The conclusion, included in an assessment by the Government Accountability Office, highlights the stark challenges facing the Obama administration as it tries to salvage the war effort.

The Defense Department's "Security Development Program'' is aimed at training and equipping more than 10,000 Pakistani "Frontier Corps'' fighters for counterinsurgency tasks and is considered a top priority among US officials.

The program received $62.5 million so far this budget year, which began Oct 1. Defense officials say $167.5 million more is needed before the next budget year begins in eight months, according to the GAO.

The accountants do not say why the program's budget is in trouble. The report states only that as of the end of 2008, "no existing security assistance funds have been redirected'' to the program, and without "dedicated long-term funding'' the training and equipping of Pakistani forces could slow down by March.

The Defense Department had no immediate comment.

After the US invasion in Afghanistan in 2001, Taliban and al-Qaida fighters retreated across the mountainous 373-mile border into Pakistan's unpoliced tribal areas. Intelligence officials have said they believe if another terror attack were to be launched against Americans like the one on Sept. 11, 2001, it almost certainly would originate from that region.

More recently, military officials have cited an uptick in violence in Afghanistan, which they attribute in part to the lack of security along the border with Pakistan.

According to the GAO, the United States has given Pakistan more than $12 billion in military and economic aid to deal with the problem. But, GAO concludes, the threat remains, and various US agencies still lack a coordinated strategy.