OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION

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400 Army Navy Drive • Arlington, Virginia 22202 

SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION

April 26, 2007 

MEMORANDUM FOR U.S. AMBASSADOR TO IRAQ 

 ASSISTANT SECRETARY FOR RESOURCE MANAGEMENT 

 AND CHIEF FINANCIAL OFFICER, BUREAU OF 

RESOURCE MANAGEMENT, DEPARTMENT OF STATE 

 DIRECTOR, IRAQ RECONSTRUCTION MANAGEMENT 

 OFFICE 

SUBJECT: Review of Iraq Relief and Reconstruction Fund Unmatched Disbursements at 

the Department of State (SIGIR-07-012) 

This report discusses the results of the Special Inspector General for Iraq Reconstruction 

(SIGIR) review of internal controls over disbursements of Iraq Relief and Reconstruction 

Funds (IRRF) apportioned to the Department of State (DoS). On January 30, 2007, we 

reported the results of our reviews of internal controls related to disbursements of IRRF 

funds at the Department of Defense (DoD) and the U.S. Agency for International 

Development (USAID).1 At that time, we announced that a separate audit of unmatched 

disbursements at DoS would be performed due to the lack of access to data needed for our 

initial review, which included DoS. These are the results of our separate audit. 

Summary 

DoS has adequate internal controls to minimize the occurrence of unmatched disbursements 

of IRRF funds. We tested DoS’s internal controls for a sample of the approximately 

$1.6 billion in funds obligated, and $1.3 billion in funds disbursed, as of September 30, 2006. 

In general, we found, that IRRF obligations and disbursements recorded in DoS’s accounting 

system were supported by proper documentation; and that disbursements could be properly 

matched to existing obligations. 

 

1 Review of Iraq Relief and Reconstruction Fund Unmatched Disbursements (SIGIR-06-043, January 30, 2007). 
2

Objectives 

This review was initially announced on July 21, 2006, 2

 with the overall objectives to 

determine the amount of IRRF unmatched disbursements and whether U.S. government 

agencies have established adequate management controls over IRRF unmatched 

disbursements. To accomplish these objectives, we addressed the following questions: 

• How much IRRF monies have been identified as unmatched disbursements? 

• How often are unmatched disbursements reviewed by government officials, and who 

makes the determination that the disbursement was an IRRF expenditure? 

• Have IRRF unmatched disbursements subsequently been identified to other IRRF 

projects? 

• What management controls are in place to eliminate and resolve unmatched 

disbursements? 

Due to the lack of access to data needed for our initial review, we re-announced a separate 

review of DoS’s unmatched disbursements in our January 30, 2007, report. 

Background 

The Emergency Wartime Supplemental Appropriations Act, Public Law 108-11, created the 

Iraq Relief and Reconstruction Fund (referred to as IRRF 1) and appropriated approximately 

$2.5 billion to be used in Iraq for a broad range of humanitarian and reconstruction activities 

by USAID, DoD, DoS, the Department of the Treasury, and the Department of Health and 

Human Services. The Emergency Supplemental Appropriations Act for Defense and for the 

Reconstruction of Iraq and Afghanistan, Public Law 108-106, appropriated an additional 

$18.4 billion (referred to as IRRF 2) for the rebuilding of Iraq. As of September 30, 2006, 

DoS was apportioned $1.7 billion of IRRF appropriated funds—$100.7 million in IRRF 1 

funds and about $1.6 billion in IRRF 2 funds. 

Internal controls represent an organization’s plans, methods, and procedures to meet its 

missions, goals, and objectives and serve as the first line of defense in safeguarding assets 

and preventing and detecting errors, fraud, waste, abuse, and mismanagement. Internal 

controls over disbursements include the policies, procedures, and management controls to 

ensure contractor invoices are not paid unless the invoices can be matched to obligations in 

the organization’s accounting system.3

 Disbursements must be matched with corresponding 

obligations in official accounting records to ensure that funds are spent in accordance with 

the purposes and limitations set by Congress and to avoid fraudulent disbursements or 

erroneous payments. 

 

2

 SIGIR initially announced this audit (Project 6027) on July 21, 2006, for reviews at DoS, DoD, and USAID. 3

 Invoices are bills submitted for payment. Disbursements are the payments. 
3

An unmatched disbursement is a transaction that has been received and accepted by an 

accounting office, but has not been matched to the correct detail obligation.4

 Unmatched 

disbursements not only affect reports prepared by an agency to monitor its obligations and 

expenditures of budgetary resources, but also its financial position and the results of its 

operations. 

Results 

DoS has adequate internal controls to minimize the occurrence of unmatched disbursements 

of IRRF 1 and 2 funds. As of September 30, 2006, DoS had obligated approximately 

$1.6 billion and disbursed about $1.3 billion in combined IRRF 1 and 2 funds. To test DoS’s 

internal controls, we examined transaction level documentation for about 26% of these 

amounts—$438.8 million in obligations and $348.2 million in disbursements. We found that 

the obligations in DoS’s accounting system were supported by proper documentation and 

were posted (existed) prior to the disbursement of funds. Similarly, the disbursements were 

supported by proper documentation and agreed with the entries posted in the accounting 

system. As a result, we could match the recorded disbursements with the corresponding 

recorded obligations. 

However, some records we requested were not provided for our review. DoS could not 

provide obligating documents supporting $5.7 million of the obligations (1% of our sample 

dollar value) which related to $13.3 million of the disbursements (4% of our sample dollar 

value) for transactions posted to the accounting system. As such, we could not verify whether 

unmatched disbursements may have occurred relating to these transactions. However, we 

consider those amounts to be immaterial to the results of our analysis. Based on our review, 

we conclude that adequate management controls exist to minimize the occurrence of 

unmatched disbursements. 

DoS Management Controls 

Although DoS does not have a formal definition for unmatched disbursements, its budgetary 

and financial management policy directives and required procedures relating to detecting 

them are in its Foreign Affairs Manual, 4 FAM, “Financial Management” and its Foreign 

Affairs Handbook, 4 FAH-3, “Financial Management Procedures Handbook.” The Foreign 

Affairs Manual provides that the general rule for lawfully obligating funds is that the items or 

services ordered must fill a bona fide need for the fiscal year in which the purchase or service 

is established, and that the obligation is not incurred at a date earlier than is necessary for the 

successful conduct of the Government’s business. The “Financial Management Procedures 

Handbook” requires that prior to payment (disbursement); the invoice examiner should 

determine that: the invoice is for a valid obligation; the information on the payment voucher 

and supporting documentation is proper and correct; and the obligation against which 

 

4

 For purpose of our analysis, we used the Department of Defense definition because DoS does not have a 

formal definition of unmatched disbursements in its financial management policies or procedures. This 

definition is contained in the Department of Defense Financial Management Regulation, Volume 3, Chapter 11. 

According to the DoS Director, Financial Reporting and Analysis, a program office rather than an accounting 

office accepts the transaction, but the Department of Defense definition is otherwise applicable. 
4

payment will be made has an adequate unexpended balance to cover the payment. The 

“Financial Management Procedures Handbook” further provides that if the invoice contains 

errors or is incomplete, the respective vendor should be notified and provided an opportunity 

to correct the invoice. According to the DoS Deputy Chief Financial Officer, these 

procedures are a key management control to prevent improper or incomplete invoices from 

being entered into the accounting system and paid, thus creating an unmatched disbursement. 

These procedures also ensure there is a complete invoice that is properly linked to a valid 

pre-existing obligation. 

DoS’s Internal Analysis of Unmatched Disbursements 

We reported on January 30, 2007, that we were unable to assess DoS’s internal controls 

because DoS officials did not provide access to detailed IRRF obligation and disbursement 

data needed for our initial audit of unmatched disbursements. Rather, on December 13, 2006, 

DoS provided us with the results of its own, one-time analysis of IRRF disbursements that 

they performed in response to our initial audit. DoS identified $60,113 of unmatched 

disbursements that occurred between August 2004 and December 2005 from total IRRF 

disbursements of $1.3 billion made from fiscal year 2004 through September 30, 2006. 

We further reported on January 30, 2007, that because DoS did not provide us with a detailed 

listing of its obligations to compare with its disbursements, we could not independently 

validate the reasonableness of the unmatched disbursements data or the effectiveness of 

DoS’s policies, procedures, and practices regarding controls over disbursements during our 

initial audit. 

We did not review or validate DoS’s methodology for conducting its internal analysis for 

unmatched IRRF disbursements, which covered the period fiscal year 2004 through 

September 30, 2006. Our review of DoS’s supporting documentation for its internal audit, 

determined that the unmatched disbursements DoS identified related to three payroll 

transactions totaling $7,0845 that occurred in August 2004 and October 2005, and nine other 

transactions totaling $53,0296

 that occurred between September 2004 and December 2005. 

The three payroll transactions were identified by DoS as a failure of the DoS to establish in 

advance obligations for travel expenses for one DoS employee. DoS similarly found that the 

unmatched disbursements involving the nine other transactions were the result of a failure of 

the DoS program office to obligate sufficient funds before paying the vendor invoices. 

Specifically, DoS’s analysis indicated that there was a failure to ensure that sufficient funds 

were obligated before payment. According to the DoS Deputy Chief Financial Officer, no 

corrective actions were taken to change their procedures because the amounts involved were 

small. However, he said that DoS will be implementing a new accounting system in May 

2007 that will have improved controls that should prevent similar unmatched disbursements 

in the future. 

 

5

 The three transactions were for $69.27, $2,712.84, and $4,301.86. 

6

 The amounts involved ranged from $8.29 to $21,598.88. 
5

Recommendation 

Because we found that DoS has adequate management controls to minimize the occurrence 

of unmatched disbursements for IRRF funds, we make no recommendations. 

Scope and Methodology 

This review (Project No. 7002) had the overall objective of determining whether DoS had 

established adequate internal controls to identify, review, resolve, and eliminate IRRF 

unmatched disbursements. 

To identify and assess the adequacy of management controls over IRRF disbursements, we 

reviewed pertinent sections of the DoS Foreign Affairs Manual and Foreign Affairs 

Handbook, which contain the written policies and procedures used to establish obligations 

and match disbursements with the appropriate obligation. We discussed these policies, 

procedures, and the management controls intended to prevent unmatched disbursements with 

the DoS Deputy Chief Financial Officer and his staff. 

To determine the adequacy of controls to prevent unmatched disbursements, we tested the 

procedures by determining whether selected obligations were recorded; disbursement 

documents were in agreement with the accounting records; and disbursements could be 

matched with pre-existing obligations. We obtained a sample of obligation and related 

disbursement transaction documents to determine whether the obligations and the related 

transaction amounts recorded in the accounting records were properly supported. While there 

were delays in receiving the documents, this seemed to be due to the decentralization of 

transactional-level records that are maintained by each Bureau and not directly accessible by 

the Deputy Chief Financial Officer or his staff. 

To test the DoS controls, we took the following actions: 

1. At our request DoS prepared and we reviewed a financial report listing7

 of all IRRF 1 and 

IRRF 2 obligations and disbursements made through September 30, 2006. According to 

these reports, DoS had obligated $1.657 billion and disbursed $1.341 billion, as shown in 

Table 1. 

 

7

 According to the DoS Deputy Chief Financial Officer, at the time of our request the standard financial reports 

for prior fiscal years had been archived and were not readily available, leading to preparation of this financial 

report of IRRF transactions. 
6

Table 1. IRRF Obligations and Disbursements as of September 30, 2006 

 (Dollars in Billions) 

Fund Obligations Disbursements 

IRRF 1 $0.101 $0.088 

IRRF 2 $1.557 $1.253 

TOTAL $1.657 $1.341 

Note: Totals may not add due to rounding. 

Source: Developed by SIGIR from DoS financial report listing of all IRRF 1 and IRRF 2 

obligations and disbursements made through September 30, 2006 obtained from the 

DoS Director, Financial Reporting and Analysis. 

2. We judgmentally selected 107 documents for review from the financial report listing of 

all IRRF 1 and IRRF 2 obligations and disbursements made through September 30, 2006 

—26 IRRF obligation entries amounting to $444.7 million and 81 disbursement 

transactions amounting to $348.2 million—which cover the three major types of DoS 

Bureau actions: contracts, interagency agreements, and grants (see Tables 2 and 3). The 

obligations in our sample ranged from $164,852 to $165,000,000. The disbursements in 

our sample ranged from $59 to $39,784,746. Transactions selected for review were 

included in the financial report discussed above. We judgmentally selected disbursement 

transactions that included each major type of obligation entered into by DoS. Between 

February 8, 2007 and March 26, 2007, DoS provided us with 105 of the 107 supporting 

documents we requested, that represented 99% of obligations and 100% of disbursements 

in our sample. Based on our examination, DoS has adequate controls to minimize the 

occurrence of unmatched disbursements. Although DoS did not provide documents for 

two of the obligations we selected for review, with a combined value of $5.7 million; 

those documents represented only 1% of the obligations in the sample. Therefore, we do 

not believe that they would have materially affected our analysis and conclusions. The 

two obligation documents also related to eight disbursements we reviewed totaling 

$13.3 million, or 4%. Thus, while we were able to compare documents for the eight 

disbursement transactions to the accounting records and verify that they were recorded 

accurately, we were not able to verify that the disbursements were recorded against preexisting obligations. 

We used a judgmental sample intended to cover a significant amount of the IRRF 

disbursement dollars as well as the major transaction types: contracts, interagency 

agreements, and grants. We analyzed obligation and disbursement data to determine 

whether disbursements could be matched to obligations (see Table 2). All 81 

disbursement documents we examined contained an obligation number that could be 

matched to obligation references in accounting records. 
7

Table 2. Number of Transactions Reviewed 

Transaction IRRF 1 IRRF 2 Total IRRF 1 and 2 

Type Obligations Disbursements Obligations Disbursements Obligations Disbursements 

Contracts 5 11 6 20 11 31 

Interagency 

Agreements 2 15 9 32 11 47 

Grants 0 0 2 3 2 3 

TOTAL 7 26 17 55 24 81 

Source: Developed by SIGIR from DoS financial report listing of all IRRF 1 and IRRF 2 obligations and 

disbursements made through September 30, 2006. 

Table 3. Amount of Transactions Reviewed (Dollars in Millions) 

Transaction IRRF 1 IRRF 2 Total IRRF 1 and 2 

Type Obligations Disbursements Obligations Disbursements Obligations Disbursements 

Contracts $42.6 $18.0 $197.4 $185.1 $240.0 $203.1 

Interagency 

Agreements 

29.8 35.8 160.7 108.0 190.5 143.8 

Grants 0 0 8.3 1.3 8.3 1.3 

TOTAL $72.4 $53.8 $366.4 $294.4 $438.8 $348.2 

Source: Developed by SIGIR from DoS financial report listing of all IRRF 1 and IRRF 2 obligations and 

disbursements made through September 30, 2006.

3. We requested and reviewed contract, grant, and interagency agreement files maintained 

by the DoS Office of Acquisition Management and three Bureaus that made grants and 

entered into interagency agreements using IRRF funds: the Bureau of Democracy, 

Human Rights and Labor; the Bureau of International Narcotics and Law Enforcement; 

and the Bureau of Population, Refugees and Migration. For each Bureau, we obtained 

and reviewed contracts, grants, and interagency agreements to identify their purpose and 

funds obligated. 

4. We reviewed the DoS analysis of unmatched disbursements in which it identified 

$60,113 of unmatched disbursements that occurred between August 2004 and December 

2005 from total disbursements of $1.3 billion made from fiscal year 2004 through 

September 30, 2006. These unmatched disbursements related to three payroll transactions 

totaling $7,084 and nine other transactions totaling $53,029. DoS provided 

documentation related to these unmatched disbursements, but we did not independently 

validate DoS’s methodology or resulting analysis. 

5. We reviewed the DoS Performance and Accountability Report for Fiscal Year 2006, to 

ascertain whether it identified weaknesses related to unmatched disbursement. Our 

review found that no concerns were raised specifically relating to unmatched 

disbursement. However, we did note that the financial section of this report—prepared by 
8

an independent auditor—concluded that DoS’s financial and accounting system, as of 

September 30, 2006, was inadequate and that there was a risk of materially misstating 

financial information under current conditions. The auditor found weaknesses in internal 

controls that it discussed in the financial section of the DoS Performance and 

Accountability Report for Fiscal Year 2006 including: 

• security of information systems networks 

• financial management system’s noncompliance with the requirements of the Federal 

Financial Management Improvement Act of 1996 

• management of unliquidated obligations 

• recording and related depreciation of real property 

• implementation of Managerial Cost Accounting Standards 

The Independent Auditor’s Report noted that, as of November 2006, DoS was unable to 

provide complete financial statements or respond to requests for evidential material in a 

timely manner. As a result, the independent auditor was not able to perform auditing 

procedures to satisfy itself as to the accuracy of the 2006 financial statements in time to 

meet a November 15, 2006, deadline imposed by the Office of Management and Budget. 

Subsequently, on December 12, 2006, the independent auditor reported that the DoS 

provided adequate documentation to support the amounts reported on the financial 

statements, together with completed financial statements. The independent auditor further 

reported that it had satisfied itself that the amounts presented in DoS’s restated 2006 

financial statements are presented fairly in all material respects in conformity with 

accounting principles generally accepted in the United States of America. 

Use of Computer-Processed Data

To perform our audit, we used data from DoS’s automated accounting systems, which we did 

not independently audit. Aspects of these systems were reported as unreliable in the DoS 

Performance and Accountability Report for Fiscal Year 2006. We did not test any of the 

general and application controls of the automated systems we obtained data from. However, 

in determining data validity of the information we used from these systems, we compared 

selected accounting system information to selected source documents (including grant 

agreements, interagency agreements, contracts, and disbursement invoices). We found that 

the obligation and disbursement documents reviewed agreed with amounts recorded in the 

accounting system and that disbursements could be matched with pre-existing obligations. As 

a result of our comparison, we determined that the data was sufficiently reliable to accurately 

portray whether there were unmatched disbursement control issues. 
9

Prior Coverage 

We reviewed applicable reports issued by SIGIR and the U.S. Army Audit Agency: 

• Review of Iraq Relief and Reconstruction Fund Unmatched Disbursement

(SIGIR-06-043, January 30, 2007) 

• Improper Obligations Using the Iraq Relief and Reconstruction Fund (IRRF 2) 

(SIGIR-06-040, January 30, 2007)

• Review of Administrative Task Orders for Iraq Reconstruction Contracts (SIGIR06-028, October 23, 2006)

• Interim Audit Report on Improper Obligations Using the Iraq Relief and 

Reconstruction Fund 2 (SIGIR-06-037, September 22, 2006) 

• Fund Accountability for Fiscal Year 2004 Iraq Relief and Reconstruction Funds 

(U.S. Army Audit Agency-A-2006-0046-ALA, January 31, 2006) 

We performed this review from October 2006 through April 2007 in accordance with 

generally accepted government auditing standards. 

- - - - 

This report is provided for your information and use. This report does not contain any 

recommendations. On April 19, 2007, we discussed and coordinated the content and facts in 

this report with the DoS Deputy Chief Financial Officer. As agreed at this meeting, 

management comments are not required or expected. 

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

please contact Mr. Joseph T. McDermott (703-428-1100 / joseph.mcdermott@sigir.mil); or 

Mr. Steven H. Sternlieb (703-428-0240 / steven.sternlieb@sigir.mil). For the report 

distribution, see Appendix A. For a list of the audit team members, see Appendix B. 

 Stuart W. Bowen, Jr. 

 Special Inspector General for Iraq Reconstruction 

cc: See Distribution 
10

Appendix A. Report Distribution 

Department of State 

Secretary of State 

Senior Advisor to the Secretary and Coordinator for Iraq 

Director of U.S. Foreign Assistance/Administrator, U.S. Agency for International 

Development 

 Director, Office of Iraq Reconstruction 

 Assistant Secretary for Resource Management/Chief Financial Officer, 

 Bureau of Resource Management* 

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 

Under Secretary of Defense (Comptroller)/Chief Financial Officer 

 Deputy Chief Financial Officer 

 Deputy Comptroller (Program/Budget) 

Deputy Assistant Secretary of Defense-Middle East, Office of Policy/International 

Security Affairs 

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 

Chief Financial Officer, U.S. Army Corps of Engineers 

Auditor General of the Army 

U.S. Central Command

Commanding General, Multi-National Force-Iraq 

Commanding General, Multi-National Corps-Iraq 

Commanding General, Multi-National Security Transition Command-Iraq 

Commander, Joint Area Support Group-Central 

*Recipient of the draft audit report 
11

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 

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 Organizations, Democracy and 

Human Rights 

Subcommittee on International Development and Foreign Assistance, Economic 

Affairs and International Environmental Protection 

Subcommittee on Near East and South and Central Asian Affairs 

Senate Committee on Homeland Security and Governmental Affairs 

Subcommittee on Federal Financial Management, Government Information, Federal 

Services and International Security 

Permanent Subcommittee on Investigations 

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 State, Foreign Operations, and Related Programs 

House Committee on Armed Services 

House Committee on Oversight and Government Reform 

Subcommittee on Government Management, Organization, and Procurement 

Subcommittee on National Security and Foreign Affairs 

House Committee on Foreign Affairs 

Subcommittee on Middle East and South Asia 

Subcommittee on International Organizations, Human Rights, and Oversight 
12

Appendix B. 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 members who conducted the audit and contributed to the report include: 

Karen D. Bell 

Shawn D. Kline 

B. Quinton Lynch 

Richard P. McVay 

Robert L. Pelletier 

Steven H. Sternlieb 

Charles W. Thompson 
13

SIGIR’s Mission Regarding the U.S. reconstruction plans, programs, 

and operations in Iraq, the Special Inspector General 

for Iraq Reconstruction provides independent and 

objective: 

• oversight and review through comprehensive 

audits, inspections, and investigations 

• advice and recommendations on policies to 

promote economy, efficiency, and effectiveness 

• deterrence of malfeasance through the prevention 

and detection of fraud, waste, and abuse 

• information and analysis to the Secretary of 

State, the Secretary of Defense, the Congress, 

and the American people through Quarterly 

Reports 

Obtaining Copies of SIGIR 

Reports and Testimonies 

To obtain copies of SIGIR documents at no cost, go 

to SIGIR’s Web site (www.sigir.mil). 

To Report Fraud, Waste, 

and Abuse in Iraq Relief 

and Reconstruction 

Programs 

Help prevent fraud, waste, and abuse by reporting 

suspicious or illegal activities to the SIGIR Hotline: 

• Web: www.sigir.mil/submit_fraud.html 

• Phone: 703-602-4063 

• Toll Free: 866-301-2003 

Congressional Affairs Marthena Cowart 

Assistant Inspector General for Congressional 

 Affairs 

Mail: Office of the Special Inspector General 

 for Iraq Reconstruction 

 400 Army Navy Drive 

 Arlington, VA 22202-4704 

Phone: 703-604-0368 

Email: marthena.cowart@sigir.mil 

Public Affairs Denise Burgess 

Assistant Inspector General for Public Affairs 

Mail: Office of the Special Inspector General 

 for Iraq Reconstruction 

 400 Army Navy Drive 

 Arlington, VA 22202-4704 

Phone: 703-428-1217 

Fax: 703-428-0818 

Email: PublicAffairs@sigir.mil