The US and its partners have no effective way of monitoring how successfully Afghan forces operate on their own, US auditors say.
Handing over security is key to US strategy and the report jars with previous upbeat assessments.
Only 23% of Afghan soldiers and 12% of police can work unsupervised, the report says.
Auditors also found widespread absenteeism, corruption, drug abuse and illiteracy among Afghan forces.
The report by the US Special Inspector General for Afghanistan Reconstruction (Sigar), Arnold Fields, is the first objective look at the system the military has used for the past five years to rate the effectiveness of Afghan forces.
The rating system has now been scrapped.
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