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 <subject>Accountability</subject>
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 <subject>Reporting requirements</subject>
 <subject>Funds management</subject>
 <subject>Strategic planning</subject>
 <subject>DOD Cooperative Threat Reduction Program</subject>
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<titleInfo>
 <title>FY 2004 Annual Report on the Cooperative Threat Reduction Program</title>
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<abstract>Under section 1308 of the National Defense Authorization Act for
Fiscal Year 2001 (P.L. 106-398), the Department of Defense 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 five-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 five-year plan and the	 
description of efforts to account for CTR assistance within 90	 
days of the report&apos;s submission to Congress. The Department	 
submitted its CTR annual report for fiscal year 2004 to Congress 
on April 18, 2003. We analyzed the 2004 report to determine	 
whether (1) the five-year plan addressed the legislative	 
requirements and presents accurate information, (2) the 	 
accountability section addressed legislative requirements and	 
presents accurate information, and (3) the presentation and	 
usefulness of the CTR annual report could be improved.</abstract>
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<identifier type="preferred citation">GAO-03-1008R</identifier>
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<note>Correspondence</note>
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 <searchTitle>GAO-03-1008R; FY 2004 Annual Report on the Cooperative Threat Reduction Program;
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<subject>
 <topic>Accountability</topic>
 <topic>Federal funds</topic>
 <topic>Reporting requirements</topic>
 <topic>Funds management</topic>
 <topic>Strategic planning</topic>
 <topic>DOD Cooperative Threat Reduction Program</topic>
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  <title>United States Public Law 398 (106th Congress)</title>
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 <identifier type="public law citation">Public Law 106-398</identifier>
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