Coalition Provisional Authority Program Review Board
It had the authority to recommend expenditures from both the Development Fund for Iraq, which the Coalition Provisional Authority (CPA) administered in trust on behalf of the Iraqi people, and the Iraq Relief and Reconstruction Fund, which the CPA administered on behalf of the American people.The expenditures from the Development Fund for Iraq that the board recommended to CPA Administrator Bremer were made under obligations the Coalition undertook under United Nations resolution 1483.They included making sure that expenditures were administered in an open and transparent manner.According to the KPMG audit of the Development Fund for Iraq expenditures, the board routinely failed to properly document its decisions.In some cases where an attendance list was part of the minutes, decisions were made when the board did not have quorum.