"The United States has provided Pakistan... more than USD 10.5 billion for military, economic, and development activities. Pakistan's Federally Administered Tribal Areas (FATA), which borders Afghanistan, are vast unpoliced regions attractive to extremists and terrorists seeking a safe haven," the Government Accountability Office (GAO) said.

The report, which was requested by the House Foreign Affairs Committee, said the Bush Administration does not have a coherent plan to destroy terrorist threats and safe havens in the border regions of Pakistan.

It stressed that since 2002, destroying the terrorist threats and eliminating the terrorist safe havens have been key national security goals.

The US, it said, "has not met its national security goals to destroy terrorist threats and close the safe havens in Pakistan's FATA. Since 2002, the US relied principally on the Pakistan military to address US national security goals.

"Of the approximately USD 5.8 billion the United States provided for efforts in the FATA and border region from 2002 through 2007, about 96 per cent reimbursed Pakistan for military operations there," the report said.

Chairman of the House Foreign Affairs Committee Howard Berman said "it is appalling that there is still no comprehensive, interagency strategy concerning this critical region."

"Even after the passage of congressional mandates and the Administration's own directives, we're still wandering around in a metaphorical desert rather than mapping out a coherent plan," Berman said.

"But with new civilian leadership in Pakistan, we have a new opportunity to overcome the current Administration's failures and to work with the Pakistani people to come up with a plan for victory over the extremist elements that threaten Pakistan, Afghanistan, and the rest of the world," the California Congressman said.

The GAO report said al-Qaeda has established a safe haven in Pakistan's tribal areas and regenerated its ability to

attack the US.