The overall audit objective was to evaluate significant increases in base realignment and closure military construction project costs over the estimated costs provided to the Commission. This report provides the results of the audit of eight projects, with a total original estimated value of $30.5 million requested in the FYs 1993 and 1994 budgets, related to the realignment of activities assigned to Naval Station Puget Sound (Sand Point), Washington.

We are providing this report for your information and use. Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991, states that the Inspector General, DoD, must evaluate significant increases in Defense base realignment and closure (BRAC) military construction (MILCON) project costs over estimated costs provided to the Commission on Defense Base Closure and Realignment (the Commission) and send a report to the congressional Defense committees. This report is one in a series of reports about FY 1996 base realignment and closure military construction costs. This report discusses project P-298T, "Missile Magazines, '1 valued at $5.1 million, and project P-300T, "Parking Garage," valued at $14.4 million, resulting from the closure of Naval Air Station Alameda, California, and realignment to Puget Sound Naval Shipyard (PSNS), Washington.

The overall audit objective was to evaluate significant increases in base realignment and closure military construction project costs over the estimated costs provided to the Commission. This report provides the audit results of two projects, valued at $24.2 million, related to the realignment of the Naval Regional Contracting Center to the Naval Aviation Supply Office, both in Philadelphia, Pennsylvania, and the realignment of the Naval Damage Control Training Center, Philadelphia, to the Naval Training Center, Great Lakes, Illinois.

Introduction. This report is one in a series of reports about FY 1997 Defense base realignment and closure military construction costs. Public Law 102-190, "National Defense Authorization Act for Fiscal Years 1992 and 1993," December 5, 1991, directs the Secretary of Defense to ensure that the amount of the authorization that DoD requested for each military construction project associated with Defense base realignment and closure does not exceed the original estimated cost provided to the Commission on Defense Base Closure and Realignment (the Commission). If the requested budget amounts exceed the original project cost estimates provided to the Commission, the Secretary of Defense is required to explain to Congress the reasons for the differences. The Office of the Inspector General, DoD, is required to review each Defense base realignment and closure military construction project for which a significant difference exists frorn the original cost estimate and to provide the results of the review to the congressional Defense committees. Our audits include all projects valued at more than $1 million. Audit Objectives. 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 one project, valued at $3.2 million, for the closure of Naval Air Station Barbers Point, Hawaii, and realignment of P-3 aircraft squadrons to Naval Air Station Whidbey Island, Washington.