. ▁ ▁In ▁ 2 0 0 9 , ▁the ▁Australian ▁Federal ▁Police ▁ended ▁the ▁investigation ▁related ▁to ▁the ▁sc andal . ▁ ▁Investig ations ▁ ▁G A O ▁investigation ▁After ▁the ▁ 2 0 0 3 ▁invasion ▁of ▁Ira q ▁and ▁subsequent ▁Co al ition ▁victory ▁over ▁the ▁Ira qi ▁Army , ▁the ▁Government ▁Account ability ▁Office ▁( GA O ) ▁was ▁given ▁the ▁task ▁of ▁final izing ▁all ▁O il - for - F ood ▁related ▁supply ▁contract s ▁made ▁with ▁the ▁now - def unct ▁regime ▁as ▁well ▁as ▁tracking ▁down ▁the ▁personal ▁fort unes ▁of ▁former ▁regime ▁members . ▁During ▁the ▁execution ▁of ▁this ▁task , ▁the ▁G A O ▁found ▁weak ness es ▁in ▁the ▁programme ▁that ▁allowed ▁kick back s ▁and ▁other ▁sources ▁of ▁wealth ▁for ▁S add am ▁Hus sein . ▁The ▁G A O ▁estimates ▁that ▁the ▁S add am ▁Hus sein ▁regime ▁generated ▁$ 1 0 . 1 ▁billion ▁in ▁illegal ▁reven ues . ▁This ▁figure ▁includes ▁$ 5 . 7 ▁billion ▁from ▁oil ▁sm ugg ling ▁and ▁$ 4 . 4 ▁billion ▁in ▁ill ic it ▁sur charg es ▁on ▁oil ▁sales ▁and ▁after - s ales ▁charges ▁on ▁supp liers . ▁The ▁scale ▁of ▁the ▁fra ud ▁was ▁far ▁more ▁extensive ▁than ▁the ▁G A O ▁had ▁previously ▁estimated . ▁A ▁U . S . ▁Department ▁of ▁Def ense ▁study , ▁c ited ▁by ▁the ▁G A O , ▁evaluated ▁ 7 5 9 ▁contract s ▁admin ister ed ▁through ▁the ▁O