Military Base Closures: Unexpended Funds Raise Raise Questions About Fiscal Year 2001 Funding Needs

Abstract

In the late 1980s, changes in the national security environment resulted in a Defense infrastructure with more bases than the Department of Defense (DOD) needed. To enable DOD to close unneeded bases, the Congress enacted legislation that instituted base realignment and closure (BRAC) rounds in 1988, 1991, 1993, and 1995. For the 1988 round, legislation required DOD to complete its closure and realignment actions by September 30, 1995. For the 1991, 1993, and 1995 rounds, legislation required DOD to complete all closures and realignments within 6 years from the date the President notified the Congress of the recommended base realignments or closures. DOD's authority to obligate 1988 base closure account funds to close or realign bases expired on September 30, 1995. After that date, funds in the 1988 account ceased to be available for new obligations and may be used only to adjust and liquidate obligations already charged to the account. Any unobligated funds in the 1988 account must remain there until the Congress transfers them or the account is closed. According to DOD officials, the 1988 account will be closed on September 30, 2000, when the remaining obligated and unobligated balances will be permanently canceled. Any subsequent obligation adjustments or payments incurred against the 1988 account will be funded with current appropriations. As of February 2000, the 1988 base closure account contained $65.2 million in reported unobligated funds. Appendix II describes the status of funds in the 1988 account.

Open PDF

Document Details

Document Type
Technical Report
Publication Date
Jul 01, 2000
Accession Number
ADA378997

Entities

Organizations

  • United States Government Accountability Office

Tags

Communities of Interest

  • Materials and Manufacturing Processes

DTIC Thesaurus Topics

  • Accounting
  • Air Force
  • Air Force Facilities
  • Army
  • Availability
  • Base Closures
  • Budget Estimates
  • Budgets
  • Congress
  • Contracts
  • Department Of Defense
  • Environmental Restoration And Remediation
  • Financial Management
  • House Of Representatives
  • Law
  • National Security
  • United States

Readers

  • Government Contracting/Procurement.
  • Public Financial Management and Budgeting