FINANCIAL MANAGEMENT POLICY MANUAL

3. SOURCE DOCUMENT.
For further information related to the subject covered by this paragraph,
see the current issuances of NAVCOMPTINST 7100.39 and
SECNAVINST 11101.72.
(Change 67)
Section IV:
BASE REALIGNMENT AND CLOSURE
074560 SCOPE
1. GENERAL.
As established by P.L. 100-526 and P.L. 101-510, the Base Realignment
and Closure (BRAC) appropriations provide funding for the
implementation of realignments and closures identified by the Defense
Base Realignment and Closure Commission. These appropriations
finance primarily one-time, non-routine operating and investment costs
that are directly attributable to carrying out a closure or realignment. Base
Closure funds are solely for the purposes of closing or realigning activities
under the appropriate Base Closure legislation.
2. APPROPRIATION LANGUAGE.
The Department of Defense Military Construction Appropriations Act
provides language for BRAC as follows:
a. Base Realignment and Closure Account, Part I.
"For deposit into the Department of Defense Base Closure Account
established by section 207(a)(1) of the Defense Authorization
Amendments and Base Closure and Realignment Act (Public Law
100-526), $_____ to remain available for obligation until September
30, 19__: Provided, That none of these funds may be obligated for
base realignment and closure activities under Public Law 100-526
which would cause the Department's $1,800,000,000 cost estimate for
military construction and family housing related to the Base
Realignment and Closure Program to be exceeded: Provided further,
That not less than $_____ of the funds appropriated herein shall be
available solely for environmental restoration."
b. Base Realignment and Closure Account, Part II.
"For deposit into the Department of Defense Base Closure Account
1990 established by section 2906(a)(1) of the Department of Defense
Authorization Act, 1991 (Public Law 101-510), $_____ to remain
available until expended: Provided, That not less than $______ of the
funds appropriated herein shall be available solely for environmental
Financial Management Policy
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