WASHINGTON: A confidential US report, prepared for the State Department, says that the Afghan government was not ready to govern Afghanistan after the US withdrawal.

The report points out that the infrastructure created during 12 years of US presence in Afghanistan is in danger of collapsing if left to its own accord.

The United States plans to withdraw most of its troops from Afghanistan by December this year and hopes that the government will be able to fill the gap created by the pullout. Washington also wants to sign a bilateral security agreement with Kabul for keeping a small residual force after the withdrawal. The force will provide security assistance to Afghan forces, particularly in dealing with the militants.

The report, obtained by The Washington Times, says that despite spending billions of dollars, the United States has not been able to create an effective system of governance in Afghanistan.

The report, which is also shared by the US Agency for International Development, says that in some US funds have been diverted to corrupt politicians or extremists looking to destabilise the country.

USAID officials, however, said that the risks of corruption and waste have long been known and urged US taxpayers to be patient before they see further returns on their aid investments.

The documents focus specifically on Afghan ministries of finance, mining, electric utilities, communications, education, health and agriculture.

The report concludes that six of the ministries cannot be trusted to manage aid from US taxpayers without a dangerous risk that the money will fall victim to fraud, waste, abuse or outright theft.

Only in one of the seven cases US auditors conclude that the Afghan ministry of finance had systems “adequate to properly manage and account for” money being channelled in from Washington.

But even with that conclusion, USAID auditors identified 26 risks for fraud and waste at the finance ministry. Three of the risks were deemed to be “high” and the rest were rated “critical,” including the overarching danger of the Finance Ministry simply “not being able to fulfil its mandate and carry out its operation.”

At the centre of that debate sits serious questions about the impact — or lack thereof — of the more than $100 billion that Congress says has been channelled towards reconstruction of Afghanistan. USAID alone has channeled $20 billion towards the effort.

The Obama administration channels “at least 50 per cent” of all US government development aid to Afghanistan directly into the budget of the Afghan government.

The United States also spent about $600 billion on military operations in Afghanistan.

An examination of the country’s main power and electricity generating utility, dated October 2012, also found “significant weaknesses in financial management and accounting system”.

USAID auditors warned that in providing assistance to various Afghan ministries, they run “the risk of paying ghost employees and making improper payments to employees.”

A January 2013 assessment of the Ministry of Education cited a “high” risk of government resources being diverted to “unintended purposes”.