The Office of the Special Inspector General for Iraq Reconstruction (SIGIR) was created in October 2004 as the successor to the Coalition Provisional Authority Office of Inspector General (CPA-IG). SIGIR is an independent government agency created by the Congress to provide oversight of the use – and potential misuse – of the $52 billion U.S. reconstruction program in Iraq. Stuart W. Bowen, Jr. was appointed to the position of CPA-IG on January 20, 2004 and continues to serve as SIGIR’s Inspector General to this day. SIGIR reports directly to Congress, the Secretary of State, and the Secretary of Defense.