SIGR Audit Report, January 28, 2011 – Sons of Iraq Program: Results Are Uncertain and Financial Controls Were Weak, “In June 2007, the Multi-National Corps–Iraq (MNC-I) began using Commander’s Emergency Response Program (CERP) funds to hire former insurgents and their passive supporters to guard checkpoints, buildings, and key parts of neighborhoods in Iraq. Known as the Sons of Iraq (SOI) program, the effort has been credited with helping reduce the overall levels of violence in Iraq. During the course of the program, MNC-I spent approximately $370 million drawn from fiscal year 2007-2009 CERP funds. Past SIGIR reports have identified weaknesses in the management of CERP funds. Our reporting objectives for the SOI program are to determine (1) the program’s contribution to reducing violence in Iraq, (2) the effectiveness of financial management controls, and (3) the status of GOI efforts to integrate SOI personnel into Iraqi ministries.”