Audit of the DoD’s Financial Management of the Afghanistan Security Forces Fund (DODIG-2023-082)
The objective of this audit was to determine whether the DoD managed the Afghanistan Security Forces Fund (ASFF) appropriated funds in the Foreign Military Sales (FMS) Trust Fund in accordance with
The objective of this audit was to determine whether the DoD managed the Afghanistan Security Forces Fund (ASFF) appropriated funds in the Foreign Military Sales (FMS) Trust Fund in accordance with applicable laws and regulations.
This audit was performed due to previously identified risks related to the DoD’s transfer of ASFF-appropriated funds to the FMS Trust Fund and the sudden collapse of the Afghan government.
Data reliability and supporting documentation issues, described in the Scope and Methodology section, limited our ability to perform tests on the underlying transactions for the ASFF funds.
Since FY 2005, public laws appropriated a net amount of $80.7 billion to the ASFF account to provide the Afghanistan National Defense and Security Forces with assistance.
Of the $80.7 billion, Defense Security Cooperation Agency (DSCA) personnel transferred $47.5 billion from the ASFF account to the FMS Trust Fund. Once DSCA personnel transferred the funds, they issued the funds’ obligation authority to various DoD Components to spend. DSCA personnel transferred those funds using the process for Building Partnership Capacity (BPC) programs.
While the sources and purposes of BPC funds vary, the DoD’s underlying policies and procedures for executing the programs are similar. Therefore, this report makes recommendations related to the policies and procedures for BPC programs.
In addition, while additional funding for the ASFF is unlikely, other BPC programs—such as the Ukraine Security Assistance Initiative and the Foreign Security Forces: Authority to Build Capacity—continued to receive funding.