**GAO-09-217**                      Published: Jan 30, 2009. Publicly Released: Jan 30, 2009.                  

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## Highlights

The 2005 Base Realignment and Closure (BRAC) round is the biggest, most complex, and costliest BRAC round ever. In addition to base closures, many recommendations involve realignments, such as returning forces to the United States from bases overseas and creating joint bases. However, anticipated savings remained an important consideration in justifying the need for the 2005 BRAC round. The House report on the National Defense Authorization Act for Fiscal Year 2008 directed GAO to monitor BRAC implementation. Therefore, GAO assessed (1) challenges that might affect timely completion of recommendations, (2) any changes in DOD's reported cost and savings estimates since fiscal year 2008, and (3) the potential for estimates to continue to change. To address these objectives, GAO reviewed documentation and interviewed officials in the Office of the Secretary of Defense (OSD), the services' BRAC offices, and the Army Corps of Engineers; visited installations implementing some of the more costly realignments or closures; and analyzed BRAC budget data for fiscal years 2008 and 2009.

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## Topics

National Defense

Army facilitiesBase realignmentsBudget functionsConstruction costsCost analysisCost-based budgetingDefense budgetsDefense capabilitiesDefense economic analysisDefense procurementFuture budget projectionsMilitary basesMilitary facilitiesMilitary facility constructionMilitary forcesProgram evaluationProgram managementSchedule slippagesStrategic planningDefense cost controlCost estimatesProgram goals or objectives