WASHINGTON — The U.S. occupation authority in Iraq was unable to keep track of nearly $9 billion it transferred to government ministries, which lacked financial controls, security, communications and adequate staff, a special inspector general for Iraq has found in a report released yesterday.

Some of the transferred funds may have paid "ghost" employees, Stuart Bowen Jr. found, noting that 8,206 guards were on the payroll at one ministry but only 602 could be accounted for. At another ministry, U.S. officials found 1,417 guards on the payroll but could confirm only 642.

The official who led the Coalition Provisional Authority, L. Paul Bremer, submitted a blistering written reply to the findings, saying the report had "many misconceptions and inaccuracies," and lacked professional judgment. Bremer complained the report "assumes that Western-style budgeting and accounting procedures could be immediately and fully implemented in the midst of a war."

Pentagon spokesman Bryan Whitman said yesterday that the authority was hamstrung by "extraordinary conditions" under which it worked throughout its mission.

Iraqi official expects U.S. gone in 18 months

LONDON — Iraq's interior minister told British television yesterday he expected U.S. and other foreign forces to leave his country within 18 months.

Falah al-Naqib said Iraq was well on its way to building its own security force and multinational forces would no longer be required.

"We are building our forces and I think we will need 18 months. It's my estimate that we will have quite a reasonable-sized force, trained, well-trained force, well-equipped to protect the country," he said.