	Challenges Associated with Operating in Afghanistan

Our work has identified several challenges related to U.S. efforts in  Afghanistan. Among those we highlighted in our 2013 key issues report  are a dangerous security environment, the prevalence of corruption, and  the limited capacity of the Afghan government to deliver services and  sustain donor funded projects. Afghanistan’s security environment  continues to challenge the efforts of the Afghan government and  international community. This is a key issue that we noted in 2007  when we reported that deteriorating security was an obstacle to the  U.S. government’s major areas of focus in Afghanistan.2009, the U.S. and coalition partners deployed additional troops to  disrupt and defeat extremists in Afghanistan. 2). Prevalence of corruption in Afghanistan. Key Oversight and Accountability Issues Regarding U.S. Efforts in Afghanistan

The United States, along with the international community, has focused  its efforts in areas such as building the capacity of Afghan ministries to  govern and deliver services, developing Afghanistan’s infrastructure and  economy, and developing and sustaining ANSF. In multiple reviews of  these efforts, we have identified numerous shortcomings and have made  recommendations to the agencies to take corrective actions related to (1)  mitigating against the risk of providing direct assistance to the Afghan  government, (2) oversight and accountability of U.S. development  projects, and (3) estimating the future costs of ANSF. Oversight and Accountability of U.S. Development Projects

Since 2002, U.S. agencies have allocated over $23 billion dollars towards  governance and development projects in Afghanistan through USAID,  DOD, and State. U.S. agencies have allocated  over $62 billion to support Afghanistan’s security, including efforts to build  and sustain ANSF, from fiscal years 2002 through 2013. This has been  the largest portion of U.S. assistance in Afghanistan. The United States  and the international community have pledged to continue to assist in  financing the sustainment of ANSF beyond 2014. Need for Contingency Planning as the U.S. Transitions to a Civilian-Led Presence in Afghanistan

In February 2013, we reported that while the circumstances in Iraq differ  from those in Afghanistan, potential lessons could be learned from the  transition from a military to civilian-led presence to avoid possible  missteps and better utilize resources. As we have reported, contingency  planning is critical to a successful transition and to ensuring that there is  sufficient oversight of the U.S. investment in Afghanistan.particularly vital given the uncertainties of the U.S.-Afghanistan Bilateral  Security Agreement and post-2014 presence. This is a work of the U.S. government and is not subject to copyright protection in the  United States.
Why GAO Did This Study

The U.S. government has engaged in multiple efforts in Afghanistan since declaring a global war on terrorism that targeted al Qaeda, its affiliates, and other violent extremists, including certain elements of the Taliban. These efforts have focused on a whole-of-government approach that calls for the use of all elements of U.S. national power to disrupt, dismantle, and defeat al Qaeda and its affiliates and prevent their return to Afghanistan. This approach, in addition to security assistance, provided billions toward governance and development, diplomatic operations, and humanitarian assistance.
To assist Congress in its oversight, GAO has issued over 70 products since 2003 including key oversight issues related to U.S. efforts in Afghanistan. This testimony summarizes the key findings from those products and discusses: (1) the challenges associated with operating in Afghanistan, (2) key oversight and accountability issues regarding U.S. efforts in Afghanistan, and (3) the need for contingency planning as the U.S. transitions to a civilian-led presence in Afghanistan.

What GAO Found

Since 2003, GAO has identified numerous challenges related to U.S. efforts in Afghanistan. Among the various challenges that GAO and others have identified, are the following: the dangerous security environment, the prevalence of corruption, and the limited capacity of the Afghan government to deliver services and sustain donor-funded projects. As illustrated in the figure below, between fiscal years 2002 and 2013, U.S. agencies allocated nearly $100 billion toward U.S. efforts in Afghanistan.
The United States, along with the international community, has focused its efforts in areas such as building the capacity of Afghan ministries to govern and deliver services, developing Afghanistan's infrastructure and economy, and developing and sustaining the Afghan National Security Forces. In multiple reviews of these efforts, GAO has identified numerous shortcomings and has made recommendations to the agencies to take corrective actions related to (1) mitigating the risk of providing direct assistance to the Afghan government, (2) oversight and accountability of U.S. development projects, and (3) estimating the future costs of sustaining Afghanistan's security forces which the United States and international community have pledged to support.
In February 2013, GAO reported that while the circumstances, combat operations, and diplomatic efforts in Iraq differ from those in Afghanistan, potential lessons could be learned from the transition from a military- to a civilian-led presence to avoid possible missteps and better utilize resources. As GAO has reported, contingency planning is critical to a successful transition and to ensuring that there is sufficient oversight of the U.S. investment in Afghanistan. This is particularly vital given the uncertainties of the U.S.-Afghanistan Bilateral Security Agreement and the ultimate size of the post-2014 U.S. presence in Afghanistan.

What GAO Recommends

While GAO is not making new recommendations it has made numerous recommendations in prior reports aimed at improving U.S. agencies' oversight and accountability of U.S. funds in Afghanistan. U.S. agencies have generally concurred with these recommendations and have taken or plan to take steps to address them.