**GAO-10-742**                      Published: Jun 22, 2010. Publicly Released: Sep 20, 2010.                  

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## Highlights

Recognizing the humanitarian crisis in Darfur, Sudan, Congress enacted the Sudan Accountability and Divestment Act (SADA) in 2007. This law supports U.S. states' and investment companies' decisions to divest from companies with certain business ties to Sudan. It also seeks to prohibit federal contracting with these companies. GAO was asked to (1) identify actions that U.S. state fund managers and investment companies took regarding Sudan-related assets; (2) describe the factors that these entities considered in determining whether and how to divest; and (3) determine whether the U.S. government has contracted with companies identified as having certain Sudan-related business operations and assess compliance with SADA's federal contract prohibition provision. GAO surveyed states, analyzed data on investment companies and companies with Sudan-related business operations, assessed federal contracts, and reviewed documents and interviewed officials from the Securities and Exchange Commission (SEC), among other federal agencies.

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## Topics

Justice and Law Enforcement

AssetsData collectionForeign corporationsForeign governmentsForeign trade policiesFunds managementGovernment contractsInformation disclosureInternational economic relationsInternational relationsInternational tradeInvestment companiesInvestmentsInvestments abroadSanctionsState lawBusiness operationsPolicies and procedures