Billions of dollars set aside for Iraq's reconstruction cannot be fully accounted for, and this film traces how the money disappeared. The Pentagon blames poor record-keeping and oversight failures, promising to reconstruct the paper trail through what officials call "archival accounting," while Iraqi officials say they have no idea where the funds went. The film lays out the chain of contracts, cash shipments, and audits that were supposed to track reconstruction spending after the 2003 invasion, and shows how each safeguard broke down in practice. Interviews and document footage build a picture of a reconstruction effort that moved faster than anyone's ability to monitor it, leaving auditors years later still trying to reconstruct where pallets of cash and no-bid contracts actually ended up. The stakes are concrete: taxpayer money meant to rebuild hospitals, roads, and infrastructure in a war-torn country, and no clear account of whether it did.