Summary

The law requires the Defense Department (DOD) to report annually on cooperative threat reduction assistance provided to the newly independent states of the former Soviet Union. GAO must assess DOD's report within 30 days after it has been issued. This report discusses whether DOD's report (1) contains current and complete data on cooperative threat reduction assistance deliveries, including their location and condition; (2) presents the best available sources of information to show what assistance was accounted for and how it was used; (3) provides an overall determination of assistance use; and (4) lists planned audits and examinations for the coming year. GAO also follows up on DOD's implementation of recommendations GAO previously made to improve DOD's annual reports.

GAO found that: (1) DOD's recent report is an improvement over its May 1995 report and provides an overview of how DOD accounted for CTR-provided assistance through December 1995; and (2) unlike its predecessor, this report: (a) contains comprehensive listings of equipment deliveries, including the location, dollar value, and delivery dates of the items provided, and comments on the condition of the assistance; (b) integrates a variety of information sources in accounting for CTR assistance; (c) makes a determination on whether the assistance has been appropriately used; and (d) lists future audit and examination activities.