SPECIAL INSPECTOR GENERAL FOR IRAQ RECONSTRUCTION 

2530 Crystal Drive • Arlington, Virginia 22202 

April 26, 2012 

LETTER FOR U.S. SECRETARY OF DEFENSE 

 U.S. SECRETARY OF STATE 

 U.S. AMBASSADOR TO IRAQ 

SUBJECT: Interim Report on Spend Plans for Fiscal Years 2011-2012 Iraq Security Forces 

Funds (SIGIR 12-015) 

This letter addresses the Special Inspector General for Iraq Reconstruction’s (SIGIR) review of 

the status of the $1.5 billion appropriated to the Iraq Security Forces Fund (ISFF) through the 

Defense and Full-Year Continuation Appropriations Act, 2011 (Public Law 112-10). These 

funds allow the Department of Defense to train, equip, and maintain Iraq’s security forces1 and 

are available for use in fiscal years (FY) 2011 and 2012. 

As of March 20, 2012, the Office of Security Cooperation–Iraq (OSC-I) 2 has obligated about 

$243.1 million of 2011/2012 ISFF. Obligations have been made on purchases such as 

ammunition, spare parts, vehicles, training, and sustainment support. Any remaining unobligated 

funds will expire on September 30, 2012, at which time they can no longer be used for new 

obligations.3

 After a review of Iraq’s security forces requirements and current conditions, OSC-I 

now expects that it will not need all of the $1.5 billion. Because of the reduced planned 

spending, the Under Secretary of Defense (Comptroller) requested Congressional approval for 

reprogramming 2011/2012 ISFF to meet the Department’s other needs. The Under Secretary 

received authority to reprogram about $345 million of those funds on March 6, 2012. 

This interim report addresses the status of 2011/2012 ISFF obligations made as of March 20, 

2012 and OSC-I’s plan to obligate the remaining appropriated funds before they expire on 

September 30, 2012. Because a significant amount of funding remains available and revised 

spending plans are not yet finalized, SIGIR is continuing its examination of the 2011/2012 ISFF 

appropriations. Those results will be published later this year. 

Background 

There have been seven ISFF appropriations over the last seven years totaling $20.54 billion. 

From May 2005 to March 2011, Congress authorized and appropriated $19.04 billion in ISFF. 

 

1

 Iraq’s security forces are organized under the Ministry of Defense and Ministry of Interior. Iraqi security forces 

under the Ministry of Defense include the Army, Navy, Air Force, and Special Operations Forces. Security forces 

under the Ministry of Interior include the Iraqi police, special task forces, the Iraqi Intelligence Agency, and border 

security forces. 

2

 OSC-I assists the Government of Iraq by advising, training, and equipping their security forces. The office has 

authority over the management and allocation of the ISFF. 

3

 However, ISFF funds can be used to support changes to existing obligations after September 30, 2012. That is, 

ISFF can be used to pay for items that support obligations already made prior to September 30, 2012. 
2 

In January 2011, Congress authorized another $1.50 billion of ISFF in the National Defense 

Authorization Act for Fiscal Year 2011 (NDAA)4, and in April 2011, Congress appropriated 

those funds in the Department of Defense and Full-Year Continuation Appropriations Act, for 

2011.5

 Table 1 summarizes ISFF appropriations from May 2005 through April 2011. 

Table 1—ISFF Appropriations for Fiscal Years 2005 through 2011 as of March 20, 

2012 ($ in millions) 

Appropriation For 

Use in Fiscal 

Years 

Public Law 

No. 

Amount

Appropriateda Expiration Dateb

Funds Available 

Throughc

2005-2006 109-13 $5,490 9/30/2006 09/30/2011

2006-2007 109-234 $3,007 9/30/2007 09/30/2012

2006-2008 109-289 

110-28 $5,542 9/30/2008 09/30/2013

2008-2009 110-161 

110-252 $3,000 9/30/2009 09/30/2014

2009-2010 111-32 $1,000 9/30/2010 09/30/2015

2010-2011 111-212 $1,000 9/30/2011 09/30/2016

2011-2012 112-10 $1,500 9/30/2012 09/30/2017

Total $20,539 

Notes: 

a Appropriated funds must be obligated in the fiscal years(s) for which they were made available. 

b Appropriations expire on the date specified in the specific appropriation language. Funds cannot be used for new 

obligations after this date. 

c Expired funds can be used for up to five years to cover increases to existing obligations for the fiscal year(s) in 

which the funds were appropriated. 

Source: SIGIR analysis of DoD appropriation law and Financial Management Regulation. 

Congress specified the period of time each ISFF appropriation could be used. In each case, 

Congress made the funds available for periods between 12 and 19 months during which time 

funds would have to be obligated. Any funds not obligated within their designated period of 

availability are considered expired and therefore, not available for new obligations. However, 

they can be used for up to five years after they expire to pay for authorized increases to existing 

obligations made from the same appropriation. Any funds remaining after the five-year period 

must be returned to the U.S. Treasury. 

Responsibilities for training and equipping the Iraqi security forces formally transitioned from 

United States Forces-Iraq (USF-I) to OSC-I on October 1, 2011, but USF-I continued to obligate 

 

4

 Public Law 111-383, January 7, 2011, the Ike Skelton National Defense Authorization Act. 5

 Public Law 112-10, April 15, 2011, the Department of Defense and Full-Year Continuation Appropriations Act, 

2011. 
3 

2010/2011 ISFF until they ceased operations and departed Iraq on December 19, 2011.6

 

Although OSC-I assumed responsibilities for training and equipping Iraqi security forces on 

October 1, 2011, they were not designated by the Secretary of Defense as executor of ISFF until 

February 16, 2012, and therefore could not obligate ISFF until such date. According to OSC-I 

officials, no one was available to obligate funds during the transition period from December 

2011 to February 2012, although officials noted that they were able to validate projects and 

approve requirements during this period. 

OSC-I currently has approximately 157 Department of Defense personnel and is organized under 

the Chief of Mission at the U.S. Embassy in Iraq. OSC-I works in conjunction with the U.S. 

Embassy, the Government of Iraq (GOI), and international partners, conducting security 

cooperation to support Iraq’s continued development into a sovereign, stable, and long-term, 

self-reliant strategic partner. 

Requirements for GOI Cost-Share and Commitment 

The FY 2011 NDAA requires that the GOI bear some of the costs of purchases made with the 

2011/2012 ISFF and show a commitment to building the institutional capacity to maintain and 

sustain U.S.-purchased equipment when obligating ISFF funding. 7 The FY 2011 NDAA states 

that, “funds made available for the purchase of items or services for Iraqi security forces 

[through the ISFF] may not cover more than 80 percent of the item or service.” Therefore, the 

GOI or other sources would be expected to provide at least 20 percent of those costs. However, 

the FY 2011 NDAA allows exemptions to this requirement if the Secretary of Defense 

determines that the item(s) to be purchased is significant military equipment or that the item(s) is 

included on the United States Munitions List.8

 In either of these scenarios, ISFF could be used 

to pay 100% of the items or services. 

The FY 2011 NDAA also limits the amount of ISFF available for obligations to $1.0 billion (of 

the $1.5 billion authorized) until the Secretary of Defense certifies to Congress that the GOI has 

shown commitment to: 

 adequately build the logistics and maintenance capacity of the Iraqi security forces; 

 develop the institutional capacity to manage such forces independently; and 

 develop a culture of sustainment of equipment provided by the United States or acquired 

with United States assistance. 

The certification must include a description of the actions taken by the GOI that, in the 

Secretary’s judgment, support the certification. Once those actions are certified, the remaining 

$500 million could then be used for obligations. 

 

6

 Prior to the USF-I, the Multi-National Security Transition Command-Iraq had previously managed and allocated 

the ISFF for the Multi-National Force–Iraq, which was the custodian of ISFF. 7

 Public Law 111-383, January 7, 2011, Subtitle C, Section 1532. 

8

 The U.S. Munitions List is the part of the regulations (the International Traffic in Arms Regulations or ITAR) that 

define which defense articles and services are subject to licensing. 
4 

ISFF Purchases Processed Under the Foreign Military Sales Program 

The Under Secretary of Defense (Comptroller) issued a memorandum in June 2011 that stated 

2011/2012 ISFF expenditures be managed in cooperation with the Defense Security Cooperation 

Agency (DSCA), a Department of Defense agency that administers the Foreign Military Sales 

(FMS) program.9

 The FMS program is the government-to-government method for selling U.S. 

defense equipment, services, and training to foreign countries. FMS purchases are typically 

funded by a foreign government. In Iraq, however, the ISFF is currently being used to fund 

some of the purchases.10 

Prior to the memorandum, OSC-I officials stated that USF-I used more direct contracting than 

the FMS as a method for obligating the ISFF. For direct contracting, USF-I used several 

organizations including the Joint Contracting Command-Iraq/Afghanistan. When the USF-I 

disbanded, responsibility for these contracting actions moved to the U.S. Army Contracting 

Command, the U.S. Army Corps of Engineers, and the Rock Island Contracting Command. 

To begin an FMS case (funded by either the GOI or ISFF), the GOI sends a Letter of Request to 

OSC-I. OSC-I officials then forward the Letter of Request to DSCA, where a Letter of Offer and 

Acceptance is produced. Because many Letters of Request and corresponding Letters of Offer 

and Acceptance include technical details regarding the weapons or equipment, DSCA officials 

often send them to implementing agencies such as the Air Force or Army, which then forwards 

them to their Program Management offices for assistance. Once a Letter of Offer and 

Acceptance is completed, DSCA returns it to OSC-I, who then provide it to the GOI for its 

review and signature. It is only after the Letters of Offer and Acceptance are signed by all 

parties that contracting actions begin and funds can be obligated. 

In addition to the ISFF, funds from Foreign Military Financing (FMF) will also be used to 

purchase defense items and services under the FMS program for the GOI’s use. FMF funds are 

appropriated by Congress through the Department of State to be used to pay for purchases of 

U.S. defense items and services. According to the Department of State, FMF-funded grants 

enable coalition partners and allies to improve their defense capabilities and foster closer military 

relationships between the U.S. and recipient nations.11 

ISFF Used To Purchase Ammunition, Spare Parts, and Training, 

Among Other Items 

As of March 20, 2012, OSC-I has obligated over $243.1 million, and expended about $206.13 

million of 2011/2012 ISFF for items such as ammunition, night vision goggles, fire trucks, 

 

9

 According to OSC-I officials, they can still obligate ISFF funding through direct contracting, but they would need 

prior approval from DSCA. 

10 As of December 31, 2011, DSCA reported 421 FMS cases committed by the GOI. Of these FMS cases, 196 

(valued at over $7.8 billion) are funded by the GOI, and 225 (valued at over $2.5 billion) are funded by the U.S. 

Government. 

11 In its Congressional Budget Justification for FY 2012, the Department of State requested $1.00 billion for FMF 

overseas contingency operations in Iraq. According to the Department of State, the request reflects the transition of 

responsibility from military assistance programs from the Department of Defense to the Department of State, and 

allows for the continued development of the Iraqi military until the Iraqis become self-sufficient. 
5 

armored vehicles and accompanying spare parts, training, maintenance and sustainment 

packages, and travel, among other items. ISFF purchases are generally categorized into three 

groups: sustainment, equipment and transportation, and training. As of March 20, 2012, there 

were 30 purchases funded with the ISFF.12 Table 2 shows the items purchased, ISFF obligated 

amounts, and GOI cost-share contributions. 

 

 

12 Of these 30 purchases, 26 were processed through the FMS program and 4 were processed through direct 

contracting. 
6 

Table 2—Summary of 2011/2012 ISFF Purchases as of March 20, 2012 

Purchase Description Obligated Amount Expended 

Amount 

GOI CostShare 

1 Warfighter Focus Collective Training Contract $34,452,770 $15,767,023 0 

2 Joint Base Workshop–Vehicle Spare Parts & 

Maintenance Training 

$19,249,907 $1,376,165 0 

3 T-6 Aircraft Maintenance & Training $21,942,544 $21,942,544 $20,000,000 

4 King Aircraft Maintenance and Training $18,000,000 $18,000,000 $24,045,084 

5 Field Service Reps for Maintenance. of Heavy 

Equipment 

$844,016 $844,016 0 

6 Spare Parts for Armored Vehicles $21,379,999 $21,379,999 0 

7 Cessna 172 & 208 Aircraft Maintenance and 

Training 

$6,000,000 $6,000,000 $9,500,000 

8 Cessna 208 Aircraft Maintenance and Training $6,000,000 $6,000,000 $9,500,000 

9 407 Helicopter Maintenance and Training $34,801,296 $34,801,296 $55,000,000 

10 Cons. of Armored Vehicle Parts Before Shipping $150,000 $150,000 0 

11 Radiation Meters for Iraqi Army Bomb Disposal $69,803 $69,803 0 

12 Refurbishment of M198 Armored Vehicles $5,871,914 $5,871,914 0 

13 Support Setup and Install of Long Range Radar $988,610 $988,610 0 

14 Night vision goggles for Iraqi Special Forces $750,000 $750,000 0 

15 60 Meter Navy Offshore Support Vessel $6,321,420 $6,321,420 0 

16 407 Helicopter Passenger Cabin Enclosure Panel $3,591,353 $3,591,353 0 

17 Ammunition for Collective Training Contract $32,831,882 $32,831,882 0 

18 Training of Key Personnel for 407 Helicopters $2,378,397 $2,378,397 0 

19 Travel Costs for Ministry of Defense Personnel $117,000 $89,291 0 

20 Training for Iraqi Army Aviation Personnel $1,000,000 $1,000,000 0 

21 Travel and Course Costs for Aviation Training $1,000,000 $1,000,000 0 

22 Storage for Offshore Support Vessel Simulator $497,181 $254,793 0 

23 Fuses for Ammunition for Collective Training $27,697 $25,763 0 

24 Travel and Course Costs for Iraqi Air Force Training $3,733,210 $3,733,210 0 

25 Radar Control Training $4,000,000 $4,000,000 $6,621,747 

26 Unmanned Aerial Vehicle Training $5,000,000 $5,000,000 0 

27 M198, M113, and M88A1 Armored Vehicle Training $7,995,637 $7,995,637 0 

28 M2 50 Cal. Machine Guns for Armored Vehicles $3,905,110 $3,905,110 0 

29 Foreign Travel Costs for Ministry of Interior Forces $100,000 $9,091 0 

30 Fire-fighting vehicles for Iraqi Air Force $50,540 $50,540 0 

Total FY 2011 ISFFa $243,050,286 $206,127,857 $124,666,831b 

Notes: 

a Numbers are rounded to the nearest dollar. 

b The total cost of the items or services is the total of the ‘obligated amount’ plus the ‘GOI cost-share.’ 

Source: OSC-I. 

The majority of ISFF funds obligated as of March 20, 2012―about $238.99 million―has been 

used to support Iraq’s Ministry of Defense security forces. In particular, $17.59 million has been 
7 

used for equipment purchases, $162.82 million for equipment sustainment, and $58.58 million 

for training purposes. In contrast, about $4.01 million has been obligated for the Ministry of 

Interior’s forces; about $3.91 million was used to purchase armored security vehicles, and $.10 

million for travel.13 (See Appendix B, for ISFF funds obligated to Iraq’s Ministries of Defense 

and Interior.) 

GOI Contributes to the Cost of Some ISFF Purchases 

Table 2 shows that the GOI contributed about $124.67 million on 6 of the 30 purchases.14 Most 

of the contributions (about $118.05 million) were for equipment sustainment for Iraq’s Ministry 

of Defense security forces. Except for those items and services exempt from a cost-sharing 

requirement, the FY 2011 NDAA requires that ISFF fund no more than 80% of the costs of the 

items or services. For these six purchases, the GOI cost-share contributions range from 47.68% 

to 62.34% of the items’ or services’ total cost. The other 24 purchases were paid entirely with 

2011/2012 ISFF funds. According to OSC-I officials, these items and services are on the United 

States Munitions List. 

ISFF Obligations Remain Low 

OSC-I has obligated 16 percent, or $243.1 million of the $1.5 billion appropriated to the 

2011/2012 ISFF as of March 20, 2012. Any remaining unobligated funds will expire and can no 

longer be used for new obligations after September 30, 2012. 

OSC-I and DSCA officials noted several challenges in obligating 2011/2012 ISFF before they 

expire. First, it may take months before the OSC-I and the GOI finalize exactly what is to be 

purchased and complete all the necessary paperwork. Officials stated that it takes between four 

to eight months from the time OSC-I receives GOI’s Letters of Requests to the time the Letters 

of Offer and Acceptance are signed. It is only after the Letters of Offer and Acceptance are 

signed that funds can be obligated. Second, OSC-I did not receive formal authority from the 

Secretary of Defense to obligate the ISFF until February 2012. Furthermore, OSC-I officials 

stated that when USF-I received the 2011/2012 ISFF apportionment in May 2011 (Congress 

appropriated funds in April 2011), it was still concentrating on closing out prior years’ funding 

and did not focus on obligating new ISFF funding. Lastly, OSC-I officials stated that it is 

understaffed for the number of cases managed. 

Even with these challenges, OSC-I officials feel confident that they will be able to obligate most 

of the remaining 2011/2012 ISFF by September 30, 2012. OSC-I officials noted that they have 

79 GOI Letters of Request currently in process with an estimated value of $875 million. Of 

these Letters of Request, 69 are expected to have GOI cost-share contributions, and 10 will likely 

be funded entirely by the ISFF. 

 

13 According to OSC-I officials, DSCA determined that these travel costs are on the United States Munitions List, 

and therefore, do not require GOI cost-share contributions. 

14 Cost share amounts received from the GOI are placed into trust with the DSCA and separately tracked using trust 

sub-accounts. 
8 

Spending Plans for ISFF Changed 

In May 2011 the USF-I prepared a financial activity plan detailing how the $1.5 billion Congress 

appropriated in April 2011 for the 2011/2012 ISFF would be spent. The spend plan is included 

in Appendix C of this report. In October 2011, however, the USF-I Commanding General 

informed the Secretary of Defense that $500 million of the $1.5 billion would not be needed, and 

that the decrement would not significantly degrade the continued development of the Iraqi 

security forces. He made his decision “after a follow-up review of Iraqi security forces 

requirements under current operational and fiscal conditions.” The Commanding General further 

added that the “transition to Foreign Military Financing [2012] funding [would provide] the 

necessary means for continuing development of the [Iraqi security forces] capabilities.” In 

addition, difficulties in obtaining GOI’s commitment to build logistics, maintenance, and 

institutional capacity and to provide assurances that it can and will sustain and maintain the 

equipment―as required by the FY 2011 NDAA―also played a role in the decision to reduce 

spending to $1.00 billion. 

OSC-I, having taken over responsibilities for developing the Iraqi security forces from the USFI, prepared a new financial activity plan, dated February 2012, that reduced the planned ISFF 

spending to reflect the new lower $1.00 billion goal. Unlike the prior plan, the updated spend 

plan did not provide detail on exactly what was to be purchased, but rather overall totals for three 

main categories: sustainment, equipment and transportation, and training. 

Table 3 compares the May 2011 spend plan, based on a $1.5 billion budget, with the subsequent 

February 2012 updated plan, based on a $1.00 billion budget, by major category and affected 

GOI Ministry. The data shows that almost all of the reduction will be taken from items and 

services originally planned to be provided to Iraq’s Ministry of Defense forces. Only $3.4 

million would be reduced from the planned support to the Ministry of Interior forces. 
9 

Table 3—Summary of USF-I’s Financial Activity Plans for 2011/2012 ISFF 

($ in millions) 

Activity 

May 2011 Financial 

Activity Plan Change

February 2012 

Financial Activity Plan

Ministry of Defense 

 Sustainment $503.0 $(242.6) $260.4

 Equipment and Transportation $707.8 $(267.4) $440.4

 Training $170.5 $13.4 $183.9

 Subtotal $1,381.3 $(496.6) $884.7

Ministry of Interior 

 Sustainment $13.3 $1.1 $14.4

 Equipment and Transportation $98.1 $(4.9) $93.2

 Training $2.3 $0.4 $2.7

 Subtotal $113.7 $(3.4) $110.3

Quick Response Fund* $5.0 $0.0 $5.0

 Total 2011 ISFF $1,500.0 ($500.0) $1,000.0

Note: *Quick response funds, subset of the ISFF, allow OSC-I to meet short-notice and emergent Iraqi security forces requirement. 

Source: OSC-I. 

OSC-I officials stated that recent communications with the GOI, however, indicate a renewed 

commitment to logistics, maintenance, and sustainment. Because of this, OSC-I officials now 

estimate it can obligate more than $1.00 billion. In fact, they estimate that between $1.10 billion 

and $1.15 billion of 2011/2012 ISFF will be obligated by September 30, 2012. An updated 

spend plan reflecting the new estimates have not yet been finalized, however, OSC-I officials 

stated that a significant amount of ISFF will be realigned to support sustainment. 

As a result of the planned reduction in ISFF spending, the Under Secretary of Defense 

(Comptroller) requested Congressional approval for reprogramming of ISFF to the Department’s 

other needs. He received authority to reprogram about $345 million of 2011/2012 ISFF on 

March 6, 2012. SIGIR is currently reviewing the details of the reprogramming request and will 

include our observations in the follow-up report. 

Concluding Observation 

Even though Congress approved the Under Secretary of Defense’s (Comptroller) request to 

reprogram $345 million of the $1.5 billion appropriated for the 2011/2012 ISFF, challenges 

faced in obligating the ISFF will make it likely that more funds will be left unobligated by 

September 30, 2012. At the time of this review, OSC-I has obligated only $243 million of 

appropriated ISFF. Whether it can reach its current goal of $1.10 to $1.15 billion by the end of 

FY 2012, when all unobligated funds expire, remains to be seen. SIGIR continues to examine 

the purchases made with remaining available ISFF and will issue its findings later this year. 

 
10 

Management Comments and Audit Response 

Technical comments were provided by the U.S. Central Command which were incorporated in 

this report. Formal comments were not received. 

- - - - 

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

report, please contact James Shafer, Assistant Inspector General for Audits (Washington, DC), 

(703) 604-0894/ fred.j.shafer.civ@mail.mil or Tinh Nguyen, Principal Deputy Assistant 

Inspector General for Audits (Washington, DC), (703) 604-0545/ tinh.t.nguyen4.civ@mail.mil. 

Stuart W. Bowen, Jr. 

Inspector General 

cc: Under Secretary of Defense (Comptroller) 

Chief, Office of Security Coordination–Iraq 
11 

Appendix A—Scope and Methodology

This interim audit report examines the 2011/2012 Iraq Security Forces Fund (ISFF) obligations 

made to date and plans to obligate the remaining available funds. This audit was performed 

under the authority of Public Law 108-106, as amended, which also incorporates the duties and 

responsibilities of inspectors general under the Inspector General Act of 1978, as amended. 

SIGIR conducted its review from October 2011 to April 2012 in Arlington, Virginia. 

To accomplish our objective, we reviewed applicable legislation, requested and reviewed 

documentation on ISFF purchases, and interviewed officials from the Office of Security 

Cooperation–Iraq (OSC-I) and the Defense Security Cooperation Agency. We requested from 

OSC-I the list of ISFF purchases and determined their costs, the Government of Iraq’s cost-share 

contributions, and funds obligated and expended for each item. We also requested and reviewed 

spend plans for the remaining available ISFF funds. 

The audit was conducted 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 

objective. We believe the evidence obtained provides a reasonable basis for our findings and 

conclusions based on our audit objective. 

Use of Computer-processed Data 

We used computer processed data in this report from the Department of Defense (DoD) Corps of 

Engineers Financial Management System. We did not verify the data, but we determined that 

the controls used by the DoD for tracking the status of the ISFF appropriations provided 

assurance that the data from this system was sufficiently reliable for purposes of the audit. 

Internal Controls 

In conducting the audit, we reviewed the internal controls used by the DoD and United States 

Forces–Iraq to track the status of funds appropriated for the ISFF. We also examined documents 

and discussed with key officials internal controls governing the use of ISFF. We determined that 

the DoD and United States Forces–Iraq’s internal controls were sufficiently reliable for tracking 

the status of ISFF appropriations, obligations, and expenditures for the purpose of the audit. 

Prior Coverage 

We reviewed the following SIGIR reports for this audit: 

Most Iraq Security Forces Fund Appropriations Have Been Obligated, SIGIR 10-016, 

4/23/2010. 

Government of Iraq Increasingly Funding Iraqi Security Forces Infrastructure Development but 

Substantial U.S. Support Remains, SIGIR 08-022, 7/26/2008. 
12 

Appendix B—2011/2012 ISFF Purchases as of March 

20, 2012 

Description Obligated Amount Expended 

Amount 

GOI CostShare 

1 Warfighter Focus Collective Training Contract $34,452,770 $15,767,022 0 

2 JB Workshop – Veh. Parts & Maint.Training $19,249,907 $1,376,166 0 

3 T-6 Aircraft Maintenance & Training $21,942,544 $21,942,544 $20,000,000 

4 King Aircraft Maintenance and Training $18,000,000 $18,000,000 $24,045,084 

5 Service Reps for Maint. of Heavy Equipment $844,016 $844,016 0 

6 Spare Parts for Armored Vehicles $21,379,999 $21,379,999 0 

7 Cessna 172 & 208 Aircraft Maint. and Training $6,000,000 $6,000,000 $9,500,000 

8 Cessna 208 Aircraft Maintenance and Training $6,000,000 $6,000,000 $9,500,000 

9 407 Helicopter Maintenance and Training $34,801,296 $34,801,296 $55,000,000 

10 Cons. of Armored Veh. Parts Before Shipping $150,000 $150,000 0 

Total Ministry of Defense Sustainment $162,820,532 $126,261,043 $118,045,084 

11 Radiation Meters for IA Bomb Disposal $69,803 $69,803 0 

12 Refurbishment of M198 Armored Vehicles $5,871,914 $5,871,914 0 

13 Supp. Setup and Install of Long Range Radar $988,610 $988,610 0 

14 Night vision goggles for Iraqi Special Forces $750,000 $750,000 0 

15 60 Meter Navy Offshore Support Vessel $6,321,420 $6,321,420 0 

16 407 Helicopter Passenger Cabin Enclosure Pane $3,591,353 $3,591,353 0 

Total Ministry of Defense Equipment $17,593,100 $17,593,100 0 

17 Ammunition for Collective Training Contract $32,831,882 32,831,882 0 

18 Training of Key Personnel for 407 Helicopters $2,378,397 $2,378,397 0 

19 Travel Costs for Ministry of Defense Personnel $117,000 $89,291 0 

20 Training for Iraqi Army Aviation Personnel $1,000,000 $1,000,000 0 

21 Travel and Course Costs for Aviation Training $1,000,000 $1,000,000 0 

22 Storage for Offshore Support Vessel Simulator $497,181 $254,793 0 

23 Fuses for Ammunition for Collective Training $27,697 $25,764 0 

24 Travel and Course Costs for IAF Training $3,733,210 $3,733,210 0 

25 Radar Control Training $4,000,000 $4,000,000 $6,621,747 

26 Unmanned Aerial Vehicle Training $5,000,000 $5,000,000 0 

27 M198, M113, & M88A1 Armored Veh. Training $7,995,637 $7,995,637 0 

Total Ministry of Defense Training $58,581,004 $58,308,974 $6,621,7470 

28 M2 50 Cal. Machine Guns for Armored Veh. $3,905,110 $3,905,110 0 

29 Foreign Travel Costs for MOI Forces $100,000 $9,091 0 

Total Ministry of Interior Training $4,005,110 $3,914,201 0 

30 Fire-fighting vehicles for Iraqi Air Force $50,540 $50,539 0 

Total Quick Response Fund $50,540 $50,539 0 

Total FY 2011 ISFF $243,050,286 $206,127,857 $124,666,831 
13 

Appendix C—Financial Activity Plan for 2011/2012 

ISFF as of May 2011 

OSC-I provided SIGIR with its 2011/2012 ISFF financial activity plan. The tables show ISFF 

subactivities group (or “SAGs” such as sustainment, equipment/transportation, and training for 

the Ministries of Defense and Interior), the service or GOI Ministry that is benefiting from the 

ISFF purchases, estimated costs to the ISFF, and estimated GOI contributions. 
14 
15 
16 

Appendix D—Acronyms 

Acronym Description 

DSCA Defense Security Cooperation Agency 

FMA Foreign Military Sales 

FMS Foreign Military Financing 

FY Fiscal Year 

GOI Government of Iraq 

IA Iraqi Army 

IAF Iraqi Air Force 

ISFF Iraq Security Forces Fund 

MOD Ministry of Defense 

MOI Ministry of Interior 

NDAA National Defense Authorization Act 

OSC-I Office of Security Cooperation-Iraq 

SIGIR Special Inspector General for Iraq Reconstruction 

USF-I United States Forces-Iraq 

 
17 

Appendix E—Audit Team Members 

This report was prepared and the review conducted under the direction of Jim Shafer, Assistant 

Inspector General for Audits, Office of the Special Inspector General for Iraq Reconstruction. 

The staff members who conducted the review and contributed to the report include: 

Wilson D. Haigler 

Richard R. Kusman 

John J. Marzullo 

Tinh T. Nguyen 

Kevin O’Connor 

 
18 

Appendix F—SIGIR Mission and Contact Information 

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 Hillel Weinberg 

Assistant Inspector General for Congressional 

Affairs 

Mail: Office of the Special Inspector General 

for Iraq Reconstruction 

2530 Crystal Drive 

 Arlington, VA 22202-3940

Phone: 703-428-1059 

Email: hillel.weinberg.civ@mail.mil 

Public Affairs Christopher Griffith 

Director of Public Affairs 

Mail: Office of the Special Inspector General 

for Iraq Reconstruction 

2530 Crystal Drive 

 Arlington, VA 22202-3940

Phone: 703-604-0693 

Fax: 703-428-0818 

Email: PublicAffairs@sigir.mil