for reconstruction were spent during that period. These funds make up the Iraq Relief and Reconstruction Fund, which is largely managed by the Iraq Reconstruction Management Office. USAID also plays a role in managing these funds. Since the transfer of sovereignty in June 2004, the Development Fund for Iraq has been managed by the Iraqi Transitional Government. Audits There have been several audits of the disbursement from the DFI during the CPA's stewardship. The first was performed by international accounting firm KPMG. United States Congressman Henry Waxman had the staff of the Committee on Government Reform to perform another audit of DFI's expenditures. KPMG audit International auditors KPMG were chosen by the Coalition Provisional Authority and the International Advisory and Monitoring Board to perform external audits of the Coalition's expenditures from the humanitarian Development Fund for Iraq. The IAMB started negotiating with the CPA to appoint an external auditor in December 2003. KPMG was appointed in April 2004, to audit the CPA's expenditures from Iraq's oil revenue in 2003. On July 15, 2004 KPMG released audit documents that highlighted several dozen serious accounting discrepancies. Note particularly the appendix devoted to Matters noted involving internal controls and other operational issues during the audit period of the Fund For the period to 31 December, 2003 United Nations Resolution 1483 transferred the authority to authorize expenditures from Iraq's oil revenue from the United Nations to the Coalition Provisional Authority. It also created an international body to monitor the Coalition's expenditures from Iraq's oil revenue, the IAMB. The Coalition's authority to expend Iraq's oil revenue was conditional. The Coalition was only authorized to expend those funds for the benefit of the Iraqi people. Those expenditures were only authorized if they were made in an open and transparent manner. The Coalition was only authorized to expend funds so long as they cooperated in the IAMB's oversight of those expenditures. The Coalition was charged with the obligation to make those expenditures with meaningful Iraqi input. Paragraphs 12 and 20 of UN resolution 1483 specified that an external auditor would be appointed to audit the expenditure made from Iraq's oil revenue. The auditors identified dozens of serious ways in which the CPA failed to meet its obligations: Lack of cooperation with the auditors. CPA administrator Paul Bremer has complained that the independent Inspector General Stuart Bowen, whom the Congress appointed, never met with him. In contrast the