We are providing this report for your information and use. The audit was required by Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991. Enclosure 1 provides details on the history of the Defense base realignment and closure (BRAC) process and on our auditing and reporting requirements. This report is one in a series about FY 1997 BRAC military construction (MILCON) costs. The report provides the results of the audit of project P-OO1T, "Facility Modifications," valued at $2.7 million, resulting from the closure of the Naval Training Center Orlando, Florida, and the realignment of Army maintenance and storage facilities to the Taft U.S. Army Reserve Center, Orlando, Florida.

The overall audit objective was to determine the accuracy of Defense base realignment and closure military construction budget data. This report provides the results of the audit of 19 projects, valued at $288.9 million, for the realignment of the Naval Air Technical Training Center from Naval Air Station Memphis, Tennessee, to Naval Air Station Pensacola, Florida. The audit also evaluated the implementation of the DoD Internal Management Control Program and assessed the adequacy of applicable internal controls.

We are providing this report for information and use. The audit was required by Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991. Enclosure 1 provides details on the history of the Defense base realignment and closure (BRAC) process and on our auditing and reporting requirements. This report is one in a series of reports about FY 1997 BRAC military construction (MILCON) costs. The report provides the result of the audit of one project, valued at $3.4 million, for the realignment of the Aviation Physiology Training Unit, Naval Air Station (NAS) Cecil Field, Florida, to NAS Jacksonville, Florida.

The overall audit objective was to determine the accuracy of Defense base realignment and closure military construction budget data. This report provides the audit results of 19 base realignment and closure projects. Of the 19 base realignment and closure projects, 18 projects, valued at $104.9 million, were associated with the realignment of the Service School Command and Recruit Training Command from Naval Training Centers Orlando, Florida, and San Diego, California, to Naval Training Center Great Lakes, Illinois, and Naval Air Station Pensacola, Florida. One project, valued at $0.5 million, was associated with the realignment of the Naval Education and Training Center Newport, Rhode Island. We also reviewed internal controls applicable to the audit objectives.