COOPERATIVE THREAT REDUCTION: DOD Has Improved Its

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Management and Internal Controls, but Challenges Remain

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United States Government Accountability Office

2005

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Contents

Letter 1

Results in Brief 3

Background 6

DOD Has Improved Its Management and Internal Controls over the CTR Program 8

Conclusion 23

Recommendation for Executive Action 24

Agency Comments and Our Evaluation 24

Appendixes

Appendix I: Two Project Failures Cost the CTR Program Nearly $200 Million 25

Appendix II: Legislative Mandates Covering the CTR Program 28

Appendix III: Scope and Methodology 37

Appendix IV: Current CTR Program Areas 39

Appendix V: DOD’s Current Management and Internal Controls for the CTR Program Compared with

Internal Control Standards 42

Appendix VI: Comments from the Department of Defense 46

Appendix VII: GAO Contact and Staff Acknowledgments 47