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 2015 Comprehensive Oversight Plan for Southwest Asia (FY 2015 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 2015 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 2015 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, 2014. 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 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. Because of the significance of ongoing U.S. missions in Afghanistan, the COPSWA includes the updated FY 2015 Joint Strategic Oversight Plan for Afghanistan that reflects planning activities for the remaining seven strategic oversight issue areas to be addressed post-2014, as the combat mission continues to drawdown in Afghanistan. Beyond 2014, the United States will maintain a commitment to Afghanistan's sovereignty and security, and will continue to equip, train, advise, and assist the Afghan National Security Forces (ANSF); support economic development and governance efforts; and pursue counterterrorism goals against al-Qaeda and its affiliated groups. At the beginning of 2015, and contingent upon the Afghans signing a Bilateral Security Agreement and a status of forces agreement with NATO, the United States will execute the Resolute Support train, advise, and assist mission, with 9,800 service members in different parts of the country, along with NATO allies and partners. By the end of 2015, the United States will reduce that presence by roughly half, and by the end of 2016, the United States will drawdown to a normal embassy presence in Kabul, with a security assistance component, as was done in Iraq. As the DoD mission in Afghanistan downsizes through the end of 2014, some of the in-country presence of the DoD oversight entities in Afghanistan will diminish. However, this diverse oversight community is committed to completing necessary oversight and maintaining effective working relationships to minimize duplication of efforts. Section 1 of the FY 2015 COPSWA lists the ongoing and planned oversight projects in Afghanistan by agency. As of September 1, 2014, both AFAA and NAVAUDSVC reviewed the scope of their decreased oversight missions in Afghanistan and did not have projects to submit for Section 1. However, each will monitor conditions in Afghanistan throughout the year and identify oversight projects for inclusion in this joint plan, as appropriate.