A key objective of coalition efforts in Afghanistan is to build the country s capacity to provide for its own security by training and equipping the Afghan National Security Forces (ANSF). Through December 2010, the Combined Security Transition Command-Afghanistan (CSTC-A) had provided more than 52,000 vehicles, including light tactical vehicles and High Mobility Multi-purpose Wheeled Vehicles, worth approximately $4.0 billion for the ANSF; and has plans to provide thousands more purchased primarily with the Afghanistan Security Forces Fund. The United States has provided most of these vehicles using an adaptation of the Foreign Military Sales program, a government-to-government program for selling U.S. defense equipment, services, and training to foreign entities. TACOM Life Cycle Management Command (TACOM LCMC) procures most vehicles for the ANSF. Vehicles are transported to Afghanistan by contractors for the U.S. Military Surface Deployment and Distribution Command (SDDC). SIGAR s objectives were to (1) determine whether CSTC-A could account for the vehicles it provided to the ANSF and (2) assess CSTC-A s oversight for the vehicles provided. To accomplish these objectives, SIGAR reviewed vehicle purchase and delivery documentation, documented a random sample of vehicles, physically inspected vehicles, and interviewed CSTC-A and ANSF officials. SIGAR conducted work at CSTC-A headquarters in Kabul, Afghanistan; TACOM LCMC in Harrison Township, Michigan; and in Washington, D.C.; from December 2010 to December 2011 in accordance with generally accepted government auditing standards. SIGAR suspended work from January 2011 to April 2011 to allow TACOM LCMC to collect vehicle identification data and CSTC-A to conduct a vehicle inventory.