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From 2003 to 2010, Congress earmarked $627 million in appropriated funds to address the needs of Afghan women and girls. Congress also directed the Department of State to report on the use of these funds. This report assesses (1) the approach State and the U.S. Agency for International Development (USAID) used to attribute and report on the use of funds covering activities for Afghan women and girls during fiscal years 2008 and 2009, (2) the extent to which specific earmarks to certain organizations met congressional directives, and (3) whether reported activities were consistent with Afghan national strategies, including the National Action Plan for the Women of Afghanistan (NAPWA) which the U.S. supports. We analyzed legislation pertaining to Afghan women and girls and reviewed the 2008 and 2009 reports submitted to Congress describing U.S.-funded activities for women and girls in Afghanistan. We discussed the earmark attributions and reported activities with officials from USAID, State, and the government of the Islamic Republic of Afghanistan. We conducted our work in Kabul, Afghanistan, and Washington, D.C., from November 2009 to July 2010 in accordance with generally accepted government auditing standards.