Summary Report on the Audit of Defense Base Realignment and Closure Budget Data

Abstract : The overall audit objective was to determine the accuracy of FYs 1995 and 1996 BRAC military construction budget data. The specific objectives were to determine whether the proposed projects were valid BRAC requirements, whether the decision for military construction was supported with required documentation including an economic analysis, and whether the economic analysis considered existing facilities. We also assessed the adequacy of the management control program as it applied to the audit objectives. This report summarizes the results of the specific objectives in Finding A and discusses the management control objective in Finding B.