The President's Climate Change Proposal of October 1997 and the United Nation's Framework Convention on Climate Change (FCCC), were intended to identify methods of reducing greenhouse gas emissions. The FCCC was ratified by the U.S. Senate in 1992 and put into force in July 1994. The purpose of the Kyoto Protocol (Protocol), a proposed amendment to the FCCC, is to reduce net emissions of certain greenhouse gases (primarily CO2) by setting binding limitations on the emissions of developed countries throughout the world. The Protocol was negotiated by more than 160 nations in December 1997, in Kyoto, Japan, pursuant to the objectives of the FCCC. It mandates targets to limit or reduce greenhouse gas emissions for developed countries, including the U.S., but not for developing countries. The Protocol has not been forwarded to the Senate for ratification. The objective of our audit was to determine whether funds were expended to implement the Kyoto Protocol, or to prepare for its implementation. The audit was initiated pursuant to a congressional request.