Skip to main content

Civilian Marksmanship Program: Corporation Needs to Fully Comply With the Law on Sales of Firearms

NSIAD-99-41 Published: Jan 12, 1999. Publicly Released: Feb 11, 1999.
Jump To:
Skip to Highlights

Highlights

Pursuant to a congressional request, GAO reviewed the Corporation for the Promotion of Rifle Practice and Firearms Safety's administration of the Civilian Marksmanship Program (CMP), focusing on: (1) whether CMP's conversion to a private corporation and the Corporation's subsequent firearms sales were conducted in accordance with the 1996 National Defense Authorization Act; (2) the types and value of federal support provided to the Corporation; and (3) the types and number of firearms the Army transferred to the Corporation and was storing for potential transfer.

Recommendations

Matter for Congressional Consideration

Matter Status Comments
Congress may wish to consider amending the act to require that the Corporation's annual financial audit include an assessment of, and report on, its compliance with the 1996 act. Such an assessment should include an examination of the Corporation's relevant internal controls.
Closed – Not Implemented
Based on the recommendation to Congress, the Corporation has retained a firm of independent certified public accountants to perform an annual audit, which will encompass a review of its sales program, including an evaluation of the Corporation's compliance with the enabling legislation and an assessment of its internal controls. Because GAO made this recommendation to Congress, the Corporation took action to implement the recommendation.
Congress may wish to require that the auditor's report be provided to Congress.
Closed – Implemented
Based on GAO's recommendation to Congress, the Corporation has retained a firm of independent certified public accountants to perform an annual audit, which will encompass a review of its sales program, including an evaluation of the Corporation's compliance with the enabling legislation and an assessment of its internal controls. Because the Corporation took the above action, the Congress does not need to amend the legislation to require the Corporation to submit the auditor's annual report to Congress.

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of the Army The Secretary of the Army should issue regulations, as required by the 1996 act, addressing the logistical support to be provided to the Corporation and the policies for obtaining reimbursement from the Corporation for such support.
Closed – Not Implemented
DOD stated that existing regulations prescribe guidance to address logistical support provided by the Army and the policies for obtaining reimbursement. These regulations were provided to the Corporation and a new memorandum of understanding was used to clarify the logistical support.

Full Report

Office of Public Affairs

Topics

Army suppliesFirearmsGun control lawIntergovernmental fiscal relationsInternal controlsNational instant criminal background check systemNoncomplianceNonprofit organizationsSalesSportsSurplus federal property