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10.1  |  Reconstruction: March 2003 to June 2004
UN have moved fast to design programmes … Although other donors have
committed money, little has been paid in. We ought to show leadership by putting our
money in soon.”
The UK transferred £40m to the World Bank Trust Fund and £30m to the UN Trust Fund at
the end of March.555
948.  The Annotated Agenda for the 1 March meeting of the AHMGIR stated that
modified versions of the Development Fund for Iraq (DFI) and International Advisory
and Monitoring Board (IAMB) should be retained after the transition, in order to
“ensure accountability and transparency”.556 Otherwise, there was a substantial risk of
mismanagement of oil revenues. The arrangement could also ensure that Iraqi assets
remained immune from claims. The US supported the idea of a modified DFI.
949.  Such an arrangement might be seen in Iraq as a constraint on sovereignty, but
conversely many Iraqis might welcome arrangements which enhanced transparency and
restricted the ability of transitional Ministers to mismanage oil revenues.
950.  The Annotated Agenda also stated that the DFI currently held US$8.8bn and paid
for 95 percent of the Iraqi budget. In addition, “substantial DFI funds had been spent
off‑budget on the approval of the CPA with intermittent Iraqi representation”.
951.  The Annotated Agenda did not contain any further detail on the “off-budget”
disbursement of DFI funds.
952.  The AHMGIR agreed that the UK should press for the establishment of transparent
and accountable arrangements for the management of oil and other Iraqi revenues
through the transition period.557
953.  Sir Jon Cunliffe told the Inquiry that, although the US and the CPA were “very
resistant to external monitoring and external accountability” undertaken by the IAMB:
“When the Iraqi Government itself arrived, I think both Occupying Powers decided
there was joint interest in having transparency, accountability and control [over oil
revenues] and, indeed, I think that the US were with us in pushing for the interim
Iraqi Government to take on the DFI with all of its monitoring machinery.”558
954.  Section 10.3 describes the operation of the DFI, and considers the UK’s scrutiny
of disbursements from the DFI.
955.  The Transitional Administrative Law (TAL), which defined the transition to a fully
sovereign Iraqi Interim Government (IIG) by 30 June 2004 and an Iraqi Transitional
555  Paper DFID, 4 November 2009, ‘Iraq – DFID Timeline and Financial Commitments: 2003-2009’.
556 Annotated Agenda, 1 March 2004, Ad Hoc Group on Iraq Rehabilitation meeting.
557  Minutes, 1 March 2004, Ad Hoc Group on Iraq Rehabilitation meeting.
558  Public hearing, 9 July 2010, pages 38 and 39.
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