Defense Base Realignment and Closure Account for the Defense Personnel Support Center, the Defense Clothing Factory, and the Naval Aviation Depot Pensacola
Abstract
Introduction. The 1993 Commission on Defense Base Realignment and Closure estimated the one-time cost of Defense base realignment and closure at $7.43 billion for FYs 1994 through 1999. Of that amount, $3.33 billion was for Defense Base Closure Account operation and maintenance costs, permanent change of station costs for affected military personnel, and other Defense base realignment and closure costs that were not for military construction. Audit Objectives. The primary audit objective was to evaluate the administration of Defense Base Realignment and Closure Account funds, other than military construction funds. We further limited our review to the operation and maintenance subaccount. The specific objectives were to determine whether Defense Base Closure Account funds were obligated for authorized Defense base realignment and closure requirements and whether the obligations were valid. We discuss the adequacy of the Military Departments and Defense Logistics Agency management control programs in Inspector General, DoD, Report No. 96-163, 1,Defense Base Closure Account Funds Other Than Military Construction Funds," dated June 14,1996.
Document Details
- Document Type
- Technical Report
- Publication Date
- Nov 25, 1996
- Accession Number
- ADA370005
Entities
People
- Ernest R. Taylor
- Michael Perkins
- Paul J. Granetto
- Robert A. Mcgriff
- Wayne K. Million
Organizations
- Office of the Inspector General, U.S. Department of Defense