The United States Agency for International Development earmarked $26.6 million in aid specifically for the asset-tracking effort, on top of $87 million in financing for other anti-corruption efforts over seven years, the inspector general said.

The report found widespread noncompliance under the previous government of President Hamid Karzai. Of the 56 top officials who were required to declare their assets as they took office, seven never did so at all and an additional 11 never had their declarations verified, as required by the law. On their way out, compliance was even worse: only 8 of the 47 Karzai officials who left office made a declaration, and none of those were checked by the anti-corruption office.

Among the non-compliers, the report said, was Mr. Karzai himself, who appointed the head of the anti-corruption office. Despite his reputation for probity, Mr. Karzai had cash in two German bank accounts and never revealed the account numbers to enable auditors to verify his holdings, the report said. That appeared to be the first public evidence of irregularities in Mr. Karzai’s financial arrangements.

An aide to Mr. Karzai called the report inaccurate and said the American inspector general had no right to police the integrity of Afghan institutions. The aide refused to be identified by name. He said the High Office of Oversight was in a better position than the American inspector general to discuss asset declarations by officials like Mr. Karzai.

The American report was based on data supplied by the oversight office, according to Jennifer George-Nichol, a spokeswoman for the inspector general.