Special Inspector General Publishes Afghanistan Audit

On Dec. 3, 2025, the special inspector general for Afghanistan reconstruction (SIGAR) issued a 137-page final report conveying findings from 17 years of oversight into Afghan reconstruction. The report chronicles how agencies spent the $148.2 billion appropriated for Afghan reconstruction, summarizes core lessons learned about agency oversight and program effectiveness, and reflects on the factors that impeded the United States’s mission to build a stable, democratic order in Afghanistan. The report highlights “serious systemic issues with reconstruction” and characterizes the broader project of Afghan reconstruction as a costly “two-decade long effort fraught with waste.”

SIGAR is an oversight agency created by Congress in 2008 to prevent the abuse of funds appropriated for the reconstruction of Afghanistan. This report is the “final forensic audit report” required by the 2025 National Defense Authorization Act, which also provides for SIGAR to close permanently on January 31, 2026.

The report opens with an overview from Acting Inspector General for Afghanistan Reconstruction Gene Aloise, who joined SIGAR as deputy inspector general in 2012. It is divided into six substantive chapters and three appendices.

Chapter 1 offers an introduction to SIGAR’s mandate and methodology. 

Chapter 2 describes the assistance accounts, multilateral contributions, and other sources that provided funding to Afghanistan reconstruction efforts, as well as the requirements and challenges of fund tracking. 

Chapter 3 catalogs losses of appropriated funds to waste, fraud, and abuse, as well as areas where costs were successfully saved. It quantifies the substantial financial cost of military equipment and civilian infrastructure abandoned in Afghanistan during the U.S. withdrawal.

Chapter 4 presents the results of audits and inspections of U.S. assistance to Afghanistan and contemplates the implementation status of SIGAR report recommendations.

Chapter 5 summarizes SIGAR’s investigations into theft of U.S. taxpayer dollars and the criminal investigations that they prompted.

Chapter 6 reflects on the course—and ultimate failure—of U.S. efforts to transform Afghanistan into a modern and prosperous country, incorporating the results of interviews with multiple former senior officials. 

The three appendices explain SIGAR’s investigative methodology, provide a select bibliography, and recount its efforts at accuracy, thoroughness, and efficacy.

You can read the report here or below: