Chemical Weapons

GAO reviewed how the Army'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's financial reporting and internal control systems.

GAO found that: (1) weaknesses in CSEPP financial management reporting and internal control systems have resulted in a lack of accurate financial information on program expenditures; (2) over $145 million was allocated to states and counties, $127 million was allocated to the Army and Federal Emergency Management Agency (FEMA), and almost $8.9 million was unallocated between FY 1988 to 1994; (3) over $67 million of all program funds appropriated in FY 1989 to 1994 remained unexpended; (4) the states allocated $35.1 million for communications, $28.4 million for alert and notification, $18.3 million for salaries and benefits, $15.8 million for automation, and $12.7 million for emergency operations centers; (5) the amounts allocated to 10 states varied from $2.4 million to $30.7 million; and (6) the lack of adequate internal controls has left the program susceptible to fraud, waste, and abuse.

Recommendations

Our recommendations from this work are listed below with a Contact for more information. Status will change from "In process" to "Open," "Closed - implemented," or "Closed - not implemented" based on our follow up work.

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