The report being released Wednesday, gives several examples of the abuse, including a $44 million residential police training camp that has never been used because of security concerns.

The audit says the contractor building the camp, U.S.-based DynCorp, spent more than $4 million on an Olympic-sized swimming pool and 20 VIP (Very Important Person) trailers ordered by the Iraqi Ministry of Interior, but never authorized by U.S. officials.

The report says officials also can not account for more than $36 million of weapons and equipment, such as armored vehicles and body armor.

The audit was conducted by Stuart Bowen, the special inspector general for Iraq Reconstruction.

The U.S. government has allocated $21 billion towards Iraqi reconstruction efforts. The report says at least 80 percent of the money has been paid out. - VOA News