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Internal Controls: Funding of International Defense Research and Development Projects

NSIAD-91-27 Published: Oct 30, 1990. Publicly Released: Oct 30, 1990.
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Highlights

GAO reviewed the practices and procedures the Navy and the Office of the Secretary of Defense (OSD) used to disburse fiscal year (FY) 1988 funds provided for North Atlantic Treaty Organization (NATO) cooperative research and development projects, focusing on whether the Navy disbursed funds in accordance with the Department of Defense Authorization Act of 1986 and subsequent authorizations and appropriations acts.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should issue written instructions for the implementation of NATO cooperative research and development programs.
Closed – Implemented
Preparation of the handbook is in process, but delays have occurred. A DOD official estimates the handbook will be issued late in 1992. DOD issued instructions in December 1992 which satisfies the recommendation. The handbook is still underway.
Department of Defense The Secretary of Defense should establish sufficient internal controls necessary for the Departments of Defense and the Navy to ensure that the funds made available for the program are used appropriately.
Closed – Implemented
DOD has initiated a reorganization and established a requirement for quarterly reports. The Navy is submitting quarterly reports.

Full Report

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Topics

Administrative costsDefense agreementsDefense operationsFunds managementInteragency relationsInternal controlsMilitary research and developmentNoncomplianceReprogramming of authorized fundsMilitary forces