Summary: The Senate report accompanying the 1997 Military Construction Appropriations Bill required GAO to continue its annual review of the Base Realignment and Closure (BRAC) accounts and make recommendations on the validity of the Defense Department's (DOD) proposed budget request for base closure activities. Four rounds of military base closings--in 1988, 1991, 1993, and 1995--have taken place. DOD is requesting $2.1 billion for BRAC in fiscal year 1998, including $40.7 million for expenses remaining from the 1988 round, $215.1 million for the 1991 round, $629.7 million for the 1993 round, and $1,175.4 million for the 1995 round. This request is about $400 million less than the 1997 appropriation and about $1.8 billion less than the 1996 appropriation. GAO's review of the 1998 request showed that data required to support continued funding for the 1988 and 1991 closure rounds were identified in the aggregate without detailed information about individual bases; however, the information provided for the 1993 and 1995 rounds contains these details. Lack of detailed information for the 1988 and 1991 rounds limits the visibility of planned expenditures and estimated savings for these bases. In past studies, GAO found high unobligated balances and inaccurate cost estimates in BRAC funding. GAO's current review found the high unobligated balances being reduced.
