The Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (P.L. 108-106, Section 3001), enacted November 6, 2003, established the Inspector General of the Coalition Provisional Authority (CPA-IG). Among its purposes, this legislation was to provide for independent and objective conduct and supervision of audits and investigations relating to the programs and operations of the Coalition Provisional Authority (CPA). This law specified that the CPA-IG, "shall also have the duties and responsibilities of inspectors general under the Inspector General Act of 1978," which established the responsibilities and duties of an inspector general. P.L. 108-106 also stipulated that the CPA-IG would terminate 6 months after the authorities and duties of the Coalition Provisional Authority cease to exist, a provision that was triggered by the June 28, 2004 dissolution of CPA, which would have resulted in the termination of CPA-IG on December 28, 2004.

During Senate consideration of the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (S. 2400) an amendment was adopted for the "Redesignation and Modification of Authorities Relating to Inspector General of the Coalition Provisional Authority." This language proposed amending P.L. 108-106 to redesignate the CPA-IG as the Special Inspector General for Iraq Reconstruction (SIGIR). It also proposed that SIGIR would report to the Secretaries of State and Defense and modify its authorities from a focus on the CPA to the Iraq Relief and Reconstruction Fund (IRRF). It would also revise the termination of the office of the Special Inspector General to link it to progress in Iraq reconstruction. Such a measure was included in the final National Defense Authorization Act for FY 2005, which was passed by Congress (as HR 4200) on October 9, 2004 and signed into law by the President on October 28, becoming P.L. 108-375. The enactment of this law preempted the December 28, 2004 termination of the CPA-IG by establishing SIGIR, until ten months after 80% of the amounts of the IRRF have been contractually obligated.

In this section:

Emergency Supplemental Appropriations Act for Defense and for the Reconstruction of Iraq and Afghanistan, 2004 (P.L. 108-106)
This is a link to Title III, Section 3001. This is the complete legislation for the establishment of the Inspector General, Coalition Provisional Authority (CPA-IG).

Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 (P.L. 108-375)
This is a link to Title XII, Section 1203. This is the amending language to redesignate the CPA-IG and modify authorities as the Special Inspector General for Iraq Reconstruction.

Public Law 108-106, Section 3001 as amended by Public Law 108-375 Section 1203 (full text)
This document, produced by SIGIR, applies the amending language of P.L. 108-375 to P.L. 108-375 to show the effect of the amendment.

Inspector General Act of 1978 as amended (as of January 6, 2003)
This is a link to the IG Act of 1978 as represented by the Office of Law Revision Counsel, U.S. House of Representatives Website.