Special Inspector General for Afghanistan Reconstruction

The Special Inspector General for Afghanistan Reconstruction (SIGAR) is the U.S. government's leading oversight authority on Afghanistan reconstruction. Congress created the Office of the Special Inspector General for Afghanistan Reconstruction to provide independent and objective oversight of the Afghanistan Reconstruction funds. Under the authority of Section 1229 of the National Defense Authorization Act for Fiscal Year 2008 (PL 110-181), SIGAR conducts audit, inspections, and investigations to promote efficiency and effectiveness of reconstruction programs, and to detect and prevent waste, fraud, and abuse of taxpayer dollars. SIGAR also has a hotline that allows individuals to report suspected fraud. Quarterly reports Public Law 110-181 directs SIGAR to submit a quarterly report to Congress. This congressionally-mandated report summarizes SIGAR's audits and investigative activities. The report also provides an overview of reconstruction activities in Afghanistan and includes a detailed statement of all obligations, expenditures, and revenues associated with reconstruction. As part of its legislative mandate, SIGAR tracks the status of U.S. funds appropriated, obligated, and disbursed for reconstruction activities in Afghanistan in the Quarterly Report. As of September 30, 2019, the United States had appropriated approximately $132.55 billion for relief and reconstruction in Afghanistan since FY 2002. These funds have been allocated into four major areas: $82.55 billion for security ($4.57 billion for counternarcotics initiatives) $34.46 billion for governance and development ($4.37 billion for counternarcotics initiatives) $3.85 billion for humanitarian aid $11.70 billion for civilian operations