SIGAR Audit-09-3 Management Information Systems 

A Better Management Information System Is Needed to 

Promote Information Sharing, Effective Planning, and 

Coordination of Afghanistan Reconstruction Activities

July 30, 2009
OFFICE OF THE SPECIAL INSPECTOR GENERAL FOR AFGHANISTAN 

RECONSTRUCTION 

SIGAR Audit-09-3 Management Information Systems Page i 

July 30, 2009

The Honorable Karl W. Eikenberry

U.S. Ambassador to Afghanistan

General David Petraeus, USA

Commander, U.S. Central Command

General Stanley A. McChrystal

Commander, U.S. Forces Afghanistan and

 International Security Assistance Forces 

Alonzo L. Fulgham

Acting Administrator

U.S. Agency for International Development

General Richard P. Formica

Commanding General, 

Combined Security Transition Command – Afghanistan

Colonel Michael McCormick

Commander, Afghanistan Engineering District

U.S. Army Corps of Engineers 

This report examines the use of management information systems at key U.S. agencies and commands 

to track and report on reconstruction activities in Afghanistan. Several agencies and commands—the 

State Department, U.S. Embassy Kabul; the U.S. Agency for International Development; U.S. Central 

Command; U.S. Forces –Afghanistan and Combined Security Transition Command – Afghanistan; and the 

U.S. Army Corps of Engineers’ Afghanistan Engineer District—serve a key role in the implementation of 

U.S.-funded reconstruction, security, and development programs in Afghanistan. Based on SIGAR’s 

findings, we concluded that an integrated management information system for all U.S. reconstruction 

activities in Afghanistan would provide essential information for decision-makers and stakeholders to 

better plan, coordinate, monitor, and report on U.S. activities. We are recommending that the U.S. 

civilian agencies and military commands work together toward developing an interagency information 

management system for Afghanistan reconstruction.
SIGAR Audit-09-3 Management Information Systems Page ii

A summary of our report is on page iii. The audit was conducted by the Office of the Special Inspector 

General for Afghanistan Reconstruction under the authority of Public Law 110-181, and the Inspector 

General Act of 1978, as amended. When preparing the final report, we considered written comments

from the U.S. Agency for International Development, U.S. Central Command, and the Combined Security 

Transition Command - Afghanistan on a draft of this report. Copies of their comments are included in 

appendices II-IV of this report. In addition, we also considered informal comments received from the 

U.S. Embassy Kabul. 

John Brummet

Assistant Inspector General for Audits 

Office of the Special Inspector General for Afghanistan Reconstruction
SIGAR Audit-09-3 Management Information Systems Page iii

SIGAR RESULTS

The U.S. Government has appropriated about $38 billion to fund reconstruction and development 

activities in Afghanistan since 2001. This report examines the use of management information systems

by U.S. agencies and commands to track and report on reconstruction efforts in Afghanistan and the 

extent to which these systems are integrated. We conducted our review from March to June 2009 in 

Kabul, Afghanistan where we obtained information from documents and interviews with U.S. officials, 

from the Department of State, the U.S. Agency for International Development, and the Department of 

Defense. Our work was conducted in accordance with generally accepted government auditing 

standards. 

What SIGAR Reviewed

Key U.S. agencies and commands in Afghanistan have management information systems for collecting 

data on their reconstruction activities, but there is no single management information system that

provides complete and accurate information of all completed, underway, and planned reconstruction 

activities. While these U.S. entities indicated they utilize fairly mature and established management 

information systems for financial and accounting purposes, the availability and use of management 

information systems for project management varied significantly and provided little opportunity for 

sharing information without considerable effort. Sharing of reconstruction information between 

agencies and commands typically occurs through periodic meetings and manually intensive processes 

involving spreadsheets, presentations, and other ad hoc reports. An integrated management 

information system that provides a common operating picture of all U.S. reconstruction activities in 

Afghanistan would provide essential information for the decision-makers to better plan, coordinate, 

monitor, and report on U.S. activities. Without an effective management information system or other 

means to provide a complete view of reconstruction efforts undertaken by the various U.S. entities 

operating in Afghanistan, there is an increased chance of duplication of efforts, conflicting ventures, and 

overall wasted resources. Senior representatives from the key agencies and commands we met with 

agreed that there would be a benefit in having visibility into the projects undertaken by other entities. 

In June 2009, at the direction of the National Security Council’s Deputies Committee, the U.S. Agency for 

International Development completed a study assessing the feasibility of a joint information 

management system for reconstruction activities. A more formal, fully-coordinated effort among key 

U.S. Government implementing entities is now needed to jointly assess current information systems and 

develop the requirements for an integrated management information solution. 

What SIGAR Found

To provide a complete view of U.S. reconstruction efforts in Afghanistan, SIGAR recommends that U.S. 

civilian agencies and military commands work together toward developing an integrated management 

information system, or comparable integrated information solution, for Afghanistan reconstruction 

activities that provides a common operating picture of reconstruction programs and projects. The U.S. 

Agency for International Development, U.S. Central Command, and the Combined Security Transition 

Command-Afghanistan generally concurred with the report’s recommendations. They also cautioned 

that the development of an integrated management information system would be a challenging effort, 

raising various issues that should be discussed and considered in the implementation of these 

recommendations. Similar comments regarding the recommendations and challenges were expressed

by the U.S. Coordinating Director for Development and Economic Assistance at the U.S. Embassy Kabul. 

What SIGAR Recommends
SIGAR Audit-09-3 Management Information Systems Page iv

TABLE OF CONTENTS

Objectives and Scope 1 

Background 1 

U.S. Management Information Systems for Afghanistan Reconstruction 3 

are Not Integrated Across U.S. Agencies and Commands

Conclusions 7 

Recommendations 7 

Comments 8 

Appendix I: Scope and Methodology 9 

Appendix II: Comments from the U.S. Agency for International Development 10 

Appendix III: Comments from the U.S. Central Command 12

Appendix IV: Comments from the Combined Security Transition Command – Afghanistan 15

 

Abbreviations

CSTC-A Combined Security Transition Command–Afghanistan

ICMAG Integrated Civil-Military Action Group

ISAF International Security Assistance Force

SIGAR Special Inspector General for Afghanistan Reconstruction

USAID U.S. Agency for International Development

USFOR-A U.S. Forces–Afghanistan
SIGAR Audit-09-3 Management Information Systems Page 1 

A Better Management Information System Is Needed to 

Promote Information Sharing, Effective Planning, and Coordination of 

Afghanistan Reconstruction Activities

OBJECTIVES AND SCOPE

This report examines the use of management information systems by key U.S. agencies and commands 

to track and report on reconstruction activities in Afghanistan and the extent to which these systems are 

integrated. We obtained information from documents and interviews with key U.S. Government 

agencies and commands responsible for reconstruction and development efforts in Afghanistan, 

including the Department of State and the U.S. Agency for International Development at the U.S. 

Embassy Kabul; U.S. Forces-Afghanistan and its subordinate commands, the Combined Security

Transition Command-Afghanistan and the Combined Joint Task Force-101; and the U.S. Army Corps of 

Engineers’ Afghanistan Engineer District.1

 Specifically, we reviewed the management information 

systems used by each of these entities to collect and track information and to report on their 

reconstruction efforts. We did not evaluate the accuracy or completeness of data in those systems. We 

conducted work in Kabul, Afghanistan, from March to July 2009. We conducted this performance audit 

in accordance with generally accepted government auditing standards. 

BACKGROUND

Since 2001, the United States has appropriated about $38 billion in support of reconstruction efforts in 

Afghanistan.

2

To execute these strategies, a complex coalition of international support is involved in bringing 

assistance and aid to the people of Afghanistan and the Government of the Islamic Republic of 

Afghanistan. The International Security Assistance Force (ISAF), a North Atlantic Treaty Organization-led 

coalition of 42 contributing countries, operates under the authority of the United Nations Security 

Council. ISAF is organized into five Regional Commands, which include the 26 provincial reconstruction 

teams responsible for reconstruction activities at the provincial level. In addition to the international 

support coordinated by ISAF, a number of U.S. agencies and commands play a key role in the 

implementation of U.S.-funded reconstruction activities in Afghanistan.

In addition, the international community has pledged $25 billion in support of 

reconstruction efforts. Recent statements by leadership of the U.S. Government and the governments 

of its international partners have indicated plans to increase the level of financial and military support 

for Afghanistan over the coming years. Providing the strategic framework for the on-going efforts in 

Afghanistan are the Afghanistan National Development Strategy and the new U.S. Government strategy 

for Afghanistan and Pakistan. Both strategies demand robust oversight for the entire reconstruction 

program.

 

1

In June 2009, the 82nd Airborne Division assumed command of the Combined Joint Task Force from the 101st

Airborne Division.

2

This amount includes funds appropriated in the 2009 Supplemental Appropriations for Iraq, Afghanistan, Pakistan, 

and Pandemic Flu (P.L. 111-32).
SIGAR Audit-09-3 Management Information Systems Page 2 

The U.S. Embassy in Kabul is the principal authority for all Department of State and other U.S. agency 

activities in Afghanistan. The U.S. Agency for International Development (USAID) is the key agency for 

implementing many of the reconstruction and development efforts in Afghanistan. In addition, the U.S. 

Army Corps of Engineers’ Afghanistan Engineer District provides engineering support to reconstruction 

efforts for the Departments of Defense and State, and for USAID. 

In October 2008, the U.S. Central Command established U.S. Forces–Afghanistan (USFOR-A) to 

consolidate U.S. military forces operating in Afghanistan under one unified command. USFOR-A and its 

sub-commands—the Combined Joint Task Force-Afghanistan and the Combined Security Transition 

Command-Afghanistan (CSTC-A) —provide support to ISAF. The Combined Joint Task Force 101 is the 

command authority responsible for the 12 U.S.-led provincial reconstruction teams in Afghanistan. 

CSTC-A is responsible for managing the training and equipment programs for the Afghan National 

Security Force. In addition, training support for the Afghan National Police is provided, in coordination 

with CSTC-A, by the Department of State’s International Narcotics and Law Enforcement Affairs Bureau.

U.S. MANAGEMENT INFORMATION SYSTEMS FOR AFGHANISTAN RECONSTRUCTION ARE NOT 

INTEGRATED ACROSS U.S. AGENCIES AND COMMANDS

Accurate and timely information helps decision-makers to plan, coordinate, monitor, and report on

activities and, if necessary, take appropriate corrective actions. While the key agencies and commands 

indicate that they utilize fairly mature and well-established management information systems for 

financial and accounting purposes, the availability and use of these systems for project management 

varied significantly and provided little opportunity for sharing information without considerable effort. 

Information shared between U.S. agencies and commands conducting reconstruction activities is 

typically done using periodic meetings and manually intensive processes that include spreadsheets, 

presentations, and other ad hoc reports. An integrated management information system that provides 

a common operating picture of reconstruction efforts by all entities in Afghanistan would provide useful 

information to decision-makers so that they can better plan and coordinate the total effort.3

 Currently 

there is no single management information system available to provide a common operating picture 

across all reconstruction agencies and commands of past, present, and future reconstruction efforts. As 

a result, without an effective management information system or other means to provide a crossorganizational view of reconstruction efforts undertaken by the various agencies and commands 

operating in Afghanistan, there is an increased chance of duplication of efforts, conflicting ventures, and 

overall wasted resources. Senior representatives from key U.S. agencies and commands told us that

there would be a benefit in having more visibility into the reconstruction activities undertaken by other 

U.S. entities in Afghanistan. In June 2009, at the direction of the National Security Councils Deputies 

Committee, USAID completed a study that assessed available opportunities to create a joint system for 

information sharing of Afghanistan reconstruction activities. 

Generally, there are two types of information systems used to track and report on reconstruction 

efforts: financial data systems and project tracking systems. Table 1 provides a summary of the most 

prominent management information systems used by five key U.S. agencies and commands, or subMultiple Management Information Systems Used in U.S. Reconstruction Efforts

 

3

We use the term “common operating picture” to refer to the entire Afghanistan reconstruction program across all 

U.S. agencies and commands to include their past, present, and planned future projects and programs.
SIGAR Audit-09-3 Management Information Systems Page 3 

commands, responsible for reconstruction activities in Afghanistan. According to U.S. government

officials, none of the financial or project information managed by the reconstruction entities listed in the 

table below is shared directly with any of the other entities in a systematic way. Further, the systems 

listed in table 1 are of varying complexity and capability and therefore present an added challenge for 

any information solution that would integrate financial and project tracking data.

Table 1: Management Information Systems Used by U.S. Government Agencies and Commands for 

Reconstruction Activities in Afghanistan

U.S. Agency or Command Financial Data Systems Project Tracking Systems

U.S. Agency for International 

Development

Worldwide Financial Management 

System

Ariba Acquisition Management 

Systems

GeoBase 

Infrastructure Project Management 

and Reporting Database 

Spreadsheets

Department of State, 

Bureau of International Narcotics and 

Law Enforcement Affairs

Resource Management Tool

Standard Financial System

Spreadsheets 

Presentation slides

U.S. Forces - Afghanistan 

 and Combined Joint Task Force 

Navigator

Standard Financial System

Combined Information Data 

Network Exchange

Combined Security Transition 

Command – Afghanistan 

Navigator

Standard Financial System

Spreadsheets

Presentation slides

U.S. Army Corps of Engineers’ 

Afghanistan Engineer District

Corps of Engineers Financial 

Management System

Resident Management System 

Promise (P2) application system

Primavera

Source: USAID, Department of State, USFOR-A, CSTC-A, U.S. Army Corps of Engineers’ Afghanistan Engineer

District.

The financial data systems used to manage financial information on reconstruction projects and 

activities in Afghanistan vary by agency or command from fairly mature and well established systems to 

locally collected and consolidated systems. For example, the financial data systems used by USAID, 

USFOR-A and its sub-commands, and the U.S. Army Corps of Engineers’ Afghanistan Engineer District, 

are integrated throughout their respective departments, allowing for centralized fiscal and budgetary 

tracking and reporting processes with data input coordinated between the authorized field units up 

through the higher agency or command levels. In another example, financial data for reconstruction 

activities under the Combined Joint Task Force-101 are collected and input into the system at the 

provincial reconstruction team level using a local resource management tool and then subsequently 

rolled up and included in the Standard Financial System of the Department of Defense. 

The project tracking systems we reviewed in Afghanistan were generally structured to meet the 

immediate local requirements rather than a department-level requirement for program information. 
SIGAR Audit-09-3 Management Information Systems Page 4 

These systems varied from integrated organizational systems4

USAID officials stated that they have developed some independent databases such as GeoBase and the 

Infrastructure Project Management and Reporting Database for project tracking. However, neither 

database links directly to other data sources. Project data is collected and recorded at the field level 

using a local data collection tool, such as a spreadsheet. This data is often manually rolled up and/or 

merged with other agency data and sometimes included in one of the independent databases. As this 

data is passed from one source to the next, there is a risk that the integrity of the data could be 

compromised. USAID officials acknowledged the potential risk of introducing data integrity and 

accuracy errors. In addition, these officials stated that USAID has an effort underway to develop a new 

management information system intended to better integrate financial and project data and minimize 

the manual manipulation of the data once recorded. 

to independently managed databases, to 

spreadsheets and presentation slides. For example, the U.S. Army Corps of Engineers’ Afghanistan 

Engineer District uses an integrated organizational system. According to officials from the Afghanistan 

Engineer District, their project tracking system interfaces with their financial management system, 

allowing for accounting and project data to be shared and verified between the two systems. This 

interface between the two systems minimizes the risk associated with entering data multiple times and 

potentially introducing data integrity and accuracy errors. The integration of the financial and project 

information allows decision-makers at the U.S. Army Corps of Engineers and its Afghanistan Engineer 

District to obtain timely and complete information, allowing them to assess project progress and, when 

necessary, implement corrective actions, according to these officials. 

Management Information Systems Lack Integration Across U.S. Agencies and Commands 

To effectively plan, coordinate, monitor, and report on U.S. reconstruction and development activities in

Afghanistan, agencies and commands need a system for sharing and integrating information from 

existing systems with varying complexity, and this needs to be done in a consistent and timely way. The 

officials we met with from the key reconstruction agencies and commands indicated they did not have a 

management information system in place that provides a common operating picture across all U.S. 

Government activities. Senior U.S. Government officials we interviewed expressed an interest in having 

access to a management information system that could provide a common operating picture. They 

cited numerous benefits such a system could provide. These include: 

• enhancing unity of effort, 

• minimizing duplication of effort, 

• identifying areas saturated with a particular form of assistance and others that have not 

received adequate attention, 

• providing better coordination and oversight capability, 

• providing a comprehensive historical record to mitigate the effects of personnel and unit

rotations, and

• providing the capability for more thorough data analysis of efforts.

 

4

An integrated organizational system is one that directly links data from multiple information systems.
SIGAR Audit-09-3 Management Information Systems Page 5 

In addition, U.S. officials we interviewed noted that time provided to support a new management

information system would be offset by the value added of such a system and time saved in no longer 

having to manually generate reports or acquire external data from other commands. However, these 

officials also expressed concern that data for a new system should have a focused purpose and not be 

collected just for the sake of collecting data. The U.S. Embassy in Kabul established the Integrated CivilMilitary Action Group (ICMAG) in November 2008 with the intention that this group would better align 

actions of U.S. Government civilian and military agencies in support of an integrated counter-insurgency 

strategy.5

USAID has taken some steps towards the development of an integrated management information 

system. According to USAID officials, in late 2008, the National Security Council’s Deputies Committee 

identified a need for a development tracking database in Afghanistan. In January 2009, USAID provided

an initial report and recommended further study to assess the feasibility of a Joint Management 

Information System, which was approved by the National Security Council’s Deputies Committee. USAID 

awarded a contract for the assessment and the contractor conducted the assessment from February to 

April 2009.

 Representatives from the ICMAG stated that having a management information system that 

provides a common operating picture across all U.S. Government reconstruction agencies and 

commands would be a valuable tool.

6

 The contractor delivered the final report on the results to USAID in June 2009.

7

While this assessment was a good step toward developing an integrated management information 

system, SIGAR noted, in discussions with USAID, several potential weaknesses in the study. For 

example, the assessment excluded CSTC-A and U.S. Army Corps of Engineers’ Afghanistan Engineer 

District in the feasibility assessment, although the two entities together are responsible for over $20

billion in reconstruction activities. Furthermore, the assessment proposed reliance on the ICMAG for 

unified data management and control responsibilities, although discussions SIGAR had with ICMAG 

officials indicated they did not have the technical expertise to do this. In addition, the assessment 

proposed the establishment of a Unified Change Control Management Board to review or approve any 

change recommendation for the joint management information system, but did not suggest

membership or participation in the Board by CSTC-A or U.S. Army Corp of Engineers’ Afghanistan 

Engineer District. In June 2009, USAID officials stated that any future actions regarding the development 

or establishment of a Joint Management Information System were pending discussion with the U.S. 

Ambassador to Afghanistan. 

 The 

assessment included recommendations for a development strategy, design requirements, and change 

management control that could be used as a basis for a broader coordinated effort to develop a robust 

system to share information on reconstruction efforts in Afghanistan. 

Further efforts to develop a system to provide a common operating picture should consider lessons 

learned government-wide and in Iraq. The U.S. Congress and Office of Management and Budget have 

 

5

The Executive Working Group is comprised of the Deputy Chief of Mission, USFOR-A Deputy Commanding 

General, USFOR-A Military Advisor to the Ambassador, USAID Mission Director, Regional Command East Deputy 

Commanding General for Support, CSTC-A Deputy Commanding General for Programs, and Regional Command

South Deputy Commanding General for Stability.

6

USAID awarded the contract task order to the contractor using an existing contract.

7

Joint Management Information System Assessment Final Report, June 2009.
SIGAR Audit-09-3 Management Information Systems Page 6 

identified the importance of information technology management controls for U.S. agencies.

8

In November 2003, the U.S. Congress passed P.L. 108-106, the Emergency Supplemental Appropriations 

Act for Defense and for the Reconstruction of Iraq and Afghanistan. The Act established reporting and 

monitoring requirements on the implementing agencies in Iraq and appropriated $50 million to fund a 

solution for meeting these requirements in Iraq, which led to the development of the Iraq 

Reconstruction Management System. In Afghanistan, the National Security Council’s Deputies 

Committee identified the need for a common development tracking database which led to the USAID 

joint management information system assessment report. Additionally, U.S. Government officials we 

met with in Afghanistan acknowledged the benefits of an integrated management information system. 

 

Specifically, the Office of Management and Budget has issued guidance on integrated information 

technology modernization planning. While the overall information technology guidance does not 

specifically address multi-agency contingency operations such as those in Afghanistan or Iraq, legislative 

and executive action indicate the importance of utilizing basic principles for promoting better efficiency, 

effectiveness, and oversight in multi-agency operations. 

In Iraq, the Special Inspector General for Iraq Reconstruction has reviewed the management information 

systems used by U.S. agencies in Iraq and identified several issues that needed to be considered in a 

revision of the Iraq Reconstruction Management System.

9

• Organizational Accountability: Executive level leadership is necessary to provide long-term 

leadership and strategic guidance, resources management, and, issue resolution of coordinating 

working group.

 These issues included: 

• Data Quality: System designs must ensure data integrity, consistency, accuracy, and 

completeness. Designs should be scalable and flexible to allow for emerging requirements.

• Funding and Other Resource Responsibility: Identifying funding and resource requirements and 

sources for developing, operation and support, and maintaining the system are necessary for 

budgetary planning.

• Transferring Information to the Host Government: If data is to be transferred to the host 

government, design considerations should be made regarding what data will be transferred and 

how it will be delivered. A formal agreement defining the expected format of the data and the 

transfer process should be made with the host government and reviewed periodically.

 

 

8

40 U.S.C. 11311-11313 and see OMB, Management of Federal Information Resources, Circular A-130 (Washington, 

D.C., Nov. 28, 2000).

9

SIGIR has issued four reports on the management of information for reconstruction programs and activities in 

Iraq: Issues Related to the Use of the $50 Million Appropriation to Support the Management and Reporting of the 

Iraq Relief and Reconstruction Fund (SIGIR-05-026, January 2006); Management of Iraq Relief and Reconstruction 

Fund Program: The Evolution of the Iraq Reconstruction Management System (SIGIR-06-001, April 2006); Review of 

Data Entry and General Controls in the Collecting and Reporting of the Iraq Relief and Reconstruction Fund (SIGIR06-003, April 28, 2006); and, Comprehensive Plan Needed to Guide the Future of the Iraq Reconstruction 

Management System (SIGIR-08-021, July 2008).
SIGAR Audit-09-3 Management Information Systems Page 7 

CONCLUSIONS

The U.S. Government along with its international partners has made large investments in the 

reconstruction and development of Afghanistan over the last eight years and the number of civilian and 

military stakeholders involved requires significant coordinating efforts. Funding and personnel support 

is likely to increase in the near term, resulting in additional reconstruction and development projects for 

Afghanistan. However, U.S. Government leadership and stakeholders do not share a common

management information system to plan, coordinate, monitor, and report on reconstruction activities in 

an accurate, timely, and integrated way. The U.S. Government needs to develop an appropriate means 

to share integrated information in a timely manner across all U.S. Government stakeholders and 

decision-makers to effectively manage the assistance provided to the Government and people of 

Afghanistan. An integrated management information system, or comparable integrated information 

solution, for all U.S. Government implementing agencies and commands in Afghanistan, would provide 

essential information to decision-makers to assist in their planning and coordination of activities 

supporting the U.S. strategy for Afghanistan. Any solution for the integration of reconstruction 

information must account for the different methodologies for collecting data by the various agencies 

and commands. Senior officials from the key U.S. agencies and commands responsible for 

reconstruction agreed that having a system that generates a common operating picture would enhance 

their initiatives and provide additional benefits of accountability and transparency for project funds. 

USAID has taken the first steps towards the development of an integrated management information 

system. Additional effort, coordinated among key U.S. Government reconstruction implementers, is 

now needed to jointly assess current information systems and develop the requirements for an

integrated management information system or comparable integrated information solution. 

RECOMMENDATIONS

The development of an integrated management information system will require the participation and 

coordination of multiple agencies and commands. Therefore, we are addressing the three 

recommendations below to each of the key agencies and commands, so that they, together, will commit 

to developing an integrated information solution. 

• To provide a common operating picture of U.S. reconstruction programs and projects in 

Afghanistan, SIGAR recommends that the Secretary of State, Secretary of Defense, and the 

Acting Administrator of the U.S. Agency for International Development (in coordination with the 

U.S. Ambassador to Afghanistan and the Commanding General, U.S. Central Command) work 

together to jointly develop an integrated management information system, or comparable 

integrated information solution, for Afghanistan reconstruction activities. 

• SIGAR also recommends that the reconstruction stakeholders appoint an executive agent to 

coordinate the overall interagency development and implementation of an integrated 

management information system or comparable integrated information solution, including 

responsibilities for progress and issue resolution. 

• SIGAR recommends that the executive agent, once appointed, should work with stakeholder 

entities to, at a minimum, determine interagency requirements for an integrated management 

information system or comparable integrated information solution that takes into account the 
SIGAR Audit-09-3 Management Information Systems Page 8 

various systems and methods currently used to collect reconstruction data; develop a plan to 

ensure that data integrity, consistency, accuracy, and completeness are taken into consideration 

in any system development; and identify funding and resource requirements to implement the 

development and sustainment of the system.

COMMENTS

USAID, U.S. Central Command, and CSTC-A provided written comments on a draft of this report, which 

are included in appendixes II-IV. We also received comments from the State Department that stated

that the Coordinating Director for Development and Economic Assistance at the U.S. Embassy Kabul

concurred that the development of an integrated management information system is a laudable 

objective, but that it would be difficult to realize. USAID also provided technical comments which we 

incorporated in this report, as appropriate. 

USAID, U.S. Central Command, and CSTC-A generally concurred with the report’s recommendations. 

USAID stated that an integrated management information system is needed, but it would be timeconsuming to establish such a system considering the constraints of the operating environment. USAID 

discussed steps taken to meet specific information requirements and standards and said it will continue 

to work with other agencies to determine what system or systems would best enable the sharing of 

information for decision-making. U.S. Central Command partially concurred with our recommendations 

and suggested the consideration of existing systems or systems under development as a possible 

solution. The Command also suggested that sharing reconstruction data with non-governmental 

organizations working in Afghanistan would provide transparency to the international community and 

reduce duplication of efforts. In addition, U.S. Central Command stated that the term “common 

operating picture” is used to refer to a specific program and therefore suggested alternative wording. 

We have noted in this report that we are using the term common operating picture to refer to the entire 

Afghanistan reconstruction program across all U.S. agencies and commands to include their past, 

present, and planned future projects and programs. CSTC-A concurred with our recommendations and

stated that it will support their implementation. CSTC-A also suggested that U.S. Central Command 

serve as the executive agent to implement policies that will address the findings and recommendations 

identified in the report. 

We acknowledge that the development of an integrated information management system, or 

comparable integrated information solution, for all U.S. agencies and commands in Afghanistan presents 

challenges and will need to account for the different methodologies used for collecting data by the 

various agencies and commands. However, we believe that an integrated information solution is 

essential to providing information in a timely manner to all U.S. Government stakeholders and decisionmakers to effectively manage the assistance provided to the Government and people of Afghanistan; 

enhance their initiatives; and provide additional benefits of accountability and transparency for project 

funds.
SIGAR Audit-09-3 Management Information Systems Page 9 

Appendix I: Scope and Methodology

We examined management information systems and how they are used by U.S. government agencies 

and commands to plan, execute, monitor, and report on reconstruction in Afghanistan and the extent to 

which these systems are integrated to provide a complete operating picture of reconstruction activities. 

During our audit we met with key U.S. Government agencies and commands conducting reconstruction 

and development efforts in Afghanistan. We reviewed and discussed the various management 

information systems—financial and project—used to track and report on reconstruction activities and 

projects. We did not evaluate the accuracy or completeness of those management information systems. 

We conducted our audit from March to July 2009, in Kabul, Afghanistan. We conducted our work at the 

U.S. Embassy, the U.S. Agency for International Development, U.S. Forces–Afghanistan and its subcommands, the Combined Security Transition Command–Afghanistan and the Combined Joint Task 

Force 101, and the U.S. Army Corps of Engineers’ Afghanistan Engineer District where we reviewed 

documents and interviewed officials responsible for operations, management, and reporting of 

reconstruction information. We also interviewed officials at the International Security Assistance Force

to discuss their collection, management, and reporting of reconstruction information.

We conducted this performance audit in accordance with generally accepted government auditing 

standards. Those standards require that we plan and perform the audit to obtain sufficient, appropriate 

evidence to provide a reasonable basis for our findings and conclusions based on our audit objectives. 

We believe the evidence obtained provides a reasonable basis for our findings and conclusions based on 

our audit objectives. The audit was conducted by the Office of the Special Inspector General for 

Afghanistan Reconstruction under the authority of Public Law 110-181, and the Inspector General Act of 

1978, as amended. 
SIGAR Audit-09-3 Management Information Systems Page 10

Appendix II: Comments the U.S. Agency for International Development
SIGAR Audit-09-3 Management Information Systems Page 11
SIGAR Audit-09-3 Management Information Systems Page 12

Appendix III: Comments from the U.S. Central Command 
SIGAR Audit-09-3 Management Information Systems Page 13
SIGAR Audit-09-3 Management Information Systems Page 14
SIGAR Audit-09-3 Management Information Systems Page 15

Appendix IV: Comments from the Combined Security Transition Command – Afghanistan
SIGAR Audit-09-3 Management Information Systems Page 16

 (This report was conducted under the audit project code SIGAR-001A)
_________________________________________________________________________________ 

SIGAR’s Mission The mission of the Special Inspector General for Afghanistan

Reconstruction is to enhance oversight of programs for the 

reconstruction of Afghanistan by conducting independent and 

objective audits, inspections, and investigations on the use of 

taxpayer dollars and related funds. SIGAR works to provide 

accurate and balanced information, evaluations, analysis, and 

recommendations to help the U.S. Congress, U.S. agencies, and 

other decision-makers to make informed oversight, policy, and 

funding decisions to: 

• improve effectiveness of the overall reconstruction strategy 

and its component programs; 

• improve management and accountability over funds 

administered by U.S. and Afghan agencies and their 

contractors; 

• improve contracting and contract management processes;

• prevent fraud, waste, and abuse; and 

• advance U.S. interests in reconstructing Afghanistan.

 

Obtaining Copies of SIGAR To obtain copies of SIGAR documents at no cost, go to 

Reports and Testimonies SIGAR’s Web site (www.sigar.mil). SIGAR posts all released 

 reports, testimonies, and correspondence on its Web site.

To Report Fraud, Waste, and To help prevent fraud, waste, and abuse by reporting 

Abuse in Afghanistan allegations of fraud, waste, abuse, mismanagement, and

Reconstruction Programs reprisal contact SIGAR’s hotline: 

 

• Web: www.sigar.mil/fraud

• Email: hotline@sigar.mil

• Phone Afghanistan: +93 (0) 700-10-7300 

• Phone DSN Afghanistan 318-237-2575 

• Phone International: +1-866-329-8893 

• Phone DSN International: 312-664-0378 

• U.S. fax: +1-703-604-0983 

Public Affairs Public Affairs Officer

• Phone: 703-602-8742 

• Email: PublicAffairs@sigar.mil 

• Mail: SIGAR Public Affairs

400 Army Navy Drive

Arlington, VA 22202