A U.S. report to the U.N. Security Council obtained by the Pakistani media outlet The News identifies retired Lt. Gen. Hamid Gul as a financier to militant Taliban elements and al-Qaida fighters in Afghanistan.
"In 2005, Hamid Gul provided general, overarching guidance to the Taliban leadership on operational activities in Afghanistan," the report said.
Further vetting from The Long War Journal finds that Gul served with the outlawed Umman Tameer-e-Nau network as an adviser to the Taliban and al-Qaida for weapons of mass destruction.
UTN is linked to the WAFA Humanitarian Organization, an al-Qaida front used to transfer funds to militant terrorist cells. Its founder, Bashir-ud-Din Mahmood, formerly served as a top official in the Pakistani nuclear program.
The document obtained by The News shows Gul was active as late as 2008 in providing Pakistani militants with advice on how best to coordinate attacks in the tribal regions along the volatile Afghanistan-Pakistan border.
Washington has reported Gul, along with four other former ISI officials, to the United Nations in an effort to list the men as international terrorists.
The News report comes amid concerns the Pakistani ISI was linked to the November attacks by the militant Lashkar-e-Toiba in Mumbai, which killed 164 people.