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<classification authority="sudocs">GA 1.13:NSIAD-95-94</classification>
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 <subject>Appropriated funds</subject>
 <subject>Internal controls</subject>
 <subject>Army facilities</subject>
 <subject>Financial management</subject>
 <subject>Emergency preparedness</subject>
 <subject>Federal funds</subject>
 <subject>Funds management</subject>
 <subject>Allotment</subject>
 <subject>Weapons</subject>
 <subject>Chemical warfare</subject>
 <identifier>Army Chemical Stockpile Emergency Preparedness Program</identifier>
 <identifier>Army Security Assistance Automation Program</identifier>
 <identifier>Alabama</identifier>
 <identifier>Arkansas</identifier>
 <identifier>Colorado</identifier>
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<titleInfo>
 <title>Chemical Weapons: Army&apos;s Emergency Preparedness Program Has Financial Management Weaknesses</title>
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<abstract>GAO reviewed ho the Army&apos;s Chemical Stockpile Emergency Preparedness
Program funds--about $281 million appropriated in fiscal years 1988 to
1994--were spent.  GAO has previously reported on problems that the Army
has experienced in improving the emergency preparedness capabilities of
local communities and the ineffectiveness of its management approach.
GAO (1) identifies the purposes for which the funds were allocated, (2)
determines how funds were spent by states and communities associated
with four chemical weapons storage sites, and (3) examines elements of
the program&apos;s financial reporting and internal control systems.</abstract>
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<note>Letter Report</note>
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 <topic>Internal controls</topic>
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 <topic>Funds management</topic>
 <topic>Allotment</topic>
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 <topic>Chemical warfare</topic>
 <topic>Army Chemical Stockpile Emergency Preparedness Program</topic>
 <topic>Army Security Assistance Automation Program</topic>
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 <topic>Arkansas</topic>
 <topic>Colorado</topic>
 <topic>Illinois</topic>
 <topic>Indiana</topic>
 <topic>Kentucky</topic>
 <topic>Maryland</topic>
 <topic>Oregon</topic>
 <topic>Utah</topic>
 <topic>Washington</topic>
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