Congress created the Office of the Special Inspector General for Afghanistan Reconstruction (SIGAR) to provide independent and objective oversight of Afghanistan reconstruction projects and activities. Under the authority of Section 1229 of the National Defense Authorization Act for Fiscal Year 2008 (Public Law 110-181), SIGAR conducts audits and investigations to: 1) promote efficiency and effectiveness of reconstruction programs, and 2) detect and prevent waste, fraud, and abuse.

Public Law 110-181 directs SIGAR to submit a quarterly report to Congress. This congressionally mandated report summarizes SIGAR's audits and investigative activities. The report also provides an overview of reconstruction activities in Afghanistan and includes a detailed statement of all obligations, expenditures, and revenues associated with reconstruction.