Joint Audit by US Departments of State and Defense Into Fund Expenditures for Afghan National Police

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US Department of State officials did not appropriately obligate or return to Department of Defense approximately $172.40 million of approximately $1.26 billion of DoD funds provided for the ANP (Afghan National Police) training programme. This occurred because DOS lacked adequate procedures for obligating, monitoring, and deobligating DoD funds for the ANP training program. Moreover, DoD officials did not validate whether the Bureau of International Narcotics and Law Enforcement Affairs (INL) officials obligated funds in accordance with the reimbursable agreements.
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