As a result, the cost to complete the building rose to $154.7 million, or more than three times the original estimated cost. Similarly, although the headquarters building is now essentially complete, it took almost 5 years longer to complete than originally anticipated. The Combined Security Transition Command–Afghanistan (CSTC-A) transferred the building to the MOD on December 28, 2015. As of January 7, 2016 the building was not fully occupied.

On April 30, 2015, AFCEC transferred the MOD headquarters building to CSTC-A. The transfer document listed three deficiencies, including the need to install a firerated glass entry door. An AFCEC official told us that all three deficiencies have since been corrected. During our six inspection visits to the MOD headquarters building, we examined the roof drainage system, seismic separation joints, exterior walls and stairwells, plumbing fixtures and mechanical equipment, auditorium seats and platform stage, electrical and water systems, windows, doors, and ceiling panels, as well as fire suppression pumps, fire alarms, and communications lines. We found other deficiencies not identified by AFCEC that could affect the building’s structural integrity during an earthquake or prolonged periods of rain. These include issues with building separation joints needed for seismic activity, lateral bracing of equipment needed for seismic activity, inadequate roof drains to remove storm water, and stairway handrails that were installed below the required height.

READ FULL DOCUMENTS RELEASED BY: Special Inspector General for Afghanistan Reconstruction ⇒

Last year, the Philippines and the United States signed the Enhanced Defense Cooperation Agreement (EDCA) granting Washington increased military presence in its former colony, rotating ships and planes for humanitarian and maritime security operations.

According to sources at Reuters,  "The list has been prepared many months ago when we had earlier discussions," Colonel Restituto Padilla told reporters, saying five military airfields, two naval bases and a jungle training camp were offered to the United States.

"These are still subject for approval and we're going to hold final discussions about these areas."

Three of these bases are on the main island of Luzon in the northern Philippines, including Clark airfield, a former U.S. air force base, and two are on the western island of Palawan, near the South China Sea.

The Americans are also seeking access to three civilian seaports and airfields on Luzon, including Subic Bay, a former U.S. Navy base, a senior defense official told Reuters.

Last year, more than 100 U.S. Navy ships docked in Subic and two advanced nuclear-powered stealth submarines made visits in the first two weeks of this year.

"Subic is important to the Americans because it is one of the few areas in the country where they can actually dock safely," said a defense official, who declined to be named because he is not authorized to speak to the press.

In Washington, Defence Secretary Voltaire Gazmin said security cooperation with the U.S. had become more intertwined amid increasing tension over the South China Sea.

The Philippines has filed a protest against China's test flights from an artificial island in the South China Sea, a foreign ministry spokesman said, describing the actions as "provocative" and a violation of an existing informal code.

Every year more than $5 trillion of world trade is shipped through the South China Sea, believed to have huge deposits of oil and gas, which China claims almost entirely. Brunei, Malaysia, the Philippines, Taiwan and Vietnam have rival claims.

China's official Xinhua news agency, in an English-language commentary, said the EDCA would only escalate tension and "could push the situation to the brink of war".

"The deal is groundless because China, which sticks to a defensive defense policy, has never coerced any country on the South China Sea issue," it said.

Reporting By Manuel Mogato; Additional reporting by Ben Blanchard in BEIJING; Editing vy Nick Macfie