Internal Controls. Funding of International Defense Research and Development Projects.

摘要

The Department of Defense Authorization Act of 1986 initiated the NATO Cooperative Research and Development Program. The act stated that the purposes of the program were to support NATO conventional warfare research and to encourage a more equitable sharing of research and development costs among NATO nations. Our review indicated that OSD and the Navy did not have sufficient internal controls to adequately ensure that funds disbursed for NATO cooperative research and development projects are actually used for the purposes intended and in accordance with authorizing legislation. There are no written Department of Defense directives or instructions for the NATO research and development project certification and funding process. (JHD)