Audit 

Report 

Coalition Provisional Authority Comptroller Cash 

Management Controls Over the Development 

Fund for Iraq 

Report Number 04-009 July 28, 2004 

Office of the Inspector General 

Coalition Provisional Authority 
COALITION PROVISIONAL AUTHORITY 

OFFICE OF THE INSPECTOR GENERAL

400 Army Navy Drive • Arlington, Virginia 22202

July 28, 2004 

MEMORANDUM FOR U.S. AMBASSADOR TO IRAQ 

DIRECTOR, IRAQ RECONSTRUCTION MANAGEMENT 

OFFICE 

SUBJECT: Coalition Provisional Authority Control Over the Development Fund for 

Iraq 

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 which 

mandates the conduct of audits relating to the treatment, handling, and expenditure of 

funds by the Coalition Provisional Authority or its successor entities on Iraq 

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

funds. We considered management comments on a draft of this report in preparing the 

final report. 

Comments on the draft of this report were responsive to our recommendations. 

Therefore, no additional comments are required. 

We appreciate the courtesies extended to the staff. Questions should be directed 

to Mr. Brian Flynn at (703) 343-9230 or Mr. William Whitehead at (703) 343-9229. 

Management may request a formal briefing on the results of this audit. See Appendix D 

for the report distribution. 

 Stuart W. Bowen, Jr. 

 Assistant Inspector General for Auditing 

 Coalition Provisional Authority 
i 

Office of the Inspector General 

Coalition Provisional Authority 

Report Number 04-009 July 28, 2004 

Coalition Provisional Authority Comptroller Cash Management 

Controls Over the 

Development Fund for Iraq 

Executive Summary 

Introduction. The Development Fund for Iraq (DFI) was established solely for the 

benefit of the people of Iraq. Ninety-five percent of the proceeds of all export sales of 

petroleum, petroleum products, and natural gas from Iraq, as well as funds from other 

sources, were deposited into the DFI until an internationally recognized, representative 

government of Iraq was properly constituted, and that five percent of the proceeds 

referred to in paragraph 20 of Resolution 1483 were deposited into the Compensation 

Fund established in accordance with Resolution 687 (1991). The major Coalition 

Provisional Authority (CPA) objective was to ensure that the newly established DFI and 

other Iraqi resources, including Iraqi petroleum and petroleum products, are dedicated to 

the well-being of the Iraqi people. 

The DFI was to be used in a transparent manner to meet the humanitarian needs of the 

Iraqi people, for the economic reconstruction and repair of Iraq's infrastructure, for the 

continued disarmament of Iraq, for the costs of Iraqi civilian administration, and for other 

purposes benefiting the people of Iraq. CPA Regulation 2 applies to the administration, 

use, accounting, and auditing of the DFI. The regulation was intended and applied to 

ensure that the DFI is managed in a transparent manner for and on behalf of the Iraqi 

people, consistent with Resolution 1483, and that all disbursements from the Fund were 

for purposes benefiting the people of Iraq. The CPA Comptroller is appointed as the DFI 

Fund Manager. 

Objective. The overall objective of the audit was to determine whether the CPA 

instituted and used appropriate policies and procedures in accounting for, handling, 

monitoring, and controlling cash. 

Conclusion. The CPA created policies and regulations which, although well-intended, 

did not establish effective funds control and accountability over $600 million in DFI 

funds held as cash available for disbursement. This included $200 million with the 

Comptroller and over $400 million with agents. Specifically, (1) proper cash 

accountability was not maintained, (2) physical security was inadequate, (3) fund agent 

records were not complete and (4) fund managers’ responsibilities and liabilities were not 

properly assigned. While the CPA-IG did not identify any actual losses of cash, these 
ii 

funds were susceptible to fraud, waste, and abuse. During the audit we noted that 

management was taking corrective actions to strengthen controls. 

Recommendations. We are making five recommendations designed to improve the 

funds control and accountability. We recommend that the Director of the Iraq 

Reconstruction Management Office, the successor to the CPA, require the Comptroller to 

implement a single set of existing accounting standards, standardize fund clearing 

requirements, develop adequate internal controls and oversight, and implement 

consistency between guidance and agent appointment letters. 

Management Comments. We received comments on the draft report from the former 

Comptroller of the CPA and the Office of the Secretary of Defense (OSD). The former 

CPA Comptroller generally concurred with the findings and all five recommendations. 

See Appendix B for a copy of the management comments from the former CPA 

Comptroller. OSD officials provided additional comments to the draft report, which were 

considered in the preparation of the final report. 

The former CPA Comptroller did not agree with our statement that the CPA had over 

$400 million in DFI funds disbursed to the field with limited visibility. While 

acknowledging that visibility could have been improved, the former CPA Comptroller 

stated that records clearly reflected to whom funds had been issued. We agree that the 

CPA Comptroller had a record of who had received funds for further disbursement. 

However, we pointed out, and the former CPA Comptroller agreed, that some 

documentation and receipts for disbursements provided by paying agents were lacking. 

We changed the final report to reflect that fact.

Audit Response. Management comments addressed the issues raised in the findings and 

actions planned and taken should correct the problems.
Table of Contents 

Executive Summary i 

Background 1 

Objective 3 

Finding 

Development Fund for Iraq Cash Controls 4 

Recommendations 7 

Appendices 

A. Scope and Methodology 9 

B. Management Comments 10 

C. Acronyms 13 

D. Report Distribution 14 

E. Audit Team Members 15 
1

Background 

Responsibilities 

CPA Administrator. The Coalition Provisional Authority (CPA) Administrator 

oversees and controls the establishment, administration, and use of The Development 

Fund for Iraq (DFI) for and on behalf of the Iraqi people, and directs disbursements from 

DFI for those purposes determined to be for the benefit of the people of Iraq. The 

administrator appoints a designated representative (Comptroller) as the DFI Funds 

Manager. 

Director, Economic Policy. The Director, Economic Policy, CPA, or other CPA 

officials designated by the Administrator manage DFI, in coordination with the Central 

Bank of Iraq, the U.S. Federal Reserve Bank of New York, and other financial 

institutions. The Administrator may direct opening other accounts in other financial 

institutions such as, the Bank for International Settlements (Switzerland). The Central 

Bank of Iraq holds DFI on its books and administers DFI as directed by the Administrator 

or his delegates. 

Program Review Board. CPA Program Review Board (PRB) assigns available 

resources to requirements identified for the relief and recovery of Iraq. The PRB in 

consultation with the Iraqi interim administration develops spending plans, which 

prioritizes disbursements of DFI. 

International Advisory and Monitoring Board (IAMB). According to Paragraph 3G 

of the IAMB Terms of Reference noted in paragraph 14 of UN Resolution 1483 the 

IAMB1

 performs functions similar to those of outside audit committees and may provide 

information and comments to the PRB and the Administrator as appropriate to serve the 

purposes of Resolution 1483. The IAMB shall approve independent public accountants 

to audit the Fund; the Oil Proceeds Receipts Account; and auditing export sales of 

petroleum, petroleum products, and natural gas from Iraq. 

Independent Public Accountants. To ensure DFI is used in a transparent manner and 

export sales are made consistent with prevailing international market best practices, 

independent public accountants have been assigned to audit DFI and all export sales of 

petroleum, petroleum products, and natural gas from Iraq. 

Types of Funding 

Iraqi Funds. Iraqi funds under the control of the CPA consist of proceeds from Iraqi 

state-owned property and funds that have been vested2

 or seized3 in accordance with 

applicable law and made available to the CPA to assist the Iraqi people and assist in the 

reconstruction of Iraq. All DFI monies should be used in a transparent manner to meet 

 

1

 The IAMB includes representatives of the Secretary-General of the United Nations, the Managing 

Director of the International Monetary Fund, the Director-General of the Arab Fund for Social and 

Economic Development, and the President of the World Bank. 

2

 Vested funds are frozen Iraqi monies from the first Gulf War that were transferred to the CPA and 

subsequently used for the benefit of the Iraqi people. 3

 Seized funds are former Iraqi regime monies confiscated by coalition forces and subsequently used for the 

benefit of the Iraqi people. 
2

the humanitarian needs of the Iraqi people, for the economic reconstruction and repair of 

Iraq’s infrastructure, for the continued disarmament of Iraq, and for other purposes 

benefiting the people of Iraq. 

Although Iraqi funds are not subject to the same laws and regulations that apply to funds 

provided to the CPA directly from Coalition governments, they shall be managed in a 

transparent manner that fully comports with the CPA’s obligations under international 

law, including Resolution 1483. 

Funds are allocated through the National Budget Process and will be made available to 

the interim Iraqi Ministries in accordance with the National Budget. The interim Iraqi 

Ministries may draw on allocated funds by submitting a request for funds to the Iraqi 

Ministry of Finance. 

Commanders' Emergency Response Program. According to Combined Joint Task 

Force–7, Fragmentary Order 89, dated June 19, 2003, DFI funds are used to help fund the 

Commanders' Emergency Response Program (CERP), which provides reconstruction 

assistance to the Iraqi people. These efforts include, but are not limited to water and 

sanitation infrastructure; food production and distribution; agriculture; electrical power 

generation and distribution; healthcare; education; telecommunications; projects in 

furtherance of economic, financial, and management improvements; transportation, and 

other local initiatives which further the restoration of the rule of law and effective 

governance.

Rapid Regional Response Program (R3P). The R3P was provided for in the CPA 

Memorandum Number 4, “Contract and Grant Procedures applicable to Vested and 

Seized Iraqi Property and the Development Fund for Iraq.” Limited specific guidance 

was included and much interpretation was left to the reader. The guidance was later 

simplified in a coordinated effort between the CPA Comptroller’s Office and the 

Regional Program Coordinator Office. The purpose of the program was to rapidly fund 

projects. These disbursements occur through the CPA Comptroller’s Office in the 

following manner: 

• Initial Disbursement-Notify in writing (email) the Regional Program Office and 

the Comptroller’s Office of the date and amount of intended pick-up. Specify that 

this is for the initial disbursement of DFI funds for R3P. At least a 7-day notice is 

required to arrange for the pick-up of funds (This is due to the different nature of 

the funding source). 

• Subsequent Disbursements-Regions must physically visit the CPA Comptroller’s 

Office with the following documentation (contract or grant agreement, invoice, 

receiving report, and payment receipt). Once the documentation has been verified 

the physical funds will be released up to the funding pace allocation for the region 

and month. If a region is ahead of their funding pace, they may request an 

approval for advance release through the Regional Programs Coordinator. 
3

Objective 

The overall objective of the audit was to determine whether the CPA instituted and used 

appropriate policies and procedures in accounting for, handling, monitoring, and 

controlling cash. 
4

Development Fund for Iraq Cash Controls 

The CPA created policies and regulations which, although well-intended, did not 

establish effective funds control and accountability over $600 million in DFI funds held 

as cash available for disbursement. Specifically, proper cash accountability was not 

maintained, physical security was inadequate, fund agent records were not complete, and 

fund managers’ responsibilities and liabilities were not properly assigned. Neither the 

initial CPA operational planners nor the Comptroller adopted existing standards such as 

the Department of Defense (DoD) Financial Management Regulations (FMR) to control 

the use of DFI. While the CPA-IG did not identify any actual losses of cash, these funds 

were susceptible to fraud, waste, and abuse. 

DoD Financial Management Regulations. DoD FMR could have been easily adapted 

to establish policies and procedures to account for DFI cash. DoD FMR 7000.14-R, 

Volume 5, governs DoD financial management by establishing and enforcing 

requirements, principles, standards, systems, procedures, and practices necessary to 

comply with financial management statutory and regulatory requirements applicable to 

the DoD. It directs financial management requirements, systems, and functions for all 

appropriated, working capital, revolving, and trust fund activities. In addition, it directs 

statutory and regulatory financial reporting requirements. Volume 5 of the "DoD 

Financial Management Regulation" establishes policies and procedures for disbursement 

of funds included in Volume 5 are specific processes for maintaining and reporting fund 

accountability, appointing and managing field agents, performing cash verifications, 

accepting and reconciling agent accounts, and physical safeguards and controls for cash 

instruments. This Volume applies to all DoD Components. By implementing policies 

and procedures similar to DoD FMR 7000.14-R, CPA would have established proper 

internal controls. 

Policies and Procedures. The CPA created policies and procedures, which although 

well-intended, did not establish effective controls and left accountability open to fraud, 

waste, and abuse. Weaknesses in accountability and funds control existed in DFI 

accounts. The CPA Comptroller did not establish effective procedural guidance for all 

forms of cash instruments in the Statement of Accountability. Additionally, the CPA 

Comptroller did not have complete and accurate agent fund records. Specifically, during 

the audit we identified the following: 

• The CPA Comptroller did not include on-hand cash amounts with the overall DFI 

financial statements. The CPA Comptroller reduced the DFI account when the 

funds were provided to agents; however, these funds were not included in the 

overall list of DFI assets until the agents actually disbursed the funds. 

• Physical security safeguards were inadequate. The CPA Comptroller did not have 

adequate control or access to their field safe. The key was located in an 

unsecured backpack. 
5

• Fund managers’ responsibilities and liabilities were not properly assigned. The 

CPA Comptroller was designated as the DFI Fund Manager. However, the 

appointment did not define the specific responsibilities for the fund manager or 

designate the manager’s pecuniary liability.

Statement of Accountability. We attempted to reconcile the Statement of 

Accountability, DFI Sources and Uses of Funds, and the DFI Statement as of April 1, 

2004. Although we could cross-reference three amounts from the Statement of 

Accountability with the other two records, we were unable to reconcile the information 

overall. Management stated that when the DFI operation was initially created in 2003, 

guidance was not well defined nor were any clear policies and procedures provided. As a 

result, each Comptroller continued business as their predecessor. Since the DFI is used 

to fund Iraq’s government operations, business continued at a rapid pace. This made it 

difficult for the CPA Comptroller to change the process and procedures. The DFI is 

operated and accounted for on a cash basis. Accountability using cash basis accounting 

is difficult to manage because funds should be reconciled on a daily basis. 

Physical safeguards. During our cash verification on April 14, 2004 we observed 

several physical safeguard violations. Keys to the safe were kept in the disbursing 

officer’s unattended backpack. Also, the disbursement officer left the room and lost 

prevue over the open safe. 

Fund Agents. The CPA did not effectively manage their fund agents. Specifically, the 

following was observed during the audit: 

• Disbursing agents had inadequate internal controls. 

• Paying agents had unclear guidance. 

• Paying agent appointment letters were either not signed or not consistent with 

published guidance. 

Internal Controls for Disbursing Agents. Officials at 15 locations did not always 

properly document or maintain accountability for agent advances and returns. 

Specifically: 

• DD Form 1081 is used to account for the flow of monies to the Division Level Agent 

(DLA) from the Comptroller. This is the transaction record used to enter withdrawals 

or deposits into the cash ledger. The documents are negotiable items when 

completed. The DLA is then fully accountable for the amounts listed. Disbursing 

agents did not properly complete DD Form 1081. We identified DD Form 1081’s 

that were not signed, improperly filled out, or contained handwritten changes that 

were not initialed for the advancement of funds.

• Disbursing agents at 14 locations did not provide a register of cleared receipts from 

their field level agents. As a result, the Comptroller prepared a listing of receipt totals 

to verify the sum of the receipt submission. In the event of a missing receipt, 

additional work is required to determine what receipts are missing. The agents should 

maintain a register at their respective sites to maintain a daily balance in their 

possession. Providing a copy of this register would expedite the clearing process. 
6

• Disbursing agents did not present proper support to the invoices for funds disbursed. 

We identified multiple instances of either no receipts or inadequate descriptions for 

services received. A judgmental sample of 26 cleared receipts were selected for 

validation, of the 26 receipts, 25 had no supporting invoices in the documentation 

providing payment support. Additionally, all were missing at least one of the 

required four signatures on the form and three were missing two of the four required 

signatures. 

• CPA issued guidance requiring receipt submissions at least monthly. Five of the 15 

DLA’s were in excess of 35 days since their last face-to-face clearing. During April 

2004 security problems in the south prohibited personnel movement for about 7 days. 

The monthly clearing of receipts aids in the loss of vital historical information in the 

event of unforeseen catastrophic actions in the field. The cleared receipts are then 

maintained at the Comptroller’s office. The DLA is then only responsible for a 

month’s worth of funding at a time. 

Guidance for Funding Agents. Changes directed in March 2004 by the CPA 

Comptroller, were included in the new appointment letters signed by the DLAs’. 

However, the guidance contained in the appointment letters for R3P was not consistent 

with previous agent responsibilities. The CPA Comptroller directed the R3P funds to be 

treated the same as the CERP funds for purposes of disbursement and clearing. Of the 15 

DLAs on record at the time of the review, 3 appointment letters were missing from the 

comptroller files. 

Appointment Letters for Funding Agents. Officers, enlisted members, or civilian 

employees may be appointed to the position of DLA. Accountable positions as agents 

are established and approved locally by the CPA Comptroller. The next levels, Field 

Paying Agent (FPA) or Project Purchasing Officer, are appointed in writing by the 

appropriate official. 

All appointment letters, regardless of agent type, should include the specific duties and 

limitations, effective date, duration of the appointment, and the name of the individual 

being relieved, if any. Also, the appointed individual must acknowledge appointment 

and acceptance of the position on the original and all copies of the appointment letter and 

the letter must include the statement of accountability and liability. Appointment letters 

are maintained in a permanent file at the activity to show the successive holders of each 

position and retained for a period not less than 6 months after the individual ceases to 

serve in the position. 

During the audit we identified 15 DLA’s that received funds from the Comptroller. 

Three agents did not have a signed appointment letter and two DLA’s that disbursed 

funds to the FPAs, had signed appointment letters from the field commanders. Without 

the signed letters, signature verification of the receipts during the clearing process is 

unverifiable. 

During the audit, Comptroller personnel developed and implemented a DLA training 

program to standardize practices in the field. Also, new agent appointment letters were 

prepared consistent with applicable guidance. 
7

Fund Managers. Fund managers’ responsibilities and liabilities were not properly 

assigned. The CPA Comptroller was designated as the DFI Fund Manager. However, 

the appointment did not define the specific responsibilities for the Fund Manager or 

designate the manager’s pecuniary liability.

Neither the initial CPA operational planners nor the Comptroller did not establish 

controls such as controls outlined in the DoD FMR. The CPA Comptroller should have 

established policies to ensure DFI cash was properly administered. If the DoD FMR 

were used as guidance, the Fund Manager’s responsibilities and pecuniary liability would 

be spelled out in appointment letters. More importantly, by establishing DoD FMR type 

controls, an appointee would be required to acknowledge receipt and understanding of 

the policies and procedures. This is important documentation to ensure that a Fund 

Manager understands their liability for any losses or misuse.

Internal Controls. These conditions occurred because the CPA Comptroller did not 

initially develop adequate internal controls to provide sufficient oversight of the DLA’s, 

clear guidance on CERP and R3P Fund accountability, and ensure consistency between 

the guidance and the agent appointment letters. Also, the Comptroller did not standardize 

the requirements for clearing the funds. 

Of the $400 million available for disbursement in the field, as much as $50 million was 

cleared without proper receipts to validate payments. Seven of the fifteen DLAs cleared 

receipts in the Comptroller’s Office. We reviewed a judgmental sample of the DLAs 

cleared receipts (one submission for each DLA). During the review, we found that there 

were no supporting receipts for some invoices; receipts were cleared with limited 

explanations of services or materiel received; and funds were disbursed for services that 

were contradictory to the allowable expenses. 

Financial Contractor Performance. CPA Regulation 2 required the CPA to obtain the 

services of an independent certified public accountant firm to ensure the DFI was 

administered and used in a transparent manner for the benefit of the people of Iraq. In 

October 2003 a $1.4 million contract was awarded to North Star Consultants, Inc. that 

required the contractor to perform a review of internal controls and provide the CPA a 

written report of their evaluation. The North Star Consultants did not perform a review 

of internal controls as required by the contract. Consequently, internal controls over DFI 

disbursements were not evaluated. In addition, the Comptroller verbally modified the 

contract and employed the contractor to primarily perform accounting tasks in the 

Comptroller’s office. 

Recommendations. We recommend that the Director of the Iraq Reconstruction 

Management Office, the successor to the Coalition Provisional Authority, require the 

Comptroller to establish adequate internal controls including: 

1. Implement a single set of existing standards such as the DoD FMR to control the 

use of DFI. 

2. Standardize the requirements for clearing the funds. 
8

3. Establish oversight of the division level agents. 

4. Provide clear guidance on CERP and R3P Fund accountability. 

5. Implement consistency between guidance and agent appointment letters. 

Management Comments. We received comments on the draft report from the 

former Comptroller of the CPA and the Office of the Secretary of Defense (OSD). The 

former CPA Comptroller generally concurred with the findings and all five 

recommendations. See Appendix B for a copy of the management comments from the 

former CPA Comptroller. OSD officials provided additional comments to the draft 

report, which were considered in the preparation of the final report. 

The former CPA Comptroller did not agree with our statement that the CPA had over 

$400 million in DFI funds disbursed to the field with limited visibility. While 

acknowledging that visibility could have been improved, the former CPA Comptroller 

stated that records clearly reflected to whom funds had been issued. We agree that the 

CPA Comptroller had a record of who had received funds for further disbursement. 

However, we pointed out, and the former CPA Comptroller agreed, that some 

documentation and receipts for disbursements provided by paying agents were lacking. 

We changed the final report to reflect that fact.

Audit Response: Management comments addressed the issues raised in the findings and 

actions planned and taken should correct the problems.
9

Appendix A: Scope and Methodology 

We reviewed the Coalition Provisional Authority (CPA) Regulation 2 “Developmental 

Fund for Iraq,” June 10, 2003; CPA Memorandum 4 “Contract and Grant Procedures 

Applicable to Vested and Seized Iraqi Property and the Developmental Fund for Iraq,” 

August 19, 2003; and Fragmentary Orders 89 and 1268. We performed this audit from 

April through June 2004 in accordance with generally accepted government auditing 

standards. 

To determine effectiveness of Division Level Agent (DLA) funds accountability we 

conducted a review of the fifteen DLAs having funds in their possession on March 17, 

2004. Seven of the fifteen had cleared receipts and a judgmental sampling was 

conducted of those receipts to determine if cleared in accordance with published 

procedures. 

To determine whether effective procedures were in place, we conducted a surprise cash 

count on April 14, 2004 and reviewed physical safeguard procedures. We reviewed 

policies and procedures within the Comptroller’s office. 

Scope Limitation. Our scope was limited due to time and resource constraints. 

Specifically, the lack of secure transportation prevented us from traveling to any field 

paying agents to conduct cash counts and funds reconciliation.

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

this audit. 
10

Appendix B: Management Comments from 

Project and Contracting Office Disbursing Officer 
11
12

4. Provide clear guidance to CERP and R#P Fund accountability. CONCUR 

5. Implement consistency between guidance and agent appointment letter. CONCUR4

 

4

 Recommendations 4 and 5 were inadvertently left off the PDF file received from Col Davis and were 

added with his verbal permission to ensure management comments were included in this report as intended. 
13

Appendix C: Acronyms 

CPA Coalition Provisional Authority 

CERP Commanders' Emergency Response Program 

DFI Development Fund for Iraq 

DLA Division Level Agent 

DoD Department of Defense 

FMR Financial Management Regulation 

FPA Field Paying Agent 

IAMB International Advisory and Monitoring Board 

OSD Office of the Secretary of Defense 

PRB Program Review Board 

R3P Rapid Regional Response Program 

UN United Nations 
14

Appendix D: 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 

Department of Defense, Iraq Support Group 

 Deputy for Policy 

Office of the Secretary of State 

Inspector General, Department of State 

Director, Iraq Project and Contracting Office 

Director, Iraq Reconstruction Management Office 

Department of the Army 

Assistant Secretary of the Army, Acquisition, Logistics & Technology 

Auditor General, Department of the Army 

Other Defense Organizations

Director, Defense Contract Audit Agency 

Director, Defense Contract Audit Agency 

 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 

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 
15

Appendix E: Audit Team Members 

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

Auditing, Coalition Provisional Authority, prepared this report. 

John Betar 

William Whitehead 

Leona Brent 

Brian Flynn 

Douglas Ickes 

Edward Terek