To ensure full accountability for the expenditure of government resources and help avoid future problems with contract oversight, we recommend that the Commander, U.S. Central Command, direct the Commander, Joint Theater Support Contracting Command, to take the following actions, in coordination with the Commanding General, Combined Security Transition Command-Afghanistan, and report back to SIGAR within 90 days: Determine the extent to which QNCC substituted building materials without authorization or did not complete work according to the contract requirements and, where appropriate, recoup those funds.