The DRC is a vast, mineral-rich nation with an estimated population of about 75 million people and an area that is roughly one-quarter the size of the United States, according to the UN. The map in figure 1 shows the DRC’s provinces and adjoining countries. Since its independence in 1960, the DRC has undergone political upheaval, including a civil war, according to State. In particular, eastern DRC has continued to be plagued by violence, often perpetrated against civilians by illegal armed groups and some members of the Congolese national military. In November 2012, M-23, an illegal armed group, occupied the city of Goma and other cities in eastern DRC and clashed with the Congolese national army. During this time, the UN reported numerous cases of sexual violence against civilians, including women and children, which were perpetrated by armed groups and some members of the Congolese national military. Some of the adjoining countries in the region have also experienced recent turmoil, which has led to flows of large numbers of refugees and The United Nations High internally displaced persons into the DRC.Commissioner for Refugees (UNHCR) estimated that as of mid-2013 there were close to 50,000 refugees from the Central African Republic, over 120,000 refugees from other countries, and around 2.6 million internally displaced persons living in camps or with host families in the DRC. Various industries, particularly manufacturing industries, use the four conflict minerals in a wide variety of products. For example, tin is used to solder metal pieces and is also found in food packaging, in steel coatings on automobile parts, and in some plastics. Most tantalum is used to manufacture tantalum capacitors, which enable energy storage in electronic products such as cell phones and computers, and to produce alloy additives, which can be found in turbines in jet engines. Tungsten is used in automobile manufacturing, drill bits and cutting tools, and other industrial manufacturing tools and is the primary component of filaments in light bulbs. Gold is used as reserves and in jewelry and is used by the electronics industry. As we reported in 2013, conflict minerals are mined in various locations around the world. For example, tin is predominantly mined in China, Indonesia, Peru, and Bolivia, as well as in the DRC, while tantalum is reportedly predominantly mined in areas such as Australia, Brazil, and Canada. Gold, however, is mined in many different countries, including the DRC. Congress has focused on issues related to the DRC for almost a decade. In 2006, Congress passed the Democratic Republic of Congo Relief, Security, and Democracy Promotion Act of 2006, stating that U.S policy is to engage with governments working for peace and security throughout the DRC and hold accountable any individuals, entities, and countries working to destabilize the country. In July 2010, Congress passed the Dodd-Frank Act, of which Section 1502 included several provisions concerning conflict minerals in the DRC and adjoining countries.directs State, USAID, SEC, and Commerce to take steps on matters related to the implementation of those provisions (see text box). Dodd-Frank Act Provisions Concerning Conflict Minerals in the Democratic Republic of the Congo and Adjoining Countries Section 1502(a) states that “it is the sense of the Congress that the exploitation and trade of conflict minerals originating in the Democratic Republic of the Congo is helping to finance conflict characterized by extreme levels of violence in the eastern Democratic Republic of the Congo, particularly sexual- and gender-based violence, and contributing to an emergency humanitarian situation therein, warranting the provisions of section 13(p) of the Securities Exchange Act of 1934, as added by subsection (b).” Section 1502(b) requires the Securities and Exchange Commission (SEC), in consultation with the Department of State (State), to promulgate disclosure and reporting regulations regarding the use of conflict minerals from the DRC and adjoining countries. Section 1502(c) requires State and the U.S. Agency for International Development (USAID) to develop, among other things, a strategy to address the linkages among human rights abuses, armed groups, the mining of conflict minerals, and commercial products. Section 1502(d) requires that the Department of Commerce report, among other things, a listing of all known conflict minerals- processing facilities (smelters and refiners) worldwide. As we have previously reported, SEC, State, USAID, and Commerce have each taken steps to address the provisions of the act. SEC issued its conflict minerals disclosure rule in August 2012 in response to Section 1502(b) of the Dodd-Frank Act, which required that SEC promulgate disclosure and reporting regulations regarding the use of conflict minerals from the DRC and adjoining countries by April 2011. In its summary of the rule, SEC noted that to accomplish the goal of helping to end the human rights abuses in the DRC caused by the conflict, Congress chose to use the securities laws disclosure requirements to bring greater public awareness of the source of companies’ conflict minerals and to promote the exercise of due diligence on conflict mineral supply chains. In the SEC adopting release, SEC noted that it understood Congress’s main purpose in doing so was to attempt to inhibit the ability of armed groups in the DRC and adjoining countries to fund their activities by exploiting the trade in conflict minerals. According to SEC, Congress’s objective was to promote peace and security, and reducing the use of such conflict minerals was intended to help reduce funding for the armed groups contributing to the conflict and thereby put pressure on such groups to end the conflict. SEC also indicated that one of the cosponsors of the provision noted that the provision would “enhance transparency” and “also help American consumers and investors make more informed decisions.” Companies are required to file a Specialized Disclosure report (Form SD) if they manufacture or contract to manufacture products that contain conflict minerals necessary to the functionality or production of the products and, as applicable, file a Conflict Minerals Report. The form provides general instructions to companies for filing the conflict minerals disclosure and specifies the information that their Conflict Minerals Reports must include. Companies were required to file under the rule for the first time by June 2, 2014, and annually thereafter on May 31. In 2011, State and USAID developed the U.S. Strategy to Address the Linkages between Human Rights Abuses, Armed Groups, Mining of Conflict Minerals and Commercial Products. The strategy includes five objectives: 1. Promoting an Appropriate Role for Security Forces. U.S. efforts under this objective aim to end the commercial role of the DRC security forces in the minerals trade and to make the security forces more effective within their appropriate, limited role in monitoring and securing trade. 2. Enhance Civilian Regulation of the DRC Minerals Trade. U.S. efforts under this objective will aim to increase the capacity of DRC civilian authorities involved in overseeing the minerals trade, particularly in the east. 3. Protect Artisanal Miners and Local Communities. U.S. efforts under this objective will aim to reduce the vulnerability of men and women in local communities directly and indirectly engaged in the mining sector. 4. Strengthen Regional and International Efforts. U.S. efforts under this objective aim to support the implementation and coordination of national, regional, and international efforts to promote monitoring, certification, and traceability—particularly the Great Lakes regional initiative—as well as the harmonization of due diligence guidance developed in various forums. 5. Promote Due Diligence and Responsible Trade through Public Outreach. U.S. efforts will aim, through public outreach, to encourage all stakeholders to take steps at the local, regional, and international level to promote the responsible trade in minerals. Following our June 2014 report, Commerce issued a list of all known conflict minerals-processing facilities worldwide in September 2014. We reported in June 2014 that Commerce had not yet fulfilled its mandate under the act to report, among other things, a list of all known conflict minerals-processing facilities worldwide to appropriate congressional committees. We also recommended that the Secretary of Commerce provide to Congress a plan that outlines the steps, with associated time frames, to develop and report the required information about smelters and refiners of conflict minerals worldwide. As of July 2015, GAO was reviewing Commerce’s related actions to assess its progress toward implementing the recommendation. Companies filed for the first time in response to the SEC rule in 2014 on conflict minerals used in calendar year 2013. As we previously reported, SEC adopted the final conflict minerals disclosure rule on August 22, 2012. As adopted, the final rule applies to any company that files reports with SEC under Section 13(a) or Section 15(d) of the Securities Exchange Act of 1934 and uses conflict minerals that are necessary to the functionality or production of a product manufactured or contracted by that company to be manufactured. The SEC conflict minerals disclosure rule details a process for companies to follow, as applicable, to comply with the rule. Broadly, the process falls into three steps that require a company to (1) determine whether the rule applies to it; (2) conduct a reasonable country of origin inquiry concerning the origin of conflict minerals used; and (3) exercise due diligence, if appropriate, to determine the source and chain of custody of conflict minerals used. Figure 2 depicts SEC’s flowchart summary of the conflict minerals disclosure rule. Step 1: Determine Applicability of the Conflict Minerals Disclosure Rule A company is subject to the rule if, as step 1 of figure 2 indicates, the company files reports with SEC under Section 13(a) or 15(d) of the Exchange Act and conflict minerals are necessary to the functionality or production of a product manufactured or contracted by that company to be manufactured. If a company does not meet this definition, it is not required, under the conflict minerals rule, to take any action, make any disclosures, or submit any reports.