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The Report of the Iraq Inquiry
703.  The fraud is described in more detail in Section 10.2.
US oversight of expenditure on reconstruction
In contrast to the UK Government, the US Government established new bodies to oversee
US expenditure on reconstruction in Iraq.
When the US Congress appropriated £18.4bn for Iraq relief and reconstruction in
November 2003, it also passed legislation to create a specialised Inspector General
– the Inspector General of the Coalition Provisional Authority (CPA‑IG) – to provide
accountability for the use of those funds.438
The CPA‑IG was re‑designated as the Special Inspector General for Iraq Reconstruction
(SIGIR), with a modified mandate, in October 2004.439 SIGIR’s mandate was, with respect
to US relief and reconstruction plans, programmes, and operations in Iraq, to provide
independent and objective:
oversight and review through comprehensive audits, inspections and
investigations;
advice and recommendations on policies to promote economy, efficiency and
effectiveness;
prevention, detection and deterrence of fraud, waste and abuse; and
information and analysis to Congress, the US Secretary of State, the US
Secretary of Defense and the American people.440
SIGIR’s jurisdiction extended to the Iraq Relief and Reconstruction Fund (IRRF), the Iraq
Security Forces Fund, and the Commanders’ Emergency Response Program (CERPs),
and assistance for the reconstruction of Iraq under the Economic Support Fund, the
International Narcotics Control and Law Enforcement account or any other provision
of law.
SIGIR published its final report in March 2013.441 It recorded that:
SIGIR had undertaken 220 audits and 170 inspections, which had led to
82 convictions and over US$191m in financial penalties.
Those audits had questioned US$641m in costs and identified an additional
US$974m in funds which could be put to better use – a combined potential
financial benefit of US$1.61bn. As at September 2012, the savings to the US
Government from renegotiated contracts, refunds and operational savings
resulting from SIGIR’s work were US$645m.
At its peak in 2008, SIGIR had 35 auditors permanently stationed in Baghdad.
SIGIR’s budget was on average US$25m a year over its lifetime.
438 Public Law 108‑106, Emergency Supplemental Appropriations Act for Defense and for the
Reconstruction of Iraq and Afghanistan, 2004.
439 Special Inspector General for Iraq Reconstruction website, About SIGIR.
440 Special Inspector General for Iraq Reconstruction, Quarterly Report and Semiannual Report to the
US Congress, 30 July 2009.
441 Special Inspector General for Iraq Reconstruction, Learning from Iraq, March 2013.
562
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