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GAO-04-746R 1 (2004-05-25)

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  SGAO

        Accountability * Integrity  Reliability
United States General Accounting Office
Washington, DC 20548


          May 25, 2004

          The Honorable Richard G. Lugar
          Chairman
          The Honorable Joseph R. Biden, Jr.
          Ranking Member
          Committee on Foreign Relations
          United States Senate

          The Honorable Henry J. Hyde
          Chairman
          The Honorable Tom Lantos
          Ranking Member
          Committee on International Relations
          House of Representatives

          Subject: Iraq's Transitional Law

          On June 30, 2004, the Coalition Provisional Authority (CPA) intends to transfer power
          in Iraq to a fully sovereign Iraqi interim government.' CPA and the Iraq Governing
          Council took a fundamental step toward this goal in March 2004, when they signed
          the Law of Administration for the State of Iraq for the Transitional Period
          (hereafter referred to as the transitional law). The transitional law is intended to
          govern the affairs of Iraq until Iraqis approve a permanent constitution and a
          permanent Iraqi government takes office.2

          GAO has ongoing and completed work reviewing various aspects of the U.S. effort to
          reconstruct Iraq. Our ongoing work includes reviewing the costs associated with
          reconstruction; the process used to award reconstruction contracts; efforts to
          develop Iraq's security forces; the rebuilding of Iraq's oil, electricity, and water
          infrastructure; and programs to help Iraq develop a unified, democratic government.
          For this report, we describe the following information as it exists at this time: (1) the
          time frames and Iraqi governmental structures established by the transitional law; (2)
          arrangements in the law for the U.S.-led multinational force, Iraqi security forces, and
          militias; and (3) mechanisms in the law for resolving disputes over property and
          territories within Iraq. In each of these areas, we also explain the transitional law's

          'The Coalition Provisional Authority (CPA) is the U.N.-recognized coalition authority, led by the United
          States and the United Kingdom, responsible for the temporary governance of Iraq.
          2The transitional law states that on June 30 a fully sovereign Iraqi Interim Government will take
          power. However, the law does not further elaborate the structure or authority of the interim
          government.


GAO-04-746R Iraq's Transitional Law

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