12 2 STA T .380PUBLIC LA W 110 – 181 —J A N .28 , 2008 fromin i t i a tin g,c arr y ing o u t, or com ple ting any au d itorin v e s- tigation related to amounts appropriated or ot h er w ise made availa b le for the reconstruction of A fghanistan or from issuing any subpoena during the course of any such audit or investiga- tion .( f )DUTIES . — ( 1 ) OV E R SI GH T OFA FGHA N ISTAN RE C ONSTRUCTION.— I t shall be the duty of the Inspector G eneral to conduct, supervise, and coordinate audits and investigations of the treatment, han- dling, and e x penditure of amounts appropriated or otherwise made available for the reconstruction of Afghanistan, and of the programs, operations, and contracts carried out utili z ing such funds, including— (A) the oversight and accounting of the obligation and expenditure of such funds
( B ) the monitoring and review of reconstruction activi- ties funded by such funds; ( C ) the monitoring and review of contracts funded by such funds; (D) the monitoring and review of the transfer of such funds and associated information between and among departments, agencies, and entities of the U nited S tates and private and nongovernmental entities; ( E ) the maintenance of records on the use of such funds to facilitate future audits and investigations of the use of such fund; ( F ) the monitoring and review of the effectiveness of United States coordination with the Government of Afghanistan and other donor countries in the implementa- tion of the Afghanistan Compact and the Afghanistan N ational Development Strategy; and (G) the investigation of overpayments such as duplicate payments or duplicate billing and any potential unethical or illegal actions of Federal employees, contractors, or affili- ated entities and the referral of such reports, as necessary, to the Department of J ustice to ensure further investiga- tions, prosecutions, recovery of further funds, or other rem- edies. ( 2 ) OTHER D UTIES RE L ATED TO OVERSIGHT.— T he Inspector General shall establish, maintain, and oversee such systems, procedures, and controls as the Inspector General considers appropriate to discharge the duties under paragraph (1). ( 3 ) DUTIES AND RES P ONSI B ILITIES UNDER INSPECTOR GEN- ERAL ACT OF 1978 .—In addition to the duties specified in para- graphs (1) and (2), the Inspector General shall also have the duties and responsibilities of inspectors general under the Inspector General Act of 1 978 . ( 4 ) COORDINATION OF EFFORTS.—In carrying out the duties, responsibilities, and authorities of the Inspector General under this section, the Inspector General shall coordinate with, and receive the cooperation of each of the following
(A) The Inspector General of the Department of Defense. (B) The Inspector General of the Department of State. (C) The Inspector General of the United States Agency for International Development. (g) P O W ERS AND AUTHORITIES.—
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