Defense Base Realignment and Closure Military Construction Budget Data for the Naval Aviation Depot North Island, California

摘要

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 Inspector General, DoD, is required to review each Defense base realignment and closure military construction project for which a significant difference exists from the original cost estimate and to provide the results of the review to the congressional Defense committees. This report is one in a series of reports about FY 1996 Defense base realignment and closure military construction costs. 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 $1.7 million, to renovate building 378 located at Naval Aviation Depot North Island, California. The audit also assessed the adequacy of the management control program as it applied to the audit objectives.