#aadth ,,congress #b;d ,session ,s4 #ahge ,,an ,,act ,to support enhanced accountability for ,united ,states assistance to ,afghanistan1 and for other purposes4 #a4 ,short title ,this ,act may be cited as the ,afghanistan ,accountability ,act of #bjae4 #b4 ,defined term ,in this ,act1 the term appropriate congressional committees means-- 7#a7 the ,committee on ,foreign ,relations of the ,senate2 7#b7 the ,committee on ,appropriations of the ,senate2 7#c7 the ,committee on ,armed ,services of the ,senate2 7#d7 the ,select ,committee on ,intelligence of the ,senate2 7#e7 the ,committee on ,foreign ,affairs of the ,house of ,representatives2 7#f7 the ,committee on ,appropriations of the ,house of ,representatives2 7#g7 the ,committee on ,armed ,services of the ,house of ,representatives2 and 7#h7 the ,permanent ,select ,committee on ,intelligence of the ,house of ,representatives4 ,i ,effective ,afghanistan assistance and accountability #aja4 ,findings ,congress makes the following findings3 7#a7 ,following the terrorist attacks of ,september #aa1 #bjja1 the ,united ,states launched ,operation ,enduring ,freedom1 and since then the ,united ,states ,armed ,forces and the ,afghan ,national ,security ,forces have made countless sacrifices in defending ,afghanistan against the threat of terrorism and insurgency and by extension the ,united ,states and the wider world4 7#b7 ,since #bjja1 the ,united ,states has worked with a broad coalition of nations that has helped to dramatically improve numerous development indicators within ,afghanistan1 including-- 7,a7 a dramatic increase in the number of girls enrolled in primary education from an estimated #e1jjj under the ,taliban to #b1djj1jjj girls as of #bjaj2 7,b7 an increase in the percentage of individuals above the poverty line from #be4d percent in #bjjb to #ce4h percent in #bjaa2 7,c7 an increase in the percentage of individuals who now have access to an improved water source in rural areas from #bb percent in #bjja to #ef percent in #bjab2 7,d7 a precipitous decline in maternal mortality from #abjj_/ajj1jjj births in #aiie to #djj_/ajj1jjj births in #bjac2 and 7,e7 an expansion of women's rights4 7#c7 ,numerous research studies have shown that government corruption is a driver of conflict and particularly so in ,afghanistan1 where it has served as a powerful recruitment tool for the ,taliban4 7#d7 ,since the first democratic transfer of power in the history of ,afghanistan in #bjad1 ,president ,ashraf ,ghani and ,chief ,executive ,officer ,abdullah ,abdullah have led a ,national ,unity ,government that has identified key security and development challenges in order to make ,afghanistan a full and productive member of the community of democratic nations4 7#e7 ,the ,national ,unity ,government has renewed specific focus on addressing corruption within the country as a driver of instability1 including reopening a fraud case involving high level officials and the ,kabul ,bank that resulted in the disappearance of an estimated #a1jjj1jjj1jjj4 7#f7 ,in its report ,realizing ,self ,reliance3 ,commitments to ,reform and ,renewed ,partnership1 the ,government of ,afghanistan committed to the international community in ,london in ,december #bjad1 to address the main drivers of corruption in ,afghanistan1 including collusive procurement practices1 weak rule of law and abuse of the legal system1 and arbitrary regulations that build in incentives to pay bribes4 ,government of ,afghanistan commitments included-- 7,a7 forming an independent anti-corruption commission with time-bound prosecutorial powers2 7,b7 implementing recommendations by the ,monitoring and ,evaluation ,committee on a national action plan to reduce corruption2 7,c7 requiring all government officials to provide public declarations of their assets2 7,d7 meeting all ,financial ,action ,task ,force 7,,fatf7 requirements to further limit and investigate illicit fund flows2 7,e7 forming a national procurement board staffed by qualified professionals who will manage all large value contracts using internationally recognized standards and procedures2 and 7,f7 delineating the roles1 responsibilities1 and jurisdiction of anti-corruption institutions such as the ,high ,office of ,oversight and ,anti-,corruption 7,,hoo7 and the ,attorney ,general to restrict them to focus on their core function of enforcement instead of oversight4 7#g7 ,the ,december #bjad ,government of ,afghanistan report ,realizing ,self ,reliance3 ,commitments to ,reform and ,renewed ,partnership1 expressed a commitment to enhancing productivity1 growth and revenues by-- 7,a7 developing natural resources through public-private partnerships that bring in rents1 taxes1 and profits2 7,b7 removing obstacles to trade and transit and ending smuggling that diverts revenue away from the treasury2 7,c7 negotiating expanded market access in regional and global markets2 7,d7 gradually formalizing the informal economy and changing the compact between the state and citizens to one where citizens pay taxes for services they tangibly benefit from2 and 7,e7 transferring government payments electronically to eliminate losses in transit4 7#h7 ,in #bjab1 international donors and the ,government of ,afghanistan agreed to the ,tokyo ,mutual ,accountability ,framework 7,,tmaf7 which committed to provide #d1jjj1jjj1jjj in economic assistance per year from #bjab-bjae and sustain assistance at or near the same levels of the past decade through #bjag1 while the ,government of ,afghanistan committed to meet benchmarks related to democracy and governance1 public finance and revenue generation1 and economic development4 7#i7 ,at the end of #bjad1 under the ,,tmaf1 the ,government of ,afghanistan had fallen short in meeting benchmarks related to3 revenue collection1 the enhancement of women's rights1 corruption and the illicit economy1 and the protection of human rights4 7#aj7 ,in the ,joint ,declaration following the ,london ,conference on ,afghanistan of ,december #d1 #bjad1 the international community and the new ,government of ,afghanistan agreed to refresh the existing ,,tmaf and associated commitments at the #bjae ,senior ,officials ,meeting based on the reform program and priorities as laid out by the ,government of ,afghanistan4 7#aa7 ,afghanistan faces great difficulties in making progress in countering illegal narcotics and remains the leading global illicit opium poppy producer4 7#ab7 ,the illegal narcotics trade results in the transfer of illicit funds and encourages and also requires corrupt financial transactions1 and1 if minimized1 could have beneficial impacts on trade and reduce overall levels of corruption4 7#ac7 ,the international community has endorsed ,afghanistan's longer-term development following the war and identified the criticality of the transformation decade from #bjae-bjbd outlined by the ,government of ,afghanistan and has acknowledged that the ,government of ,afghanistan will seek continued international assistance in order for it to become a stable1 self-sustained partner in the community of democratic countries4 7#ad7 ,as development assistance from the ,united ,states and broader international community gradually diminishes in the coming years1 the accelerated development of the ,afghan private sector and governing institutions becomes even more necessary to maintain the gains of the past decade and to enhance our mutual goals of ,afghan security and stability4 7#ae7 ,while ,afghan ,national ,security ,forces 7,,ansf7 have taken over lead combat responsibilities1 they continue to operate in close coordination with1 and with significant resources from the international community1 under the ,resolute ,support ,mission and in coordination with ongoing counter-terrorism operations4 ,development of civilian oversight institutions for the security sector has lagged4 ,such oversight will be important for ensuring that ,afghan security forces are accountable and do not abuse their powers4 #ajb4 ,sense of ,congress on ,united ,states assistance and accountability in ,afghanistan ,it is the sense of ,congress that-- 7#a7 the ,national ,unity ,government of ,afghanistan has made a substantial commitment to reform that should be supported but also subject to heightened scrutiny by the ,afghan people and international donors given past failures and persistent challenges in the country2 7#b7 ,afghanistan is at a critical inflection point1 having gone through political and security transitions as the international community draws down its military forces4 ,the international community should work closely with the new government in supporting development priorities for the rest of the transformation decade that translate into producing concrete development results for the ,afghan people2 7#c7 sustainable accountability and reform of ,afghan governing institutions will not come from the international community but from a commitment by the ,government of ,afghanistan and society reinforced by domestic watchdog groups and internal government accountability monitoring mechanisms2 7#d7 the ,united ,states ,government should deepen its dialogue on anti-corruption efforts with the ,government of ,afghanistan to develop effective oversight mechanisms to ensure large donor contracts do not contribute to corruption2 7#e7 the ,united ,states should encourage ,afghanistan's participation in the ,open ,government ,partnership1 a multilateral initiative in which government and civil society collaborate to promote transparency1 fight corruption1 and use technologies to strengthen government2 7#f7 the ,united ,states should urge the ,government of ,afghanistan to build upon existing anti-money laundering and countering terrorism financing legislation by developing effective regulations and institutions to implement reforms2 7#g7 the ,united ,states should urge the ,government of ,afghanistan to broaden personal asset disclosures to include members of the covered officials' immediate families or households and develop effective mechanisms for verifying disclosed information2 7#h7 in the event of future egregious cases of corruption in ,afghanistan1 the ,president should impose visa bans and asset freezes on those responsible1 especially in instances where ,united ,states assistance is stolen or misappropriated2 7#i7 the ,united ,states ,government should cooperate with the ,government of ,afghanistan and with international donors to develop a series of strict accountability benchmarks based on the refreshed ,tokyo ,mutual ,accountability ,framework and the ,government of ,afghanistan's own ,realizing ,self ,reliance report commitments that will condition levels of assistance and the amount of on-budget assistance on anti-corruption performance acceptable to donors2 7#aj7 the ,united ,states should support the ,afghan ,parliament to refine and strengthen the legal framework of anti-corruption and anti-money laundering laws to address beneficial ownership1 countering bid-rigging and other contracting and procurement fraud1 criminal investigations of financial transactions1 complementary banks1 personal asset or other financial declarations and disclosures as required by law or regulation1 efforts to meet ,,fatf requirements1 and other areas to further inhibit the illicit flow of money2 7#aa7 the commitment by the ,government of ,afghanistan to strengthen its nascent private sector should be supported and sustained using the full array of tools of the ,united ,states1 including technical and legal assistance2 7#ab7 ,united ,states assistance to the ,afghan judicial system and other ,afghan legal institutions that enable and empower private sector development by instilling greater investor confidence should be prioritized to ensure the protection of private property1 the sanctity of contracts1 and effective dispute resolution mechanisms for businesses and investors2 7#ac7 the ,united ,states ,government should identify opportunities for the ,united ,states to introduce trade facilitation as part of the economic relationship between the #b countries2 7#ad7 the ,governments of the ,united ,states and ,afghanistan should work together to identify more ,afghan products and raw materials to be included on the ,united ,states ,generalized ,system of ,preferences 7,,gsp7 treatment list2 7#ae7 the ,american ,university of ,afghanistan is an emerging pillar in ,afghanistan's education system and has provided a unique opportunity for higher education for ,afghan youth1 especially women2 and 7#af7 the ,united ,states should encourage the ,government of ,afghanistan to implement with urgency electoral reforms in accordance with the ,agreement between the ,two ,campaign ,teams ,regarding the ,structure of the ,national ,unity ,government4 #ajc4 ,united ,states assistance policy for ,afghanistan ,it is the policy of the ,united ,states-- 7#a7 to conduct assistance programs that result in highly effective1 impact driven development outcomes for the people of ,afghanistan while maintaining the highest standards of accountability for ,united ,states taxpayers2 7#b7 that all ,united ,states ,government agencies and entities working in ,afghanistan coordinate1 plan1 and regularly review plans in a coherent1 well-informed process to develop ,united ,states policy and assistance programming2 7#c7 to support the development of effective ,government of ,afghanistan oversight institutions and domestic watchdog civil society organizations2 7#d7 subject to significant evident progress made in meeting ,,tmaf accountability and improved governance as it relates to development1 to abide by resource commitments made as part of the ,tokyo ,mutual ,accountability ,framework2 7#e7 to provide incentivized assistance to ,afghanistan's governing institutions based upon verifiable and measurable development outcomes and on-budget assistance based upon demonstrated capacity improvements that are mutually agreed to by the ,government of ,afghanistan and ,government of the ,united ,states2 7#f7 to support the development of democratic governing institutions in ,afghanistan1 promote the development of a growing private sector1 and strengthen civil society in ,afghanistan2 7#g7 to recognize that ,afghanistan's sustainable development is grounded in growing the regional economy1 and to support the efforts of the ,government and people of ,afghanistan to build strong regional economic connectivity with the country's neighbors2 7#h7 to support1 where appropriate1 proven programs that promote private sector job creation in ,afghanistan2 and 7#i7 that assistance programs in direct support of ,afghan women and girls remain a priority for the ,united ,states1 including specific efforts to support women and girls education1 meaningful engagement in political and reconciliation processes1 training and recruitment of ,afghan female police and security forces1 advancement of women's legal rights1 economic development1 and efforts to increase the overall health and well-being of ,afghan women and girls4 #ajd4 ,effective ,afghanistan assistance and accountability 7a7 ,strategy ,to combat corruption in ,afghanistan 7#a7 ,in general ,the ,secretary of ,state1 in consultation with the ,secretary of ,defense and the ,government of ,afghanistan1 shall develop a comprehensive interagency strategy for ,united ,states assistance that is sustainable and is not counter-productive to combating corruption in ,afghanistan4 7#b7 ,elements ,the strategy developed under paragraph 7#a7 should include the following elements3 7,a7 ,multi-year goals1 objectives1 and measurable outcomes for targeted activities to strengthen selected ,afghan official institutions and nongovernmental organizations to prevent1 investigate1 deter1 and prosecute corruption4 7,b7 ,an operational plan incorporating all ,united ,states ,government programming to implement the anti-corruption goals and objectives4 7,c7 ,a summary of ,united ,states efforts to coordinate with other international donors to ensure that anti-corruption advice or programming provided to the ,government of ,afghanistan is not contradictory4 7,d7 ,a focus on the development of governmental and nongovernmental ,afghan capacity to ensure accountability and combat corruption4 7,e7 ,an evaluation of ,afghan civil society anti-corruption capacities that includes their ability to use technology to combat corruption4 7b7 ,afghanistan anti-corruption fund ,subject to the availability of funds1 the ,president is authorized to provide technical and financial assistance to official ,government of ,afghanistan anti-corruption and audit institutions and ,afghan civil society watchdog groups in support of the anti-corruption priorities identified by the ,government of ,afghanistan and the ,united ,states ,government4 ,subject to careful consideration by the ,united ,states ,government of the legitimacy1 efficacy1 and direct impact and influence of such entities and individuals1 offices1 and organizations that are funded under this subsection could include-- 7#a7 the ,supreme ,audit ,office2 7#b7 the ,attorney ,general2 7#c7 the ,ministry of ,justice2 7#d7 ,inspectors ,general within key ministries2 7#e7 the ,independent ,joint ,anti-,corruption ,monitoring and ,evaluation ,committee 7,,mec72 7#f7 the major crimes task force1 ,technical ,investigative ,unit1 and the ,sensitive ,investigative ,unit2 7#g7 the ,high ,office of ,oversight and ,anti-,corruption2 7#h7 the ,anti-,corruption ,tribunal2 7#i7 the ,financial ,transactions and ,reports ,analysis ,center of ,afghanistan2 7#aj7 the proposed procurement board2 and 7#aa7 civil society organizations engaged in oversight1 anti-corruption advocacy1 and support of good governance4 7c7 ,promotion of human rights1 press freedom1 and security sector accountability 7#a7 ,in general ,subject to the availability of funds1 the ,secretary of ,state1 in consultation with the ,secretary of ,defense1 is authorized to provide support for efforts of the ,government of ,afghanistan to improve oversight and accountability of the ,afghan ,national ,security ,forces1 including the ,afghan ,national ,police1 and ,afghan local police1 and strengthen ,afghan civil society and investigative journalists to provide watchdog oversight of these institutions4 ,subject to due consideration of the legitimacy1 efficacy1 and direct impact and influence of such entities and individuals1 these efforts could include-- 7,a7 supporting the ,,ansf to strengthen the capacity1 independence1 and power of its internal ,inspector ,general to collect and investigate all credible reports of abuse by armed forces2 7,b7 supporting the ,office of the ,attorney ,general and the ,ministries of ,defense and ,interior to be better capable to investigate and1 if appropriate1 criminally prosecute police1 military1 intelligence1 and militia personnel1 regardless of rank1 found responsible for human rights abuses and war crimes2 7,c7 considering establishing a special independent mechanism to investigate government officials and security force officers implicated in abuses2 7,d7 supporting the ,ministry of ,interior to establish a centralized register of all detainees held in police and ,national ,directorate of ,security custody1 and ensure that it is accessible to independent monitors and is updated regularly and in a transparent manner2 7,e7 supporting implementation of the ,access to ,information ,law and the #bjji ,mass ,media ,law1 particularly provisions of the latter that would disband the ,media ,violations ,investigation ,commission and replace it with a ,mass ,media ,commission2 7,f7 supporting the ,attorney ,general's ,office to undertake prompt1 impartial1 and thorough investigations into all attacks on journalists and media organizations and bring prosecutions as appropriate2 and 7,g7 supporting the further establishment of civil society organizations to provide essential watchdog oversight of the police and armed forces2 as well as efforts to strengthen and improve coordination among civil society organizations1 such as the ,afghan ,independent ,human ,rights ,commission4 #aje4 ,reports 7a7 ,reporting on corruption in ,afghanistan ,not later than #a year after the date of the enactment of this ,act1 and annually thereafter through #bjbd1 the ,secretary of ,state shall submit to the appropriate congressional committees a report listing each individual who the ,president determines1 based on credible evidence-- 7#a7 is a ,government of ,afghanistan official1 a senior associate1 or close relative of such an official1 who is responsible for1 or complicit in1 ordering1 controlling1 or otherwise directing1 acts of significant corruption1 including the expropriation of private or public assets for personal gain1 corruption related to government contracts or the extraction of natural resources1 bribery1 or the facilitation or transfer of the proceeds of corruption to foreign jurisdictions2 or 7#b7 has materially assisted1 sponsored1 or provided financial1 material1 or technological support for1 or goods or services in support of1 an activity described above4 7b7 ,report on civilian-military assistance efforts in ,afghanistan 7#a7 ,in general ,not later than #a year after the date of the enactment of this ,act1 the ,comptroller ,general of the ,united ,states shall submit a report to the appropriate congressional committees that describes civilian-military assistance efforts in ,afghanistan4 7#b7 ,elements ,the report required under paragraph 7#a7 shall include the following elements3 7,a7 ,a description of lessons learned from conducting development programming in ,afghanistan to include recommendations on how to improve coordination between ,united ,states development agencies and the ,united ,states ,armed ,forces4 7,b7 ,an assessment of the ability of the ,united ,states ,agency for ,international ,development to advance development goals within ,afghanistan1 operating alongside providers of ,united ,states military assistance4 7,c7 ,an assessment of whether funding under the ,commander's ,emergency ,response ,program achieved the program's counterinsurgency goals1 including force protection1 and whether this program had any long term development impact1 including any negative unintended consequences4 ,passed the ,senate ,april #bh1 #bjaf4,secretary