Under section 1308 of the National Defense Authorization Act for Fiscal Year 2001(P.L. 106-398), the Department of Defense (DOD) is to submit an annual report to Congress on its Cooperative Threat Reduction (CTR) program no later than the first Monday in February of each year. The report should include a 5-year plan that discusses the amount and purpose of funding needed over the term of the plan and a description of efforts conducted by the United States to ensure that CTR assistance is fully accounted for and used for its intended purposes. The act requires the Comptroller General to assess this 5-year plan and the description of efforts to account for CTR assistance within 90 days of the reports submission to Congress. The Department submitted its CTR annual report for fiscal year 2005 to Congress in early February 2004, and we briefed your staff on April 29, 2004. We analyzed the 2005 report to determine whether (1) the 5-year plan addresses legislative requirements and presents accurate information, (2) the accountability section addresses legislative requirements and presents accurate information, and (3) past GAO recommendations have been adopted. Enclosed is information provided to your staff presenting our assessment of the CTR annual report submitted for fiscal year 2005 (see enclosure).