The participating U.S. Department of Defense (DoD) and Federal oversight agencies, which comprise the Southwest Asia Joint Planning Group, are pleased to present the Fiscal Year 2014 Comprehensive Oversight Plan for Southwest Asia (FY 2014 COPSWA). This annual plan reflects essential interagency collaboration within the oversight community to provide comprehensive reviews of contingency expenditures, to identify whether critical oversight gaps exist, and to recommend actions to address those gaps.The FY 2014 COPSWA incorporates the planned and ongoing oversight by the Inspectors General of the DoD (DoD OIG), U.S. Department of State (DOS OIG), and the U.S. Agency for International Development (USAID OIG); the Special Inspector General for Afghanistan Reconstruction (SIGAR); the U.S. Army Audit Agency (AAA); the Naval Audit Service (NAVAUDSVC); and the U.S. Air Force Audit Agency (AFAA). The FY 2014 update also includes ongoing oversight efforts by the U.S. Government Accountability Office (GAO) related to Southwest Asia. This oversight plan is as of September 1, 2013.In March 2013, the Special Inspector General for Iraq Reconstruction (SIGIR) culminated its nine-year mission in the issuance of its study, "Learning From Iraq: A Final Report From the Special Inspector General for Iraq Reconstruction." As such, SIGIR did not submit carryover or new oversight projects for the FY 2014 COPSWA. For a listing of products that were completed during FY 2013 for each agency, see Section 4.2.Although the COPSWA does not report law enforcement efforts and outcomes, it is important to note that when criminal activity is suspected during the course of an audit, evaluation, or inspection, the allegations are referred to the respective law enforcement component. Specifically, these components are the Defense Criminal Investigative Service, which is the law enforcement arm of the DoD OIG; the SIGAR and SIGIR Investigations Directorates; the Offices of Investigations for the DOS OIG and the USAID OIG; the U.S. Army Criminal Investigative Command, Major Procurement Fraud Unit; the Air Force Office of Special Investigations; and the Naval Criminal Investigative Service. Each of these agencies is a member of the International Contract Corruption Task Force, which combines agency resources to collectively and efficiently deconflict and investigate public corruption and contract fraud in Southwest Asia.As emphasis continues on the U.S. military, diplomatic, and development missions in Afghanistan, the COPSWA includes an updated FY 2014 Joint Strategic Oversight Plan for Afghanistan, located at Section 1.0. This plan reflects the oversight of activities related to the transition from a military-led to a civilian-led U.S. mission in Afghanistan. The withdrawal of U.S. forces and base closures may impede the ability of the oversight agencies and contracting officer representatives to visit project field sites to conduct oversight of service and construction contracts and to monitor the progress of transition and sustainment activities. However, through the end of 2014, oversight efforts will continue, consistent with the security posture of U.S. forces and the Command's ability to provide support.