REPORT ON ACCOUNTING FOR UNITED STATES ASSISTANCE.

SEC. 1206. REPORT ON ACCOUNTING FOR UNITED STATES ASSISTANCE. (a) Report.— (1) The Secretary of Defense shall submit to Congress an annual 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) A report shall be submitted under this section not later than January 31 of each year until the Cooperative Threat Reduction programs are completed. (b) Information To Be Included.— Each report under this section 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 the next fiscal year to ensure that cooperative threat reduction assistance provided during that fiscal year is fully accounted for and is used for its intended purpose. (c) Comptroller General Assessment.— Not later than 30 days after the date on which a 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.