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<classification authority="sudocs">GA 1.13:NSIAD-98-169</classification>
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 <subject>Base closures</subject>
 <subject>Defense budgets</subject>
 <subject>Military bases</subject>
 <subject>Funds management</subject>
 <subject>Military cost control</subject>
 <subject>Base realignments</subject>
 <subject>Military facility construction</subject>
 <subject>Reprogramming of appropriated funds</subject>
 <subject>Unobligated budget balances</subject>
 <subject>Budget cuts</subject>
 <identifier>DOD Base Realignment and Closure Account</identifier>
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<titleInfo>
 <title>Military Base Closures: Issues Related to the Fiscal Year 1999 Budget Request</title>
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<abstract>Pursuant to a legislative requirement, GAO reviewed the Department of
Defense&apos;s (DOD) base closure accounts and its budget request for base
closure activities, focusing on opportunities for offsetting the budget
request for fiscal year (FY) 1999, including the validity of two
proposed military construction (MILCON) projects included in that
request.&lt;p/&gt;GAO noted that: (1) DOD and the military services have reduced the
previous high unobligated balances in the 1990 base closure account; (2)
however, there are opportunities to offset the 1999 budget request; (3)
GAO&apos;s analysis of the 1990 account and the FY 1999 base realignment and
closure (BRAC) budget request raises questions about the need for $131.1
million included in the request; and (4) specifically: (a) from the 1990
base closure account, $35.7 million in proceeds generated by BRAC
activities that has not been reported to Congress; $12.5 million
previously allocated but not needed for BRAC 1991 MILCON projects; $7.8
million allocated but not needed for BRAC 1991 operation and maintenance
activities; and $8.5 million previously allocated but not needed for
BRAC 1991 environmental projects; (b) from the FY 1998 BRAC
appropriations, $26 million previously withheld but ultimately was not
needed for other higher priority programs; and (c) from 1999 BRAC budget
request, $40.6 million requested for two separate MILCON projects may no
longer be needed because the requirements for one project have not been
determined and the other has already been funded.</abstract>
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<note>Letter Report</note>
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<subject>
 <topic>Base closures</topic>
 <topic>Defense budgets</topic>
 <topic>Military bases</topic>
 <topic>Funds management</topic>
 <topic>Military cost control</topic>
 <topic>Base realignments</topic>
 <topic>Military facility construction</topic>
 <topic>Reprogramming of appropriated funds</topic>
 <topic>Unobligated budget balances</topic>
 <topic>Budget cuts</topic>
 <topic>DOD Base Realignment and Closure Account</topic>
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  <title>United States Code</title>
  <partNumber>Title 10 Section 2667(D)(5)</partNumber>
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 <identifier type="USC citation">10 U.S.C. 2667(D)(5)</identifier>
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 <titleInfo>
  <title>United States Public Law 526 (100th Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 100-526</identifier>
</relatedItem>
<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Public Law 510 (101st Congress)</title>
</titleInfo>
 <identifier type="public law citation">Public Law 101-510</identifier>
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<relatedItem type="isReferencedBy">
 <titleInfo>
  <title>United States Senate Report 52 (105th Congress)</title>
</titleInfo>
 <identifier type="congressional report citation">S. Rept. 105-52</identifier>
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