FY 2006 Annual Report on the Cooperative Threat Reduction Program

Under section 1308 of the National Defense Authorization Act for Fiscal Year 2001 (Pub. L. 106-398), the Department of Defense (DOD) is to submit an annual report to Congress on its Cooperative Threat Reduction (CTR) program no later than the first Monday in February of each year. The report should include a 5-year plan that discusses the amount and purpose of funding needed over the term of the plan and a description of efforts conducted by the United States to ensure that CTR assistance is fully accounted for and used for its intended purposes. The act requires the Comptroller General to assess this 5-year plan and the description of efforts to account for CTR assistance within 90 days of the report's submission to Congress. The Department submitted its CTR annual report for fiscal year 2006 to Congress on February 23, 2005, and we provided our findings to Congressional staff on May 23, 2005. We analyzed the 2006 report to determine whether (1) the 5-year plan addresses legislative requirements and presents accurate information, and (2) the accountability section addresses legislative requirements and presents accurate information.

We found that the 5-year plan addressed the legislative requirements by setting forth funding information for the term of the plan and stating the purpose of those funds. We also confirmed with project managers that, for the eight projects we reviewed in detail, the information provided in the report was generally accurate. In addition, we examined the source documents that supported the data in the published report and found that the published data were generally well supported. We found that the accountability section addressed three of the four legislative requirements. It (1) discussed the status of contracts and services and the methods used to ensure that CTR aid is used for the purposes intended, (2) determined whether the assistance provided has been used effectively and efficiently, and (3) described the audits and examinations planned for the next year. We found that the information in these sections of the report was generally accurate and complete and included the concerns raised in project trip reports and audit and examinations. The report did not comply with section 1308(c)(5) of the NDAA for FY 2001 (Pub. L. 106-398) however, because it did not provide a description of the condition and location of CTR-furnished equipment. Instead, the annual report states that this information is now available upon request at the Defense Threat Reduction Agency (DTRA), through a new, centralized database system that tracks CTR equipment. When we asked to review the database, DTRA provided it to us in a timely manner.