Since 2005, Congress has appropriated almost $53 billion for the Afghanistan Security Forces Fund to train, equip, and sustain the Afghan National Security Forces (ANSF). The process of transferring security responsibility to the Afghans is expected to be completed by the end of 2014, which will coincide with the completion of the current drawdown of U.S. and coalition forces. This audit report assessed the extent to which (1) the International Security Assistance Force's (ISAF's) tool for evaluating the manning, training, and equipping capacity of the ANSF -- the Commander's Unit Assessment Tool (CUAT) -- was consistently applied to assess ANSF units; and (2) ISAF is taking steps to plan for the continued collection, validation, analysis, and reporting of ANSF capacity assessments during the military drawdown and the transition of security responsibility to the Afghan government. Figures. This is a print on demand report.