DoD is mitigating some BRAC implementation challenges, which is adding to implementation costs, but according to GAO, it is not reporting all of the additional costs.
The DoD Financial Management Regulation requires the services and defense agencies to accurately capture BRAC-related costs in the annual BRAC budget justification materials submitted to Congress.
Since DoD’s recent fiscal 2011 BRAC budget request has already been submitted to Congress, such additional costs may have to be funded from outside the BRAC account, but DoD’s reported costs funded outside the BRAC account are not complete because the Army has not reported to Congress some of these costs as BRAC costs, said GAO.
However, according to the report, the military services are working with their leadership to develop solutions to enhance their role in managing logistical challenges that could affect DoD’s ability to meet the BRAC deadline.
Further, the military services and defense agencies are providing periodic briefings for BRAC recommendations exceeding $100 million in implementation costs, or that have significant concerns such as cost overruns or construction delays to the OSD basing directorate, GAO said.
For other BRAC recommendations, DoD is still weighing options, such as moving temporarily into swing space, or accelerating the pace of construction to complete permanent facilities by the deadline, potentially incurring additional expenses.
The letter calls on DoD to capture and appropriately report to Congress any BRAC-related implementation costs that are funded from outside the BRAC account, which DoD agreed to pursue.