16.0 1.0%

Roads & Bridges (Roads, Bridges 

& Construction) 

206.7 208.9 2.2 1.0%

Oil Infrastructure (Oil) 1,713.1 1,719.2 6.1 <1.0%

Marla Ruzicka Iraq War Victims 

Fund (Justice)a 

New Program 20.0 20.0 

Sub-Sectors with No Changes 

Emergency Supplies of Refined 

Petroleum Products (Oil) 

22.5 5.5 (17.0) (75.6%)

Rule of Law in Iraq (Justice) $109.8 $71.2 (38.6) (35.2%)

Civil Aviation (Transportation) 75.7 66.7 (9.0) (11.9%)

Democracy Building (Justice) 1,033.8 1,033.8 (20.0) (1.9%)

Public Buildings Construction & 

Repair (Roads, Bridges & 

Construction) 

127.0 124.8 (2.2) (1.7%)

Transmission (Electric) 1,151.8 1,135.8 (16.0) (1.4%)

Source: Department of State Section 2207 Report; April 2006. a The Marla Ruzicka Iraq War Victims Fund also received $4.95 million from the Department of State's 

Fiscal Year 2006 Economic Support Fund. 
6

Program Changes Reported in the April 2006 Section 2207 

Report

Reconstruction and Modernization of Detention Facilities. $38.6 million earmarked 

for detention facilities, and previously notified to the Congress, was erroneously reported 

under the Rule of Law sub-sector in the January Section 2207 Report. This adjustment 

reflects the usage of the funds in a more appropriate manner. 

Railroad Rehabilitation and Restoration. The $9 million increase is to complete the 

communications backbone for the Iraqi Republic Railway's train control system from the 

Port of Umm Qaser north though Basrah, Baghdad and Mosul to the connection with the 

Syrian and Turkish rail systems at Rabiya. 

Iraq Communication System. The $1.8 million increase is to meet sustainment 

requirements for the Iraqi Telecommunications System. 

Iraq Telecommunication and Postal. Not described. 

Equipment Procurement and Modernization. The $7.3 million transfer supports the 

purchase of medical supplies and consumables for sustainment. 

Consolidated Fiber Network. The $1 million transfer is to provide funding for 

sustainment for the network. 

Generation. $16 million was reallocated into the generation project to support the 

Summer Energy program. 

Roads and Bridges. Not described. 

Oil Infrastructure. The $6.1 million transfer is to provide funding for infrastructure 

security. 

Marla Ruzicka Iraq War Victims Fund. $20 million in Democracy Building project 

funds were moved into this newly established project and $4.95 million was added from 

the Department of State's Fiscal Year 2006 Economic Support Fund, providing a total of 

$24.95 million for this project. The $20 million received from the Democracy Building 

fund was already earmarked for war victim funding. Establishing a new project was 

intended to give the project greater transparency. 

Emergency Supplies of Refined Petroleum Products. $17 million was reallocated out 

of Emergency Supplies of Refined Petroleum Products closing out this project. The 

November 2003 plan was plan to provide $501 million for emergency supplies; however, 

only $5 million was ever obligated for this project. 

Rule of Law in Iraq. As discussed above, $38.6 million earmarked for detention 

facilities and previously notified to the Congress was erroneously reported under Rule of 

Law in the January Section 2207 Report. This adjustment reflects the usage of the funds 

in amore appropriate manner. 

Civil Aviation. Not described. 
7

Democracy Building. $20 million in Democracy Building project funds were moved to 

the Marla Ruzicka Iraq War Victims Fund. The $20 million was already earmarked for 

war victim funding under Democracy Building Activities. Establishing a new project was 

intended to give the project greater transparency. 

Public Buildings Construction and Repair. This project was completed and the 

remaining $2.2 million was reallocated to other projects. 

Transmission. $16 million was reallocated out of the transmission project. The funding 

was the balance of the Kirkuk-Diyala Overhead 400 Kilovolt line project, which was 

cancelled earlier. 
8

Appendix A. Scope and Methodology 

We initiated this audit in April 2006 (Project No. 6024) to review the changes that 

occurred between January 1, 2006 and March 31, 2006, in the Department of State’s Iraq 

Relief and Reconstruction Fund (IRRF) program plans. To determine the changes, we 

reviewed reports submitted to meet the requirements of Section 2207 of Public Law 108-

106. These reports, which have been submitted every three months since January 2004, 

identify ten sectors of Iraqi infrastructure and governance, and identify how IRRF funds 

have been allocated between those sectors. The reports also identify any changes that 

have occurred in a sector’s allocation since the previous quarter. We tracked these 

changes to determine how funds moved between the sectors, and to identify, where 

possible, the reasons for the changes. We then identified the primary reasons for the 

changes, and aggregated the amount of funding moved for each of the primary reasons 

we had identified. 

To identify reasons for changes in U.S. plans, we also reviewed the Section 2207 Reports. 

In the body of the Section 2207 Reports, reasons were generally given as to why funding 

changes were made. We then summarized these changes for the report. 

We conducted this audit between April and June, 2006, in accordance with generally 

accepted government auditing standards. 

Use of Computer-Processed Data. We did not use computer-processed data to perform 

this audit. 

Prior Coverage. Special Inspector General for Iraq Reconstruction (SIGIR) 

SIGIR reported on January 26, 2006, in “Challenges Faced in Carrying Out Iraq Relief 

and Reconstruction Fund Activities” (SIGIR-05-029), that the United States would not 

complete all of the projects it originally planned to construct through its Iraq Relief and 

Reconstruction program because of: 

• dramatically increased spending for security needs 

• strategy changes as the Department of State responded to the changing 

environment in Iraq 

• needed increases in spending for sustainment 

• the need to fund IRRF administrative expenses that were not considered in initial 

planning 

• plans made without a clear understanding of actual situational conditions 

SIGIR reported on April 30, 2006, in "Changes in Iraq Relief and Reconstruction Fund 

Program Activities-October through December 2005" (SIGIR 06-004), that significant 

adjustments to the IRRF program plans continued through the last quarter with $353.3 

million in program changes. Cumulatively, $195.3 million moved between sectors, and 

another $158 million moved within sectors. Non-construction programs in the Justice, 

Public Safety Infrastructure, and Civil Society sector, and the Education, Refugees, and 

Human Rights sector received the largest increases in funding--$154.3 million of the 

$195.3 million that was reallocated between sectors. The service sectors (Transportation 

and Telecommunications, Health Care, Electric, and Water Resources and Sanitation) 

were the source for most of the reallocated funds. 
9

Appendix B. Cumulative Changes in the Iraq 

Relief and Reconstruction Fund Sector Allocation 

November 1, 2003 through December 31, 2005 

(Dollars in millions)

Sectors Congressional 

Allocation 

November 2003 

Allocation 

as of 

December 2005 

Change 

in 

Dollars 

Percent 

Change 

Sectors with Increases

Private Sector 

Development1 

153.08 453.0 300.0 196.0%

-- Iraq Debt Forgiveness No allocation 352.3 352.0 

Justice, Public Safety 

Infrastructure & Civil 

Society 

1,318.0 2,349.8 1,031.8 78.3%

Security & Law 

Enforcement 

3,243.0 5,036.0 1793.0 55.3%

Education, Refugees & 

Human Rights 

280.0 410.0 130.0 46.4%

Adminstrative2 No allocation 213.0 213.0 0.0%

Sectors with Decreases 

Water Resource & 

Sanitation 

4,332.0 2,131.1 (2,200.0) (50.8%)

Electric 5,560.0 4,220.0 (1,340.0) (24.1%)

Oil Infrastructure 1,890.0 1,735.6 (154.4) (8.2%)

Transportation & 

Telecommunication 

500.0 465.5 (34.5) (6.9%)

Roads, Bridges & 

Construction 

370.0 3337.7 (36.3) (9.8%)

Health Care 793.0 739.0 (54.0) (6.8%)

Totals $18,439 $18,439 $(0.0) 0

Source: SIGIR analysis of Department of State and office of Management and Budget data. 

1 In September 2004, Private Sector Development received $352.3 million for Iraq Debt Forgiveness 

Because debt forgiveness is not a program, it has been reported separately to provide a clearer picture on 

how sector programs changed. 

2

 An additional $60.3 million was used to cover FY2004 and 2005 operating expenses of the CPA and its 

successor, and the implementation costs of the implementing agencies. These costs are not identified and 

are spread across the sectors. Total FY2004-2005 administrative costs are actually $785.3 million. 
10

Appendix C. Acronyms 

CPA Coalition Provisional Authority 

IRRF Iraq Relief and Reconstruction Fund 

SIGIR Special Inspector General for Iraq Reconstruction 
11

Appendix D. Report Distribution 

Department of State 

Secretary of State 

Senior Advisor to the Secretary and Coordinator for Iraq 

U.S. Ambassador to Iraq 

Director, Iraq Reconstruction Management Office 

Mission Director-Iraq, U.S. Agency for International Development 

Inspector General, Department of State 

Department of Defense 

Secretary of Defense 

Deputy Secretary of Defense 

Director, Defense Reconstruction Support Office 

Under Secretary of Defense (Comptroller)/Chief Financial Officer 

 Deputy Chief Financial Officer 

 Deputy Comptroller (Program/Budget) 

Inspector General, Department of Defense 

Director, Defense Contract Audit Agency 

Director, Defense Finance and Accounting Service 

Director, Defense Contract Management Agency 

Department of the Army 

Assistant Secretary of the Army for Acquisition, Logistics, and Technology 

Principal Deputy to the Assistant Secretary of the Army for Acquisition, 

Logistics, and Technology 

Deputy Assistant Secretary of the Army (Policy and Procurement) 

Director, Project and Contracting Office 

Commanding General, Joint Contracting Command-Iraq/Afghanistan 

Assistant Secretary of the Army for Financial Management and Comptroller 

Chief of Engineers and Commander, U.S. Army Corps of Engineers 

 Commanding General, Gulf Region Division 

Auditor General of the Army 

U.S. Central Command

Commanding General, Multi-National Force-Iraq 

Commanding General, Multi-National Security Transition Command-Iraq 

Commander, Joint Area Support Group-Central 

Other Federal Government Organizations 

Director, Office of Management and Budget 

Comptroller General of the United States 

Inspector General, Department of the Treasury 

Inspector General, Department of Commerce 

Inspector General, Department of Health and Human Services 

Inspector General, U.S. Agency for International Development 

President, Overseas Private Investment Corporation 

President, U.S. Institute for Peace 
12

Congressional Committees and Subcommittees, Chairman and 

Ranking Minority Member 

U.S. Senate 

Senate Committee on Appropriations 

Subcommittee on Defense 

Subcommittee on State, Foreign Operations and Related Programs 

Senate Committee on Armed Services 

Senate Committee on Foreign Relations 

Subcommittee on International Operations and Terrorism 

Subcommittee on Near Eastern and South Asian Affairs 

Senate Committee on Homeland Security and Governmental Affairs 

Subcommittee on Federal Financial Management, Government Information and 

International Security 

Subcommittee on Oversight of Government Management, the Federal 

Workforce, and the District of Columbia 

U.S. House of Representatives 

House Committee on Appropriations 

Subcommittee on Defense 

Subcommittee on Foreign Operations, Export Financing and Related Programs 

Subcommittee on Science, State, Justice and Commerce and Related Agencies 

House Committee on Armed Services 

House Committee on Government Reform 

Subcommittee on Management, Finance and Accountability 

Subcommittee on National Security, Emerging Threats and International 

Relations 

House Committee on International Relations 

Subcommittee on Middle East and Central Asia 
13

Appendix E. Audit Team Members 

This report was prepared and the audit work was conducted under the direction of 

Joseph T. McDermott, the Assistant Inspector General for Audit, Office of the 

Special Inspector General for Iraq Reconstruction. The staff member who 

contributed to this report: 

Glenn D. Furbish