Audit 

Report 

Coalition Provisional Authority Control of 

Appropriated Funds 

Report Number 05-001 October 22, 2004 

Office of the Inspector General 

Coalition Provisional Authority 
COALITION PROVISIONAL AUTHORITY 

OFFICE OF THE INSPECTOR GENERAL

October 22, 2004 

MEMORANDUM FOR DIRECTOR, DEFENSE SUPPORT OFFICE-IRAQ 

 DIRECTOR, IRAQ PROJECT AND CONTRACTING OFFICE 

SUBJECT: Coalition Provisional Authority Control of Appropriated Funds 

(Report No. 05-001) 

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

audit in accordance with our statutory duties contained in Public Law 108-106 which 

mandates the independent and objective conduct of audits relating to the programs and 

operations of the Coalition Provisional Authority. Public Law 108-106 specifically 

includes, among other duties, conducting audits of the treatment, handling, and 

expenditure of appropriated funds used by the Coalition Provisional Authority in Iraq, 

and of the programs, operations, and contracts carried out in utilizing such funds. 

No written response to this report was required, and none was received. 

Therefore, we are publishing this report in final form. 

We appreciate the courtesies extended to the staff. For additional information on 

this report, please contact Mr. William Whitehead at (703) 428-1060 or Mr. Brian Flynn 

at (703) 343-9231. We will provide a formal briefing on the results of the audit, if 

desired. See Appendix F for the report distribution. 

 John E. Betar 

 Chief of Staff – Washington 

 Coalition Provisional Authority 

 Office of the Inspector General 
 i 

Office of the Inspector General 

Coalition Provisional Authority 

Report No. 05-001 October 22, 2004 

 (Project No. D2004-DCPAAF-0001) 

Coalition Provisional Authority Control of Appropriated Funds 

Executive Summary 

Introduction. This audit report discusses the procedures used to identify, review, and 

validate the use of appropriated funds for Coalition Provisional Authority operational 

requirements and Iraq Project and Contracting Office reconstruction projects in Iraq. The 

Iraq Project and Contracting Office was formerly the Program Management Office. 

Public Law 108–106, “Emergency Supplemental Appropriations Act for Defense and for 

the Reconstruction of Iraq and Afghanistan, 2004,” November 6, 2003, under Title II, 

Chapter 2, “Other Bilateral Economic Assistance” (117 Stat. 1225) appropriated 

$18.6 billion to carry out the purposes of the Foreign Assistance Act of 1961. The funds 

were to be used for reconstruction, rehabilitation, relief, and security in Iraq and were to 

remain available for obligation until September 30, 2006. The legislation identified the 

funds as the Iraq Relief and Reconstruction Fund. 

Objective. The initial objective of the audit was to determine if adequate accountability 

controls were in place to ensure that appropriated funds were used for the purpose 

specified in the “Emergency Supplemental Appropriations Act for Defense and for the 

Reconstruction of Iraq and Afghanistan, 2004.” Due to time constraints and other audit 

priorities, we revised our audit objective to examine whether processes used to identify, 

review, and validate requirements were reasonable and supportable. 

Results. The Coalition Provisional Authority had adequate procedures to identify, 

review, and validate the proposed uses of appropriated funds for its operational 

requirements and that those funds were approved for the purposes intended in 

Public Law 108-106. The Project and Contracting Office had adequate procedures to 

identify, review, and validate the proposed uses of appropriated funds for reconstruction 

projects in Iraq and that those funds were approved for the purposes intended in Public 

Law 108-106. 

Therefore, we concluded that adequate accountability controls were in place to ensure 

that appropriated funds were approved for the intended purpose specified in the 

“Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of 

Iraq and Afghanistan, 2004.” 

Recommendation. Because we did not identify any adverse findings, this report does 

not contain any recommendations. 
 i 

Table of Contents 

Executive Summary i

Introduction 

Background 1 

Objective 2 

Finding 

Coalition Provisional Authority Procedures to Review the Use of 

Appropriated Funds 3 

Appendixes 

A. Scope and Methodology 7 

B. Appropriations Established for the Iraq Relief and 

Reconstruction Fund and Operating Expenses of the 

Coalition Provisional Authority 8 

C. Allocated Funds for the Iraq Relief and Reconstruction Fund 9 

D. Allocated Funds that Were Obligated and Disbursed from the 

Iraq Relief and Reconstruction Fund 10 

E. Acronyms 11 

F. Report Distribution 12 

G. Audit Team Members 14 
1 

Background 

This audit report discusses the procedures used to identify, review, and validate the use of 

appropriated funds for Coalition Provisional Authority (CPA) operational requirements 

and Iraq Project and Contracting Office (PCO) reconstruction projects in Iraq. The PCO 

was formerly the Program Management Office. 

Coalition Provisional Authority. The CPA was established to provide for the 

temporary governance of a free Iraq. According to “Coalition Provisional Authority 

Regulation Number 1,” May 16, 2003, “The CPA shall exercise powers of government 

temporarily in order to provide for the effective administration of Iraq during the period 

of transitional administration, to restore conditions of security and stability, to create 

conditions in which the Iraqi people can freely determine their own political future, 

including by advancing efforts to restore and establish national and local institutions for 

representative governance and facilitating economic recovery and sustainable 

reconstruction and development.” 

Public Law 108–106. Public Law 108–106, “Emergency Appropriations Act for 

Defense and for the Reconstruction of Iraq and Afghanistan, 2004,” November 6, 2003, 

under Title II, Chapter 2, “Other Bilateral Economic Assistance” (117 Stat. 1225) 

appropriated $18.649 billion to carry out the purposes of the Foreign Assistance Act of 

1961. The funds were to be used for reconstruction, rehabilitation, relief, and security in 

Iraq and were to remain available for obligation until September 30, 2006. The 

legislation identified the funds as the Iraq Relief and Reconstruction Fund (IRRF). The 

specific purposes for which the funds were appropriated are discussed in Appendix B. 

Report to Congress Concerning Appropriations. Public Law 108–106, section 2207, 

requires that the Director of the Office of Management and Budget (OMB), in 

consultation with the Administrator of the CPA and the Committees on Appropriations 

shall submit to the Committees on Appropriations a report on the proposed uses of all 

funds for the IRRF on a project-by-project basis. This report was to be submitted to 

Congress not later than January 5, 2004, and updated every 3 months thereafter through 

October 1, 2007. The report has come to be known as the OMB 2207 Report. 

The third quarterly OMB 2207 Report issued July 2, 2004, makes minor revisions to the 

spending plan submitted on April 5, 2004 (the second quarterly OMB 2207 Report). The 

third quarterly OMB 2207 Report noted that over the next month (July 2004) the new 

country team, led by Ambassador Negroponte, would examine the priorities and 

programs funded by the IRRF. The general purposes for which the funds were allocated 

within the IRRF are discussed in Appendix C and the general purposes for which the 

allocated funds were obligated and disbursed from the IRRF are discussed in 

Appendix D. 

Project and Contracting Office. The PCO was established by National Security 

Presidential Directive 36, “United States Government Operations in Iraq,” May 11, 2004. 

On June 22, 2004, the Deputy Secretary of Defense directed that the PCO be 

organizationally established and placed within the Department of the Army. The PCO 

was to provide acquisition and project management support with respect to activities in 

Iraq, including support related to the close-out of the CPA. The mission of the PCO is to 

manage the $18.439 billion of the IRRF used to support the reconstruction of Iraq’s 

infrastructure (the difference of $210 million between the total IRRF funding and the 

reconstruction portion of the IRRF funding is discussed in Appendix B). The PCO is 
2 

responsible for all activities associated with program, project, asset, and financial 

management. It manages both construction and non-construction activities across six 

major sectors: electrical; public works and water; communications and transportation; 

buildings, education, and health care; security and justice; and oil. 

Objective 

The initial objective of the audit was to determine if adequate accountability controls 

were in place to ensure that appropriated funds were used for the purpose specified in the 

“Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of 

Iraq and Afghanistan, 2004.” Due to time constraints and other audit priorities, we 

revised our audit objective to examine whether processes used to identify, review, and 

validate requirements were reasonable and supportable. The scope and methodology 

used to perform this audit are discussed in Appendix A. The acronyms used in this report 

are shown in Appendix E and the audit team members are shown in Appendix G. 
3 

Coalition Provisional Authority Procedures to 

Review the Use of Appropriated Funds 

The CPA had adequate procedures to identify, review, and validate the proposed uses of 

appropriated funds for its operational requirements and that those funds were approved 

for the purposes intended in Public Law 108-106. The PCO had adequate procedures to 

identify, review, and validate the proposed uses of appropriated funds for reconstruction 

projects in Iraq and that those funds were approved for the purposes intended in Public 

Law 108-106. 

DoD Executive Agent 

On May 13, 2003, the Secretary of Defense designated Ambassador L. Paul Bremer as 

the Administrator for the CPA and later placed the Office for Reconstruction and 

Humanitarian Assistance for Iraq (ORHA) under the CPA organization (ORHA was the 

forerunner to the CPA). On May 21, 2003, the Deputy Secretary of Defense designated 

the Secretary of the Army as the DoD Executive Agent for support of ORHA. As a 

result, the Secretary of the Army was then responsible for providing administrative, 

logistics, and contracting support to ORHA/CPA. On June 16, 2003, the Deputy 

Secretary of Defense issued a memorandum dissolving ORHA and the CPA assumed 

ORHA functions, responsibilities, and legal obligations.

Coalition Provisional Authority Operational Requirements 

The CPA had adequate procedures to identify, review, and validate the proposed uses of 

appropriated funds for its operational requirements and that those funds were approved 

for the purposes intended in Public Law 108-106. 

Overview of the Review Process. The operational requirements that were developed by 

the CPA staff were to be reviewed and approved by the CPA Requirements Review 

Board (RRB). CPA directors and staff agencies were to submit requests for 

administrative and logistical support, to be paid by U.S. appropriated funds, on 

CPA Form 7700 (the CPA Form 7700 was used to identify and justify requirements and 

determine the detailed cost estimate) to the CPA Comptroller. The Office of the Under 

Secretary of Defense (Comptroller)/Chief Financial Officer (USD (C)) was to verify the 

funding requirement before releasing any funds to the CPA. The CPA Support Team 

initiated contracting or purchasing actions to satisfy the requirement for which it received 

funding approval from USD (C). In addition, the CPA Support Team maintained a 

spreadsheet of the CPA funding status on the Army’s website where it could be accessed 

and reviewed daily.

CPA Requirement Review Board. The CPA Comptroller and the CPA staff requesting 

funding met with the RRB to discuss a proposed requirement(s). The RRB made a 

decision whether to fund, not fund, or change the requirement. The decision was 

recorded and a memorandum was prepared describing the discussions concerning the 

request(s), the options considered for fulfilling the request, the final action taken by the 

RRB on the request, and other information deemed appropriate. When the RRB 

validated and approved the requirement, the CPA Comptroller forwarded the approved 
4 

CPA Form 7700 to the CPA Chief of Staff and the CPA Director, Administration and 

Logistics. Those two individuals provided the CPA headquarters’ approval. Once 

approved, the CPA Comptroller forwarded the approved CPA Form 7700 to the USD (C) 

to obtain the release of funds. 

Office of the Under Secretary of Defense (Comptroller). The USD (C) forwarded 

copies of the CPA Form 7700 to other organizations for coordination, if appropriate. 

Those organizations may have included the Joint Chiefs of Staff, the U.S. Central 

Command, Office of the General Counsel, the Assistant Secretary of the Army (Financial 

Management and Comptroller), and the Defense Contract Audit Agency. Once the 

USD (C) approved funding for the requirement, it was sent to the Army CPA Support 

Team for execution either through a disbursement or contracting for the requirement. 

Funding Operational Expenses by the Army CPA Support Team. The Army CPA 

Support Team reported to the Office of the Administrative Assistant to the Secretary of 

the Army. If funds for a requirement were needed, the Army CPA Support Team had 

several options. Those options included preparing a funding authorization document, 

designating a fund cite, or preparing a Military Interdepartmental Purchasing Request. If 

a contract was required, the Army CPA Support Team forwarded the CPA Form 7700 to 

the appropriate contracting agency. The Army CPA Support Team also followed-up on 

the requirement process. Follow-up included recording the funds, checking on the 

contract progress, reporting the requirements to Office of the Secretary of Defense, 

OMB, and Congress. Further, the Army CPA Support Team distributed the reports to 

USD (C), the CPA Inspector General, and appropriate Army offices. 

Project and Contracting Office Use of Appropriated Funds for 

Reconstruction Projects 

The PCO had adequate procedures to identify, review, and validate the proposed uses of 

appropriated funds for reconstruction projects in Iraq and that those funds were approved 

for the purposes intended in Public Law 108-106. 

Project and Contracting Office Locations. There are two PCO offices; one is located 

in Baghdad, Iraq, and one is located in Washington, D.C. The PCO located in Iraq 

managed execution of the FY 2004 Supplemental Appropriation on behalf of the CPA 

through various executive agencies such as the U.S. Agency for International 

Development and the U.S. Army Corp of Engineers. The PCO located in Washington, 

which includes its contracting office, tracks and monitors the funds. 

Reconstruction Projects in Iraq. When the PCO in Iraq received reconstruction 

requirements requested by the Governing Council, the Iraqi Ministries, or U.S. Advisors; 

funding requirements packages were prepared and provided to USD (C) for approval. 

The USD (C) referred to the funding requirement documents as a “fact sheet.” 

The “fact sheet” contained a memo requesting funding, showed the estimated cost, 

provided a statement of work, and identified a project code that corresponded to the 

funding requirements found in Public Law 108–106. The fact sheet also identified the 

sector requesting the funds, to include the sub-program, to ensure that the funds 

corresponded to the appropriation prescribed by Public Law 108-106. For example, the 

Security and Law Enforcement Sector requested funds for border enforcement. The fact 

sheets contained a description of the sub-program, the plans identifying the long-range 
5 

requirements for the sub-program, and the scope which detailed the immediate use of the 

funds. 

Under Secretary of Defense (Comptroller). The USD (C) sent copies of the fact sheets 

to the PCO office located in Washington and to other organizations for coordination, if 

appropriate. The USD (C) also reviewed the amounts that were allocated by OMB to 

ensure funds were available. If funds were available and there were no objections by 

other relevant organizations to the proposed project, USD (C) prepared a funding 

package. The funding package was supported by the data contained in the fact sheets. 

Funding Package. Each funding package identified the subject, purpose, and the 

amount of funds obligated for the project and was numbered sequentially. 

Spreadsheet. The funding package contained a spreadsheet that included a 

reconciliation of the U.S. appropriated funds and a running tally of the IRRF funds 

allocated by quarter. The spreadsheet was broken out by sector, and within each sector, 

by the project code. Footnotes were included to discuss restrictions on the allocated 

funds, the need for additional information, or the requirement to support non-competitive 

bidding. 

Variances. Variances were also identified in the spreadsheets that had occurred 

between the current and prior obligation authority. The variances were usually due to 

amounts on prior funding documents that were held up and not used. The prior funding 

documents (that were held up or not used) were identified by the identifying number and 

were addressed in the footnotes. The footnotes reconciled those unused amounts to the 

cumulative spreadsheet totals and noted that those funds were to be used in subsequent 

funding documents. 

Other Documentation. In addition to the spreadsheet, the funding package 

contained excerpts from the most recent OMB 2207 report. Those excerpts related back 

to the funding requirements stated in the fact sheets. The funding package also included 

any applicable Deputy Secretary of Defense restrictions or approvals, if required. 

Finally, comments from the other relevant organizations, if any, were attached. When the 

funding package was completed, it was forwarded within the USD (C) with a 

recommendation that the funding document be approved. Once the funding package was 

approved within the USD (C), the package was sent to the Office of the Deputy Assistant 

Secretary of the Army for Army Budget. 

Army Budget Office. The Army budget office entered the funding package data into the 

program budget accounting system and a funding authorization document was generated. 

That funding document was then forwarded to the PCO in Iraq where it was entered into 

the Corp of Engineers financial management system. The PCO then obligated the funds 

and awarded contracts. 

Conclusion. We compared the balances (as of March 31, 2004) found in the OMB 2207 

Report that was issued April 5, 2004, to the appropriated amounts by sector shown in 

Public Law 108–106. The balances available for obligation in the OMB 2207 Report did 

not exceed the amounts authorized in Public Law 108-106. Further, we compared the 

Requirements Review Board minutes and related project funding documents dated 

April 19, 2004, to the Requirements Review Board process used to approve project 

funding and determined that the RRB process used to approve projects funded by U.S. 

appropriations was adequate. 
6 

Therefore, we concluded that adequate accountability controls were in place to ensure 

that appropriated funds were approved for the intended purpose specified in the 

“Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of 

Iraq and Afghanistan, 2004.” 

Recommendation. Because we did not identify any adverse findings, this report does 

not contain any recommendations. 
7 

Appendix A. Scope and Methodology 

We reviewed Public Law 108–106, “Emergency Appropriations Act for Defense and for 

the Reconstruction of Iraq and Afghanistan, 2004,” November 6, 2003, particularly the 

part of the law found under Title II, Chapter 2, “Other Bilateral Economic Assistance” 

(117 Stat. 1225). 

We reviewed the second quarterly report required by Section 2207 of the Emergency 

Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 

2004, issued April 5. That report is known as the OMB 2207 Report. In addition, we 

used, but did not review, the OMB 2207 Report issued July 2, 2004, and the Secretary of 

the Army Update briefing charts prepared by the Project and Contracting Office, 

August 26, 2004, to display more current data in our report. 

We visited the Coalition Provisional Authority (CPA) Comptrollers Office and the Iraq 

Project and Contracting Office (PCO). The PCO was formerly the Program Management 

Office. At each entity, we interviewed personnel connected with the management of U.S. 

appropriated funds. 

We reviewed procedures, processes, and relevant documentation that were established by 

the CPA staff for operational requirements. We compared the Requirements Review 

Board minutes dated April 19, 2004, to the Requirements Review Board process used to 

approve project funding. Also, we reviewed selected reconstruction projects. We 

compared the balances (as of March 31, 2004) found in the OMB 2207 Report that was 

issued April 5, 2004, to the appropriated amounts by sector shown in Public Law 108–

106. 

We did not review the process used to obligate funds and award projects at the PCO. We 

did not verify the fund amounts obligated or expended for the operating expenses of the 

CPA or for reconstruction projects in Iraq managed by the PCO. 

We discussed our results with the CPA Deputy Comptroller and Budget Officer. 

We performed this financial audit from March through October 2004 in accordance with 

generally accepted government auditing standards. 

However, due to time constraints and other audit priorities our scope for this audit was 

limited to the CPA procedures and processes in Baghdad, Iraq. Further, due to those 

same constraints and other audit priorities, we revised the audit objective to examine 

whether processes used to identify, review, and validate requirements were reasonable 

and supportable rather than to examine whether processes used to identify, review, and 

validate costs were reasonable and supportable.

Use of Computer-Processed Data. We performed limited testing of the automated 

financial system to assess the reliability of computer generated data. 
8 

Appendix B. Appropriations Established for the 

Iraq Relief and Reconstruction Fund and Operating 

Expenses of the Coalition Provisional Authority

Public Law 108–106, “Emergency Appropriations Act for Defense and for the 

Reconstruction of Iraq and Afghanistan, 2004,” November 6, 2003, under Title II, 

Chapter 2, “Other Bilateral Economic Assistance” (117 Stat. 1225) appropriated 

$18.649 billion to carry out the purposes of the Foreign Assistance Act of 1961. The 

funds were to be used for reconstruction, rehabilitation, relief, and security in Iraq and 

were to remain available for obligation until September 30, 2006. The legislation 

identified the funds as the Iraq Relief and Reconstruction Fund (IRRF). 

Iraq Relief and Reconstruction Fund. Funds from the IRRF in the amount of 

$18.439 billion were appropriated for use in the following manner: 

• $ 280 million - education, refugees, human rights, and governance 

• $5,560 million - electric sector 

• $ 793 million - health care 

• $1,318 million - justice, public safety infrastructure, and civil society1

• $1,890 million - oil infrastructure 

• $ 153 million - private sector development 

• $ 370 million - roads, bridges, and construction 

• $3,243 million - security and law enforcement 

• $ 500 million - transportation and telecommunications 

• $4,332 million - water resources and sanitation 

In addition, other funds from the IRRF in the amount of $210 million were appropriated 

for use in the following manner: 

• $100 million - Economic Support Fund for assistance for Jordon • $100 million - International Disaster and Famine Assistance for Liberia • $ 10 million - International Disaster and Famine Assistance for Sudan 

Operating Expenses for the Coalition Provisional Authority. Public Law 108–106, 

“Emergency Appropriations Act for Defense and for the Reconstruction of Iraq and 

Afghanistan, 2004,” November 6, 2003, under Title II, Chapter 2, “Other Bilateral 

Economic Assistance” (117 Stat. 1226) also appropriated $933 million for 

communications, equipment, facilities, logistics requirements, media support, personnel 

costs, physical security, promulgation and enforcement of regulations, transportation, 

studies, supply, and other activities needed to oversee and manage the relief and 

reconstruction of Iraq and the transition to democracy, The funds were to remain 

available for obligation until September 30, 2005. Another $50 million was appropriated 

to fulfill the reporting and monitoring requirements of Public Law 108–106 and for the 

preparation and maintenance of public records. 

 

1

 Of the $1.318 billion provided for justice, public safety infrastructure, and civil society; $100 million was 

to be used for democracy building activities of which $10 million was provided to the United States 

Institute of Peace for activities supporting peace enforcement, peacekeeping, and peacebuilding. 
9 

Appendix C. Allocated Funds for the Iraq Relief 

and Reconstruction Fund

Section 2207 of the Emergency Appropriations Act for Defense and for the 

Reconstruction of Iraq and Afghanistan, 2004, requires the Director of the Office of 

Management and Budget to report quarterly to the Committees on Appropriations on the 

uses of funds appropriated to the Iraq Relief and Reconstruction Fund. The third 

quarterly report required by Section 2207, issued July 2, 2004 shows the fourth quarter, 

Fiscal Year 2004, allocation of funds (totals may not add due to rounding): 

• $ 259 million - education, refugees, human rights, and governance • $5,465 million - electric sector • $ 786 million - health care • $1,484 million - justice, public safety infrastructure, and civil society2

 • $1,701 million - oil infrastructure • $ 183 million - private sector development • $ 368 million - roads, bridges, and construction • $3,235 million - security and law enforcement • $ 500 million - transportation and telecommunications • $4,247 million - water resources and sanitation 

In addition, other funds from the IRRF in the amount of $213 million were allocated for 

use in the following manner: 

• $ 29 million - U.S. Agency for International Development Administrative Expenses3

• $184 million - Administrative Expenses for CPA Successor4

 

2

 Of the $1.484 billion provided for justice, public safety infrastructure, and civil society, $451 million was 

to be used for democracy building activities of which $10 million was provided to the United States 

Institute of Peace for activities supporting peace enforcement, peacekeeping, and post-conflict 

peacebuilding. 

3

 Public Law 108-106 under Title II, Chapter 2, “Other Bilateral Economic Assistance (117 Stat. 1225), 

states that not less than $29 million shall be made available for administrative expenses of the U.S. Agency 

for International Development for support of the reconstruction activities in Iraq. 

4

 Public Law 108-106 under Title II, Chapter 2, “Other Bilateral Economic Assistance (117 Stat. 1225), 

states that up to one percent of the amount appropriated may be transferred to "Operating Expenses of the 

CPA. . . . " The CPA has elected to save this amount for the use by the Department of State as the CPA 

successor. 
10 

Appendix D. Allocated Funds that Were 

Obligated and Disbursed from the Iraq Relief and 

Reconstruction Fund

The following table5 details the amounts of Iraq Relief and Reconstruction Fund allocated 

funds that were obligated and disbursed by the Coalition Provisional Authority (CPA) for 

reconstruction projects in Iraq. 

 

5

 Secretary of the Army Update briefing charts prepared by the Project and Contracting Office, August 26, 

2004. The information shown on the table was obtained from the chart “Financial Status.” 

Iraq Relief and Reconstruction Fund Allocated Funds Obligated and Disbursed through the CPA (in millions) 

As of August 25, 2004 

Sector

Amount 

Obligated

Amount 

Disbursed

Education, Refugees, Human Rights, and 

 Governance 

$ 125 $ 23

Electric Sector 1,972 216

Health Care 381 2

Justice, Public Safety Infrastructure, and Civil

 Society 

406 35

Oil Infrastructure 813 38

Private Sector Development 49 34

Roads, Bridges, and Construction 136 6

Security and Law Enforcement 1,880 467

Transportation and Telecommunications 208 8

Water Resources and Sanitation 671 13

Total Balance $6,641 $842
11 

Appendix E. Acronyms 

CPA Coalition Provisional Authority

IRRF Iraq Relief and Reconstruction Fund 

OMB Office of Management and Budget 

ORHA Office for Reconstruction and Humanitarian Assistance for Iraq 

PCO Project and Contracting Office 

RRB Requirements Review Board 

USD (C) Under Secretary of Defense (Comptroller)/Chief Financial Officer 
12 

Appendix F. Report Distribution 

Office of the Secretary of Defense 

Under Secretary of Defense (Comptroller)/Chief Financial Officer 

 Director, Program Analysis and Evaluation 

 Deputy Chief Financial Officer 

 Deputy Comptroller (Program/Budget) 

Inspector General, Department of Defense 

Director, Defense Procurement and Acquisition 

Director, Defense Support Office-Iraq 

Office of the Secretary of State 

U.S. Ambassador to Iraq 

Inspector General, Department of State 

Director, Iraq Reconstruction Management Office 

Department of the Army 

Assistant Secretary of the Army, Acquisition, Logistics & Technology 

 Deputy Assistant Secretary of the Army for Policy and Procurement 

Auditor General, Department of the Army 

Other Defense Organizations

Director, Defense Contract Audit Agency 

Director, Iraq Project and Contracting Office 

Other Federal Government Organizations 

Office of Management and Budget 

Government Accountability Office 

Inspector General, Department of Commerce 

Inspector General, Health and Human Services 

Inspector General, U.S. Agency for International Development 
13 

Congressional Committees and Subcommittees, Chairman and 

Ranking Minority Member 

Senate Committee on Appropriations 

Senate Subcommittee on Defense, Committee on Appropriations 

Senate Committee on Armed Services 

Senate Committee on Governmental Affairs 

Senate Committee on Foreign Relations 

House Committee on Appropriations 

House Subcommittee on Defense, Committee on Appropriations 

House Committee on Armed Services 

House Committee on Government Reform 

House Subcommittee on Government Efficiency and Financial Management, 

 Committee on Government Reform 

House Subcommittee on National Security, Emerging Threats, and International Relations, 

Committee on Government Reform 

House Subcommittee on Technology, Information Policy, Intergovernmental Relations, and the Census, 

Committee on Government Reform 
14 

Appendix G. Audit Team Members 

The Financial Management Division, Office of the Assistant Inspector General for 

Auditing, Coalition Provisional Authority, prepared this report. Personnel of the Office 

of the Assistant Inspector General for Auditing, Coalition Provisional Authority, who 

contributed to the report, are listed below. 

John Betar 

Brian Flynn 

Robert Murrell 

William Whitehead 

Leslie Barnes 

Troy Zigler