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Chemical Weapons Disposal: Improvements Needed in Program Accountability and Financial Management

NSIAD-00-80 Published: May 08, 2000. Publicly Released: May 08, 2000.
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Highlights

Pursuant to a legislative requirement, GAO reviewed the financial management of the Department of Defense's (DOD) Chemical Demilitarization Program, focusing on whether: (1) the program will meet the Chemical Weapons Convention timeframes within the costs projected; (2) obligations and liquidations of funds appropriated for the program have been adequately managed; and (3) the management structure of the program allows for coordinated accountability of the program.

Recommendations

Recommendations for Executive Action

Agency Affected Recommendation Status
Department of Defense The Secretary of Defense should direct the Secretary of the Army to clarify the management roles and responsibilities of program participants, assign accountability for achieving program goals and results, and establish procedures to improve coordination among the program's various elements and with state and local officials.
Closed – Implemented
According to program officials, the Departments of Defense and the Army clarified the management roles and responsibilities of program participants, assigning accountability for program goals and results, and establishing procedures to improve coordination among the program elements and state and local officials.
Department of Defense The Secretary of Defense should monitor the Army's actions to develop a systematic approach for ensuring the timely, effective expenditure of funds appropriated for all elements of the Chemical Demilitarization Program.
Closed – Implemented
Officials of the Office of the Secretary of Defense have been involved in monitoring and assisting the Army in its efforts to develop a systematic approach for ensuring the timely, effective expenditures of funds appropriated for the Chemical Demilitarization Program.
Department of Defense The Secretary of Defense should monitor the Army's actions to direct program officials to account for the $10.4 million in unliquidated obligations that officials could not give an explanation for, or explain why the funds had not been liquidated.
Closed – Implemented
Officials of the Office of the Secretary of Defense have assisted and monitored the Army's efforts to account for $10.4 million in unexplained, unliquidated obligations. After several months, the Army was able to account for the $10.4 million.

Full Report

Full Report (92 pages)

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Topics

Auditing and Financial Management
AccountabilityChemical warfareChemical weaponsChemical weapons disposalCost analysisFinancial managementInteragency relationsMilitary appropriationsMunitionsProgram managementProperty disposalWaste disposal