REPORT ON ACCOUNTING FOR UNITED STATES ASSISTANCE.

SEC. 1203. REPORT ON ACCOUNTING FOR UNITED STATES ASSISTANCE. (a) Report.— (1) The Secretary of Defense shall submit to Congress a report on the efforts made by the United States (including efforts through the use of audits, examinations, and on-site inspections) to ensure that assistance provided under cooperative threat reduction programs is fully accounted for and that such assistance is being used for its intended purposes. (2) The report shall be submitted not later than 90 days after the date of the enactment of this Act. (b) Information To Be Included.— The report shall include the following: (1) A list of cooperative threat reduction assistance that has been provided before the date of the report. (2) A description of the current location of the assistance provided and the current condition of such assistance. (3) A determination of whether the assistance has been used for its intended purpose. (4) A description of the activities planned to be carried out during fiscal year 1995 to ensure that cooperative threat reduction assistance provided during that fiscal year is fully accounted for and is used for its intended purpose. 108 STAT. 2883 (c) Comptroller General Assessment.— Not later than 30 days after the date on which the report of the Secretary under subsection (a) is submitted to Congress, the Comptroller General of the United States shall submit to Congress a report giving the Comptroller General’s assessment of the report and making any recommendations that the Comptroller General considers appropriate.