	Background

Since 1992, DOD has obligated more than $2.5 billion of the over $3 billion the Congress has appropriated to help CTR recipient countries destroy weapons of mass destruction, transport and store weapons to be destroyed, and prevent weapons proliferation. Through program management, audit and examination procedures, and intelligence analysis, our analysis indicated that DOD can reasonably account for at least 95 percent of the total program dollars provided to recipient countries. Our analysis showed that a limited amount of equipment—less than 5 percent of the total value of CTR assistance provided—is in locations where U.S. personnel have no access rights or do not visit. DOD Can Improve Its Audit and Examination Procedure to Better Oversee CTR Assistance

DOD could improve the quality of its program oversight function by better targeting and expanding the scope of its audit and examination procedure. Scope and Methodology

On the basis of the legislative mandate, our objectives were to assess (1) whether DOD’s oversight procedures produce the necessary information to determine if the threat reduction assistance, including equipment provided and services furnished, is being used as intended and (2) whether improvements can be made in the way DOD carries out its oversight responsibilities. Appendix II: Comments From the Department of Defense
Why GAO Did This Study

Since 1992, Congress has authorized more than $3 billion for the Cooperative Threat Reduction (CTR) program to help Russia, Belarus, Ukraine, Kazakhstan, Uzbekistan, Moldova, and Georgia secure and eliminate weapons of mass destruction. Concerned about proper oversight of equipment and services provided by the program, Congress required the Department of Defense (DOD) to report annually on whether the assistance was being used as intended. This report reviews (1) whether DOD's oversight procedures produce the necessary information to determine if the threat reduction assistance, including equipment provided and services furnished, is being used as intended and (2) whether DOD can improve its oversight.

What GAO Found

GAO found that DOD has procedures in place that reasonably ensure that at least 95 percent of the assistance is being used as intended and is adequately accounted for. Because of access restrictions imposed by the Russian government, a limited amount of equipment--less than five percent of the total value of assistance provided--is in locations where access by U.S. personnel is not permitted. DOD can enhance the quality of its program oversight by better targeting and expanding the scope of its formal audit and examination procedures.