SIGAR Seal

Special Inspector General for Afghanistan Reconstruction

Research and Analysis Directorate

62nd Quarterly Report to the United States Congress January 30, 2024Key Issues & Events

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What the United States is Doing in Afghanistan

A Taliban fighter stands guard as Afghan refugees line up to register in a camp in Torkham, Afghanistan, November 2023. (Ebrahim Noroozi/AP)
An Afghan girl eats a nutrition supplement distributed by the World Food Programme. (WFP in Afghanistan)
An Afghan girl eats a nutrition supplement distributed by the World Food Programme. (WFP in Afghanistan)
An Afghan girl eats a nutrition supplement distributed by the World Food Programme. (WFP in Afghanistan)

The United States remains the largest donor to the Afghan people. Since U.S. forces withdrew from Afghanistan in August 2021, the United States has appropriated or otherwise made available $11.21 billion in assistance to Afghanistan and to Afghan refugees, as shown in Table I.1. This includes nearly $2.63 billion in U.S. appropriations for Afghanistan assistance, largely for humanitarian and development aid, and $3.5 billion transferred to the Afghan Fund that could be used to recapitalize Afghanistan’s central bank and for related purposes. In addition, the United States obligated more than $5.08 billion in fiscal years 2022 and 2023 for the Department of Defense to transport, house, and feed Afghan evacuees.

Table I.1 U.S. Assistance to Afghanistan and DOD Afghan Refugee Assistance Since August 2021

U.S. Appropriations for Afghanistan Assistance October 1, 2021, to December 31, 2023 1 $2,625,100,000
Department of Defense, Obligation of Overseas Humanitarian, Disaster, and Civic Aid Appropriations for Operation Allies Welcome to September 30, 2022 2 $5,083,200,000
U.S.-Authorized Transfers of Afghan Central Bank Assets to the Fund for the Afghan People 3 $3,500,000,000
Total $11,208,300,000

Note: Numbers have been rounded.

1 U.S. government funding appropriated or otherwise made available for all Security, Development, Humanitarian, and Agency Operations accounts and Agency Operations accounts as presented in Table F.10, U.S. Appropriations on page 137.

2 DOD, response to SIGAR data call, 1/9/2024 and 4/18/2023. Most recent data for the period under review. This figure does not account for other agency assistance that may have been provided for the transport, evacuation, processing, and resettlement of Afghan refugees. This figure includes $100 million in committed but not yet obligated funds.

3 Transfer of Da Afghanistan Bank reserves held at the Federal Reserve Bank of New York to the Switzerland-based entity.


As shown in Table I.2, some $1.82 billion of the nearly $2.63 billion appropriated for assistance to Afghanistan since the end of FY 2021 has gone toward humanitarian assistance, representing 69% of the total. Another $409 million, or 16% of the total, went for development assistance.

Table I.2 U.S. Appropriations for Afghanistan Assistance October 1, 2021, to December 31, 2023 ($ Millions)

Funding Category FY 2022 FY 2023 FY 2024Q1 Total
Humanitarian $1,077.40 $656.20 $83.14 $1,816.74
Development $217.69 $185.85 $5.31 $408.85
Agency Operations $229.19 $57.35 $13.01 $299.54
Security $100.00 $0.00 $0.00 $100.00
Total $1,624.28 $899.39 $101.46 $2,625.13

Note: Numbers have been rounded.

Source: SIGAR Quarterly Report to the United States Congress, 1/30/2024, Appendix A.


Since 2021, State and USAID have used these funds to restart and begin new programs to address critical needs of the Afghan people in several key sectors—health, education, agriculture, food security, and livelihoods—and are also supporting civil society and media, focusing on women, girls, and broad human rights protections. These efforts are being implemented through nongovernmental organizations, international organizations such as UNICEF and the World Food Programme (WFP), and other implementing partners.

“We must remain resolute and support Afghan women and girls. If we do not continue to stand up for the rights of Afghan women, we put at peril women’s rights everywhere.”

U.S. Special Envoy for Afghan Women, Girls, and Human Rights Rina Amiri

Recent Developments

A young girl receives medical attention following an earthquake in Herat, 10/2023. (UNICEF photo/Osman Khayyam)

Are Things Getting Better or Worse in Afghanistan?

This quarter, SIGAR answers for the first time the critical question of whether, two and a half years after the U.S. withdrawal, life is getting better or worse for the Afghan people. Although there is improvement in a few areas such as counternarcotics, most social, economic, and humanitarian indicators are clearly worsening.

Click each point to see if SIGAR determined the situation was getting Better, Unclear, or Worse.

Better
Unclear
Worse

Humanitarian

Acute food insecurity is predicted to affect 15.8 million people by March 2024, an increase of 500,000 from 2023.
Some 493,000 Afghans have fled Pakistan since September, with Pakistan vowing to deport over one million undocumented Afghans in total.
Six confirmed cases of wild poliovirus and 46 positive environmental samples were found in Afghanistan in 2023, compared to two confirmed cases and 11 positive environmental samples in 2022.
The UN says the estimated number of people in need of humanitarian assistance has decreased from 28.3 million in 2023 to 23.7 million in 2024.

Social Development

In January 2024, the Taliban began detaining large numbers of women and girls in Kabul and Daykundi Provinces for violating their Sharia dress code that mandates full covering.
A Gallup poll found just 11% of Afghan women are satisfied with their level of freedom, the lowest number of any country it has ever polled.
UNAMA documented 10 extrajudicial killings of former government officials and former ANDSF this quarter, adding to the 112 killings already recorded since January 2022.
The Taliban continue to ban girls’ education past the sixth grade, except at madrassas.
Corporal punishment has become increasingly common in boys’ schools under the Taliban.
A Human Rights Watch report documented that boys’ education has been hurt by the Taliban’s restrictive measures on education.
The Taliban have increased the number of madrassas and introduced jihadi madrassas (religious schools that only focus on religious teachings).
UN humanitarian partners report that rates of child and forced marriage are increasing in response to economic duress.

Economic Development

Headline inflation remained negative at -8.1% as of November 2023, due to a continued economic weakness and depressed aggregate demand.
Afghanistan’s trade deficit widened in 2023, compared to 2022.
Although Afghanistan’s currency appreciated in 2023, the World Bank credited it to the ongoing UN cash shipments and the tight controls over foreign currencies.
Taliban revenue collection in FY 2023 increased by 3.1% compared to the same period FY 2022, but total revenue fell short of its target by AFN 8 billion.

Counternarcotics

The Taliban have eradicated opium production by 86% according to Alcis, a British geographic information service, and by 95% according to UNODC.
The Taliban continue to face challenges, such as severe negative economic effects; opium stockpiles; a lack of alternative livelihoods support to poppy farmers.

Security

The Armed Conflict and Location Event Data project—a nonprofit organization—recorded 1,622 security incident related fatalities in Afghanistan in 2023, compared to 4,240 in 2022.
Tehreek-e-Taliban Pakistan was responsible for over 500 Pakistani military and civilian fatalities in 2023, a 174% increase from 2022.
Islamic State-Khorasan claimed four attacks on Shi’a Hazara communities throughout Afghanistan this quarter, the most recorded in the past year.
IS-K also conducted the deadliest attack in Iran since 1979, killing nearly 100 people.

State Releases New Strategy for Afghanistan

In December 2023, the State Department released an updated integrated country strategy for Afghanistan, the first since the Taliban seized power, acknowledging the need to “build functional relationships” with the Taliban to advance U.S. objectives. According to the strategy, these objectives are to ensure Afghanistan is never again used for attacks against the United States and its allies, and to reduce Afghanistan’s dependency on U.S. assistance. “The Taliban’s brutality, misogyny, and racism mean true stability—and the full realization of U.S. interests—requires meaningful dialogue among and between Afghans and confidence-building measures among and between Afghans, including the Taliban, as well as the international community,” said State.

State last updated its strategy for Afghanistan in November 2020 while the former Afghan government was in power. That strategy said U.S. policy was “grounded in the fundamental objective of preventing attacks on the United States by terrorists enjoying safe haven or support in Afghanistan.” To accomplish this, the strategy prioritized ending the conflict with the Taliban and supporting Afghanistan’s security institutions. In contrast, the 2023 strategy says the United States will pursue bilateral cooperation with the Taliban on counterterrorism measures in Afghanistan, and cites combating Islamic State-Khorasan (IS-K) as a point of mutual interest.

Since the 2020 strategy, the U.S. government has moved its diplomatic presence from Kabul to the U.S. Embassy in Doha, Qatar. While the primary management objective of the 2023 strategy is to build up the embassy-in-exile in Doha, State will eventually work on contingency planning, resource dedication, and facility identification for a possible consular return to Kabul, as security and policy conditions permit. Under Taliban-ruled Afghanistan, State advocates for consular access and transparency and accountability for Americans and supports the work of the special presidential envoy for hostage affairs for the release of detained Americans.

An Afghan refugee collects garbage to burn for heating in a camp near the Torkham Border Crossing. (Ebrahim Noroozi/AP)
An Afghan refugee collects garbage to burn for heating in a camp near the Torkham Border Crossing. (Ebrahim Noroozi/AP)
An Afghan refugee collects garbage to burn for heating in a camp near the Torkham Border Crossing. (Ebrahim Noroozi/AP)

U.S. Continues to Reject Normalization with Afghanistan

A November UN independent assessment warned that the international community’s refusal to engage with the Taliban in Afghanistan was not working, noting “it does not serve the humanitarian, economic, political, or social needs of the Afghan people” nor the concerns of the international community. The UN assessment team arrived at this conclusion following consultations with member states, the Taliban, and a range of stakeholders in Afghanistan including Afghan women, youth, civil society members, businessmen, and community religious figures.

The report determined that Afghanistan is at an impasse, where the international community continues to express concern about the protection of rights and adherence to international law, while the Taliban appeal for political and economic normalization. Donor restrictions on aid due to Taliban human rights abuses undermine the sustainability of support for the basic needs of the Afghan people.

The UN assessment team identified regional stability as a common goal for the Taliban and international community and urged all stakeholders to use that shared desire as a basis for further conversation.

Migration Crisis—Afghans Forced to Leave Pakistan

On October 3, 2023, Pakistan’s government announced the “Illegal Foreigners’ Repatriation Plan” to deport all undocumented Afghan migrants beginning November 1. The UN’s International Organization for Migration estimates that in total, 1.1–1.3 million undocumented Afghans living in Pakistan will be targeted for deportation.

According to State, Pakistan’s repatriation policy is “aimed in large part to pressure the Taliban to revisit their perceived support for the TTP” [Tehreek-e-Taliban Pakistan], a terror group responsible for attacks in Pakistan. State told SIGAR that TTP have benefited from the Taliban’s takeover of Afghanistan, and that the frequency of TTP attacks against Pakistan, especially along the border, continues to climb.

Despite the ongoing discussions between the United States and Pakistan, vulnerable Afghans are being deported. Three applicants for U.S. resettlement sponsored by SIGAR were confirmed to have been deported to Afghanistan, while 23 others are considered at-risk of imminent deportation. One of the individuals deported was previously identified by SIGAR as most vulnerable to Taliban retribution and flagged for State in September 2023 for expedited visa processing.

Humanitarian Response for Afghan Returnees

UNHCR reported that between September 15, 2023, and January 4, 2024, some 493,000 Afghans returned to Afghanistan from Pakistan, including 29,300 who were deported. An additional 30,667 Afghans were arrested and detained in Pakistan in 2023. Human Rights Watch said that widespread abuses perpetrated by Pakistan’s authorities, including mass detention, property seizure, and destruction of identity documents, have coerced many Afghans to return ahead of deportation. The majority of cross-border migration occurs through the Torkham and Spin Boldak-Chaman crossings, where IOM predicts that 720,000 undocumented Afghan migrants and 50,000 voluntarily repatriating Afghans will require assistance between November 2023 and July 2024. According to the UN Secretary-General’s Special Representative Otunbayeva, “The returnees are the poorest of the poor, 80,000 of them have nowhere in Afghanistan to go.

Two brothers hold chickens they brought back to Afghanistan after returning from Pakistan. (WFP)
Two brothers hold chickens they brought back to Afghanistan after returning from Pakistan. (WFP)
Two brothers hold chickens they brought back to Afghanistan after returning from Pakistan. (WFP)

UN Response Plan and State Department Call for Sustainable Assistance

The UN Office for the Coordination of Humanitarian Affairs (UN OCHA) predicts some 23.7 million Afghans will need humanitarian support over the next year. Although the number in need of assistance decreased by five million people since April of last year, the UN’s $3 billion, 2024 Humanitarian Response Plan (HRP) for Afghanistan, released in December 2023, said Afghanistan remains in a state of emergency, with severe displacement, mine and explosive ordnance contamination, restrictions on the freedom of movement, increased risk of gender-based violence, child labor, and early marriage, and increased need for mental health support.

The humanitarian system is facing a severe funding shortage according to UN Under-Secretary-General for Humanitarian Affairs and Emergency Relief Coordinator Martin Griffiths, forcing UN agencies to make “increasingly painful” decisions to cut life-saving food, water, and health programming. Griffiths characterized the situation as a “wake-up call” as aid workers must “ruthlessly” restrict assistance to only those most urgently in need. Humanitarian aid, he said, cannot be the solution to all humanitarian need. Instead, Griffiths urged partners to invest in development and address the root causes of conflict, climate change, and economic dynamics.

Due to limited funding and the protracted nature of the crisis in Afghanistan, UN OCHA is working to transform the status quo of humanitarian assistance away from repetitive cycles of humanitarian relief to a model of meeting basic human needs and investing in sustainable development, with the aim of helping communities become more self-sufficient. This means reducing the scope of aid and adjusting responses to promote resilience and prioritize durability. Resources will be focused on the most-life-threatening needs of people in areas most affected by emergencies.

In order to disrupt the “dependency paradigm,” State seeks to develop “economic confidence-building measures, advocate for an independent Afghan Central Bank, and advise Afghan banks seeking to access the international financial system,” while also prioritizing private sector development and moving farmers away from producing illicit drug precursors. The strategy does not include a plan of work or details on how to accomplish the strategy.

UNICEF distributes hygiene kits in Herat Province after the October 2023 earthquakes. (UNICEF/Sharifa Khan)
UNICEF distributes hygiene kits in Herat Province after the October 2023 earthquakes. (UNICEF/Sharifa Khan)
UNICEF distributes hygiene kits in Herat Province after the October 2023 earthquakes. (UNICEF/Sharifa Khan)

Food Insecurity Projected to Rise in 2024

As of October 2023, 13.1 million people faced high acute food insecurity. Integrated Food Security Phase Classification (IPC) data from that period showed that 41% of Afghanistan’s population had poor food consumption, 37% had limited food portions at mealtimes, and nearly 25% reduced the number of meals eaten in a day. By March 2024, IPC projects the number of people facing acute food insecurity will rise to 15.8 million. Between November 2023 and March 2024, the food security situation will worsen due to high prices and lower purchasing power common in the winter when weather conditions in Afghanistan limit employment and increase transportation costs.

Despite the mounting economic pressure and food insecurity experienced by more than half of the Afghan population, State told SIGAR that there was no indication the Taliban were devoting any significant portion of their budget to the welfare of the Afghan people.

Earthquake Aftermath Increases Vulnerability in Herat

In October 2023, a series of earthquakes struck Herat Province. WHO described the quakes as “devastating,” resulting in “significant damage” to local communities. The UN estimated more than 275,000 people in 382 villages were directly affected, including 1,400 killed and 2,000 injured. The earthquakes’ effects were far reaching, with 10,000 homes destroyed and 220,430 homes damaged. Some 47,000 people were forced into temporary housing facilities. In addition, 40 health facilities were damaged, hindering the health response.

As of November 2023, WHO estimated most of the 275,000 people affected needed health assistance due to the earthquakes, of whom 60% were children. While people were returning to their villages following the end of seismic activity, WHO noted the majority are now living in tents, making them vulnerable to health risks in the winter months.

Survivors of the October 2023 earthquakes in Herat Province. (UNICEF)
Survivors of the October 2023 earthquakes in Herat Province. (UNICEF)
Survivors of the October 2023 earthquakes in Herat Province. (UNICEF)

Taliban Human Rights Abuses Continue Unabated

This quarter, UNAMA documented 10 extrajudicial killings, 21 arbitrary arrests and detentions, and eight instances of torture of former government officials and Afghan National Defense and Security Force members, as well as four extrajudicial killings, 79 arbitrary arrests, and 15 instances of torture of individuals accused of affiliation with IS-K and the anti-Taliban National Resistance Front. The UN Secretary-General reported that the Taliban use arbitrary arrest and detention, the forced closure of media outlets, and censorship to restrain dissenting opinions. The Taliban also continued to use public corporal punishment for those found guilty of crimes they consider illicit or immoral.

Women Arrested for Dress Code “Non-compliance”

On January 11, 2024, UNAMA warned that the Taliban are arbitrarily arresting and detaining women and girls for alleged dress code non-compliance. In May 2022, the Taliban issued a decree mandating that women must be fully covered in public (which they call “observing hijab”). Since January 1, UNAMA documented a series of hijab decree enforcement campaigns in Kabul and Daykundi Provinces, with large numbers of women and girls being detained in Kabul City. UNAMA said it appeared that religious and ethnic minorities have been disproportionately targeted.

To be released, a male guardian (mahram) must sign a letter guaranteeing the woman or girl’s future compliance with the hijab decree, or else face punishment. UNAMA is investigating allegations of ill-treatment in detention, and whether the Taliban demand payment for the release of women and girls.

A December 2023 survey of Afghans by the United States Institute of Peace (USIP) found that both men and women said Taliban policies for women and girls were having an immense impact on society, particularly prohibitions on education and employment, the dress code, and the mahram requirement. One respondent from Kabul told USIP, “The Taliban view us as criminals. As soon as we step outside our homes, the religious police run to intimidate us, to scare us and remind us that we belong at home.” Respondents noted that the Taliban use public humiliation as a tool for this social control––critiquing women’s dress and behavior from loudspeakers on moving vehicles.

Data from recent earthquakes also demonstrate the heightened dangers women face in Afghanistan. Following a series of devastating earthquakes in Herat Province in October 2023, UN Women found that women and girls comprised the majority of casualties. UN Women said that Taliban policies restricting women and girls to their homes caused a higher death toll and injury rate among that population, and that women and girls may have been left more vulnerable because they had less access to information about the earthquake and earthquake preparedness.

Women and children wait for UN-provided medical care. (UNFPA)
Women and children wait for UN-provided medical care. (UNFPA)
Women and children wait for UN-provided medical care. (UNFPA)

UN Reports Grave Violations Against Children

In November 2023, the UN released a report on children and armed conflict in Afghanistan covering January 2021–December 2022. During the reporting period, the UN country task force identified 4,519 grave violations against 3,545 children, with ages ranging from a few months to 17 years. Killing and maiming were the most prevalent violations, but others included recruitment of children, abduction, and attacks on schools and hospitals. The Taliban were responsible for 1,886 of the grave violations; 769 were attributed to former government forces; the rest were attributed to armed groups such as IS-K or were not able to be attributed.

The UN also underscored the lack of protections for child victims of sexual violence. In 21 alleged cases of sexual violence, only two perpetrators were arrested. These violations were also assumed to be widely underreported due to the stigma surrounding sexual violence.

Women’s Mental Health Deteriorates as Rights are Restricted

According to WHO, half of all Afghans are experiencing psychological distress. Researchers posit that four decades of war, political upheaval, economic depression, and displacement have had a profound effect on Afghans’ well-being. Since 2021, the situation has worsened with the collapse of the economy and restrictions on women’s rights. Gallup surveys have found that 96% of Afghan women are suffering under the Taliban, and most do not feel that women in Afghanistan are treated with respect. According to the Overseas Development Institute, a British global affairs think tank, “the mental health struggles Afghan women face cannot be divorced from decades of conflict and low status of women in Afghan society. However, it is essential that the extent of the problem unfolding now is understood as a new phase of the crisis, resulting from the political and social changes since August 2021.”

Figure H.2 Percent of Women Satisfied with their Freedom

Skip Chart

Note: No data for 2020.

Source: Gallup, "Afghans See Women Treated Worse After a Year Under Taliban," 12/1/2022; Gallup, "Freedom Fades, Suffering Remains for Women in Afghanistan," 11/10/2023.

According to UN OCHA, women and girls are, and have been, at-risk for early marriage, child labor, intimate-partner violence, and sexual exploitation and abuse in Afghanistan. UN Women estimates 28.7% of girls under the age of 18 are married, and 9% of girls under the age of 15. UN humanitarian partners report that rates of child and forced marriage are increasing in response to economic duress, and 55% of respondents in a 2022 survey said child marriage was one of the primary threats to girls in their community. Early marriage increases the likelihood a girl or woman will experience domestic violence, have limited access to health care, and receive lower levels of education. Now, victims of child marriage are also subject to Taliban policies that restrict women and girls’ access to assistance and services that previously offered aid and support. An Afghan legal scholar, writing anonymously for their safety, noted that the dismantling of human rights organizations has left women without advocates to speak out against the violence women and girls face.

UNAMA similarly reported in December 2023 that the discriminatory restrictions imposed on women and girls increase their vulnerability to gender-based violence in public and private. The Taliban have dismantled all former government entities that helped ensure justice for women and girl victims of gender-based violence, such as the former Ministry of Women’s Affairs, special departments in the Attorney General’s Office, and family response units within the criminal investigation department. According to UNAMA, the Taliban’s response to gender-based violence is unclear and inconsistent, and Sharia punishments for related crimes are generally less severe than under the previous government. As of early 2023, 10.1 million people needed gender-based violence assistance, 88% of them women, according to UN Women.

Women and children participate in an unexploded ordnance awareness training in November 2023. (UN Women/Sayed Habib Bidell)
Women and children participate in an unexploded ordnance awareness training in November 2023. (UN Women/Sayed Habib Bidell)
Women and children participate in an unexploded ordnance awareness training in November 2023. (UN Women/Sayed Habib Bidell)

As hopelessness becomes widespread among Afghan women and girls, suicide and suicidal ideation is increasing. A survey of Afghans by the United States Institute of Peace (USIP) found that “women are treated as second class citizens, with no agency about their own body and life.” As a result, women respondents described feeling suffocated, depressed, isolated, and worthless. USIP also noted rising suicidality and reported that three out of every four suicide attempts in Afghanistan are committed by women and girls. One woman respondent told USIP, “[The Taliban] want us to hide behind the walls of our homes. They don’t see us as human beings.”

USAID reported that this quarter the Taliban ministry of health issued a letter banning specific services and activities, including public health awareness campaigns, women-friendly health centers, social behavioral change, and mental health services.

Ban on Girls Education Remains Unchanged, Boys’ Education Faces “Alarming Deterioration”

This quarter, a Human Rights Watch (HRW) report highlighted for the first time that while the Taliban have banned girls from secondary and tertiary education, the Taliban-run education system is failing boys, too. When the Taliban took control of Afghanistan, they banned female teachers from teaching in boys’ schools, “depriving women teachers of their jobs and often leaving boys with unqualified replacement male teachers or sometimes no teachers at all.” According to HRW, many parents and students reported that corporal punishment is increasingly common under the Taliban. Additionally, the recent economic and humanitarian crises have placed greater demands on boys, often leading them to leave school to provide for their families. HRW noted that these changes have “left boys struggling with mental health problems such as anxiety and depression in a context where mental health services are very difficult to obtain.”

Economic Development

This quarter, the Taliban have reportedly asked to join the China-Pakistan Economic and Belt and Road Initiative, which refers to China’s Pakistan “economic corridor,” a vast flagship section of China’s Belt and Road Initiative. While Beijing has not formally recognized the Taliban as the government of Afghanistan, it has continued to develop ties with them. State told SIGAR that as of November 2023, the Taliban signed a contract with Xinjiang Central Asia Petroleum and Gas Company and inaugurated eight new oil wells in the Amu Darya basin in Sar-e Pul Province.

“China which invests all over the world, should also invest in Afghanistan…we have everything they need, such as lithium, copper and iron.”

Taliban acting commerce minister, Haji Nooruddin Azizi

The first major mining contract between China and the Taliban was signed in January 2023, a 25-year concession to drill three major mining blocks near the Amu Darya basin. Amu Darya has the world’s third-largest oil and natural gas reserves; around 95% of the basin is in Turkmenistan and Uzbekistan. State reported that on July 8, 2023, a Chinese-Taliban joint venture called “AfChin” opened a test well in the Qashqari oil fields in the Amu Darya basin. To date, there are nine Qashqari wells, with a daily extraction capacity of 350 tons, State reported.

A recent Afghanistan Analysts Network analysis of the Chinese-Taliban relationship raised some questions over the recent Chinese investment agreements with the Taliban. The report noted that Afghanistan has had a long history of exploiting its gas resources since mid-20th century. Specifically, the analysis pointed to the familiar question of whether “the Chinese government is pursuing real economic interests” in Afghanistan, or merely using these economic deals to incentivize the Taliban “to play along with its security interests.”

Counternarcotics

This quarter, the United Nations Office on Drug and Crime reported that Myanmar has overtaken Afghanistan as the world’s top opium producer. According to State, the Taliban have nearly eradicated poppy cultivation following their 2022 ban on opium production and sale. But the Taliban continue to face familiar obstacles when attempting to enforce their nationwide ban on narcotics.

This quarter, State told SIGAR that there has been a significant disruption to methamphetamine production and trade of ephedra in Afghanistan due to the Taliban’s closure of the Abdul Wadood Bazaar, an open-air drug market in Farah Province; destruction of methamphetamine labs; and prohibition of harvesting the naturally occurring ephedra plant.

U.S. Assistance to Afghanistan

An Afghan woman walks in a settlement camp at the Torkham border crossing. (UN Women)

The United States remains the largest donor to programs supporting the Afghan people, disbursing more than $2.8 billion for humanitarian and development assistance since the Taliban takeover in August 2021.

In addition to providing direct U.S. assistance to the Afghan people, the United States is also the single largest donor to United Nations humanitarian programming in Afghanistan. The UN, through its Humanitarian Response Plan (HRP), leads international efforts to deliver humanitarian assistance directly to Afghans, including food, shelter, cash, and household supplies. The UN requested $3.2 billion for its 2023 HRP, of which it received $1.66 billion as of December 31, 2023. The United States donated over $375 million to the 2023 HRP, 25% of the total funds raised. The UN is requesting $3 billion to fund humanitarian activities in 2024.

UN Special Representative Roza Otunbayeva attends the Kabul Women's Trade Fair in November 2023. (UNAMA)
UN Special Representative Roza Otunbayeva attends the Kabul Women's Trade Fair in November 2023. (UNAMA)
UN Special Representative Roza Otunbayeva attends the Kabul Women's Trade Fair in November 2023. (UNAMA)

Active USAID/BHA Programs

USAID/BHA supports several HRP programs, prioritizing direct food assistance and other avenues to help reduce food insecurity and promoting health, nutrition, water, sanitation, and hygiene. The total award amount for these programs, as shown in Table E.1, is more than $661 million.

Table E.1 USAID BHA Active Programs in Afghanistan

Program Supported Start Date End Date Award Amount
Emergency Food and Nutrition Assistance and Air Services 12/7/2022 4/30/2024 $345,634,491
WASH Response and Humanitarian Assistance Program 7/1/2022 7/31/2025 $86,230,000
Project Name Withheld at Request of USAID 12/19/2022 11/18/2024 $40,000,000
Project Name Withheld at Request of USAID 12/19/2022 11/18/2024 $36,000,000
Integrated Nutrition, Cash, WASH, and Protection Services* 12/15/2022 12/14/2023 $35,245,916
Project Name Withheld at Request of USAID 1/1/2023 11/30/2024 $28,000,000
Project Name Withheld at Request of USAID 1/1/2023 11/30/2024 $20,500,000
Project Name Withheld at Request of USAID 5/1/2023 3/31/2025 $14,900,000
Project Name Withheld at Request of USAID 12/1/2022 10/31/2024 $13,000,000
Project Name Withheld at Request of USAID 12/1/2022 10/31/2024 $10,500,000
Project Name Withheld at Request of USAID 3/1/2022 6/30/2025 $9,756,243
Scale Up Plan for Health Cluster Coordination Structure 12/26/2022 5/31/2024 $7,000,000
Provision of Lifesaving GBV Prevention and Response* 6/10/22 12/31/2023 $6,500,000
Provision of Lifesaving GBV Prevention and Response, MRH services in Emergency through Mobile Health Teams (MHTs) & Strengthen the AAP mechanism and capacity/human resources 8/7/2023 8/6/2024 $3,450,000
Information Mgmt. for Disaster Risk Reduction and Response* 1/1/2023 12/31/2023 $1,200,000
Information Mgmt. for Disaster Risk Reduction and Response* 1/1/2023 12/31/2023 $500,000
Information Mgmt. for Disaster Risk Reduction and Response* 1/1/2023 12/31/2023 $361,800
Total $661,778,450

Note: *USAID reported that these programs were active during FY 2024 Q1, despite having an end date in December 2023.

Source: USAID, BHA, response to SIGAR data call, 1/18/2024. Some implementing partner and project names have been withheld at the request of USAID.

USAID Programs in Afghanistan

Economic Growth Programs

USAID’s Office of Livelihoods (OLH) continued supporting economic growth activities in Afghanistan. The total estimated costs of OLH’s two active economic growth programs—the Afghanistan Competitiveness of Export-Oriented Businesses Activity (ACEBA) and the Turquoise Mountain Trust (TMT) - Exports, Jobs, and Market Linkages in Carpet and Jewelry Value Chains activity—are more than $120 million as shown in Table E.2.

Table E.2 USAID Active Economic Growth Programs
Project Title Start Date End Date Total Estimated Cost Cumulative Disbursements, as of 12/19/2023
Afghanistan Competitiveness of Export-Oriented Businesses Activity (ACEBA) 1/27/2020 1/26/2025 $105,722,822 $69,667,338
Carpet and Jewelry Value Chains 1/31/2019 4/30/2025 $14,935,752 $10,790,274
Total $120,658,574 $80,457,613

Note: Numbers have been rounded.

Source: USAID, response to SIGAR data call, 1/13/2024.

Agriculture Programs

This quarter, USAID OLH continued to support two agriculture activities in Afghanistan with total estimated costs of more than $155 million, as shown in Table E.3.

USAID’s agriculture programs and activities aim to mitigate the immediate hardships of farm households and agribusinesses due to drought, political instability, and financial liquidity challenges, and assist with long-term economic recovery to improve food security and the sustainability of key agricultural value chains.

Table E.3 USAID Active Agriculture Programs
Project Title Start Date End Date Total Estimated Cost Cumulative Disbursements, as of 12/19/2023
Strengthening Rural Livelihoods and Food Security (SRL-FS) 7/25/2022 7/24/2026 $80,000,000 $40,000,000
Afghanistan Value Chains Program 6/9/2018 6/8/2025 $75,672,170 $54,899,672
Total $155,672,170 $94,899,672

Note: Numbers have been rounded.

Source: USAID, response to SIGAR data call, 1/13/2024.

Education Programs

USAID’s Office of Social Services (OSS) supports three education development activities in Afghanistan, with a total estimated cost of $230.3 million, as shown in Table E.4. This quarter, USAID reported that it awarded two new education activities: Accessible and Quality Basic Education (AQBE), which aims to improve safe, equitable access to quality education for primary aged girls and boys and secondary school-aged girls, and Young Women Lead (YWL), which seeks to expand post-secondary education opportunities for Afghan young women. These activities are in their start-up phase, according to USAID, and not yet operational. Three other USAID-funded programs closed on December 31, 2023. USAID continues to support primary school education for girls and boys as well as women’s and men’s higher education, but reported that the Taliban ban on girls’ secondary and higher education has directly impacted OSS activities.

According to USAID, the Taliban did not threaten or otherwise interfere with the physical security of OSS’s international or NGO implementing partners this quarter.

Table E.4 USAID Active Education Programs
Project Title Start Date End Date Total Estimated Cost Cumulative Disbursements, as of 12/19/2023
Accessible and Quality Basic Education (AQBE) 10/1/2023 9/30/2028 $79,249,987 $-
Strengthening Education in Afghanistan (SEA II) 5/19/2014 12/31/2023 $49,828,942 $47,769,163
Keep Schools Open 7/11/2022 12/31/2023 $40,000,000 $40,000,000
Girls’ Education Challenge Programme (GEC) 6/29/2016 12/31/2023 $29,000,000 $29,000,000
Supporting Student Success in Afghanistan (SSSA) 1/1/2023 12/31/2026 $27,284,620 $3,294,737
Young Women Lead (YWL) 9/28/2023 9/27/2025 $4,935,797 $-
Total $230,299,346 $120,063,900

Note: Numbers have been rounded.

Source: USAID, email to SIGAR, 1/18/2024; USAID, response to SIGAR data call, 1/13/2024.

Public Health Programs

USAID continues to implement 11 initiatives with a total estimated lifetime cost of $502.6 million, as shown in Table E.5. This quarter, the Taliban ministry of health issued a letter stating that specific services and activities were banned, including: public health awareness campaigns, women-friendly health centers, social behavioral change, and mental health services.

According to USAID, the extent to which restrictions are enforced by local authorities differs by province; restrictions are more rigidly enforced in the more conservative Ghazni, Helmand, Kandahar, and Nangarhar Provinces.

In addition to the threats posed by the Taliban’s health-related edicts, USAID said Afghanistan’s health care system is also at risk due to its reliance on donor support, which has decreased since the Taliban takeover. The Afghanistan Resilience Trust Fund (formerly the Afghanistan Reconstruction Trust Fund) and Health Emergency Response project fully fund operational costs at more than 2,300 health facilities. USAID told SIGAR that while it is attempting to mitigate the repercussions of Taliban policy through local negotiation and program adaption, it does not have a solution to the funding issue.

Table E.5 USAID Active Health Programs
Project Title Start Date End Date Total Estimated Cost Cumulative Disbursements, as of 12/19/2023
Local Health Systems Sustainability (LHSS) 8/29/2019 8/28/2024 $209,425,192 $3,928,993
Assistance for Families and Indigent Afghans to Thrive (AFIAT) 7/10/2020 7/9/2025 $117,000,000 $45,830,563
Urban Health Initiative (UHI) Program 10/14/2020 10/13/2025 $104,000,000 $47,640,577
New DEWS Plus 2/2/2022 9/30/2031 $50,000,000 $11,876,066
Afghanistan Demographic and Health Survey (ADHS) Follow-On 10/9/2018 9/9/2023 $10,500,000 $165,269
Consolidated Grant - COVID-19 Response 9/30/2021 9/29/2026 $6,000,000 $5,934,715
Central Contraceptive Procurement (CCP) 4/20/2015 11/28/2023 $3,599,998 $3,676,081
Modeling American Healthcare, Standards & Values in Afghanistan 10/1/2020 9/30/2024 $1,092,601 $1,084,065
TB Data, Impact Assessment and Communications Hub (TB DIAH) 9/24/2018 9/24/2023 $600,000 $600,000
Meeting Targets & Maintaining Epidemic Control 4/15/2019 4/14/2024 $270,000 $1,155,000
Global Health Supply Chain Management (GHSCM-PSM) 4/20/2015 11/28/2023 $176,568 $5,220,172
Total $502,664,359 $127,111,502

Note: Numbers have been rounded.

Source: USAID, response to SIGAR data call, 1/13/2024.

Democracy, Gender, and Rights Programs

USAID continues to manage five democracy, gender, and rights programs in Afghanistan focused on providing support to civil society organizations, the media sector, Afghan women and girls, and conflict-affected civilians. Total estimated cost for these active programs is more than $150 million, as seen in Table E.6.

Table E.6 USAID Active Democracy, Gender, and Rights Programs
Project Title Start Date End Date Total Estimated Cost Cumulative Disbursements, as of 12/19/2023
Women’s Scholarship Endowment 9/27/2018 9/26/2028 $60,000,000 $50,000,000
Enabling Essential Services for Afghan Women and Girls 7/25/2022 7/24/2025 $30,000,000 $21,291,247
Supporting Transformation for Afghanistan’s Recovery (STAR) 2/18/2021 12/31/2024 $28,338,901 $19,221,000
Afghan Support Project 9/16/2022 9/15/2025 $19,999,554 $4,834,221
Supporting Media Freedom and Access to Information for Afghan Citizens 9/23/2022 9/1/2025 $11,798,379 $2,750,000
Total $150,136,834 $98,096,468

Note: Numbers have been rounded.

Source: USAID, response to SIGAR data call, 1/13/2024.

State Department Programs

USAID and State/PRM continued to implement assistance to support Afghan refugees and internally displaced persons. This quarter, assistance was newly targeted along the Afghanistan-Pakistan border to support Afghan refugees deported from Pakistan. Some 493,000 Afghans returned to Afghanistan between September 15, 2023, and January 4, 2024, with hundreds of thousands more expected before July 2024.

Removing Explosive Remnants of War

This quarter, the UN reported that close to 500 schools and over 100 health facilities were each within one kilometer (0.62 miles) of an explosive hazard and that over 60 people are killed or injured every month by unexploded ordnance in Afghanistan. UN humanitarian mine action partners have cleared over 19 million items of unexploded ordnance from Afghanistan, but the threat remains high, especially for children.

Counternarcotics

From 2003 until the fall of the Afghan government in August 2021, the State Department’s Bureau of International Narcotics and Law Enforcement Affairs (INL) operated multiple programs in Afghanistan to reform the criminal justice system and limit the production and trafficking of illegal drugs.

As of December 2023, INL counternarcotics programming supported counternarcotic oversight and messaging efforts, including funding the Afghanistan Opium Surveys and the Afghan Opiate Trade Project (AOTP) through the UN Office on Drugs and Crime (UNODC).

INL’s treatment and prevention services and alternative livelihood programs remain active in Afghanistan. To date, INL has disbursed approximately $86 million to implement these programs.

SIGAR Oversight Activities

A woman holds her child in a refugee tent at the Torkham border crossing, November 2023. (UN Women/Sayed Habib Bidell)

SIGAR’s oversight was highlighted at two congressional hearings this quarter on the Biden administration’s Afghanistan policy. At the first hearing, held on November 14, Inspector General John F. Sopko testified before the House Foreign Affairs Committee about the Taliban’s continued aid diversion and interference with U.S. assistance to Afghanistan, and about SIGAR’s ongoing work. At the second hearing, held on January 11, by the House Foreign Affairs Subcommittee on Middle East, North Africa, and Central Asia, Members of Congress questioned U.S. Special Representative for Afghanistan and Deputy Assistant Secretary for the Bureau of South and Central Asian Affairs Thomas West; U.S. Special Envoy for Afghan Women, Girls, and Human Rights Rina Amiri; and USAID Assistant Administrator of the Bureau for Asia Michael Schiffer about SIGAR’s work concerning the Taliban’s diversion of aid, the Afghan Fund, and the State Department’s lack of cooperation with SIGAR.

IG Sopko’s testimony preceded SIGAR’s Afghan Fund report issued this quarter in response to a congressional inquiry, which details how the more than $3.5 billion Fund is managed.

In December, two former Afghan government officials, Mir Rahman Rahmani and his son, Ajmal Rahmani, were sanctioned by the U.S. Treasury Department’s Office of Foreign Assets Control (OFAC) for their widespread involvement in international corruption, following their nomination by SIGAR under the Global Magnitsky Human Rights Accountability Act.

SIGAR’s work to date has identified approximately $3.97 billion in savings to the U.S. taxpayer.

Inspector General John Sopko testifies before the House Foreign Affairs Committee, November 14, 2023. (C-SPAN)
Inspector General John Sopko testifies before the House Foreign Affairs Committee, November 14, 2023. (C-SPAN)
Inspector General John Sopko testifies before the House Foreign Affairs Committee, November 14, 2023. (C-SPAN)

SIGAR P1/P2 Referral Initiative Update

In December 2023, SIGAR communicated with 26 of 69 of its P1/P2 principal applicants (PA) identified as being in Pakistan awaiting or undergoing case processing by the Resettlement Support Center Islamabad. Three SIGAR PAs, as well as their family members, were identified as having been forcibly deported from Pakistan to Afghanistan while awaiting case processing. An additional 23 PAs, including family members, were identified as not yet having been deported, but facing ongoing danger from Pakistani authorities. To date, 134 SIGAR PAs and family members have been impacted by Pakistani deportation efforts.

Status of Funds

Status of Funds changed its reporting framework last quarter to focus primarily on U.S. funds appropriated, obligated, and disbursed (for purposes defined by SIGAR’s statutory oversight mandate) in the period following the August 2021 U.S. withdrawal from Afghanistan. Nevertheless, U.S. funds appropriated and obligated prior to that date continue to play a significant role in current programming for Afghanistan and in the closing of contracts that were obligated for Afghanistan reconstruction. These activities and their associated sources of funding, whether by appropriation before or after August 2021, are examined through expanded coverage of the Afghanistan Funding Pipeline and the Six Largest Active Accounts in the sections that follow.

Appropriated Funds

U.S. funds appropriated to the six largest active accounts, as well as funds appropriated to other assistance and agency operations accounts following the U.S. withdrawal from Afghanistan, are presented in Figure F.1.

  • Total appropriations for the FY 2022 to FY 2024 period ending December 31, 2023, reached nearly $2.63 billion, with the two humanitarian assistance accounts, International Disaster Assistance (IDA) and Migration and Refugee Assistance (MRA), accounting for nearly $1.82 billion, or 69%, of the total amount.
  • Congress appropriated $100 million to the Afghanistan Security Forces Fund (ASFF) in September 2022 to provide the Department of Defense with additional obligation authority to settle ASFF-funded contracts originally obligated before the Taliban takeover in August 2021.
  • Appropriations of $789.52 million were made to another 12 accounts for a variety of programming purposes and for agency operating costs.

Figure F.1 U.S. Appropriations Supporting Afghanistan Assistance, FY 2022 to FY 2024 Q1 ($ Billions)

Figure F.1 U.S. Appropriations Supporting Afghanistan Assistance, FY 2022 and FY 2024 Q1 ($ Billions)
Figure F.1 U.S. Appropriations Supporting Afghanistan Assistance, FY 2022 and FY 2024 Q1 ($ Billions)

Numbers have been rounded. Details of accounts are presented in Table F.10, U.S. Appropriations Made Available for Afghanistan Reconstruction and Post-Withdrawal Assistance, FY 2002 to December 31, 2023.

Afghanistan Funding Pipeline

Funds remaining available for possible disbursement for any given account consist of two broad components: (1) funds that have been appropriated and allocated to the account for Afghanistan programming, but not yet obligated for these purposes, and (2) funds that have been obligated for Afghanistan programming, but not yet disbursed under the obligated contract (“unliquidated obligations”).

Table F.2, Funds Remaining Available for Possible Disbursement, presents these two components for each of the six largest active accounts. The first column, “FY 2022–2024 Funds Appropriated, Not Yet Obligated,” identifies $235.57 million in FY 2022, FY 2023, and FY 2024 appropriations remaining available for obligation that have not been obligated as of December 31, 2023. The second column, “FY 2014–24 Funds Obligated, Not Yet Disbursed,” identifies $1.05 billion in FY 2014 through FY 2024 appropriations that have been obligated and remain available for disbursement as of December 31, 2023. The sum of the first two columns results in the third column “Funds Remaining for Possible Disbursement” of $1.28 billion as of December 31, 2023.

Table F.2 Appropriated Funds Remaining Available for Disbursement
Six Largest Active Accounts December 31, 2023 ($ Millions)

Six Largest Active Accounts FY 2022–24 Funds Appropriated, Not Yet Obligated FY 2014–24 Funds Obligated, Not Yet Disbursed Funds Remaining for Possible Disbursement
Afghanistan Security Forces Fund (ASFF) $97.32 $294.27 $391.59
Economic Support Fund (ESF) $95.00 $410.46 $505.46
International Narcotics Control and Law Enforcement (INCLE) $2.72 $14.87 $17.59
International Disaster Assistance (IDA) $35.53 $267.04 $302.57
Migration and Refugee Assistance (MRA) $- $54.34 $54.34
Non-Proliferation, Antiterrorism, Demining, and Related Programs (NADR) $5.00 $6.61 $11.61
Total $235.57 $1,047.59 $1,283.16

Note: Numbers have been rounded. Funds remaining available for possible disbursement consist of (1) funds appropriated or otherwise made available for Afghanistan reconstruction, as defined in SIGAR’s enabling statute Pub. L. No. 110-181 (as amended), that remained available for possible obligation; and (2) funds obligated for Afghanistan reconstruction that remained available for possible disbursement (i.e., unliquidated obligations) as of December 31, 2023. The ASFF FY 2022 appropriation is available for obligation through FY 2025; the ESF, INCLE, MRA, and NADR appropriations are available for obligation for two years with ESF and INCLE availability extendable up to six years; and after the period of availability for obligation has ended all of these funds are available for disbursement for an additional five years. IDA appropriations are available until expended. Please see Table F.3 through Table F.8 on pages 124–132 for additional details of ASFF, ESF, INCLE, IDA, MRA, and NADR funds remaining for possible disbursement and for the sources of this information.

International Assistance for Afghanistan

The international community has provided significant funding to support Afghanistan relief efforts through multilateral institutions in the period since the U.S. withdrawal. These institutions include United Nations and nongovernmental humanitarian assistance organizations; two special-purpose United Nations organizations, the UN Assistance Mission in Afghanistan (UNAMA) and the UN Development Programme (UNDP); and the World Bank-managed Afghanistan Resilience Trust Fund (ARTF). The Asian Development Bank, which is funded by its members, including the United States, has also contributed to these efforts.

The UN’s Office for the Coordination of Humanitarian Affairs (UN OCHA) reports on donor contributions, principally from national governments but also from development finance institutions such as the World Bank and the Asian Development Bank, to UN agencies and nongovernmental humanitarian assistance organizations, and these donors are reported to have contributed nearly $5.56 billion for Afghanistan from January 1, 2022, to December 31, 2023, as shown in Figure F.4. The United States has contributed nearly $1.84 billion to these organizations, representing nearly one-third of the total amount.

Figure F.4 Contributions by 10 Largest Donors and Others to Multilateral Institutions (UN OCHA-Reported Organizations, UNAMA and ARTF) in Afghanistan Since 2022 ($ Millions)

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Note: Numbers may not add due to rounding. The acronym “NP” is used for Nonprofit, “PIO” is used for Public International Organization, and “IP” for Implementing Partner. UN agency acronyms are described in Table F.9, U.S. Contributions to UN Agencies, UNAMA, and ARTF.

Source: World Bank, ARTF: Administrator’s Report on Financial Status as of November 21, 2023 (end of period 8 in FY 1402), accessed at www.wb-artf.org on 1/10/2024; UN OCHA, Financial Tracking Service at https://fts.unocha.org, accessed 12/31/2023; State, UNAMA approved budgets and notified funding plans, in response to SIGAR data calls, 7/13/2022 and 4/19/2023; UN, Country Assessments, at www.un.org/en/ga/contributions/scale, accessed 4/19/2023.

U.S. Appropriations for Afghanistan Reconstruction and Post-Withdrawal Assistance

U.S. appropriations for Afghanistan reconstruction spanned the FY 2002 to FY 2021 period and amounted to more than $144.74 billion. U.S. assistance following the U.S. withdrawal in FY 2022, FY 2023, and FY 2024 through December 31, 2023, has amounted to nearly $2.63 billion. The accounts to which U.S. appropriations were made available, and the amounts that were made available in these two periods, are set forth in Table F.10.

View table F.10 within the report document.
Table F.10 U.S. U.S. Appropriations Made Available for Afghanistan Reconstruction and Post-Withdrawal Assistance FY 2002 to December 31, 2023 ($ Millions)

Note: ASFF appropriated balances do not reflect transfers to the Foreign Military Sales (FMS) Trust Fund.

Table F.10 U.S. Appropriations Made Available for Afghanistan Reconstruction and Post-Withdrawal Assistance FY 2002 to December 31, 2023 ($ Millions)
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